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Order Irs Tax Forms 2012

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Order Irs Tax Forms 2012

Order irs tax forms 2012 Publication 957 - Main Content Table of Contents 1. Order irs tax forms 2012 What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. Order irs tax forms 2012 Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). Order irs tax forms 2012 1. Order irs tax forms 2012 What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). Order irs tax forms 2012 For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. Order irs tax forms 2012 Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. Order irs tax forms 2012 Report all back pay. Order irs tax forms 2012 However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. Order irs tax forms 2012 See Back Pay Under a Statute , later, for more information. Order irs tax forms 2012 Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. Order irs tax forms 2012 However, for income tax purposes, the IRS treats all back pay as wages in the year paid. Order irs tax forms 2012 Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. Order irs tax forms 2012 The SSA no longer accepts reports on tapes, cartridges, and diskettes. Order irs tax forms 2012 Example. Order irs tax forms 2012 In 2012, Terry Morris earned wages of $50,000. Order irs tax forms 2012 In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. Order irs tax forms 2012 Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. Order irs tax forms 2012 However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. Order irs tax forms 2012 Example. Order irs tax forms 2012 If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. Order irs tax forms 2012 A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. Order irs tax forms 2012 SSA treatment of back pay under a statute. Order irs tax forms 2012   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. Order irs tax forms 2012 This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. Order irs tax forms 2012   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. Order irs tax forms 2012 Then, the SSA can allocate the statutory back pay to the appropriate periods. Order irs tax forms 2012   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. Order irs tax forms 2012    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. Order irs tax forms 2012    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. Order irs tax forms 2012 No further action is necessary. Order irs tax forms 2012 Example. Order irs tax forms 2012 In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. Order irs tax forms 2012 Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. Order irs tax forms 2012 No further action is necessary. Order irs tax forms 2012 Information the SSA needs to properly credit back pay under a statute (special report). Order irs tax forms 2012   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. Order irs tax forms 2012 There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. Order irs tax forms 2012 The special report must include the following information. Order irs tax forms 2012 The employer's name, address, and employer identification number (EIN). Order irs tax forms 2012 A signed statement citing the federal or state statute under which the payment was made. Order irs tax forms 2012 If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). Order irs tax forms 2012 The name and telephone number of a person to contact. Order irs tax forms 2012 The SSA may have additional questions concerning the back pay case or the individual employee's information. Order irs tax forms 2012 A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. Order irs tax forms 2012 The employee's social security number (SSN). Order irs tax forms 2012 The employee's name (as shown on his or her social security card). Order irs tax forms 2012 The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. Order irs tax forms 2012 The period(s) the back pay award covers (beginning and ending dates—month and year). Order irs tax forms 2012 The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. Order irs tax forms 2012 Do not include the back pay award shown in that wage report. Order irs tax forms 2012 If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. Order irs tax forms 2012 The amount to allocate to each reporting period*. Order irs tax forms 2012 This includes any amount you want allocated (if applicable) to the tax year of the award payment. Order irs tax forms 2012 If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. Order irs tax forms 2012 *Note. Order irs tax forms 2012   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. Order irs tax forms 2012 For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. Order irs tax forms 2012 MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. Order irs tax forms 2012 For tax years 1991 and later, list the social security and Medicare wages separately. Order irs tax forms 2012 If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. Order irs tax forms 2012 Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. Order irs tax forms 2012 Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. Order irs tax forms 2012 Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. Order irs tax forms 2012 Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. Order irs tax forms 2012 Such awards are not wages for social security coverage purposes. Order irs tax forms 2012 If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. Order irs tax forms 2012 The payments made in such a settlement may still be back pay and wages under the rules discussed here. Order irs tax forms 2012 Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. Order irs tax forms 2012 Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. Order irs tax forms 2012 However, they are not payments made under a statute. Order irs tax forms 2012 If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. Order irs tax forms 2012 Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. Order irs tax forms 2012 In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. Order irs tax forms 2012 Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. Order irs tax forms 2012 If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. Order irs tax forms 2012 Read Special Wage Payments, later, for additional reporting instructions. Order irs tax forms 2012 Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. Order irs tax forms 2012 Exception. Order irs tax forms 2012   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. Order irs tax forms 2012 Table 1. Order irs tax forms 2012 Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. Order irs tax forms 2012 Sec. Order irs tax forms 2012 /Med. Order irs tax forms 2012 Wages Paid In Award Year (4)3 Allocation     Soc. Order irs tax forms 2012 Sec. Order irs tax forms 2012 Med. Order irs tax forms 2012 /MQGE Year Soc. Order irs tax forms 2012 Sec. Order irs tax forms 2012 Med. Order irs tax forms 2012 /MQGE xxx-xx-xxxx HELEN T. Order irs tax forms 2012 SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. Order irs tax forms 2012 EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. Order irs tax forms 2012 ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. Order irs tax forms 2012  2Exclude the amount of back pay, if any, included in that amount. Order irs tax forms 2012  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. Order irs tax forms 2012 The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. Order irs tax forms 2012 (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. Order irs tax forms 2012 Sec. Order irs tax forms 2012 column. Order irs tax forms 2012 ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. Order irs tax forms 2012 Explanation of examples. Order irs tax forms 2012 Helen T. Order irs tax forms 2012 Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. Order irs tax forms 2012 In 2012, this employee was also paid $40,000 in other wages. Order irs tax forms 2012 (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. Order irs tax forms 2012 The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. Order irs tax forms 2012 ) Sam W. Order irs tax forms 2012 Evans–The back pay award was $30,000 for the periods 7/89-12/91. Order irs tax forms 2012 This employee was hired in 1989 and was subject to MQGE only. Order irs tax forms 2012 He was no longer employed by this governmental employer in 2012. Order irs tax forms 2012 (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. Order irs tax forms 2012 After the SSA allocation, he will not have any net posted wages for 2012. Order irs tax forms 2012 ) Roland S. Order irs tax forms 2012 Adams–The back pay award was $15,000 for the periods 7/80-12/81. Order irs tax forms 2012 He was no longer employed by this state and local government (Section 218) employer in 2012. Order irs tax forms 2012 (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. Order irs tax forms 2012 ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. Order irs tax forms 2012 Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. Order irs tax forms 2012 Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. Order irs tax forms 2012 Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. Order irs tax forms 2012 Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. Order irs tax forms 2012 Note. Order irs tax forms 2012 Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. Order irs tax forms 2012 Earnings Test. Order irs tax forms 2012   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. Order irs tax forms 2012 The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. Order irs tax forms 2012 Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. Order irs tax forms 2012 If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. Order irs tax forms 2012 Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. Order irs tax forms 2012 Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. Order irs tax forms 2012 Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. Order irs tax forms 2012 See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. Order irs tax forms 2012 In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. Order irs tax forms 2012 Submit reports after the close of the tax year. Order irs tax forms 2012 To avoid delays in processing, submit reports in time to reach the SSA by April 1. Order irs tax forms 2012 Use one of the following reporting methods. Order irs tax forms 2012 Electronic reporting. Order irs tax forms 2012   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. Order irs tax forms 2012 gov website. Order irs tax forms 2012 BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. Order irs tax forms 2012 You must register to use this website. Order irs tax forms 2012 The web address is www. Order irs tax forms 2012 socialsecurity. Order irs tax forms 2012 gov/bso/bsowelcome. Order irs tax forms 2012 htm. Order irs tax forms 2012   Use the specifications and record layout shown in  Table 2, later. Order irs tax forms 2012 Only one file at a time may be submitted. Order irs tax forms 2012 If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. Order irs tax forms 2012 A zipped file contains a file that has been compressed to reduce its file size. Order irs tax forms 2012 WinZip and PKZIP are examples of acceptable compression packages. Order irs tax forms 2012   Electronic submissions not meeting the specifications in Table 2 will be rejected. Order irs tax forms 2012 Paper listing. Order irs tax forms 2012   A paper listing can be used to report special wage payments to several employees. Order irs tax forms 2012 Use the format shown in Table 3, later. Order irs tax forms 2012 Submit paper listings to the local SSA office nearest your place of business. Order irs tax forms 2012 Visit www. Order irs tax forms 2012 socialsecurity. Order irs tax forms 2012 gov/locator to find a Social Security office near you. Order irs tax forms 2012 Form SSA-131. Order irs tax forms 2012   Use Form SSA-131 to report special wage payments made to an employee. Order irs tax forms 2012 Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. Order irs tax forms 2012    This image is too large to be displayed in the current screen. Order irs tax forms 2012 Please click the link to view the image. Order irs tax forms 2012 Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. Order irs tax forms 2012 Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. Order irs tax forms 2012 2. Order irs tax forms 2012 Enter the date the employee retired. Order irs tax forms 2012 Enter “Not Retired” if the employee has not retired. Order irs tax forms 2012 3. Order irs tax forms 2012 Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. Order irs tax forms 2012 This date should be the same as or earlier than the date in item “2”. Order irs tax forms 2012 Enter “Not Retired” if the employee has not retired. Order irs tax forms 2012 4. Order irs tax forms 2012 Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. Order irs tax forms 2012  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. Order irs tax forms 2012 Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. Order irs tax forms 2012 Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. Order irs tax forms 2012 Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. Order irs tax forms 2012 Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. Order irs tax forms 2012 Stock Options. Order irs tax forms 2012   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). Order irs tax forms 2012 That were reported or will be reported under “Nonqualified Plans” on the Form W-2. Order irs tax forms 2012 That were deducted from the employee's wages and paid to a deferred compensation plan (e. Order irs tax forms 2012 g. Order irs tax forms 2012 , 401k). Order irs tax forms 2012 Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). Order irs tax forms 2012 Bonuses earned and paid in the tax year. Order irs tax forms 2012 5. Order irs tax forms 2012 Check whether payments listed in item 4 will be made for years after the tax year. Order irs tax forms 2012 If yes, please show the amounts and years in which these will be paid, if known. Order irs tax forms 2012 6. Order irs tax forms 2012 Nonqualified deferred compensation and section 457 plans only. Order irs tax forms 2012 If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. Order irs tax forms 2012 Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). Order irs tax forms 2012 Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. Order irs tax forms 2012 702. Order irs tax forms 2012 The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. Order irs tax forms 2012 While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. Order irs tax forms 2012 We may also use the information you give us when we match records by computer. Order irs tax forms 2012 Matching programs compare our records with those of other Federal, State, or local government agencies. Order irs tax forms 2012 Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. Order irs tax forms 2012 The law allows us to do this even if you do not agree to it. Order irs tax forms 2012 Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. Order irs tax forms 2012 If you want to learn more about this, contact any Social Security Office. Order irs tax forms 2012 The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. Order irs tax forms 2012 S. Order irs tax forms 2012 C. Order irs tax forms 2012 §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. Order irs tax forms 2012 You are not required to answer these questions unless we display a valid Office of Management and Budget control number. Order irs tax forms 2012 We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. Order irs tax forms 2012 Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. Order irs tax forms 2012 Or, the employee can submit it to the SSA office handling the claim. Order irs tax forms 2012 You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. Order irs tax forms 2012 If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. Order irs tax forms 2012 Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. Order irs tax forms 2012 Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. Order irs tax forms 2012 Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. Order irs tax forms 2012 It should not count for the social security earnings test. Order irs tax forms 2012 Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. Order irs tax forms 2012 Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. Order irs tax forms 2012 For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. Order irs tax forms 2012 Nonqualified and section 457 plans are reported differently than other special wage payments. Order irs tax forms 2012 See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. Order irs tax forms 2012 Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. Order irs tax forms 2012 However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. Order irs tax forms 2012 The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. Order irs tax forms 2012 No risk of forfeiture. Order irs tax forms 2012   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Order irs tax forms 2012 Example. Order irs tax forms 2012 Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. Order irs tax forms 2012 The plan has no risk of forfeiture. Order irs tax forms 2012 In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. Order irs tax forms 2012   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Order irs tax forms 2012 The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. Order irs tax forms 2012   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Order irs tax forms 2012 If the employee continues working, future deferrals are social security and Medicare wages when they are earned. Order irs tax forms 2012    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Order irs tax forms 2012 Risk of forfeiture lapses at retirement. Order irs tax forms 2012   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. Order irs tax forms 2012 Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. Order irs tax forms 2012   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. Order irs tax forms 2012    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. Order irs tax forms 2012 Example—risk of forfeiture. Order irs tax forms 2012 At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. Order irs tax forms 2012 B's wages, including this year's deferred amount, are $80,000. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. Order irs tax forms 2012 Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Order irs tax forms 2012 Example. Order irs tax forms 2012 Employee D retired from the XYZ company and began receiving social security benefits. Order irs tax forms 2012 XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. Order irs tax forms 2012 In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. Order irs tax forms 2012 D made no deferrals to the nonqualified plan this year. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. Order irs tax forms 2012 For more information, see Reporting Special Wage Payments , earlier. Order irs tax forms 2012 Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). Order irs tax forms 2012 Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. Order irs tax forms 2012 Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. Order irs tax forms 2012 See Form SSA-131 and its instructions, earlier. Order irs tax forms 2012 Example. Order irs tax forms 2012 Employee K retired this year from Company XYZ and began receiving social security benefits. Order irs tax forms 2012 During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. Order irs tax forms 2012 K also received $75,000 in payments from the company's nonqualified plan. Order irs tax forms 2012 Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. Order irs tax forms 2012 File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. Order irs tax forms 2012 If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. Order irs tax forms 2012 For more information, see Notice 2008-115, 2008-52 I. Order irs tax forms 2012 R. Order irs tax forms 2012 B. Order irs tax forms 2012 1367, available at www. Order irs tax forms 2012 irs. Order irs tax forms 2012 gov/irb/2008-52_IRB/ar10. Order irs tax forms 2012 html. Order irs tax forms 2012 Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). Order irs tax forms 2012 Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. Order irs tax forms 2012 See Notice 2008-115. Order irs tax forms 2012 The following examples use small dollar amounts for illustrative purposes. Order irs tax forms 2012 However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). Order irs tax forms 2012 The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. Order irs tax forms 2012 Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. Order irs tax forms 2012 The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. Order irs tax forms 2012 For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. Order irs tax forms 2012 Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. Order irs tax forms 2012 The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. Order irs tax forms 2012 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Order irs tax forms 2012 The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. Order irs tax forms 2012 Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. Order irs tax forms 2012 The deferral of $20 was vested upon deferral. Order irs tax forms 2012 During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. Order irs tax forms 2012 Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. Order irs tax forms 2012 There was no vesting of prior-year deferrals under the plan. Order irs tax forms 2012 During the year, there were total distributions of $50 from the plan to the employee. Order irs tax forms 2012 Regular pay = $100; Distribution = $50. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). Order irs tax forms 2012   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. Order irs tax forms 2012 Instead, report on Form SSA-131 the total amount the employee earned during the year. Order irs tax forms 2012 * Submit the SSA-131 to the nearest SSA office or give it to the employee. Order irs tax forms 2012   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. Order irs tax forms 2012 Do not consider prior-year deferrals that are vesting in the current year. Order irs tax forms 2012 If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. Order irs tax forms 2012 Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Order irs tax forms 2012 There was also an employer match of $10. Order irs tax forms 2012 The deferral and employer match were vested upon deferral. Order irs tax forms 2012 There was no vesting of prior-year deferrals under the plan. Order irs tax forms 2012 During the year, there were total distributions of $50 from the plan to the employee. Order irs tax forms 2012 Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. Order irs tax forms 2012 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Order irs tax forms 2012 The deferral was not vested upon deferral. Order irs tax forms 2012 There was no vesting of prior-year deferrals under the plan. Order irs tax forms 2012 During the year, there were total distributions of $50 from the plan to the employee. Order irs tax forms 2012 Regular pay = $200; Deferral, not vested = $20; Distribution = $50. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). Order irs tax forms 2012 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Order irs tax forms 2012 The deferral was vested upon deferral. Order irs tax forms 2012 There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. Order irs tax forms 2012 During the year, there were total distributions of $50 from the plan to the employee. Order irs tax forms 2012 Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. Order irs tax forms 2012 File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). Order irs tax forms 2012 For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. Order irs tax forms 2012 The deferral was not vested upon deferral. Order irs tax forms 2012 There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). Order irs tax forms 2012 During the year, there were total distributions of $50 from the plan to the employee. Order irs tax forms 2012 Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. Order irs tax forms 2012 Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. Order irs tax forms 2012 File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. Order irs tax forms 2012 Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. Order irs tax forms 2012  The file format is ASCII. Order irs tax forms 2012  Submit only one file at a time. Order irs tax forms 2012   Table 3. Order irs tax forms 2012 Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. Order irs tax forms 2012 Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . Order irs tax forms 2012 1) B. Order irs tax forms 2012 Employee Name: (Last) (First) (MI)   C. Order irs tax forms 2012 SSN: D. Order irs tax forms 2012 SWP:$ E. Order irs tax forms 2012 Type: Other: 2) B. Order irs tax forms 2012 Employee Name: (Last) (First) (MI)   C. Order irs tax forms 2012 SSN: D. Order irs tax forms 2012 SWP:$ E. Order irs tax forms 2012 Type: Other: 3) B. Order irs tax forms 2012 Employee Name: (Last) (First) (MI)   C. Order irs tax forms 2012 SSN: D. Order irs tax forms 2012 SWP:$ E. Order irs tax forms 2012 Type: Other: 4) B. Order irs tax forms 2012 Employee Name: (Last) (First) (MI)   C. Order irs tax forms 2012 SSN: D. Order irs tax forms 2012 SWP:$ E. Order irs tax forms 2012 Type: Other: 5) B. Order irs tax forms 2012 Employee Name: (Last) (First) (MI)   C. Order irs tax forms 2012 SSN: D. Order irs tax forms 2012 SWP:$ E. Order irs tax forms 2012 Type: Other:     INSTRUCTIONS:   Enter tax year and page number. Order irs tax forms 2012   A. Order irs tax forms 2012 Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. Order irs tax forms 2012   B. Order irs tax forms 2012 Employee's name. Order irs tax forms 2012   C. Order irs tax forms 2012 Employee's social security number (SSN). Order irs tax forms 2012   D. Order irs tax forms 2012 Total amount of special wage payments made to the employee. Order irs tax forms 2012   E. Order irs tax forms 2012 Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. Order irs tax forms 2012   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. Order irs tax forms 2012 (Get Form SSA-131. Order irs tax forms 2012 )                 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

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

State Consumer Protection Offices

Mississippi Department of Agriculture and Commerce

Website: Mississippi Department of Agriculture and Commerce

Address: Mississippi Department of Agriculture and Commerce
Bureau of Regulatory Services Consumer Protection
PO Box 1609
Jackson, MS 39215

Phone Number: 601-359-1148

Mississippi Office of the Attorney General

Website: Mississippi Office of the Attorney General

Address: Mississippi Office of the Attorney General
Consumer Protection Division
PO Box 22947
Jackson, MS 39225-2947

Phone Number: 601-359-4230

Toll-free: 1-800-281-4418 (MS)

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Banking Authorities

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

Department of Banking and Consumer Finance

Website: Department of Banking and Consumer Finance

Address: Department of Banking and Consumer Finance
901 Woolfolk Building, Suite A
501 N. West St.
Jackson, MS 39201

Phone Number: 601-359-1031

Toll-free: 1-800-844-2499 (MS)

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Insurance Regulators

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

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
PO Box 79
Jackson, MS 39205-0079

Phone Number: 601-359-3569

Toll-free: 1-800-562-2957 (MS)

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Securities Administrators

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

Secretary of State

Website: Secretary of State

Address: Secretary of State
Securities Division
PO Box 136
Jackson, MS 39205-0136

Phone Number: 601-359-1334

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Utility Commissions

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

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
P.O. Box 1174
Jackson, MS 39215

Phone Number: 601-961-5430 (Central District) 601-961-5440 (Southern District) 601-961-5450 (Northern District)

Toll-free: 1-800-356-6429 (Southern District) 1-800-356-6430 (Central District) 1-800-356-6428 (Northern District)

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The Order Irs Tax Forms 2012

Order irs tax forms 2012 Publication 463 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionUsers of employer-provided vehicles. Order irs tax forms 2012 Volunteers. Order irs tax forms 2012 Ordering forms and publications. Order irs tax forms 2012 Tax questions. Order irs tax forms 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 463, such as legislation enacted after it was published, go to www. Order irs tax forms 2012 irs. Order irs tax forms 2012 gov/pub463. Order irs tax forms 2012 What's New Standard mileage rate. Order irs tax forms 2012  For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. Order irs tax forms 2012 Car expenses and use of the standard mileage rate are explained in chapter 4. Order irs tax forms 2012 Depreciation limits on cars, trucks, and vans. Order irs tax forms 2012  For 2013, the first-year limit on the total depreciation deduction for cars remains at $11,160 ($3,160 if you elect not to claim the special depreciation allowance). Order irs tax forms 2012 For trucks and vans the first-year limit remains at $11,360 ($3,360 if you elect not to claim the special depreciation allowance). Order irs tax forms 2012 Depreciation limits are explained in chapter 4. Order irs tax forms 2012 Section 179 deduction. Order irs tax forms 2012  For 2013, the section 179 deduction limit on qualifying property purchases (including cars, trucks, and vans) is a total of $500,000 and the limit on those purchases at which the deduction begins to be phased out is $2,000,000. Order irs tax forms 2012 Section 179 Deduction is explained in chapter 4. Order irs tax forms 2012 Special depreciation allowance. Order irs tax forms 2012  For 2013, the special (“bonus”) depreciation allowance on qualified property (including cars, trucks, and vans) remains at 50%. Order irs tax forms 2012 Special Depreciation Allowance is explained in chapter 4. Order irs tax forms 2012 Reminder Photographs of missing children. Order irs tax forms 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Order irs tax forms 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Order irs tax forms 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Order irs tax forms 2012 Per diem rates. Order irs tax forms 2012  The IRS no longer updates Publication 1542, Per Diem Rates (For Travel Within the Continental United States). Order irs tax forms 2012 Instead, current per diem rates may be found on the U. Order irs tax forms 2012 S. Order irs tax forms 2012 General Services Administration (GSA) website at www. Order irs tax forms 2012 gsa. Order irs tax forms 2012 gov/perdiem. Order irs tax forms 2012 Introduction You may be able to deduct the ordinary and necessary business-related expenses you have for: Travel, Entertainment, Gifts, or Transportation. Order irs tax forms 2012 An ordinary expense is one that is common and accepted in your trade or business. Order irs tax forms 2012 A necessary expense is one that is helpful and appropriate for your business. Order irs tax forms 2012 An expense does not have to be required to be considered necessary. Order irs tax forms 2012 This publication explains: What expenses are deductible, How to report them on your return, What records you need to prove your expenses, and How to treat any expense reimbursements you may receive. Order irs tax forms 2012 Who should use this publication. Order irs tax forms 2012   You should read this publication if you are an employee or a sole proprietor who has business-related travel, entertainment, gift, or transportation expenses. Order irs tax forms 2012 Users of employer-provided vehicles. Order irs tax forms 2012   If an employer-provided vehicle was available for your use, you received a fringe benefit. Order irs tax forms 2012 Generally, your employer must include the value of the use or availability of the vehicle in your income. Order irs tax forms 2012 However, there are exceptions if the use of the vehicle qualifies as a working condition fringe benefit (such as the use of a qualified nonpersonal use vehicle). Order irs tax forms 2012   A working condition fringe benefit is any property or service provided to you by your employer for which you could deduct the cost as an employee business expense if you had paid for it. Order irs tax forms 2012   A qualified nonpersonal use vehicle is one that is not likely to be used more than minimally for personal purposes because of its design. Order irs tax forms 2012 See Qualified nonpersonal use vehicles under Actual Car Expenses in chapter 4. Order irs tax forms 2012   For information on how to report your car expenses that your employer did not provide or reimburse you for (such as when you pay for gas and maintenance for a car your employer provides), see Vehicle Provided by Your Employer in chapter 6. Order irs tax forms 2012 Who does not need to use this publication. Order irs tax forms 2012   Partnerships, corporations, trusts, and employers who reimburse their employees for business expenses should refer to their tax form instructions and chapter 11 of Publication 535, Business Expenses, for information on deducting travel, meals, and entertainment expenses. Order irs tax forms 2012   If you are an employee, you will not need to read this publication if all of the following are true. Order irs tax forms 2012 You fully accounted to your employer for your work-related expenses. Order irs tax forms 2012 You received full reimbursement for your expenses. Order irs tax forms 2012 Your employer required you to return any excess reimbursement and you did so. Order irs tax forms 2012 There is no amount shown with a code “L” in box 12 of your Form W-2, Wage and Tax Statement. Order irs tax forms 2012 If you meet all of these conditions, there is no need to show the expenses or the reimbursements on your return. Order irs tax forms 2012 If you would like more information on reimbursements and accounting to your employer, see chapter 6 . Order irs tax forms 2012    If you meet these conditions and your employer included reimbursements on your Form W-2 in error, ask your employer for a corrected Form W-2. Order irs tax forms 2012 Volunteers. Order irs tax forms 2012   If you perform services as a volunteer worker for a qualified charity, you may be able to deduct some of your costs as a charitable contribution. Order irs tax forms 2012 See Out-of-Pocket Expenses in Giving Services in Publication 526, Charitable Contributions, for information on the expenses you can deduct. Order irs tax forms 2012 Comments and suggestions. Order irs tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Order irs tax forms 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Order irs tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Order irs tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Order irs tax forms 2012   You can send your comments from www. Order irs tax forms 2012 irs. Order irs tax forms 2012 gov/formspubs/. Order irs tax forms 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Order irs tax forms 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Order irs tax forms 2012 Ordering forms and publications. Order irs tax forms 2012   Visit www. Order irs tax forms 2012 irs. Order irs tax forms 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Order irs tax forms 2012 Internal Revenue Service 1201 N. Order irs tax forms 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Order irs tax forms 2012   If you have a tax question, check the information available on IRS. Order irs tax forms 2012 gov or call 1-800-829-1040. Order irs tax forms 2012 We cannot answer tax questions sent to either of the above addresses. Order irs tax forms 2012 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 529 Miscellaneous Deductions 535 Business Expenses 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business Schedule C-EZ (Form 1040) Net Profit From Business Schedule F (Form 1040) Profit or Loss From Farming 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization See chapter 7, How To Get Tax Help , for information about getting these publications and forms. Order irs tax forms 2012 Prev  Up  Next   Home   More Online Publications