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How to file 1040ez online for free 13. How to file 1040ez online for free   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 to file 1040ez online for free Wage limit. How to file 1040ez online for free Federal Income Tax WithholdingNew Form W-4 for 2014. How to file 1040ez online for free Required Notice to Employees About Earned Income Credit (EIC) Reporting and Paying Social Security, Medicare, and Withheld Federal Income TaxesElectronic deposit requirement. How to file 1040ez online for free Federal Unemployment (FUTA) TaxReporting and Paying FUTA Tax What's New for 2013 Social security and Medicare tax for 2013. How to file 1040ez online for free  The employee tax rate for social security is 6. How to file 1040ez online for free 2%. How to file 1040ez online for free Previously, the employee tax rate for social security was 4. How to file 1040ez online for free 2%. How to file 1040ez online for free The employer tax rate for social security remains unchanged at 6. How to file 1040ez online for free 2%. How to file 1040ez online for free The social security wage base limit is $113,700. How to file 1040ez online for free The Medicare tax rate is 1. How to file 1040ez online for free 45% each for the employee and employer, unchanged from 2012. How to file 1040ez online for free There is no wage base limit for Medicare tax. How to file 1040ez online for free Additional Medicare Tax. How to file 1040ez online for free  In addition to withholding Medicare tax at 1. How to file 1040ez online for free 45%, you must withhold a 0. How to file 1040ez online for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file 1040ez online for free 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 to file 1040ez online for free Additional Medicare Tax is only imposed on the employee. How to file 1040ez online for free There is no employer share of Additional Medicare Tax. How to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free For more information on Additional Medicare Tax, visit IRS. How to file 1040ez online for free gov and enter “Additional Medicare Tax” in the search box. How to file 1040ez online for free Leave-based donation programs to aid victims of Hurricane Sandy. How to file 1040ez online for free  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 to file 1040ez online for free The donated leave will not be included in the income or wages of the employee. How to file 1040ez online for free The employer may deduct the cash payments as business expenses or charitable contributions. How to file 1040ez online for free For more information, see Notice 2012-69, 2012-51 I. How to file 1040ez online for free R. How to file 1040ez online for free B. How to file 1040ez online for free 712, available at www. How to file 1040ez online for free irs. How to file 1040ez online for free gov/irb/2012-51_IRB/ar09. How to file 1040ez online for free html. How to file 1040ez online for free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. How to file 1040ez online for free  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. How to file 1040ez online for free Previously, the credit was available for unemployed veterans who began work on or after November 22, 2011, and before January 1, 2013. How to file 1040ez online for free 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 to file 1040ez online for free For more information, visit IRS. How to file 1040ez online for free gov and enter “work opportunity credit” in the search box. How to file 1040ez online for free What's New for 2014 Social security and Medicare tax for 2014. How to file 1040ez online for free  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 to file 1040ez online for free The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). How to file 1040ez online for free There is no limit on the amount of wages subject to Medicare tax. How to file 1040ez online for free Reminders Additional employment tax information for farmers. How to file 1040ez online for free  See Publication 51 (Circular A) for more detailed guidance on employment taxes. How to file 1040ez online for free For the latest information about employment tax developments impacting farmers, go to www. How to file 1040ez online for free irs. How to file 1040ez online for free gov/pub51. How to file 1040ez online for free Correcting a previously filed Form 943. How to file 1040ez online for free  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 to file 1040ez online for free Form 943-X is filed separately from Form 943. How to file 1040ez online for free For more information on correcting Form 943, see the Instructions for Form 943-X. How to file 1040ez online for free Federal tax deposits must be made by electronic funds transfer. How to file 1040ez online for free  You must use electronic funds transfer to make all federal tax deposits. How to file 1040ez online for free Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file 1040ez online for free 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 to file 1040ez online for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file 1040ez online for free EFTPS is a free service provided by the Department of Treasury. How to file 1040ez online for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file 1040ez online for free For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file 1040ez online for free To get more information about EFTPS or to enroll in EFTPS, visit www. How to file 1040ez online for free eftps. How to file 1040ez online for free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file 1040ez online for free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file 1040ez online for free Important Dates for 2014 You should take the action indicated by the dates listed. How to file 1040ez online for free See By February 15 and On February 16 for Form W-4, Employee's Withholding Allowance Certificate, information. How to file 1040ez online for free Due dates for deposits of withheld federal income taxes, social security taxes, and Medicare taxes are not listed here. How to file 1040ez online for free For these dates, see Publication 509, Tax Calendars (For use in 2014). How to file 1040ez online for free Note. How to file 1040ez online for free  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 to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free S. How to file 1040ez online for free Postal Service by the due date, or sent by an IRS-designated delivery service by the due date. How to file 1040ez online for free See Private delivery services in Publication 51 (Circular A). How to file 1040ez online for free Federal tax deposits can only be made by electronic funds transfer and are governed by legal holidays in the District of Columbia. How to file 1040ez online for free Statewide holidays no longer apply. How to file 1040ez online for free 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 to file 1040ez online for free Fiscal year taxpayers. How to file 1040ez online for free  The due dates listed below apply whether you use a calendar or a fiscal year. How to file 1040ez online for free By January 31. How to file 1040ez online for free   File Form 943 with the IRS. How to file 1040ez online for free If you deposited all Form 943 taxes when due, you have 10 additional days to file. How to file 1040ez online for free Furnish each employee with a completed Form W-2, Wage and Tax Statement. How to file 1040ez online for free Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to file 1040ez online for free File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How to file 1040ez online for free If you deposited all the FUTA tax when due, you have 10 additional days to file. How to file 1040ez online for free File Form 945, Annual Return of Withheld Federal Income Tax, with the IRS to report any nonpayroll income tax withheld during 2013. How to file 1040ez online for free If you deposited all Form 945 taxes when due, you have 10 additional days to file. How to file 1040ez online for free By February 15. How to file 1040ez online for free  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 to file 1040ez online for free On February 16. How to file 1040ez online for free  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free By February 28. How to file 1040ez online for free   File paper Forms 1099 and 1096. How to file 1040ez online for free File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file 1040ez online for free S. How to file 1040ez online for free Information Returns, with the IRS. How to file 1040ez online for free For electronically filed returns, see By March 31 below. How to file 1040ez online for free File paper Forms W-2 and W-3. How to file 1040ez online for free 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 to file 1040ez online for free For electronically filed returns, see By March 31 below. How to file 1040ez online for free By March 31. How to file 1040ez online for free   File electronic Forms W-2 and 1099. How to file 1040ez online for free File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file 1040ez online for free 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 to file 1040ez online for free socialsecurity. How to file 1040ez online for free gov/employer. How to file 1040ez online for free 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 to file 1040ez online for free By April 30, July 31, October 31, and January 31. How to file 1040ez online for free   Deposit FUTA taxes. How to file 1040ez online for free Deposit FUTA tax due if it is more than $500. How to file 1040ez online for free Before December 1. How to file 1040ez online for free  Remind employees to submit a new Form W-4 if their withholding allowances have changed or will change for the next year. How to file 1040ez online for free Introduction You are generally required to withhold federal income tax from the wages of your employees. How to file 1040ez online for free 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 to file 1040ez online for free You must also withhold Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file 1040ez online for free This chapter includes information about these taxes. How to file 1040ez online for free You must also pay self-employment tax on your net earnings from farming. How to file 1040ez online for free See chapter 12 for information on self-employment tax. How to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free Farm Employment In general, you are an employer of farmworkers if your employees do any of the following types of work. How to file 1040ez online for free Raising or harvesting agricultural or horticultural products on a farm, including raising and feeding of livestock. How to file 1040ez online for free Operating, managing, conserving, improving, or maintaining your farm and its tools and equipment. How to file 1040ez online for free Services performed in salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor). How to file 1040ez online for free 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 to file 1040ez online for free Work related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. How to file 1040ez online for free For more information, see Publication 51 (Circular A). How to file 1040ez online for free 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 to file 1040ez online for free This is so even when you give the employee freedom of action. How to file 1040ez online for free What matters is that you have the right to control the details of how the services are performed. How to file 1040ez online for free You are responsible for withholding and paying employment taxes for your employees. How to file 1040ez online for free You are also required to file employment tax returns. How to file 1040ez online for free These requirements do not apply to amounts that you pay to independent contractors. How to file 1040ez online for free See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How to file 1040ez online for free If you employ a family of workers, each worker subject to your control (not just the head of the family) is an employee. How to file 1040ez online for free Special rules apply to crew leaders. How to file 1040ez online for free See Crew Leaders , later. How to file 1040ez online for free Employer identification number (EIN). How to file 1040ez online for free   If you have employees, you must have an EIN. How to file 1040ez online for free If you do not have an EIN, you may apply for one online. How to file 1040ez online for free Go to IRS. How to file 1040ez online for free gov and click on the Apply for an EIN Online link under Tools. How to file 1040ez online for free 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 to file 1040ez online for free The hours of operation for both numbers are Monday–Friday form 7:00 a. How to file 1040ez online for free m. How to file 1040ez online for free –7:00 p. How to file 1040ez online for free m. How to file 1040ez online for free local time (Alaska and Hawaii follow Pacific time). How to file 1040ez online for free You can also fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How to file 1040ez online for free Employee's social security number (SSN). How to file 1040ez online for free   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 to file 1040ez online for free Form SS-5 is available from any SSA office or by calling 1-800-772-1213 (operates 24 hours per day). How to file 1040ez online for free It is also available from the SSA's website at www. How to file 1040ez online for free socialsecurity. How to file 1040ez online for free gov. How to file 1040ez online for free   The employee must furnish evidence of age, identity, and U. How to file 1040ez online for free S. How to file 1040ez online for free citizenship or lawful immigration status permitting employment with the Form SS-5. How to file 1040ez online for free An employee who is age 18 or older must appear in person with this evidence at an SSA office. How to file 1040ez online for free Form I-9. How to file 1040ez online for free    You must verify that each new employee is legally eligible to work in the United States. How to file 1040ez online for free This includes completing the Form I-9, Employment Eligibility Verification. How to file 1040ez online for free Form I-9 is available from the U. How to file 1040ez online for free S. How to file 1040ez online for free 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 to file 1040ez online for free Form I-9 is also available from the USCIS website at www. How to file 1040ez online for free uscis. How to file 1040ez online for free gov. How to file 1040ez online for free You can also contact the USCIS at 1-800-375-5283 for more information. How to file 1040ez online for free New hire reporting. How to file 1040ez online for free   You are required to report any new employee to a designated state new hire registry. How to file 1040ez online for free Many states accept a copy of Form W-4 with employer information added. How to file 1040ez online for free Visit the Office of Child Support Enforcement website at www. How to file 1040ez online for free acf. How to file 1040ez online for free hhs. How to file 1040ez online for free gov/programs/cse/newhire for more information. How to file 1040ez online for free Family Employees Generally, the wages you pay to family members who are your employees are subject to employment taxes. How to file 1040ez online for free However, certain exemptions may apply to wages paid to your child, spouse, or parent. How to file 1040ez online for free Exemptions for your child. How to file 1040ez online for free   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 to file 1040ez online for free However, see Nonexempt services of a child or spouse , later. How to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free Although not subject to social security, Medicare, or FUTA tax, the child's wages still may be subject to federal income tax withholding. How to file 1040ez online for free Exemptions for your spouse. How to file 1040ez online for free   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 to file 1040ez online for free   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 to file 1040ez online for free Nonexempt services of a child or spouse. How to file 1040ez online for free   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 to file 1040ez online for free A corporation, even if it is controlled by you. How to file 1040ez online for free A partnership, even if you are a partner. How to file 1040ez online for free This does not apply to wages paid to your child if each partner is a parent of the child. How to file 1040ez online for free An estate or trust, even if it is the estate of a deceased parent. How to file 1040ez online for free In these situations, the child or spouse is considered to work for the corporation, partnership, or estate, not you. How to file 1040ez online for free Exemptions for your parent. How to file 1040ez online for free   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 to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free   Wages you pay to your parent are not subject to FUTA tax, regardless of the type of services provided. How to file 1040ez online for free Qualified joint venture. How to file 1040ez online for free   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 to file 1040ez online for free For more information about qualified joint ventures, see chapter 12. How to file 1040ez online for free Crew Leaders If farmworkers are provided by a crew leader, the crew leader may be the employer of the workers. How to file 1040ez online for free Social security and Medicare taxes. How to file 1040ez online for free   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 to file 1040ez online for free The crew leader pays (either on his or her own behalf or on behalf of the farmer) the workers for their farm labor. How to file 1040ez online for free 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 to file 1040ez online for free Federal income tax withholding. How to file 1040ez online for free   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 to file 1040ez online for free Federal unemployment (FUTA) tax. How to file 1040ez online for free   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 to file 1040ez online for free The crew leader is registered under the Migrant and Seasonal Agricultural Worker Protection Act. How to file 1040ez online for free Substantially all crew members operate or maintain mechanized equipment provided by the crew leader as part of the service to the farmer. How to file 1040ez online for free   The farmer is the employer of workers furnished by a crew leader in all other situations. How to file 1040ez online for free 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 to file 1040ez online for free For example, some farmers employ individuals to recruit farmworkers exclusively for them. How to file 1040ez online for free 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 to file 1040ez online for free The farmer is the employer in these cases. How to file 1040ez online for free For information about common-law employees, see section 1 of Publication 15-A. How to file 1040ez online for free For information about crew leaders, see the Department of Labor website at www. How to file 1040ez online for free dol. How to file 1040ez online for free gov/whd/regs/compliance/whdfs49. How to file 1040ez online for free htm. How to file 1040ez online for free 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 to file 1040ez online for free 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 to file 1040ez online for free The $150 test applies separately to each farmworker that you employ. How to file 1040ez online for free If you employ a family of workers, each member is treated separately. How to file 1040ez online for free Do not count wages paid by other employers. How to file 1040ez online for free 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 to file 1040ez online for free If the $2,500 test for the group is not met, the $150 test for an employee still applies. How to file 1040ez online for free Exceptions. How to file 1040ez online for free   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 to file 1040ez online for free However, these wages count toward the $2,500 test for determining whether other farmworkers' wages are subject to social security and Medicare taxes. How to file 1040ez online for free   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 to file 1040ez online for free   See Family Employees , earlier, for certain exemptions from social security and Medicare taxes that apply to your child, spouse, and parent. How to file 1040ez online for free Religious exemption. How to file 1040ez online for free   An exemption from social security and Medicare taxes is available to members of a recognized religious group or division opposed to public insurance. How to file 1040ez online for free This exemption is available only if both the employee and the employer are members of the group or division. How to file 1040ez online for free   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file 1040ez online for free Cash wages. How to file 1040ez online for free   Only cash wages paid to farmworkers are subject to social security and Medicare taxes. How to file 1040ez online for free Cash wages include checks, money orders, and any kind of money or cash. How to file 1040ez online for free   Only cash wages subject to social security and Medicare taxes are credited to your employees for social security benefit purposes. How to file 1040ez online for free Payments not subject to these taxes, such as commodity wages, do not contribute to your employees' social security coverage. How to file 1040ez online for free For information about social security benefits, contact the SSA at 1-800-772-1213 or online at www. How to file 1040ez online for free socialsecurity. How to file 1040ez online for free gov. How to file 1040ez online for free Noncash wages. How to file 1040ez online for free    Noncash wages include food, lodging, clothing, transportation passes, and other goods and services. How to file 1040ez online for free Noncash wages paid to farmworkers, including commodity wages, are not subject to social security and Medicare taxes. How to file 1040ez online for free However, they are subject to these taxes if the substance of the transaction is a cash payment. How to file 1040ez online for free For information on lodging provided as a condition of employment, see Publication 15-B. How to file 1040ez online for free   Report the value of noncash wages in box 1 of Form W-2 together with cash wages. How to file 1040ez online for free Do not show noncash wages in box 3 or in box 5, (unless the substance of the transaction is a cash payment). How to file 1040ez online for free Tax rates and social security wage limit. How to file 1040ez online for free   For 2013, the employer and the employee will pay the following taxes. How to file 1040ez online for free The employer and employee each pay 6. How to file 1040ez online for free 2% of cash wages for social security tax (old-age, survivors, and disability insurance). How to file 1040ez online for free The employer and employee each pay 1. How to file 1040ez online for free 45% of cash wages for Medicare tax (hospital insurance). How to file 1040ez online for free The employee pays 0. How to file 1040ez online for free 9% of cash wages in excess of $200,000 for Additional Medicare Tax. How to file 1040ez online for free Wage limit. How to file 1040ez online for free   The limit on wages subject to the social security tax for 2013 is $113,700. How to file 1040ez online for free There is no limit on wages subject to the Medicare tax. How to file 1040ez online for free All covered wages are subject to the Medicare tax. How to file 1040ez online for free Additionally, all wages in excess of $200,000 are subject to Additional Medicare Tax withholding. How to file 1040ez online for free Paying employee's share. How to file 1040ez online for free   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 to file 1040ez online for free It is additional income to the employee. How to file 1040ez online for free 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 to file 1040ez online for free Example. How to file 1040ez online for free Jane operates a small family fruit farm. How to file 1040ez online for free She employs day laborers in the picking season to enable her to timely get her crop to market. How to file 1040ez online for free She does not deduct the employees' share of social security and Medicare taxes from their pay; instead, she pays it on their behalf. How to file 1040ez online for free 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 to file 1040ez online for free For 2013, Jane paid Mary $1,000 during the year. How to file 1040ez online for free Susan enters $1,076. How to file 1040ez online for free 50 in box 1 of Mary's Form W-2 ($1,000 wages plus $76. How to file 1040ez online for free 50 social security and Medicare taxes paid for Mary). How to file 1040ez online for free She enters $1,000 in boxes 3 and 5 of Mary's Form W-2. How to file 1040ez online for free Additional Medicare Tax. How to file 1040ez online for free   In addition to withholding Medicare tax at 1. How to file 1040ez online for free 45%, you must withhold a 0. How to file 1040ez online for free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file 1040ez online for free 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 to file 1040ez online for free Additional Medicare Tax is only imposed on the employee. How to file 1040ez online for free There is no employer share of Additional Medicare Tax. How to file 1040ez online for free 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 to file 1040ez online for free   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 to file 1040ez online for free For more information on Additional Medicare Tax, visit IRS. How to file 1040ez online for free gov and enter “Additional Medicare Tax” in the search box. How to file 1040ez online for free 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 to file 1040ez online for free Although noncash wages are subject to federal income tax, withhold income tax only if you and the employee agree to do so. How to file 1040ez online for free The amount to withhold is figured on gross wages without taking out social security and Medicare taxes, union dues, insurance, etc. How to file 1040ez online for free Form W-4. How to file 1040ez online for free   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 to file 1040ez online for free 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 to file 1040ez online for free An employee may also be able to claim a special withholding allowance and allowances for estimated deductions and credits. How to file 1040ez online for free   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 to file 1040ez online for free   You should give each new employee a Form W-4 as soon as you hire the employee. How to file 1040ez online for free For Spanish-speaking employees, you may use Formulario W-4(SP) which is the Spanish translation of Form W-4. How to file 1040ez online for free Have the employee complete and return the form to you before the first payday. How to file 1040ez online for free 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 to file 1040ez online for free New Form W-4 for 2014. How to file 1040ez online for free   You should make the 2014 Form W-4 available to your employees and encourage them to check their income tax withholding for 2014. How to file 1040ez online for free 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 to file 1040ez online for free You cannot accept substitute Forms W-4 developed by employees. How to file 1040ez online for free How to figure withholding. How to file 1040ez online for free   You can use one of several methods to determine the amount to withhold. How to file 1040ez online for free The methods are described in Publication 51 (Circular A), which contains tables showing the correct amount of federal income tax you should withhold. How to file 1040ez online for free Publication 51 (Circular A) also contains additional information about federal income tax withholding. How to file 1040ez online for free Nonemployee compensation. How to file 1040ez online for free   Generally, you do not have to withhold federal income tax on payments for services to individuals who are not your employees. How to file 1040ez online for free However, you may be required to report these payments on Form 1099-MISC, Miscellaneous Income, and to withhold under the backup withholding rules. How to file 1040ez online for free For more information, see the Instructions for Form 1099-MISC. How to file 1040ez online for free 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 to file 1040ez online for free However, you do not have to notify employees who claim exemption from federal income tax withholding on Form W-4. How to file 1040ez online for free You meet the notification requirement by giving each employee any of the following. How to file 1040ez online for free Form W-2, which contains EIC notification on the back of Copy B. How to file 1040ez online for free A substitute Form W-2 with the exact EIC wording shown on the back of copy B of Form W-2. How to file 1040ez online for free Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). How to file 1040ez online for free Your own written statement with the exact wording of Notice 797. How to file 1040ez online for free For more information, see Publication 51 (Circular A). How to file 1040ez online for free 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 to file 1040ez online for free You are liable for the payment of these taxes to the federal government whether or not you collect them from your employees. How to file 1040ez online for free If, for example, you withhold less than the correct tax from an employee's wages, you are still liable for the full amount. How to file 1040ez online for free You must also pay the employer's share of social security and Medicare taxes. How to file 1040ez online for free There is no employer share of Additional Medicare Tax. How to file 1040ez online for free Form 943. How to file 1040ez online for free   Report withheld federal income tax, social security tax, and Medicare tax on Form 943. How to file 1040ez online for free 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 to file 1040ez online for free Deposits. How to file 1040ez online for free   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 to file 1040ez online for free 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 to file 1040ez online for free   For more information on deposit rules, see Publication 51 (Circular A). How to file 1040ez online for free Electronic deposit requirement. How to file 1040ez online for free   You must use electronic funds transfer to make all federal tax deposits. How to file 1040ez online for free Generally, electronic funds transfers are made using EFTPS. How to file 1040ez online for free 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 to file 1040ez online for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file 1040ez online for free EFTPS is a free service provided by the Department of Treasury. How to file 1040ez online for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file 1040ez online for free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file 1040ez online for free To get more information about EFTPS or to enroll in EFTPS, visit www. How to file 1040ez online for free eftps. How to file 1040ez online for free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file 1040ez online for free Additional information about EFTPS is also available in Publication 966. How to file 1040ez online for free Form W-2. How to file 1040ez online for free   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 to file 1040ez online for free 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 to file 1040ez online for free The date the employee requests the form. How to file 1040ez online for free The date you make your final payment of wages to the employee. How to file 1040ez online for free Compensation paid to H-2A visa holders. How to file 1040ez online for free   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 to file 1040ez online for free 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 to file 1040ez online for free   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 to file 1040ez online for free In this case, the worker must give the employer a completed Form W-4. How to file 1040ez online for free Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file 1040ez online for free   These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file 1040ez online for free 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 to file 1040ez online for free Trust fund recovery penalty. How to file 1040ez online for free   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 to file 1040ez online for free A responsible person can be an officer of a corporation, a partner, a sole proprietor, or an employee of any form of business. How to file 1040ez online for free A trustee or agent with authority over the funds of the business can also be held responsible for the penalty. How to file 1040ez online for free   Willfully means voluntarily, consciously, and intentionally. How to file 1040ez online for free Paying other expenses of the business instead of the taxes due is acting willfully. How to file 1040ez online for free Consequences of treating an employee as an independent contractor. How to file 1040ez online for free   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 to file 1040ez online for free See Publication 15-A for more information. How to file 1040ez online for free Federal Unemployment (FUTA) Tax You must pay FUTA tax if you meet either of the following tests. How to file 1040ez online for free You paid cash wages of $20,000 or more to farmworkers in any calendar quarter during the current or preceding calendar year. How to file 1040ez online for free 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 to file 1040ez online for free These rules do not apply to exempt services of your spouse, your parents, or your children under age 21. How to file 1040ez online for free See Family Employees , earlier. How to file 1040ez online for free Alien farmworkers. How to file 1040ez online for free   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 to file 1040ez online for free However, include your employment of these workers and the wages you paid them to determine whether you meet either of the above tests. How to file 1040ez online for free Commodity wages. How to file 1040ez online for free   Payments in kind for farm labor are not cash wages. How to file 1040ez online for free Do not count them to figure whether you are subject to FUTA tax or to figure how much tax you owe. How to file 1040ez online for free Tax rate and credit. How to file 1040ez online for free   The gross FUTA tax rate is 6. How to file 1040ez online for free 0% of the first $7,000 cash wages you pay to each employee during the year. How to file 1040ez online for free However, you are given a credit of up to 5. How to file 1040ez online for free 4% of the first $7,000 cash wages you pay to each employee for the state unemployment tax you pay. How to file 1040ez online for free If your state tax rate (experience rate) is less than 5. How to file 1040ez online for free 4%, you may still be allowed the full 5. How to file 1040ez online for free 4% credit. How to file 1040ez online for free   If you do not pay the state tax, you cannot take the credit. How to file 1040ez online for free If you are exempt from state unemployment tax for any reason, the full 6. How to file 1040ez online for free 0% rate applies. How to file 1040ez online for free See the Instructions for Form 940 for additional information. How to file 1040ez online for free More information. How to file 1040ez online for free   For more information on FUTA tax, see Publication 51 (Circular A). How to file 1040ez online for free Reporting and Paying FUTA Tax The FUTA tax is imposed on you as the employer. How to file 1040ez online for free It must not be collected or deducted from the wages of your employees. How to file 1040ez online for free Form 940. How to file 1040ez online for free   Report FUTA tax on Form 940. How to file 1040ez online for free 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 to file 1040ez online for free Deposits. How to file 1040ez online for free   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 to file 1040ez online for free If the undeposited tax is $500 or less at the end of a quarter, you do not have to deposit it. How to file 1040ez online for free You can add it to the tax for the next quarter. How to file 1040ez online for free If the total undeposited tax is more than $500 at the end of the next quarter, a deposit will be required. How to file 1040ez online for free 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 to file 1040ez online for free Electronic deposit requirement. How to file 1040ez online for free   You must use electronic funds transfer to make all federal tax deposits. How to file 1040ez online for free Generally, electronic funds transfers are made using EFTPS. How to file 1040ez online for free 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 to file 1040ez online for free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file 1040ez online for free EFTPS is a free service provided by the Department of Treasury. How to file 1040ez online for free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file 1040ez online for free   For more information on making federal tax deposits, see section 7 of Publication 51 (Circular A). How to file 1040ez online for free To get more information about EFTPS or to enroll in EFTPS, visit www. How to file 1040ez online for free eftps. How to file 1040ez online for free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file 1040ez online for free Additional information about EFTPS is also available in Publication 966. How to file 1040ez online for free Prev  Up  Next   Home   More Online Publications
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How to file 1040ez online for free Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. How to file 1040ez online for free Qualified official extended duty. How to file 1040ez online for free ForeclosuresLump Sum Portion of Settlement Payment. How to file 1040ez online for free Interest Payment on Lump Sum Portion of Settlement Payment. How to file 1040ez online for free Lost Equity Portion of Settlement Payment. How to file 1040ez online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. How to file 1040ez online for free Interest Payment on Lost Equity Portion of Settlement Payment. How to file 1040ez online for free Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. How to file 1040ez online for free Some are included in gross income while others are excluded from gross income. How to file 1040ez online for free Included items (Table 1) are subject to tax and must be reported on your tax return. How to file 1040ez online for free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. How to file 1040ez online for free For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. How to file 1040ez online for free Table 1. How to file 1040ez online for free Included Items These items are included in gross income, unless the pay is for service in a combat zone. How to file 1040ez online for free Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). How to file 1040ez online for free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. How to file 1040ez online for free Table 2. How to file 1040ez online for free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. How to file 1040ez online for free There is no exclusion for the personal use of a government-provided vehicle. How to file 1040ez online for free Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. How to file 1040ez online for free S. How to file 1040ez online for free Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. How to file 1040ez online for free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. How to file 1040ez online for free Differential wage payments. How to file 1040ez online for free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. How to file 1040ez online for free These amounts are taxable and cannot be excluded as combat pay. How to file 1040ez online for free Military base realignment and closure benefit. How to file 1040ez online for free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. How to file 1040ez online for free However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. How to file 1040ez online for free Any part of the payment that is more than this limit is included in gross income. How to file 1040ez online for free For more information about the HAP, see http://hap. How to file 1040ez online for free usace. How to file 1040ez online for free army. How to file 1040ez online for free mil/Overview. How to file 1040ez online for free html. How to file 1040ez online for free Qualified reservist distribution (QRD). How to file 1040ez online for free   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. How to file 1040ez online for free A QRD is included in gross income and is subject to employment taxes. How to file 1040ez online for free The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. How to file 1040ez online for free Thrift Savings Plan (TSP) distributions. How to file 1040ez online for free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. How to file 1040ez online for free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. How to file 1040ez online for free However, the earnings on the tax-exempt portion of the distribution are taxable. How to file 1040ez online for free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. How to file 1040ez online for free Roth Thrift Savings Plan (TSP) balance. How to file 1040ez online for free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. How to file 1040ez online for free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. How to file 1040ez online for free Qualified distributions from a Roth TSP are not included in your income. How to file 1040ez online for free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. How to file 1040ez online for free S. How to file 1040ez online for free Civil Service Retirement Benefits. How to file 1040ez online for free State bonus payments. How to file 1040ez online for free   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. How to file 1040ez online for free See Combat Zone , later, for a list of designated combat zones. How to file 1040ez online for free Foreign Source Income If you are a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. How to file 1040ez online for free S. How to file 1040ez online for free law allows you to exclude) on your tax return. How to file 1040ez online for free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. How to file 1040ez online for free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). How to file 1040ez online for free Certain taxpayers can exclude income earned in foreign countries. How to file 1040ez online for free For 2013, this exclusion amount can be as much as $97,600. How to file 1040ez online for free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. How to file 1040ez online for free S. How to file 1040ez online for free Government. How to file 1040ez online for free Employees of the U. How to file 1040ez online for free S. How to file 1040ez online for free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. How to file 1040ez online for free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. How to file 1040ez online for free For more information on the exclusion, see Publication 54. How to file 1040ez online for free Residents of American Samoa may be able to exclude income from American Samoa. How to file 1040ez online for free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. How to file 1040ez online for free S. How to file 1040ez online for free Government. How to file 1040ez online for free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. How to file 1040ez online for free S. How to file 1040ez online for free Possessions. How to file 1040ez online for free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. How to file 1040ez online for free S. How to file 1040ez online for free military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. How to file 1040ez online for free S. How to file 1040ez online for free possession. How to file 1040ez online for free See Publication 570 for more information. How to file 1040ez online for free Domicile. How to file 1040ez online for free   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. How to file 1040ez online for free It is not always where you presently live. How to file 1040ez online for free Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. How to file 1040ez online for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to file 1040ez online for free Marital status. How to file 1040ez online for free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. How to file 1040ez online for free The rules may affect your tax liability if you file separate returns or are divorced during the year. How to file 1040ez online for free Nevada, Washington, and California domestic partners. How to file 1040ez online for free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. How to file 1040ez online for free See Form 8958 and Publication 555, Community Property. How to file 1040ez online for free Nature of the payment. How to file 1040ez online for free   Active duty military pay is subject to community property laws. How to file 1040ez online for free Armed Forces retired or retainer pay may be subject to community property laws. How to file 1040ez online for free   For more information on community property laws, see Publication 555. How to file 1040ez online for free Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. How to file 1040ez online for free Form W-2 also shows other amounts that you may find important in box 12. How to file 1040ez online for free The amounts shown in box 12 are generally preceded by a code. How to file 1040ez online for free A list of codes used in box 12 is shown, next. How to file 1040ez online for free Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. How to file 1040ez online for free For more information on these codes, see your Form(s) W-2. How to file 1040ez online for free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. How to file 1040ez online for free The following adjustments are of particular interest to members of the Armed Forces. How to file 1040ez online for free Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. How to file 1040ez online for free S. How to file 1040ez online for free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. How to file 1040ez online for free Include all unreimbursed expenses from the time you leave home until the time you return home. How to file 1040ez online for free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. How to file 1040ez online for free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. How to file 1040ez online for free Member of a reserve component. How to file 1040ez online for free   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. How to file 1040ez online for free How to report. How to file 1040ez online for free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. How to file 1040ez online for free Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. How to file 1040ez online for free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. How to file 1040ez online for free Example. How to file 1040ez online for free Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. How to file 1040ez online for free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. How to file 1040ez online for free 5 cents per mile), $300 for meals, and $1,000 for lodging. How to file 1040ez online for free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. How to file 1040ez online for free Only 50% of his meal expenses are deductible. How to file 1040ez online for free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. How to file 1040ez online for free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. How to file 1040ez online for free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. How to file 1040ez online for free Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). How to file 1040ez online for free However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. How to file 1040ez online for free The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. How to file 1040ez online for free The “Retirement plan” box should have a mark in it if you were covered. How to file 1040ez online for free For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. How to file 1040ez online for free Individuals serving in the U. How to file 1040ez online for free S. How to file 1040ez online for free Armed Forces or in support of the U. How to file 1040ez online for free S. How to file 1040ez online for free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. How to file 1040ez online for free For more information on this extension of deadline provision, see Extension of Deadlines , later. How to file 1040ez online for free For more information on IRAs, see Publication 590. How to file 1040ez online for free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. How to file 1040ez online for free This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. How to file 1040ez online for free Qualified Reservist Distributions A qualified reservist distribution is defined below. How to file 1040ez online for free It is not subject to the 10% additional tax on early distributions from certain retirement plans. How to file 1040ez online for free Definition. How to file 1040ez online for free   A distribution you receive is a qualified reservist distribution if the following requirements are met. How to file 1040ez online for free You were ordered or called to active duty after September 11, 2001. How to file 1040ez online for free You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. How to file 1040ez online for free ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. How to file 1040ez online for free The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. How to file 1040ez online for free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. How to file 1040ez online for free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. How to file 1040ez online for free You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. How to file 1040ez online for free Limit. How to file 1040ez online for free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. How to file 1040ez online for free When repayment contributions can be made. How to file 1040ez online for free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. How to file 1040ez online for free No deduction. How to file 1040ez online for free   You cannot deduct qualified reservist repayments. How to file 1040ez online for free Figuring your IRA deduction. How to file 1040ez online for free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. How to file 1040ez online for free Reporting the repayment. How to file 1040ez online for free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. How to file 1040ez online for free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. How to file 1040ez online for free However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. How to file 1040ez online for free You can deduct your unreimbursed moving expenses on Form 3903. How to file 1040ez online for free Permanent change of station. How to file 1040ez online for free   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. How to file 1040ez online for free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. How to file 1040ez online for free Spouse and dependents. How to file 1040ez online for free   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. How to file 1040ez online for free   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. How to file 1040ez online for free Services or reimbursements provided by the government. How to file 1040ez online for free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. How to file 1040ez online for free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. How to file 1040ez online for free   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. How to file 1040ez online for free However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. How to file 1040ez online for free   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). How to file 1040ez online for free   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. How to file 1040ez online for free   Do not deduct any expenses for moving services that were provided by the government. How to file 1040ez online for free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. How to file 1040ez online for free Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. How to file 1040ez online for free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. How to file 1040ez online for free Moving household goods and personal effects. How to file 1040ez online for free   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. How to file 1040ez online for free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. How to file 1040ez online for free Storing and insuring household goods and personal effects. How to file 1040ez online for free   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. How to file 1040ez online for free Travel. How to file 1040ez online for free   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. How to file 1040ez online for free You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. How to file 1040ez online for free   You can add parking fees and tolls to the amount claimed under either method. How to file 1040ez online for free You cannot deduct any expenses for meals. How to file 1040ez online for free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. How to file 1040ez online for free Member of your household. How to file 1040ez online for free   A member of your household is anyone who has both your former home and your new home as his or her main home. How to file 1040ez online for free It does not include a tenant or employee unless you can claim that person as a dependent. How to file 1040ez online for free Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. How to file 1040ez online for free A move from a foreign country to the United States or its possessions is not a foreign move. How to file 1040ez online for free For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. How to file 1040ez online for free The new job location must be outside the United States. How to file 1040ez online for free Reporting Moving Expenses Figure moving expense deductions on Form 3903. How to file 1040ez online for free Carry the deduction from Form 3903 to Form 1040, line 26. How to file 1040ez online for free For more information, see Publication 521 and Form 3903. How to file 1040ez online for free Combat Zone Exclusion If you are a member of the U. How to file 1040ez online for free S. How to file 1040ez online for free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. How to file 1040ez online for free This pay is generally referred to as “combat pay. How to file 1040ez online for free ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. How to file 1040ez online for free (See Form W-2 , later. How to file 1040ez online for free ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. How to file 1040ez online for free You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. How to file 1040ez online for free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. How to file 1040ez online for free (Other officer personnel are discussed under Amount of Exclusion , later. How to file 1040ez online for free ) Active duty pay earned in any month you served in a combat zone. How to file 1040ez online for free Imminent danger/hostile fire pay. How to file 1040ez online for free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. How to file 1040ez online for free Pay for accrued leave earned in any month you served in a combat zone. How to file 1040ez online for free The Department of Defense must determine that the unused leave was earned during that period. How to file 1040ez online for free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. How to file 1040ez online for free The pay must be earned in a month you served in a combat zone. How to file 1040ez online for free Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. How to file 1040ez online for free Student loan repayments. How to file 1040ez online for free If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. How to file 1040ez online for free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. How to file 1040ez online for free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. How to file 1040ez online for free Retirement pay and pensions do not qualify for the combat zone exclusion. How to file 1040ez online for free Partial (month) service. How to file 1040ez online for free   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. How to file 1040ez online for free Form W-2. How to file 1040ez online for free   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. How to file 1040ez online for free If it does, you will need to get a corrected Form W-2 from your finance office. How to file 1040ez online for free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. How to file 1040ez online for free Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. How to file 1040ez online for free S. How to file 1040ez online for free Armed Forces are engaging or have engaged in combat. How to file 1040ez online for free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. How to file 1040ez online for free Afghanistan area. How to file 1040ez online for free   By Executive Order No. How to file 1040ez online for free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. How to file 1040ez online for free On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. How to file 1040ez online for free Djibouti. How to file 1040ez online for free Jordan. How to file 1040ez online for free Kyrgyzstan. How to file 1040ez online for free Pakistan. How to file 1040ez online for free Somalia. How to file 1040ez online for free Syria. How to file 1040ez online for free Tajikistan. How to file 1040ez online for free Uzbekistan. How to file 1040ez online for free Yemen. How to file 1040ez online for free The Philippines. How to file 1040ez online for free  Note. How to file 1040ez online for free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. How to file 1040ez online for free The Kosovo area. How to file 1040ez online for free   By Executive Order No. How to file 1040ez online for free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. How to file 1040ez online for free Federal Republic of Yugoslavia (Serbia/Montenegro). How to file 1040ez online for free Albania. How to file 1040ez online for free Kosovo. How to file 1040ez online for free The Adriatic Sea. How to file 1040ez online for free The Ionian Sea—north of the 39th parallel. How to file 1040ez online for free Note. How to file 1040ez online for free The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. How to file 1040ez online for free Arabian peninsula. How to file 1040ez online for free   By Executive Order No. How to file 1040ez online for free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. How to file 1040ez online for free The Persian Gulf. How to file 1040ez online for free The Red Sea. How to file 1040ez online for free The Gulf of Oman. How to file 1040ez online for free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. How to file 1040ez online for free The Gulf of Aden. How to file 1040ez online for free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. How to file 1040ez online for free Jordan which is in direct support of the Arabian Peninsula. How to file 1040ez online for free Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. How to file 1040ez online for free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. How to file 1040ez online for free If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. How to file 1040ez online for free Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. How to file 1040ez online for free Example. How to file 1040ez online for free You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. How to file 1040ez online for free The disease is presumed to have been incurred while you were serving in the combat zone. How to file 1040ez online for free On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. How to file 1040ez online for free Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. How to file 1040ez online for free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. How to file 1040ez online for free Example. How to file 1040ez online for free You were hospitalized for a specific disease 3 weeks after you left the combat zone. How to file 1040ez online for free The incubation period of the disease is from 2 to 4 weeks. How to file 1040ez online for free The disease is presumed to have been incurred while serving in the combat zone. How to file 1040ez online for free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. How to file 1040ez online for free Presence in a combat zone while on leave from a duty station located outside the combat zone. How to file 1040ez online for free Passage over or through a combat zone during a trip between two points that are outside a combat zone. How to file 1040ez online for free Presence in a combat zone solely for your personal convenience. How to file 1040ez online for free Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. How to file 1040ez online for free Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. How to file 1040ez online for free Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. How to file 1040ez online for free It should not be included in the wages reported on your Form W-2. How to file 1040ez online for free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. How to file 1040ez online for free If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. How to file 1040ez online for free Your hospitalization does not have to be in the combat zone. How to file 1040ez online for free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. How to file 1040ez online for free However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. How to file 1040ez online for free Alien Status For tax purposes, an alien is an individual who is not a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen. How to file 1040ez online for free An alien is in one of three categories: resident, nonresident, or dual-status. How to file 1040ez online for free Placement in the correct category is crucial in determining what income to report and what forms to file. How to file 1040ez online for free Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. How to file 1040ez online for free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. How to file 1040ez online for free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. How to file 1040ez online for free Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. How to file 1040ez online for free Guam and Puerto Rico have special rules. How to file 1040ez online for free Residents of those areas should contact their taxing authority with their questions. How to file 1040ez online for free Most members of the Armed Forces are U. How to file 1040ez online for free S. How to file 1040ez online for free citizens or resident aliens. How to file 1040ez online for free However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. How to file 1040ez online for free Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). How to file 1040ez online for free If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. How to file 1040ez online for free S. How to file 1040ez online for free resident for part of 2013. How to file 1040ez online for free See First-Year Choice in Publication 519. How to file 1040ez online for free These tests are explained in Publication 519. How to file 1040ez online for free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. How to file 1040ez online for free S. How to file 1040ez online for free citizens. How to file 1040ez online for free Treating nonresident alien spouse as resident alien. How to file 1040ez online for free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. How to file 1040ez online for free One spouse is a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen or resident alien at the end of the tax year. How to file 1040ez online for free That spouse is married to the nonresident alien at the end of the tax year. How to file 1040ez online for free You both choose to treat the nonresident alien spouse as a resident alien. How to file 1040ez online for free Making the choice. How to file 1040ez online for free   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. How to file 1040ez online for free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. How to file 1040ez online for free S. How to file 1040ez online for free residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. How to file 1040ez online for free If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. How to file 1040ez online for free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. How to file 1040ez online for free S. How to file 1040ez online for free tax. How to file 1040ez online for free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. How to file 1040ez online for free Ending the choice. How to file 1040ez online for free   Once you make this choice, it applies to all later years unless one of the following situations occurs. How to file 1040ez online for free You or your spouse revokes the choice. How to file 1040ez online for free You or your spouse dies. How to file 1040ez online for free You and your spouse become legally separated under a decree of divorce or separate maintenance. How to file 1040ez online for free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. How to file 1040ez online for free For specific details on these situations, see Publication 519. How to file 1040ez online for free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. How to file 1040ez online for free Choice not made. How to file 1040ez online for free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. How to file 1040ez online for free You can file as married filing separately, or head of household if you qualify. How to file 1040ez online for free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. How to file 1040ez online for free S. How to file 1040ez online for free tax purposes and is not another taxpayer's dependent. How to file 1040ez online for free The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. How to file 1040ez online for free If a return has to be filed, see the next discussion. How to file 1040ez online for free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. How to file 1040ez online for free Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. How to file 1040ez online for free If you are required to file a federal tax return, you must file either Form 1040NR, U. How to file 1040ez online for free S. How to file 1040ez online for free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. How to file 1040ez online for free S. How to file 1040ez online for free Income Tax Return for Certain Nonresident Aliens With No Dependents. How to file 1040ez online for free See the form instructions for information on who must file and filing status. How to file 1040ez online for free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. How to file 1040ez online for free Your income from conducting a trade or business in the United States is taxed at graduated U. How to file 1040ez online for free S. How to file 1040ez online for free tax rates. How to file 1040ez online for free Other income from U. How to file 1040ez online for free S. How to file 1040ez online for free sources is taxed at a flat 30% (or lower treaty) rate. How to file 1040ez online for free For example, dividends from a U. How to file 1040ez online for free S. How to file 1040ez online for free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. How to file 1040ez online for free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. How to file 1040ez online for free This usually occurs in the year you arrive in or depart from the United States. How to file 1040ez online for free If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. How to file 1040ez online for free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. How to file 1040ez online for free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. How to file 1040ez online for free Usually, your main home is the one you live in most of the time. How to file 1040ez online for free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. How to file 1040ez online for free You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. How to file 1040ez online for free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. How to file 1040ez online for free To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). How to file 1040ez online for free Exception to ownership and use tests. How to file 1040ez online for free   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. How to file 1040ez online for free 5-year test period suspended. How to file 1040ez online for free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. How to file 1040ez online for free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. How to file 1040ez online for free Example. How to file 1040ez online for free David bought and moved into a home in 2005. How to file 1040ez online for free He lived in it as his main home for 2½ years. How to file 1040ez online for free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. How to file 1040ez online for free He then sold the home at a gain in 2013. How to file 1040ez online for free To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. How to file 1040ez online for free This means he can disregard those 6 years. How to file 1040ez online for free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. How to file 1040ez online for free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. How to file 1040ez online for free Period of suspension. How to file 1040ez online for free   The period of suspension cannot last more than 10 years. How to file 1040ez online for free You cannot suspend the 5-year period for more than one property at a time. How to file 1040ez online for free You can revoke your choice to suspend the 5-year period at any time. How to file 1040ez online for free Qualified official extended duty. How to file 1040ez online for free   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. How to file 1040ez online for free   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. How to file 1040ez online for free Property used for rental or business. How to file 1040ez online for free   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. How to file 1040ez online for free However, you must meet the ownership and use tests discussed in Publication 523. How to file 1040ez online for free Nonqualified use. How to file 1040ez online for free   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. How to file 1040ez online for free   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. How to file 1040ez online for free For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. How to file 1040ez online for free Loss. How to file 1040ez online for free   You cannot deduct a loss from the sale of your main home. How to file 1040ez online for free More information. How to file 1040ez online for free   For more information, see Publication 523. How to file 1040ez online for free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. How to file 1040ez online for free Payments made for violations of the Service Members Civil Relief Act (SCRA). How to file 1040ez online for free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. How to file 1040ez online for free Generally, you must include settlement payments in income. How to file 1040ez online for free However, the tax treatment of settlement payments will depend on the facts and circumstances. How to file 1040ez online for free Lump Sum Portion of Settlement Payment. How to file 1040ez online for free    Generally, you must include the lump sum payment in gross income. How to file 1040ez online for free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. How to file 1040ez online for free For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. How to file 1040ez online for free Interest Payment on Lump Sum Portion of Settlement Payment. How to file 1040ez online for free    You must include any interest on the lump sum portion of your settlement payment in your income. How to file 1040ez online for free Lost Equity Portion of Settlement Payment. How to file 1040ez online for free    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. How to file 1040ez online for free You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. How to file 1040ez online for free In many cases, this gain may be excluded from income. How to file 1040ez online for free For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. How to file 1040ez online for free 523, Selling Your Home. How to file 1040ez online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. How to file 1040ez online for free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. How to file 1040ez online for free 544, Sales and Other Dispositions of Assets. How to file 1040ez online for free Interest Payment on Lost Equity Portion of Settlement Payment. How to file 1040ez online for free    You must include any interest on the lost equity portion of your settlement payment in your income. How to file 1040ez online for free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. How to file 1040ez online for free For information on the standard deduction, see Publication 501. How to file 1040ez online for free Itemized deductions are figured on Schedule A (Form 1040). How to file 1040ez online for free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. How to file 1040ez online for free For information on other itemized deductions, see the publications listed below. How to file 1040ez online for free Publication 502, Medical and Dental Expenses. How to file 1040ez online for free Publication 526, Charitable Contributions. How to file 1040ez online for free Publication 547, Casualties, Disasters, and Thefts. How to file 1040ez online for free Publication 550, Investment Income and Expenses. How to file 1040ez online for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. How to file 1040ez online for free For information on deductions that are not subject to the 2% limit, see Publication 529. How to file 1040ez online for free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. How to file 1040ez online for free Certain employee business expenses are deductible as adjustments to income. How to file 1040ez online for free For information on many employee business expenses, see Publication 463. How to file 1040ez online for free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. How to file 1040ez online for free You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). How to file 1040ez online for free You can deduct these expenses directly on Schedule A (Form 1040). How to file 1040ez online for free Reimbursement. How to file 1040ez online for free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. How to file 1040ez online for free Your reimbursed expenses are not deductible. How to file 1040ez online for free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. How to file 1040ez online for free You must file Form 2106 to report these expenses. How to file 1040ez online for free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. How to file 1040ez online for free You are an employee deducting expenses related to your job. How to file 1040ez online for free You were not reimbursed by your employer for your expenses. How to file 1040ez online for free (Amounts included in box 1 of Form W-2 are not considered reimbursements. How to file 1040ez online for free ) If you claim car expenses, you use the standard mileage rate. How to file 1040ez online for free    For 2013, the standard mileage rate is 56. How to file 1040ez online for free 5 cents a mile for all business miles driven. How to file 1040ez online for free This rate is adjusted periodically. How to file 1040ez online for free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. How to file 1040ez online for free If you are a member of the U. How to file 1040ez online for free S. How to file 1040ez online for free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. How to file 1040ez online for free You cannot deduct your expenses for meals and lodging while at your permanent duty station. How to file 1040ez online for free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. How to file 1040ez online for free A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. How to file 1040ez online for free To be deductible, your travel expenses must be work related. How to file 1040ez online for free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. How to file 1040ez online for free Away from home. How to file 1040ez online for free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. How to file 1040ez online for free You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. How to file 1040ez online for free   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. How to file 1040ez online for free    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. How to file 1040ez online for free This rule may not apply if you are participating in a federal crime investigation or prosecution. How to file 1040ez online for free For more information, see Publication 463 and the Form 2106 instructions. How to file 1040ez online for free Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. How to file 1040ez online for free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. How to file 1040ez online for free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. How to file 1040ez online for free However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. How to file 1040ez online for free If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. How to file 1040ez online for free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. How to file 1040ez online for free Temporary work location. How to file 1040ez online for free   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. How to file 1040ez online for free   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. How to file 1040ez online for free   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. How to file 1040ez online for free If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. How to file 1040ez online for free    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. How to file 1040ez online for free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. How to file 1040ez online for free These are nondeductible commuting costs. How to file 1040ez online for free Armed Forces reservists. How to file 1040ez online for free   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. How to file 1040ez online for free You can deduct the expense of getting from one workplace to the other. How to file 1040ez online for free You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. How to file 1040ez online for free In this case, your transportation generally is a nondeductible commuting expense. How to file 1040ez online for free However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. How to file 1040ez online for free   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. How to file 1040ez online for free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. How to file 1040ez online for free See Armed Forces Reservists under Adjustments to Income, earlier. How to file 1040ez online for free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. How to file 1040ez online for free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. How to file 1040ez online for free If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. How to file 1040ez online for free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. How to file 1040ez online for free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. How to file 1040ez online for free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. How to file 1040ez online for free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. How to file 1040ez online for free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. How to file 1040ez online for free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. How to file 1040ez online for free Example. How to file 1040ez online for free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. How to file 1040ez online for free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. How to file 1040ez online for free This is education that meets at least one of the following two tests. How to file 1040ez online for free The education is required by your employer or the law to keep your present salary, status, or job. How to file 1040ez online for free The required education must serve a bona fide business purpose of your employer. How to file 1040ez online for free The education maintains or improves skills needed in your present work. How to file 1040ez online for free However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. How to file 1040ez online for free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. How to file 1040ez online for free Example 1. How to file 1040ez online for free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. How to file 1040ez online for free She took an advanced finance course. How to file 1040ez online for free She already meets the minimum qualifications for her job. How to file 1040ez online for free By taking the course, she is improving skills in her current position. How to file 1040ez online for free The course does not qualify her for a new trade or business. How to file 1040ez online for free She can deduct educational expenses that are more than the educational allowance she received. How to file 1040ez online for free Example 2. How to file 1040ez online for free Major Williams worked in the military base legal office as a legal intern. How to file 1040ez online for free He was placed in excess leave status by his employer to attend law school. How to file 1040ez online for free He paid all his educational expenses and was not reimbursed. How to file 1040ez online for free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. How to file 1040ez online for free His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. How to file 1040ez online for free Travel to obtain education. How to file 1040ez online for free   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. How to file 1040ez online for free   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. How to file 1040ez online for free Transportation for education. How to file 1040ez online for free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. How to file 1040ez online for free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. How to file 1040ez online for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. How to file 1040ez online for free   If you need more information on educational expenses, see Publication 970. How to file 1040ez online for free Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. How to file 1040ez online for free Repayment of $3,000 or less. How to file 1040ez online for free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. How to file 1040ez online for free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. How to file 1040ez online for free Repayment over $3,000. How to file 1040ez online for free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. How to file 1040ez online for free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. How to file 1040ez online for free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. How to file 1040ez online for free For information on other credits, see your tax form instructions. How to file 1040ez online for free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. How to file 1040ez online for free In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. How to file 1040ez online for free If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. How to file 1040ez online for free If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. How to file 1040ez online for free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. How to file 1040ez online for free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. How to file 1040ez online for free Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. How to file 1040ez online for free The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. How to file 1040ez online for free The child tax credit is not the same as the credit for child and dependent care expenses. How to file 1040ez online for free See Publication 503 for information on the credit for child and dependent care expenses. How to file 1040ez online for free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen, a U. How to file 1040ez online for free S. How to file 1040ez online for free national, or a U. How to file 1040ez online for free S. How to file 1040ez online for free resident alien. How to file 1040ez online for free If the child was adopted, see Adopted child . How to file 1040ez online for free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). How to file 1040ez online for free Exceptions to time lived with you. How to file 1040ez online for free   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. How to file 1040ez online for free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. How to file 1040ez online for free   There are also exceptions for kidnapped children and children of divorced or separated parents. How to file 1040ez online for free For details, see Publication 501. How to file 1040ez online for free Qualifying child of more than one person. How to file 1040ez online for free   A special rule applies if your qualifying child is the qualifying child of more than one person. How to file 1040ez online for free For details, see Publication 501. How to file 1040ez online for free Adopted child. How to file 1040ez online for free   An adopted child is always treated as your own child. How to file 1040ez online for free An adopted child includes a child lawfully placed with you for legal adoption. How to file 1040ez online for free   If you are a U. How to file 1040ez online for free S. How to file 1040ez online for free citizen or U. How to file 1040ez online for free S. How to file 1040ez online for free national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. How to file 1040ez online for free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. How to file 1040ez online for free Limits on the credit. How to file 1040ez online for free   You must reduce your child tax credit if either (1) or (2), below, applies. How to file 1040ez online for free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. How to file 1040ez online for free If the amount is zero, you cannot take this credit because there is no tax to reduce. How to file 1040ez online for free However, you may be able to take the additional child tax credit. How to file 1040ez online for free See Additional Child Tax Credit , later. How to file 1040ez online for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. How to file 1040ez online for free Married filing jointly — $110,000. How to file 1040ez online for free Single, head of household,  or qualifying widow(er) — $75,000. How to file 1040ez online for free Married filing separately — $55,000. How to file 1040ez online for free Modified AGI. How to file 1040ez online for free   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. How to file 1040ez online for free Any amount excluded from income because of the exclusion of income from Puerto Rico. How to file 1040ez online for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. How to file 1040ez online for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. How to file 1040ez online for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. How to file 1040ez online for free   If you do not have any of the above, your modified AGI is the same as your AGI. How to file 1040ez online for free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. How to file 1040ez online for free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. How to file 1040ez online for free Also attach Schedule 8812, Child Tax Credit, if required. How to file 1040ez online for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. How to file 1040ez online for free The additional child tax credit may give you a refund even if you do not owe any tax. How to file 1040ez online for free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. How to file 1040ez online for free Earned Income Credit The earned income credit (EIC) is a cr