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Tax Filing Extension Deadline 2012

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Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2009-24 Table of Contents SECTION 1. Tax filing extension deadline 2012 PURPOSE SECTION 2. Tax filing extension deadline 2012 BACKGROUND SECTION 3. Tax filing extension deadline 2012 SCOPE SECTION 4. Tax filing extension deadline 2012 APPLICATION. Tax filing extension deadline 2012 01 In General. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 02 Limitations on Depreciation Deductions for Certain Automobiles. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 03 Inclusions in Income of Lessees of Passenger Automobiles. Tax filing extension deadline 2012 SECTION 5. Tax filing extension deadline 2012 EFFECTIVE DATE SECTION 6. Tax filing extension deadline 2012 DRAFTING INFORMATION SECTION 1. Tax filing extension deadline 2012 PURPOSE . Tax filing extension deadline 2012 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Tax filing extension deadline 2012 SECTION 2. Tax filing extension deadline 2012 BACKGROUND . Tax filing extension deadline 2012 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Tax filing extension deadline 2012 Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Tax filing extension deadline 2012 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Tax filing extension deadline 2012 This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Tax filing extension deadline 2012 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Tax filing extension deadline 2012 Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Tax filing extension deadline 2012 Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Tax filing extension deadline 2012 Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Tax filing extension deadline 2012 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Tax filing extension deadline 2012 Under § 1. Tax filing extension deadline 2012 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Tax filing extension deadline 2012 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Tax filing extension deadline 2012 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Tax filing extension deadline 2012 SECTION 3. Tax filing extension deadline 2012 SCOPE . Tax filing extension deadline 2012 01 The limitations on depreciation deductions in section 4. Tax filing extension deadline 2012 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 02 The tables in section 4. Tax filing extension deadline 2012 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Tax filing extension deadline 2012 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Tax filing extension deadline 2012 See Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2002-14, 2002-1 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 450, for passenger automobiles first leased before January 1, 2003, Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2003-75, 2003-2 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 1018, for passenger automobiles first leased during calendar year 2003, Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2004-20, 2004-1 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 642, for passenger automobiles first leased during calendar year 2004, Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2005-13, 2005-1 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 759, for passenger automobiles first leased during calendar year 2005, Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2006-18, 2006-1 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 645, for passenger automobiles first leased during calendar year 2006, Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2007-30, 2007-1 C. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Tax filing extension deadline 2012 Proc. Tax filing extension deadline 2012 2008-22, 2008-12 I. Tax filing extension deadline 2012 R. Tax filing extension deadline 2012 B. Tax filing extension deadline 2012 658, for passenger automobiles first leased during calendar year 2008. Tax filing extension deadline 2012 SECTION 4. Tax filing extension deadline 2012 APPLICATION . Tax filing extension deadline 2012 01 In General. Tax filing extension deadline 2012 (1) Limitations on depreciation deductions for certain automobiles. Tax filing extension deadline 2012 The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Tax filing extension deadline 2012 02(2) of this revenue procedure. Tax filing extension deadline 2012 (2) Inclusions in income of lessees of passenger automobiles. Tax filing extension deadline 2012 A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Tax filing extension deadline 2012 03 of this revenue procedure. Tax filing extension deadline 2012 In addition, the taxpayer must follow the procedures of § 1. Tax filing extension deadline 2012 280F-7(a). Tax filing extension deadline 2012 . Tax filing extension deadline 2012 02 Limitations on Depreciation Deductions for Certain Automobiles. Tax filing extension deadline 2012 (1) Amount of the inflation adjustment. Tax filing extension deadline 2012 (a) Passenger automobiles (other than trucks or vans). Tax filing extension deadline 2012 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Tax filing extension deadline 2012 The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Tax filing extension deadline 2012 The new car component of the CPI was 115. Tax filing extension deadline 2012 2 for October 1987 and 134. Tax filing extension deadline 2012 837 for October 2008. Tax filing extension deadline 2012 The October 2008 index exceeded the October 1987 index by 19. Tax filing extension deadline 2012 637. Tax filing extension deadline 2012 The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Tax filing extension deadline 2012 05 percent (19. Tax filing extension deadline 2012 637/115. Tax filing extension deadline 2012 2 x 100%). Tax filing extension deadline 2012 This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Tax filing extension deadline 2012 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Tax filing extension deadline 2012 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Tax filing extension deadline 2012 (b) Trucks and vans. Tax filing extension deadline 2012 To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Tax filing extension deadline 2012 The new truck component of the CPI was 112. Tax filing extension deadline 2012 4 for October 1987 and 133. Tax filing extension deadline 2012 640 for October 2008. Tax filing extension deadline 2012 The October 2008 index exceeded the October 1987 index by 21. Tax filing extension deadline 2012 24. Tax filing extension deadline 2012 The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Tax filing extension deadline 2012 90 percent (21. Tax filing extension deadline 2012 24/112. Tax filing extension deadline 2012 4 x 100%). Tax filing extension deadline 2012 This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Tax filing extension deadline 2012 The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Tax filing extension deadline 2012 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Tax filing extension deadline 2012 (2) Amount of the limitation. Tax filing extension deadline 2012 For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Tax filing extension deadline 2012 Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Tax filing extension deadline 2012 Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Tax filing extension deadline 2012 Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Tax filing extension deadline 2012 Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Tax filing extension deadline 2012 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Tax filing extension deadline 2012 03 Inclusions in Income of Lessees of Passenger Automobiles. Tax filing extension deadline 2012 The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Tax filing extension deadline 2012 280F-7(a). Tax filing extension deadline 2012 Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Tax filing extension deadline 2012 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Tax filing extension deadline 2012 PROC. Tax filing extension deadline 2012 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Tax filing extension deadline 2012 EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Tax filing extension deadline 2012 SECTION 6. Tax filing extension deadline 2012 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Tax filing extension deadline 2012 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Tax filing extension deadline 2012 For further information regarding this revenue procedure, contact Mr. Tax filing extension deadline 2012 Harvey at (202) 622-4930 (not a toll-free call). Tax filing extension deadline 2012 Prev  Up  Next   Home   More Internal Revenue Bulletins
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The Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Tax filing extension deadline 2012 Filing options when no return is required. Tax filing extension deadline 2012 What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Tax filing extension deadline 2012 Claim for refund process. Tax filing extension deadline 2012 How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Tax filing extension deadline 2012 The worker is your employee if you can control not only what work is done, but how it is done. Tax filing extension deadline 2012 If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Tax filing extension deadline 2012 It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Tax filing extension deadline 2012 Betty follows your specific instructions about household and child care duties. Tax filing extension deadline 2012 You provide the household equipment and supplies that Betty needs to do her work. Tax filing extension deadline 2012 Betty is your household employee. Tax filing extension deadline 2012 Household work. Tax filing extension deadline 2012   Household work is work done in or around your home. Tax filing extension deadline 2012 Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Tax filing extension deadline 2012 Workers who are not your employees. Tax filing extension deadline 2012   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Tax filing extension deadline 2012 A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Tax filing extension deadline 2012   A worker who performs child care services for you in his or her home generally is not your employee. Tax filing extension deadline 2012   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 You made an agreement with John Peters to care for your lawn. Tax filing extension deadline 2012 John runs a lawn care business and offers his services to the general public. Tax filing extension deadline 2012 He provides his own tools and supplies, and he hires and pays any helpers he needs. Tax filing extension deadline 2012 Neither John nor his helpers are your household employees. Tax filing extension deadline 2012 More information. Tax filing extension deadline 2012   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Tax filing extension deadline 2012 Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Tax filing extension deadline 2012 When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Tax filing extension deadline 2012 No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Tax filing extension deadline 2012 You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Tax filing extension deadline 2012 Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Tax filing extension deadline 2012 You should keep the completed Form I-9 in your own records. Tax filing extension deadline 2012 Do not submit it to the IRS, the USCIS, or any other government or other entity. Tax filing extension deadline 2012 The form must be kept available for review upon notice by an authorized U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Government official. Tax filing extension deadline 2012 Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Tax filing extension deadline 2012 Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Tax filing extension deadline 2012 uscis. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012 If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Tax filing extension deadline 2012 You also can visit the USCIS website at www. Tax filing extension deadline 2012 uscis. Tax filing extension deadline 2012 gov to get Form I-9. Tax filing extension deadline 2012 For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Tax filing extension deadline 2012 Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Tax filing extension deadline 2012 To find out, read Table 1. Tax filing extension deadline 2012 You do not need to withhold federal income tax from your household employee's wages. Tax filing extension deadline 2012 But if your employee asks you to withhold it, you can. Tax filing extension deadline 2012 See Do You Need To Withhold Federal Income Tax, later. Tax filing extension deadline 2012 If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Tax filing extension deadline 2012 If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Tax filing extension deadline 2012 The rest of this publication does not apply to you. Tax filing extension deadline 2012 State employment taxes. Tax filing extension deadline 2012   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Tax filing extension deadline 2012 For a list of state unemployment tax agencies, visit the U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Department of Labor's website at www. Tax filing extension deadline 2012 workforcesecurity. Tax filing extension deadline 2012 doleta. Tax filing extension deadline 2012 gov/unemploy/agencies. Tax filing extension deadline 2012 asp. Tax filing extension deadline 2012 You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax filing extension deadline 2012    Table 1. Tax filing extension deadline 2012 Do You Need To Pay Employment Taxes? IF you . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 THEN you need to . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Tax filing extension deadline 2012 Withhold and pay social security and Medicare taxes. Tax filing extension deadline 2012 The taxes are 15. Tax filing extension deadline 2012 3%1 of cash wages. Tax filing extension deadline 2012 Your employee's share is 7. Tax filing extension deadline 2012 65%1. Tax filing extension deadline 2012   (You can choose to pay it yourself and not withhold it. Tax filing extension deadline 2012 ) Your share is 7. Tax filing extension deadline 2012 65%. Tax filing extension deadline 2012   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Tax filing extension deadline 2012 B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Tax filing extension deadline 2012 Pay federal unemployment tax. Tax filing extension deadline 2012 The tax is 6% of cash wages. Tax filing extension deadline 2012 Wages over $7,000 a year per employee are not taxed. Tax filing extension deadline 2012 You also may owe state unemployment tax. Tax filing extension deadline 2012   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Tax filing extension deadline 2012 1In addition to withholding Medicare tax at 1. Tax filing extension deadline 2012 45%, you must withhold a 0. Tax filing extension deadline 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Additional Medicare Tax is only imposed on the employee. Tax filing extension deadline 2012 There is no employer share of Additional Medicare Tax. Tax filing extension deadline 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 If neither A nor B above applies, you do not need to pay any federal employment taxes. Tax filing extension deadline 2012 But you may still need to pay state employment taxes. Tax filing extension deadline 2012 Table 2. Tax filing extension deadline 2012 Household Employer's Checklist You may need to do the following things when you have a household employee. Tax filing extension deadline 2012   When you hire a household employee: □ Find out if the person can legally work in the United States. Tax filing extension deadline 2012  □ Find out if you need to pay state taxes. Tax filing extension deadline 2012 When you pay your household employee: □ Withhold social security and Medicare taxes. Tax filing extension deadline 2012  □ Withhold federal income tax. Tax filing extension deadline 2012  □ Decide how you will make tax payments. Tax filing extension deadline 2012  □ Keep records. Tax filing extension deadline 2012 By February 2, 2015: □ Get an employer identification number (EIN). Tax filing extension deadline 2012  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Tax filing extension deadline 2012 By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Tax filing extension deadline 2012 By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Tax filing extension deadline 2012  If you do not have to file a return, file Schedule H by itself. Tax filing extension deadline 2012 Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Tax filing extension deadline 2012 The Medicare tax pays for hospital insurance. Tax filing extension deadline 2012 Both you and your household employee may owe social security and Medicare taxes. Tax filing extension deadline 2012 Your share is 7. Tax filing extension deadline 2012 65% (6. Tax filing extension deadline 2012 2% for social security tax and 1. Tax filing extension deadline 2012 45% for Medicare tax) of the employee's social security and Medicare wages. Tax filing extension deadline 2012 Your employee's share is also 7. Tax filing extension deadline 2012 65% (6. Tax filing extension deadline 2012 2% for social security tax and 1. Tax filing extension deadline 2012 45% for Medicare tax). Tax filing extension deadline 2012 In addition to withholding Medicare tax at 1. Tax filing extension deadline 2012 45%, you must withhold a 0. Tax filing extension deadline 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Additional Medicare Tax is only imposed on the employee. Tax filing extension deadline 2012 There is no employer share of Additional Medicare Tax. Tax filing extension deadline 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax filing extension deadline 2012 For more information on Additional Medicare Tax, visit IRS. Tax filing extension deadline 2012 gov and enter “Additional Medicare Tax” in the search box. Tax filing extension deadline 2012 Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax filing extension deadline 2012 You are responsible for payment of your employee's share of the taxes as well as your own. Tax filing extension deadline 2012 You can either withhold your employee's share from the employee's wages or pay it from your own funds. Tax filing extension deadline 2012 If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Tax filing extension deadline 2012 Pay the taxes as discussed under How Do You Make Tax Payments, later. Tax filing extension deadline 2012 Also, see What Forms Must You File, later. Tax filing extension deadline 2012 Social security and Medicare wages. Tax filing extension deadline 2012   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Tax filing extension deadline 2012   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Tax filing extension deadline 2012 However, any noncash wages you pay do not count as social security and Medicare wages. Tax filing extension deadline 2012   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Tax filing extension deadline 2012 Cash wages. Tax filing extension deadline 2012   Cash wages include wages you pay by check, money order, etc. Tax filing extension deadline 2012 Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Tax filing extension deadline 2012 However, cash you give your employee in place of these items is included in cash wages. Tax filing extension deadline 2012 State disability payments treated as wages. Tax filing extension deadline 2012   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Tax filing extension deadline 2012 For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Tax filing extension deadline 2012 Wages not counted. Tax filing extension deadline 2012   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Tax filing extension deadline 2012 Your spouse. Tax filing extension deadline 2012 Your child who is under the age of 21. Tax filing extension deadline 2012 Your parent. Tax filing extension deadline 2012 Exception: Count these wages if both the following conditions apply. Tax filing extension deadline 2012 Your parent cares for your child who is either of the following. Tax filing extension deadline 2012 Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Tax filing extension deadline 2012 Your marital status is one of the following. Tax filing extension deadline 2012 You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Tax filing extension deadline 2012 An employee who is under the age of 18 at any time during the year. Tax filing extension deadline 2012 Exception: Count these wages if providing household services is the employee's principal occupation. Tax filing extension deadline 2012 If the employee is a student, providing household services is not considered to be his or her principal occupation. Tax filing extension deadline 2012 Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Tax filing extension deadline 2012 Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Tax filing extension deadline 2012 If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Tax filing extension deadline 2012 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Tax filing extension deadline 2012 If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Tax filing extension deadline 2012 If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Tax filing extension deadline 2012 See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Tax filing extension deadline 2012 Withholding the employee's share. Tax filing extension deadline 2012   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Tax filing extension deadline 2012 However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Tax filing extension deadline 2012   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Tax filing extension deadline 2012 If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Tax filing extension deadline 2012   Withhold 7. Tax filing extension deadline 2012 65% (6. Tax filing extension deadline 2012 2% for social security tax and 1. Tax filing extension deadline 2012 45% for Medicare tax) from each payment of social security and Medicare wages. Tax filing extension deadline 2012 Generally, you can use Table 3 to figure the proper amount to withhold. Tax filing extension deadline 2012 You will pay the amount withheld to the IRS with your share of the taxes. Tax filing extension deadline 2012 Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Tax filing extension deadline 2012 Table 3. Tax filing extension deadline 2012 Employee Social Security (6. Tax filing extension deadline 2012 2%) and Medicare (1. Tax filing extension deadline 2012 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Tax filing extension deadline 2012 ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Tax filing extension deadline 2012 For example, on a wage payment of $180, the employee social security tax is $11. Tax filing extension deadline 2012 16 ($6. Tax filing extension deadline 2012 20 tax on $100 plus $4. Tax filing extension deadline 2012 96 on $80 wages). Tax filing extension deadline 2012 The employee Medicare tax is $2. Tax filing extension deadline 2012 61 ($1. Tax filing extension deadline 2012 45 tax on $100 plus $1. Tax filing extension deadline 2012 16 on $80 wages). 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Tax filing extension deadline 2012 38 46. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 2. Tax filing extension deadline 2012 85 . Tax filing extension deadline 2012 67 96. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 5. Tax filing extension deadline 2012 95 1. Tax filing extension deadline 2012 39 47. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 2. Tax filing extension deadline 2012 91 . Tax filing extension deadline 2012 68 97. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 6. Tax filing extension deadline 2012 01 1. Tax filing extension deadline 2012 41 48. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 2. Tax filing extension deadline 2012 98 . Tax filing extension deadline 2012 70 98. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 6. Tax filing extension deadline 2012 08 1. Tax filing extension deadline 2012 42 49. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 3. Tax filing extension deadline 2012 04 . Tax filing extension deadline 2012 71 99. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 6. Tax filing extension deadline 2012 14 1. Tax filing extension deadline 2012 44 50. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 3. Tax filing extension deadline 2012 10 . Tax filing extension deadline 2012 73 100. Tax filing extension deadline 2012 00 . Tax filing extension deadline 2012 6. Tax filing extension deadline 2012 20 1. Tax filing extension deadline 2012 45 1In addition to withholding Medicare tax at 1. Tax filing extension deadline 2012 45%, you must withhold a 0. Tax filing extension deadline 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Additional Medicare Tax is only imposed on the employee. Tax filing extension deadline 2012 There is no employer share of Additional Medicare Tax. Tax filing extension deadline 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax filing extension deadline 2012   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Tax filing extension deadline 2012 If you withhold too much, you should repay the employee. Tax filing extension deadline 2012    In addition to withholding Medicare tax at 1. Tax filing extension deadline 2012 45%, you must withhold a 0. Tax filing extension deadline 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Tax filing extension deadline 2012 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. Tax filing extension deadline 2012 Additional Medicare Tax is only imposed on the employee. Tax filing extension deadline 2012 There is no employer share of Additional Medicare Tax. Tax filing extension deadline 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Tax filing extension deadline 2012 For more information on Additional Medicare Tax, visit IRS. Tax filing extension deadline 2012 gov and enter “Additional Medicare Tax” in the search box. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 On February 13, 2014, Mary Brown hired Jane R. Tax filing extension deadline 2012 Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Tax filing extension deadline 2012 Jane worked for the remainder of the year (a total of 46 weeks). Tax filing extension deadline 2012 Mary did not give Jane a Form W-4 to request federal or state tax withholding. Tax filing extension deadline 2012 The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Tax filing extension deadline 2012 See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Tax filing extension deadline 2012 Total cash wages paid to Jane $2,300. Tax filing extension deadline 2012 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Tax filing extension deadline 2012 60 ($2,300 x 6. Tax filing extension deadline 2012 2% (. Tax filing extension deadline 2012 062))         Medicare tax $33. Tax filing extension deadline 2012 35       ($2,300 x 1. Tax filing extension deadline 2012 45% (. Tax filing extension deadline 2012 0145)) Mary's share of:     Social security tax $142. Tax filing extension deadline 2012 60  ($2,300 x 6. Tax filing extension deadline 2012 2% (. Tax filing extension deadline 2012 062))           Medicare tax $33. Tax filing extension deadline 2012 35  ($2,300 x 1. Tax filing extension deadline 2012 45% (. Tax filing extension deadline 2012 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Tax filing extension deadline 2012 00   Box 4: Social security tax withheld 142. Tax filing extension deadline 2012 60   Box 6: Medicare tax withheld 33. Tax filing extension deadline 2012 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Tax filing extension deadline 2012 Not withholding the employee's share. Tax filing extension deadline 2012   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Tax filing extension deadline 2012 The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Tax filing extension deadline 2012 However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Tax filing extension deadline 2012 Example. Tax filing extension deadline 2012 In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Tax filing extension deadline 2012 You expect to pay your employee $1,900 or more for the year. Tax filing extension deadline 2012 You decide to pay your employee's share of social security and Medicare taxes from your own funds. Tax filing extension deadline 2012 You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Tax filing extension deadline 2012 For social security and Medicare tax purposes, your employee's wages each payday are $100. Tax filing extension deadline 2012 For each wage payment, you will pay $15. Tax filing extension deadline 2012 30 when you pay the taxes. Tax filing extension deadline 2012 This is $7. Tax filing extension deadline 2012 65 ($6. Tax filing extension deadline 2012 20 for social security tax + $1. Tax filing extension deadline 2012 45 for Medicare tax) to cover your employee's share plus $7. Tax filing extension deadline 2012 65 ($6. Tax filing extension deadline 2012 20 for social security tax + $1. Tax filing extension deadline 2012 45 for Medicare tax) for your share. Tax filing extension deadline 2012 For income tax purposes, your employee's wages each payday are $107. Tax filing extension deadline 2012 65 ($100 + the $7. Tax filing extension deadline 2012 65 you will pay to cover your employee's share of social security and Medicare taxes). Tax filing extension deadline 2012 Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Tax filing extension deadline 2012 Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Tax filing extension deadline 2012 Or, you may owe only the FUTA tax or only the state unemployment tax. Tax filing extension deadline 2012 To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Tax filing extension deadline 2012 For a list of state unemployment tax agencies, visit the U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Department of Labor's website at www. Tax filing extension deadline 2012 workforcesecurity. Tax filing extension deadline 2012 doleta. Tax filing extension deadline 2012 gov/unemploy/agencies. Tax filing extension deadline 2012 asp. Tax filing extension deadline 2012 You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Tax filing extension deadline 2012 The FUTA tax is 6. Tax filing extension deadline 2012 0% of your employee's FUTA wages. Tax filing extension deadline 2012 However, you may be able to take a credit of up to 5. Tax filing extension deadline 2012 4% against the FUTA tax, resulting in a net tax rate of 0. Tax filing extension deadline 2012 6%. Tax filing extension deadline 2012 Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Tax filing extension deadline 2012 The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Tax filing extension deadline 2012 (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Tax filing extension deadline 2012 ) Note. Tax filing extension deadline 2012   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Tax filing extension deadline 2012 The term “legal holiday” means any legal holiday in the District of Columbia. Tax filing extension deadline 2012 Pay the tax as discussed under How Do You Make Tax Payments, later. Tax filing extension deadline 2012 Also, see What Forms Must You File, later. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012   The 5. Tax filing extension deadline 2012 4% credit is reduced for wages paid in a credit reduction state. Tax filing extension deadline 2012 See the Instructions for Schedule H (Form 1040). Tax filing extension deadline 2012 Do not withhold the FUTA tax from your employee's wages. Tax filing extension deadline 2012 You must pay it from your own funds. Tax filing extension deadline 2012 FUTA wages. Tax filing extension deadline 2012   Figure the FUTA tax on the FUTA wages you pay. Tax filing extension deadline 2012 If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Tax filing extension deadline 2012 (A calendar quarter is January through March, April through June, July through September, or October through December. Tax filing extension deadline 2012 ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Tax filing extension deadline 2012 For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Tax filing extension deadline 2012 Wages not counted. Tax filing extension deadline 2012   Do not count wages you pay to any of the following individuals as FUTA wages. Tax filing extension deadline 2012 Your spouse. Tax filing extension deadline 2012 Your child who is under the age of 21. Tax filing extension deadline 2012 Your parent. Tax filing extension deadline 2012 Credit for 2013. Tax filing extension deadline 2012   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Tax filing extension deadline 2012 Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Tax filing extension deadline 2012 Worksheet A. Tax filing extension deadline 2012 Worksheet for Credit for Late Contributions 1. Tax filing extension deadline 2012 Enter the amount from Schedule H, line 22   2. Tax filing extension deadline 2012 Enter the amount from Schedule H, line 19   3. Tax filing extension deadline 2012 Subtract line 2 from line 1. Tax filing extension deadline 2012 If zero or less, enter -0-   4. Tax filing extension deadline 2012 Enter total contributions paid to the state(s) after the Form 1040 due date   5. Tax filing extension deadline 2012 Enter the smaller of line 3 or line 4   6. Tax filing extension deadline 2012 Multiply line 5 by . Tax filing extension deadline 2012 90 (90%)   7. Tax filing extension deadline 2012 Add lines 2 and 6   8. Tax filing extension deadline 2012 Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Tax filing extension deadline 2012 You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Tax filing extension deadline 2012 The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Tax filing extension deadline 2012 If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Tax filing extension deadline 2012 If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Tax filing extension deadline 2012 Pay the tax as discussed under How Do You Make Tax Payments, later. Tax filing extension deadline 2012 Also, see What Forms Must You File, later. Tax filing extension deadline 2012 Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Tax filing extension deadline 2012 Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Tax filing extension deadline 2012 Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Tax filing extension deadline 2012 Publication 15 (Circular E) contains detailed instructions. Tax filing extension deadline 2012 Wages. Tax filing extension deadline 2012   Figure federal income tax withholding on both cash and noncash wages you pay. Tax filing extension deadline 2012 Measure wages you pay in any form other than cash by the fair market value of the noncash item. Tax filing extension deadline 2012   Do not count as wages any of the following items. Tax filing extension deadline 2012 Meals provided to your employee at your home for your convenience. Tax filing extension deadline 2012 Lodging provided to your employee at your home for your convenience and as a condition of employment. Tax filing extension deadline 2012 Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Tax filing extension deadline 2012 A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Tax filing extension deadline 2012 See Publication 15-B for special requirements for this exclusion. Tax filing extension deadline 2012 Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Tax filing extension deadline 2012   See Publication 15 (Circular E) for more information on cash and noncash wages. Tax filing extension deadline 2012 Paying tax without withholding. Tax filing extension deadline 2012   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Tax filing extension deadline 2012 It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Tax filing extension deadline 2012 What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Tax filing extension deadline 2012 This credit reduces their tax or allows them to receive a payment from the IRS. Tax filing extension deadline 2012 You also may have to give your employee a notice about the EIC. Tax filing extension deadline 2012 Notice about the EIC. Tax filing extension deadline 2012   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Tax filing extension deadline 2012 If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Tax filing extension deadline 2012   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Tax filing extension deadline 2012 A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Tax filing extension deadline 2012 Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Tax filing extension deadline 2012 Your own written statement with the same wording as in Notice 797. Tax filing extension deadline 2012 If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Tax filing extension deadline 2012 If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Tax filing extension deadline 2012 If Form W-2 is not required, you must notify the employee by February 7, 2015. Tax filing extension deadline 2012   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Tax filing extension deadline 2012 Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Tax filing extension deadline 2012 How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Tax filing extension deadline 2012 Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Tax filing extension deadline 2012 Add these household employment taxes to your income tax. Tax filing extension deadline 2012 Pay the amount due by April 15, 2015. Tax filing extension deadline 2012 For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Tax filing extension deadline 2012 You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Tax filing extension deadline 2012 You can pay the additional tax in any of the following ways. Tax filing extension deadline 2012 Ask your employer to withhold more federal income tax from your wages in 2014. Tax filing extension deadline 2012 Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Tax filing extension deadline 2012 Make estimated tax payments for 2014 to the IRS. Tax filing extension deadline 2012 Increase your payments if you already make estimated tax payments. Tax filing extension deadline 2012 You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Tax filing extension deadline 2012 (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Tax filing extension deadline 2012 ) However, you will not be subject to the penalty if both of the following situations apply to you. Tax filing extension deadline 2012 You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Tax filing extension deadline 2012 Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Tax filing extension deadline 2012 Asking for more federal income tax withholding. Tax filing extension deadline 2012   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Tax filing extension deadline 2012 Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Tax filing extension deadline 2012   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Tax filing extension deadline 2012 Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Tax filing extension deadline 2012   See Publication 505 to make sure you will have the right amount withheld. Tax filing extension deadline 2012 It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Tax filing extension deadline 2012 Paying estimated tax. Tax filing extension deadline 2012   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Tax filing extension deadline 2012 You can use its payment vouchers to make your payments by check or money order. Tax filing extension deadline 2012 You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Tax filing extension deadline 2012 For details, see the form instructions and visit IRS. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012    You can pay all the employment taxes at once or you can pay them in installments. Tax filing extension deadline 2012 If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Tax filing extension deadline 2012 Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Tax filing extension deadline 2012 Payment option for business employers. Tax filing extension deadline 2012   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Tax filing extension deadline 2012 You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Tax filing extension deadline 2012 For information on depositing employment taxes, see Publication 15 (Circular E). Tax filing extension deadline 2012   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Tax filing extension deadline 2012 See Business employment tax returns, later. Tax filing extension deadline 2012    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Tax filing extension deadline 2012 You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Tax filing extension deadline 2012 More information. Tax filing extension deadline 2012   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Tax filing extension deadline 2012 What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Tax filing extension deadline 2012 Social security and Medicare wages. Tax filing extension deadline 2012 FUTA wages. Tax filing extension deadline 2012 Wages from which you withhold federal income tax. Tax filing extension deadline 2012 For information on ordering employment tax forms, see How To Get Tax Help, later. Tax filing extension deadline 2012 Employer identification number (EIN). Tax filing extension deadline 2012   You must include your employer identification number (EIN) on the forms you file for your household employee. Tax filing extension deadline 2012 An EIN is a nine-digit number issued by the IRS. Tax filing extension deadline 2012 It is not the same as a social security number. Tax filing extension deadline 2012    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Tax filing extension deadline 2012 If you already have an EIN, use that number. Tax filing extension deadline 2012   If you do not have an EIN, you may apply for one online. Tax filing extension deadline 2012 Go to IRS. Tax filing extension deadline 2012 gov and click on the Apply for an EIN Online link under Tools. Tax filing extension deadline 2012 You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Tax filing extension deadline 2012 Form W-2. Tax filing extension deadline 2012   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Tax filing extension deadline 2012 Social security and Medicare wages of $1,900 or more. Tax filing extension deadline 2012 Wages from which you withhold federal income tax. Tax filing extension deadline 2012 You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Tax filing extension deadline 2012 You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Tax filing extension deadline 2012 Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Tax filing extension deadline 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Tax filing extension deadline 2012 socialsecurity. Tax filing extension deadline 2012 gov/employer for guidelines on filing electronically. Tax filing extension deadline 2012 Employee who leaves during the year. Tax filing extension deadline 2012   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Tax filing extension deadline 2012 You do not need to wait until 2015. Tax filing extension deadline 2012 If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Tax filing extension deadline 2012 Schedule H. Tax filing extension deadline 2012   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Tax filing extension deadline 2012 Social security and Medicare wages of $1,900 or more. Tax filing extension deadline 2012 FUTA wages. Tax filing extension deadline 2012 Wages from which you withhold federal income tax. Tax filing extension deadline 2012 File Schedule H with your 2014 federal income tax return by April 15, 2015. Tax filing extension deadline 2012 If you get an extension to file your return, the extension also will apply to your Schedule H. Tax filing extension deadline 2012 Filing options when no return is required. Tax filing extension deadline 2012   If you are not required to file a 2014 tax return, you have the following two options. Tax filing extension deadline 2012 You can file Schedule H by itself. Tax filing extension deadline 2012 See the Schedule H instructions for details. Tax filing extension deadline 2012 If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Tax filing extension deadline 2012 See Business employment tax returns, next. Tax filing extension deadline 2012   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Tax filing extension deadline 2012 Business employment tax returns. Tax filing extension deadline 2012   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Tax filing extension deadline 2012 (See Payment option for business employers, earlier. Tax filing extension deadline 2012 ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Tax filing extension deadline 2012 Include the FUTA tax for the employee on your Form 940. Tax filing extension deadline 2012   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Tax filing extension deadline 2012   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Tax filing extension deadline 2012 For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Tax filing extension deadline 2012 Both of these publications also provide information about filing Form 940. Tax filing extension deadline 2012 What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Tax filing extension deadline 2012 You must also keep records to support the information you enter on the forms you file. Tax filing extension deadline 2012 If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Tax filing extension deadline 2012 Wage and tax records. Tax filing extension deadline 2012   On each payday, you should record the date and amounts of all the following items. Tax filing extension deadline 2012 Your employee's cash and noncash wages. Tax filing extension deadline 2012 Any employee social security tax you withhold or agree to pay for your employee. Tax filing extension deadline 2012 Any employee Medicare tax you withhold or agree to pay for your employee. Tax filing extension deadline 2012 Any federal income tax you withhold. Tax filing extension deadline 2012 Any state employment taxes you withhold. Tax filing extension deadline 2012 Employee's social security number. Tax filing extension deadline 2012   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Tax filing extension deadline 2012 Social security and Medicare wages of $1,900 or more. Tax filing extension deadline 2012 Wages from which you withhold federal income tax. Tax filing extension deadline 2012 You must ask for your employee's social security number no later than the first day on which you pay the wages. Tax filing extension deadline 2012 You may wish to ask for it when you hire your employee. Tax filing extension deadline 2012 You should ask your employee to show you his or her social security card. Tax filing extension deadline 2012 The employee may show the card if it is available. Tax filing extension deadline 2012 You may, but are not required to, photocopy the card if the employee provides it. Tax filing extension deadline 2012   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Tax filing extension deadline 2012 An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Tax filing extension deadline 2012    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Tax filing extension deadline 2012    You also can download Form SS-5 from the Social Security Administration website at  www. Tax filing extension deadline 2012 socialsecurity. Tax filing extension deadline 2012 gov/online/ss-5. Tax filing extension deadline 2012 pdf. Tax filing extension deadline 2012 How long to keep records. Tax filing extension deadline 2012   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Tax filing extension deadline 2012 Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Tax filing extension deadline 2012 To qualify, you must pay these expenses so you can work or look for work. Tax filing extension deadline 2012 If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Tax filing extension deadline 2012 For information about the credit, see Publication 503, Child and Dependent Care Expenses. Tax filing extension deadline 2012 How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Tax filing extension deadline 2012 Schedule H attached to another form. Tax filing extension deadline 2012    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Individual Income Tax Return, and attach a corrected Schedule H. Tax filing extension deadline 2012 If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Tax filing extension deadline 2012 If you discover an error on a Schedule H that you previously filed with Form 1041, U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Tax filing extension deadline 2012 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax filing extension deadline 2012 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Tax filing extension deadline 2012 In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Tax filing extension deadline 2012 Schedule H filed by itself. Tax filing extension deadline 2012   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Tax filing extension deadline 2012 You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Tax filing extension deadline 2012 Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Tax filing extension deadline 2012 In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Tax filing extension deadline 2012 If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Tax filing extension deadline 2012 (See Overpayment of tax, later. Tax filing extension deadline 2012 ) When to file. Tax filing extension deadline 2012   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Tax filing extension deadline 2012 If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Tax filing extension deadline 2012 If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Tax filing extension deadline 2012 Underpayment of tax. Tax filing extension deadline 2012   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Tax filing extension deadline 2012 Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Tax filing extension deadline 2012 However, underreported FUTA taxes will be subject to interest. Tax filing extension deadline 2012 Overpayment of tax. Tax filing extension deadline 2012    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Tax filing extension deadline 2012 However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Tax filing extension deadline 2012 Adjust the overpayment. Tax filing extension deadline 2012   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Tax filing extension deadline 2012 If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Tax filing extension deadline 2012 If you adjust your return, you will not receive interest on your overpayment. Tax filing extension deadline 2012 If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Tax filing extension deadline 2012 You may not adjust your return to correct overpayments of FUTA tax. Tax filing extension deadline 2012 Claim for refund process. Tax filing extension deadline 2012   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Tax filing extension deadline 2012 If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Tax filing extension deadline 2012 You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Tax filing extension deadline 2012 Required repayment or consent. Tax filing extension deadline 2012   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Tax filing extension deadline 2012 You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Tax filing extension deadline 2012 You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Tax filing extension deadline 2012 Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Tax filing extension deadline 2012 Filing required Forms W-2 or Forms W-2c. Tax filing extension deadline 2012   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Tax filing extension deadline 2012 Additional Medicare Tax. Tax filing extension deadline 2012   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Tax filing extension deadline 2012 An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Tax filing extension deadline 2012 For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Tax filing extension deadline 2012   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Tax filing extension deadline 2012 Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Tax filing extension deadline 2012 Additional information. Tax filing extension deadline 2012   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Tax filing extension deadline 2012 Also, visit IRS. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012 How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Tax filing extension deadline 2012 Free help with your tax return. Tax filing extension deadline 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Tax filing extension deadline 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Tax filing extension deadline 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax filing extension deadline 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax filing extension deadline 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Tax filing extension deadline 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Tax filing extension deadline 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Tax filing extension deadline 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax filing extension deadline 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax filing extension deadline 2012 aarp. Tax filing extension deadline 2012 org/money/taxaide or call 1-888-227-7669. Tax filing extension deadline 2012 For more information on these programs, go to IRS. Tax filing extension deadline 2012 gov and enter “VITA” in the search box. Tax filing extension deadline 2012 Internet. Tax filing extension deadline 2012    IRS. Tax filing extension deadline 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Tax filing extension deadline 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax filing extension deadline 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax filing extension deadline 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Tax filing extension deadline 2012 gov or download the IRS2Go app and select the Refund Status option. Tax filing extension deadline 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax filing extension deadline 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Tax filing extension deadline 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax filing extension deadline 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax filing extension deadline 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Tax filing extension deadline 2012 No need to wait on the phone or stand in line. Tax filing extension deadline 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Tax filing extension deadline 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Tax filing extension deadline 2012 New subject areas are added on a regular basis. Tax filing extension deadline 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Tax filing extension deadline 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Tax filing extension deadline 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Tax filing extension deadline 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Tax filing extension deadline 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Tax filing extension deadline 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Tax filing extension deadline 2012 You can also ask the IRS to mail a return or an account transcript to you. Tax filing extension deadline 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Tax filing extension deadline 2012 gov or by calling 1-800-908-9946. Tax filing extension deadline 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Tax filing extension deadline 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Tax filing extension deadline 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Tax filing extension deadline 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Tax filing extension deadline 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Tax filing extension deadline 2012 gov and enter Where's My Amended Return? in the search box. Tax filing extension deadline 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax filing extension deadline 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax filing extension deadline 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012 Select the Payment tab on the front page of IRS. Tax filing extension deadline 2012 gov for more information. Tax filing extension deadline 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Tax filing extension deadline 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax filing extension deadline 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax filing extension deadline 2012 gov. Tax filing extension deadline 2012 Request an Electronic Filing PIN by going to IRS. Tax filing extension deadline 2012 gov and entering Electronic Filing PIN in the search box. Tax filing extension deadline 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Tax filing extension deadline 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Tax filing extension deadline 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Tax filing extension deadline 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax filing extension deadline 2012 Before you visit, check the Office Locator on IRS. Tax filing extension deadline 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Tax filing extension deadline 2012 If you have a special need, such as a disability, you can request an appointment. Tax filing extension deadline 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax filing extension deadline 2012 Apply for an Employer Identification Number (EIN). Tax filing extension deadline 2012 Go to IRS. Tax filing extension deadline 2012 gov and enter Apply for an EIN in the search box. Tax filing extension deadline 2012 Read the Internal Revenue Code, regulations, or other official guidance. Tax filing extension deadline 2012 Read Internal Revenue Bulletins. Tax filing extension deadline 2012 Sign up to receive local and national tax news and more by email. Tax filing extension deadline 2012 Just click on “subscriptions” above the search box on IRS. Tax filing extension deadline 2012 gov and choose from a variety of options. Tax filing extension deadline 2012 Phone. Tax filing extension deadline 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax filing extension deadline 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Tax filing extension deadline 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Tax filing extension deadline 2012 gov, or download the IRS2Go app. Tax filing extension deadline 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax filing extension deadline 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Tax filing extension deadline 2012 Most VITA and TCE sites offer free electronic filing. Tax filing extension deadline 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax filing extension deadline 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax filing extension deadline 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Tax filing extension deadline 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax filing extension deadline 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Tax filing extension deadline 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax filing extension deadline 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Tax filing extension deadline 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Tax filing extension deadline 2012 Note, the above information is for our automated hotline. Tax filing extension deadline 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Tax filing extension deadline 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax filing extension deadline 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Tax filing extension deadline 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Tax filing extension deadline 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Tax filing extension deadline 2012 You should receive your order within 10 business days. Tax filing extension deadline 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Tax filing extension deadline 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Tax filing extension deadline 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax filing extension deadline 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax filing extension deadline 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Tax filing extension deadline 2012 Walk-in. Tax filing extension deadline 2012   You can find a selection of forms, publications and services — in-person. Tax filing extension deadline 2012 Products. Tax filing extension deadline 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax filing extension deadline 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax filing extension deadline 2012 Services. Tax filing extension deadline 2012 You can walk in to your local TAC for face-to-face tax help. Tax filing extension deadline 2012 An employee can answer questions about your tax account or help you set up a payment plan. Tax filing extension deadline 2012 Before visiting, use the Office Locator tool on IRS. Tax filing extension deadline 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Tax filing extension deadline 2012 Mail. Tax filing extension deadline 2012   You can send your order for forms, instructions, and publications to the address below. Tax filing extension deadline 2012 You should receive a response within 10 business days after your request is received. Tax filing extension deadline 2012 Internal Revenue Service 1201 N. Tax filing extension deadline 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Tax filing extension deadline 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax filing extension deadline 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax filing extension deadline 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Tax filing extension deadline 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax filing extension deadline 2012 You face (or your business is facing) an immediate threat of adverse action. Tax filing extension deadline 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax filing extension deadline 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax filing extension deadline 2012 Here's why we can help: TAS is an independent organization within the IRS. Tax filing extension deadline 2012 Our advocates know how to work with the IRS. Tax filing extension deadline 2012 Our services are free and tailored to meet your needs. Tax filing extension deadline 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax filing extension deadline 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Tax filing extension deadline 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax filing extension deadline 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Tax filing extension deadline 2012 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Tax filing extension deadline 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax filing extension deadline 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax filing extension deadline 2012 Sample W-2 Form This image is too large to be displayed in the current screen. Tax filing extension deadline 2012 Please click the link to view the image. Tax filing extension deadline 2012 Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications