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Turbotax Deluxe Federal E File State 2012 For Pc Download

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Turbotax Deluxe Federal E File State 2012 For Pc Download

Turbotax deluxe federal e file state 2012 for pc download Publication 4492-B - Main Content Table of Contents DefinitionsMidwestern Disaster Areas Applicable Disaster Date Charitable Giving IncentivesTemporary Suspension of Limits on Charitable Contributions Standard Mileage Rate for Charitable Use of Vehicles Mileage Reimbursements to Charitable Volunteers Casualty and Theft LossesTime limit for making election. Turbotax deluxe federal e file state 2012 for pc download Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Disaster Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for IndividualsEarned Income Credit and Child Tax Credit Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding Education Credits Recapture of Federal Mortgage Subsidy Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding Tax Relief for Temporary Relocation Additional Tax Relief for BusinessesEmployee Retention Credit Employer Housing Credit and Exclusion Demolition and Clean-up Costs Increase in Rehabilitation Tax Credit Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Turbotax deluxe federal e file state 2012 for pc download Definitions The following definitions are used throughout this publication. Turbotax deluxe federal e file state 2012 for pc download Midwestern Disaster Areas A Midwestern disaster area is an area for which a major disaster was declared by the President during the period beginning on May 20, 2008, and ending on July 31, 2008, in the state of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, or Wisconsin, as a result of severe storms, tornadoes, or flooding that occurred on the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download See Tables 1 and 2 for a list of the counties included in the Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download Applicable Disaster Date The term “applicable disaster date” as used in this publication, refers to the date on which the severe storms, tornadoes, or flooding occurred in the Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download You will need to know this date when using this publication for the various tax provisions. Turbotax deluxe federal e file state 2012 for pc download Table 1 The counties listed in Table 1 below are eligible for all tax provisions shown in this publication. Turbotax deluxe federal e file state 2012 for pc download Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 05/02/2008through05/12/2008 Arkansas Arkansas, Benton, Cleburne, Conway, Crittenden, Grant, Lonoke, Mississippi, Phillips, Pulaski, Saline, and Van Buren. Turbotax deluxe federal e file state 2012 for pc download 06/01/2008through07/22/2008 Illinois Adams, Calhoun, Clark, Coles, Crawford, Cumberland, Douglas, Edgar, Hancock, Henderson, Jasper, Jersey, Lake, Lawrence, Mercer, Rock Island, Whiteside, and Winnebago. Turbotax deluxe federal e file state 2012 for pc download 05/30/2008through06/27/2008 Indiana Adams, Bartholomew, Brown, Clay, Daviess, Dearborn, Decatur, Gibson, Grant, Greene, Hamilton, Hancock, Hendricks, Henry, Huntington, Jackson, Jefferson, Jennings, Johnson, Knox, Lawrence, Madison, Marion, Monroe, Morgan, Owen, Parke, Pike, Posey, Putnam, Randolph, Ripley, Rush, Shelby, Sullivan, Tippecanoe, Vermillion, Vigo, Washington, and Wayne. Turbotax deluxe federal e file state 2012 for pc download 05/25/2008through08/13/2008 Iowa Adair, Adams, Allamakee, Appanoose, Audubon, Benton, Black Hawk, Boone, Bremer, Buchanan, Butler, Cass, Cedar, Cerro Gordo, Chickasaw, Clarke, Clayton, Clinton, Crawford, Dallas, Davis, Decatur, Delaware, Des Moines, Dubuque, Fayette, Floyd, Franklin, Fremont, Greene, Grundy, Guthrie, Hamilton, Hancock, Hardin, Harrison, Henry, Howard, Humboldt, Iowa, Jackson, Jasper, Johnson, Jones, Keokuk, Kossuth, Lee, Linn, Louisa, Lucas, Madison, Mahaska, Marion, Marshall, Mills, Mitchell, Monona, Monroe, Montgomery, Muscatine, Page, Polk, Pottawattamie, Poweshiek, Ringgold, Scott, Story, Tama, Union, Van Buren, Wapello, Warren, Washington, Webster, Winnebago, Winneshiek, Worth, and Wright. Turbotax deluxe federal e file state 2012 for pc download 05/10/2008through05/11/2008 Missouri Barry, Jasper, and Newton. Turbotax deluxe federal e file state 2012 for pc download 06/01/2008through08/13/2008 Missouri Adair, Andrew, Callaway, Cass, Chariton, Clark, Gentry, Greene, Harrison, Holt, Johnson, Lewis, Lincoln, Linn, Livingston, Macon, Marion, Monroe, Nodaway, Pike, Putnam, Ralls, St. Turbotax deluxe federal e file state 2012 for pc download Charles, Stone, Taney, Vernon, and Webster. Turbotax deluxe federal e file state 2012 for pc download 05/22/2008through06/24/2008 Nebraska Buffalo, Butler, Colfax, Custer, Dawson, Douglas, Gage, Hamilton, Holt, Jefferson, Kearney, Lancaster, Platte, Richardson, Sarpy, and Saunders. Turbotax deluxe federal e file state 2012 for pc download 06/05/2008through07/25/2008 Wisconsin Adams, Calumet, Crawford, Columbia, Dane, Dodge, Fond du Lac, Grant, Green, Green Lake, Iowa, Jefferson, Juneau, Kenosha, La Crosse, Manitowoc, Marquette, Milwaukee, Monroe, Ozaukee, Racine, Richland, Rock, Sauk, Sheboygan, Vernon, Walworth, Washington, Waukesha, and Winnebago. Turbotax deluxe federal e file state 2012 for pc download *For more details, go to www. Turbotax deluxe federal e file state 2012 for pc download fema. Turbotax deluxe federal e file state 2012 for pc download gov Table 2 The counties listed in Table 2 below are eligible for all of the special tax provisions shown in this publication except the following. Turbotax deluxe federal e file state 2012 for pc download Charitable Giving Incentives. Turbotax deluxe federal e file state 2012 for pc download Net Operating Losses. Turbotax deluxe federal e file state 2012 for pc download Education Credits. Turbotax deluxe federal e file state 2012 for pc download Recapture of Federal Mortgage Subsidy. Turbotax deluxe federal e file state 2012 for pc download Tax Relief for Temporary Relocation. Turbotax deluxe federal e file state 2012 for pc download Employee Retention Credit. Turbotax deluxe federal e file state 2012 for pc download Employer Housing Credit and Exclusion. Turbotax deluxe federal e file state 2012 for pc download Demolition and Clean-up Costs. Turbotax deluxe federal e file state 2012 for pc download Increase in Rehabilitation Credit. Turbotax deluxe federal e file state 2012 for pc download Applicable Disaster Dates* State Affected Counties—Midwestern Disaster Areas 06/01/2008through07/22/2008 Illinois Greene, Madison, Monroe, Pike, Randolph, St. Turbotax deluxe federal e file state 2012 for pc download Clair, and Scott. Turbotax deluxe federal e file state 2012 for pc download 05/30/2008through06/27/2008 Indiana Benton, Boone, Fountain, Franklin, Jay, Montgomery, Ohio, Switzerland, Union, and Wabash. Turbotax deluxe federal e file state 2012 for pc download 05/25/2008through08/13/2008 Iowa Carroll, Cherokee, Lyon, Palo Alto, Pocahontas, Taylor, and Wayne. Turbotax deluxe federal e file state 2012 for pc download 05/22/2008through06/16/2008 Kansas Barber, Barton, Bourbon, Brown, Butler, Chautauqua, Cherokee, Clark, Clay, Comanche, Cowley, Crawford, Decatur, Dickinson, Edwards, Elk, Ellis, Ellsworth, Franklin, Gove, Graham, Harper, Haskell, Hodgeman, Jackson, Jewell, Kingman, Kiowa, Lane, Linn, Logan, Mitchell, Montgomery, Ness, Norton, Osborne, Pawnee, Phillips, Pratt, Reno, Republic, Riley, Rooks, Rush, Saline, Seward, Sheridan, Smith, Stafford, Sumner, Thomas, Trego, Wallace, and Wilson. Turbotax deluxe federal e file state 2012 for pc download 06/06/2008through06/13/2008 Michigan Allegan, Barry, Eaton, Ingham, Lake, Manistee, Mason, Missaukee, Osceola, Ottawa, Saginaw, and Wexford. Turbotax deluxe federal e file state 2012 for pc download 06/06/2008through06/12/2008 Minnesota Cook, Fillmore, Freeborn, Houston, Mower, and Nobles. Turbotax deluxe federal e file state 2012 for pc download 06/01/2008through08/13/2008 Missouri Atchison, Audrain, Bates, Buchanan, Cape Girardeau, Carroll, Christian, Daviess, Grundy, Howard, Jefferson, Knox, Mercer, Miller, Mississippi, Morgan, New Madrid, Pemiscot, Perry, Pettis, Platte, Polk, Randolph, Ray, Saline, Schuyler, Scotland, Shelby, St. Turbotax deluxe federal e file state 2012 for pc download Genevieve, St. Turbotax deluxe federal e file state 2012 for pc download Louis, the Independent City of St. Turbotax deluxe federal e file state 2012 for pc download Louis, Scott, Sullivan, and Worth. Turbotax deluxe federal e file state 2012 for pc download 04/23/2008through04/26/2008 Nebraska Gage, Johnson, Morrill, Nemaha, and Pawnee. Turbotax deluxe federal e file state 2012 for pc download 05/22/2008through06/24/2008 Nebraska Adams, Blaine, Boone, Boyd, Brown, Burt, Cass, Chase, Cherry, Cuming, Dundy, Fillmore, Frontier, Furnas, Garfield, Gosper, Greeley, Hall, Hayes, Howard, Johnson, Keya Paha, Lincoln, Logan, Loup, Merrick, McPherson, Morrill, Nance, Nemaha, Otoe, Phelps, Polk, Red Willow, Rock, Saline, Seward, Sherman, Stanton, Thayer, Thomas, Thurston, Valley, Webster, Wheeler, and York. Turbotax deluxe federal e file state 2012 for pc download 06/27/2008 Nebraska Dodge, Douglas, Sarpy, and Saunders. Turbotax deluxe federal e file state 2012 for pc download 06/05/2008through07/25/2008 Wisconsin Lafayette. Turbotax deluxe federal e file state 2012 for pc download * For more details, go to www. Turbotax deluxe federal e file state 2012 for pc download fema. Turbotax deluxe federal e file state 2012 for pc download gov Charitable Giving Incentives Temporary Suspension of Limits on Charitable Contributions This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download Individuals. Turbotax deluxe federal e file state 2012 for pc download   Qualified contributions are not subject to the overall limit on itemized deductions or the 50% of adjusted gross income (AGI) limit. Turbotax deluxe federal e file state 2012 for pc download A qualified contribution is a charitable contribution paid in cash or by check to a 50% limit organization if you make an election to have the 50% limit not apply to these contributions. Turbotax deluxe federal e file state 2012 for pc download   A qualified contribution must also meet all of the following requirements. Turbotax deluxe federal e file state 2012 for pc download Be paid after May 1, 2008, and before January 1, 2009. Turbotax deluxe federal e file state 2012 for pc download The contribution must be for relief efforts in one or more Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download   Your deduction for qualified contributions is limited to your AGI minus your deduction for all other charitable contributions. Turbotax deluxe federal e file state 2012 for pc download You can carry over any contributions you are not able to deduct for 2008 because of this limit. Turbotax deluxe federal e file state 2012 for pc download In 2009, the carryover of your unused qualified contributions is subject to the 50% of AGI limit. Turbotax deluxe federal e file state 2012 for pc download Exception. Turbotax deluxe federal e file state 2012 for pc download   Qualified contributions do not include contributions to certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund. Turbotax deluxe federal e file state 2012 for pc download Corporations. Turbotax deluxe federal e file state 2012 for pc download   A corporation can elect to deduct qualified cash contributions without regard to the 10% of taxable income limit if the contributions were paid after May 1, 2008, and before January 1, 2009, to a qualified charitable organization (other than certain private foundations described in section 509(a)(3) or contributions for the establishment of a new, or maintenance of an existing, donor advised fund), for relief efforts in one or more Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download Documentation must be provided by the donee organization that the contribution was used (or will be used) for relief efforts in one or more Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download The corporation's deduction for these qualified contributions is limited to 100% of taxable income (as modified for the 10% limit) minus the corporation's deduction for all other charitable contributions. Turbotax deluxe federal e file state 2012 for pc download Any qualified contributions over this limit can be carried over to the next 5 years, subject to the 10% of taxable income limit. Turbotax deluxe federal e file state 2012 for pc download Partners and shareholders. Turbotax deluxe federal e file state 2012 for pc download   Each partner in a partnership and each shareholder in an S corporation must make a separate election to have the appropriate limit not apply. Turbotax deluxe federal e file state 2012 for pc download More information. Turbotax deluxe federal e file state 2012 for pc download   For more information, see Publication 526 or Publication 542, Corporations. Turbotax deluxe federal e file state 2012 for pc download Publication 526 includes a worksheet you can use to figure your deduction if any limits apply to your charitable contributions. Turbotax deluxe federal e file state 2012 for pc download Standard Mileage Rate for Charitable Use of Vehicles This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download The following are special standard mileage rates in effect for 2008 for the cost of operating your vehicle for providing charitable services related only to the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download 36 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Turbotax deluxe federal e file state 2012 for pc download 41 cents per mile for the period July 1 through December 31, 2008. Turbotax deluxe federal e file state 2012 for pc download Mileage Reimbursements to Charitable Volunteers This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download You can exclude from income amounts you receive as mileage reimbursements for the use of a private passenger vehicle for the benefit of a qualified charitable organization in providing relief related to the severe storms, tornadoes, or flooding during the period beginning on the applicable disaster date, and ending on December 31, 2008. Turbotax deluxe federal e file state 2012 for pc download You cannot claim a deduction or credit for amounts you exclude. Turbotax deluxe federal e file state 2012 for pc download You must keep records of miles driven, time, place (or use), and purpose of the mileage. Turbotax deluxe federal e file state 2012 for pc download The amount you can exclude cannot exceed the standard business mileage rate (shown below) for expenses incurred during the following periods. Turbotax deluxe federal e file state 2012 for pc download 50. Turbotax deluxe federal e file state 2012 for pc download 5 cents per mile for the period beginning on the applicable disaster date through June 30, 2008. Turbotax deluxe federal e file state 2012 for pc download 58. Turbotax deluxe federal e file state 2012 for pc download 5 cents per mile for the period July 1 through December 31, 2008. Turbotax deluxe federal e file state 2012 for pc download Casualty and Theft Losses This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download The following paragraphs explain changes to casualty and theft losses that were caused by the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download For more information, see Publication 547. Turbotax deluxe federal e file state 2012 for pc download Limits on personal casualty or theft losses. Turbotax deluxe federal e file state 2012 for pc download   Losses of personal use property that arose in a Midwestern disaster area on or after the applicable disaster date are not subject to the $100 or 10% of AGI limits. Turbotax deluxe federal e file state 2012 for pc download Qualifying losses include losses from casualties and thefts that arose in a Midwestern disaster area that were attributable to the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download When completing Form 4684, do not include on line 17 any losses that arose in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download A loss arising in a Midwestern disaster area is not considered a loss attributable to a federally declared disaster for purposes of that line and cannot be added to your standard deduction. Turbotax deluxe federal e file state 2012 for pc download When to deduct the loss. Turbotax deluxe federal e file state 2012 for pc download   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Turbotax deluxe federal e file state 2012 for pc download However, you can elect to deduct losses caused by the severe storms, tornadoes, or flooding on your return for the prior year. Turbotax deluxe federal e file state 2012 for pc download Special instructions for individuals who elect to claim a Midwestern disaster area casualty or theft loss for 2007. Turbotax deluxe federal e file state 2012 for pc download   Individuals filing or amending their 2007 tax return for casualty or theft losses that were attributable to the severe storms, tornadoes, or flooding should: Enter “Midwestern Disaster Area” at the top of Form 1040 or Form 1040X, and Complete the 2008 version of Form 4684. Turbotax deluxe federal e file state 2012 for pc download Cross out “2008” and enter “2007” at the top of Form 4684. Turbotax deluxe federal e file state 2012 for pc download Time limit for making election. Turbotax deluxe federal e file state 2012 for pc download   You must make this election to claim your casualty or theft loss in 2007 by the later of the following dates. Turbotax deluxe federal e file state 2012 for pc download The due date (without extensions) for filing your 2008 income tax return. Turbotax deluxe federal e file state 2012 for pc download The due date (with extensions) for filing your 2007 income tax return. Turbotax deluxe federal e file state 2012 for pc download Example. Turbotax deluxe federal e file state 2012 for pc download If you are a calendar year individual taxpayer, you have until April 15, 2009, to amend your 2007 tax return to claim a casualty or theft loss that occurred during 2008. Turbotax deluxe federal e file state 2012 for pc download Replacement Period for Nonrecognition of Gain This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Turbotax deluxe federal e file state 2012 for pc download Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a federally declared disaster area). Turbotax deluxe federal e file state 2012 for pc download However, for property that was involuntarily converted on or after the applicable disaster date, as a result of the severe storms, tornadoes, or flooding, a 5-year replacement period applies if substantially all of the use of the replacement property is in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download For more information, see the Instructions for Form 4684. Turbotax deluxe federal e file state 2012 for pc download Net Operating Losses This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance loss. Turbotax deluxe federal e file state 2012 for pc download   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Turbotax deluxe federal e file state 2012 for pc download However, the portion of an NOL that is a qualified disaster recovery assistance loss can be carried back to the 5 tax years before the NOL year. Turbotax deluxe federal e file state 2012 for pc download In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Turbotax deluxe federal e file state 2012 for pc download   A qualified disaster recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified disaster recovery assistance casualty loss (as defined below), Moving expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the employment of an individual whose main home was in a Midwestern disaster area before the applicable disaster date, who was unable to remain in that home because of the severe storms, tornadoes, or flooding, and whose main job location (after the move) is in a Midwestern disaster area, Temporary housing expenses paid or incurred on or after the applicable disaster date, and before January 1, 2011, to house employees of the taxpayer whose main job location is in a Midwestern disaster area, Depreciation or amortization allowable for any qualified disaster recovery assistance property (even if you elected not to claim the special disaster recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred on or after the applicable disaster date, and before January 1, 2011, for any damage from the severe storms, tornadoes, or flooding to property located in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance casualty loss. Turbotax deluxe federal e file state 2012 for pc download   A qualified disaster recovery assistance casualty loss is any deductible section 1231 loss of property located in a Midwestern disaster area if the loss was caused by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the severe storms, tornadoes, or flooding of property located in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download Any such loss taken into account in figuring your qualified disaster recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Turbotax deluxe federal e file state 2012 for pc download More information. Turbotax deluxe federal e file state 2012 for pc download   For more information on NOLs, see Publication 536 or Publication 542, Corporations. Turbotax deluxe federal e file state 2012 for pc download IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for taxpayers who suffered economic losses as a result of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Definitions Qualified disaster recovery assistance distribution. Turbotax deluxe federal e file state 2012 for pc download   A qualified disaster recovery assistance distribution is any distribution you received from an eligible retirement plan if all of the following apply. Turbotax deluxe federal e file state 2012 for pc download The distribution was made on or after the applicable disaster date and before January 1, 2010. Turbotax deluxe federal e file state 2012 for pc download Your main home was located in a Midwestern disaster area on the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download You sustained an economic loss because of the severe storms, tornadoes, or flooding and your main home was in a Midwestern disaster area on the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Turbotax deluxe federal e file state 2012 for pc download   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified disaster recovery assistance distribution, regardless of whether the distribution was made on account of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Turbotax deluxe federal e file state 2012 for pc download   The total of your qualified disaster recovery assistance distributions from all plans is limited to $100,000. Turbotax deluxe federal e file state 2012 for pc download If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you can allocate the $100,000 limit among the plans any way you choose. Turbotax deluxe federal e file state 2012 for pc download   A reduction or offset (on or after the applicable disaster date) of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified disaster recovery assistance distribution. Turbotax deluxe federal e file state 2012 for pc download Eligible retirement plan. Turbotax deluxe federal e file state 2012 for pc download   An eligible retirement plan can be any of the following. Turbotax deluxe federal e file state 2012 for pc download A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Turbotax deluxe federal e file state 2012 for pc download A qualified annuity plan. Turbotax deluxe federal e file state 2012 for pc download A tax-sheltered annuity contract. Turbotax deluxe federal e file state 2012 for pc download A governmental section 457 deferred compensation plan. Turbotax deluxe federal e file state 2012 for pc download A traditional, SEP, SIMPLE, or Roth IRA. Turbotax deluxe federal e file state 2012 for pc download Main home. Turbotax deluxe federal e file state 2012 for pc download   Generally, your main home is the home where you live most of the time. Turbotax deluxe federal e file state 2012 for pc download A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Turbotax deluxe federal e file state 2012 for pc download Taxation of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance distributions are included in income in equal amounts over three years. Turbotax deluxe federal e file state 2012 for pc download However, if you elect, you can include the entire distribution in your income in the year it was received. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Turbotax deluxe federal e file state 2012 for pc download However, any distributions you receive in excess of the $100,000 qualified disaster recovery assistance distribution limit may be subject to the additional tax on early distributions. Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 8930. Turbotax deluxe federal e file state 2012 for pc download Repayment of Qualified Disaster Recovery Assistance Distributions This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download If you choose, you generally can repay any portion of a qualified disaster recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Turbotax deluxe federal e file state 2012 for pc download Also, you can repay a qualified disaster recovery assistance distribution made on account of a hardship from a retirement plan. Turbotax deluxe federal e file state 2012 for pc download However, see Exceptions later for qualified disaster recovery assistance distributions you cannot repay. Turbotax deluxe federal e file state 2012 for pc download You have three years from the day after the date you received the distribution to make a repayment. Turbotax deluxe federal e file state 2012 for pc download Amounts that are repaid are treated as a qualified rollover and are not included in income. Turbotax deluxe federal e file state 2012 for pc download Also, a repayment of a qualified disaster recovery assistance distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Turbotax deluxe federal e file state 2012 for pc download See Form 8930 for more information on how to report repayments. Turbotax deluxe federal e file state 2012 for pc download Exceptions. Turbotax deluxe federal e file state 2012 for pc download   You cannot repay the following types of distributions. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance distributions received as a beneficiary (other than a surviving spouse). Turbotax deluxe federal e file state 2012 for pc download Required minimum distributions. Turbotax deluxe federal e file state 2012 for pc download Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Turbotax deluxe federal e file state 2012 for pc download Repayment of Qualified Distributions for the Purchase or Construction of a Main Home This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download If you received a qualified distribution to purchase or construct a main home in a Midwestern disaster area, you can repay part or all of that distribution on or after the applicable disaster date, but no later than March 3, 2009, to an eligible retirement plan. Turbotax deluxe federal e file state 2012 for pc download For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Turbotax deluxe federal e file state 2012 for pc download To be a qualified distribution, the distribution must meet all of the following requirements. Turbotax deluxe federal e file state 2012 for pc download The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Turbotax deluxe federal e file state 2012 for pc download The distribution was received after the date that was 6 months before the day after the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download The distribution was to be used to purchase or construct a main home in a Midwestern disaster area that was not purchased or constructed because of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Amounts that are repaid before March 4, 2009, are treated as a qualified rollover and are not included in income. Turbotax deluxe federal e file state 2012 for pc download Also, a repayment of a qualified distribution to an IRA is not counted when figuring the one-rollover-per-year limitation. Turbotax deluxe federal e file state 2012 for pc download A qualified distribution not repaid before March 4, 2009, may be taxable for 2007 or 2008 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Turbotax deluxe federal e file state 2012 for pc download You must file Form 8930 if you received a qualified distribution that you repaid, in whole or in part, before March 4, 2009. Turbotax deluxe federal e file state 2012 for pc download Loans From Qualified Plans This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download The following benefits are available to qualified individuals. Turbotax deluxe federal e file state 2012 for pc download Increases to the limits for distributions treated as loans from employer plans. Turbotax deluxe federal e file state 2012 for pc download A 1-year suspension for payments due on plan loans. Turbotax deluxe federal e file state 2012 for pc download Qualified individual. Turbotax deluxe federal e file state 2012 for pc download   You are a qualified individual if your main home was located in a Midwestern disaster area on the applicable disaster date and you had an economic loss because of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Turbotax deluxe federal e file state 2012 for pc download Limits on plan loans. Turbotax deluxe federal e file state 2012 for pc download   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Turbotax deluxe federal e file state 2012 for pc download In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Turbotax deluxe federal e file state 2012 for pc download If your main home was located in a Midwestern disaster area, the higher limits apply only to loans received during the period beginning on October 3, 2008, and ending on December 31, 2009. Turbotax deluxe federal e file state 2012 for pc download One-year suspension of loan payments. Turbotax deluxe federal e file state 2012 for pc download   Payments on plan loans outstanding on or after the applicable disaster date, may be suspended for 1 year by the plan administrator. Turbotax deluxe federal e file state 2012 for pc download To qualify for the suspension, the due date for any loan payment must occur during the period beginning on the applicable disaster date and ending on December 31, 2009. Turbotax deluxe federal e file state 2012 for pc download Additional Tax Relief for Individuals Earned Income Credit and Child Tax Credit This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download You can elect to use your 2007 earned income to figure your earned income credit (EIC) and additional child tax credit for 2008 if: Your 2008 earned income is less than your 2007 earned income, and At least one of the following statements is true. Turbotax deluxe federal e file state 2012 for pc download Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 1. Turbotax deluxe federal e file state 2012 for pc download Your main home on the applicable disaster date was in a Midwestern disaster area as shown in Table 2, and you were displaced from that home because of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Earned income. Turbotax deluxe federal e file state 2012 for pc download    For the purpose of this election, your earned income for both the EIC and the additional child tax credit is the amount of earned income used to figure your EIC, even if you did not take the EIC and even if that amount is different than your earned income for the additional child tax credit. Turbotax deluxe federal e file state 2012 for pc download If you are claiming only the additional child tax credit, you must figure the amount of your earned income for EIC purposes to determine your eligibility to make the election and the amount of the credit. Turbotax deluxe federal e file state 2012 for pc download Joint returns. Turbotax deluxe federal e file state 2012 for pc download   If you file a joint return, you qualify to make this election even if only one spouse meets the requirements. Turbotax deluxe federal e file state 2012 for pc download If you make the election, your 2007 earned income is the sum of your 2007 earned income and your spouse's 2007 earned income. Turbotax deluxe federal e file state 2012 for pc download Making the election. Turbotax deluxe federal e file state 2012 for pc download   If you make the election to use your 2007 earned income, the election applies for figuring both the EIC and the additional child tax credit. Turbotax deluxe federal e file state 2012 for pc download However, you can make the election for the additional child tax credit even if you do not take the EIC. Turbotax deluxe federal e file state 2012 for pc download   Electing to use your 2007 earned income can increase or decrease your EIC. Turbotax deluxe federal e file state 2012 for pc download Take the following steps to decide whether to make the election. Turbotax deluxe federal e file state 2012 for pc download Figure your 2008 EIC using your 2007 earned income. Turbotax deluxe federal e file state 2012 for pc download Figure your 2008 additional child tax credit using your 2007 earned income for EIC purposes. Turbotax deluxe federal e file state 2012 for pc download Add the results of (1) and (2). Turbotax deluxe federal e file state 2012 for pc download Figure your 2008 EIC using your 2008 earned income. Turbotax deluxe federal e file state 2012 for pc download Figure your 2008 additional child tax credit using your 2008 earned income for additional child tax credit purposes. Turbotax deluxe federal e file state 2012 for pc download Add the results of (4) and (5). Turbotax deluxe federal e file state 2012 for pc download Compare the results of (3) and (6). Turbotax deluxe federal e file state 2012 for pc download If (3) is larger than (6), it is to your benefit to make the election. Turbotax deluxe federal e file state 2012 for pc download If (3) is equal to or smaller than (6), making the election will not help you. Turbotax deluxe federal e file state 2012 for pc download   If you elect to use your 2007 earned income and you are claiming the EIC, enter “PYEI” and the amount of your 2007 earned income on the dotted line next to line 64a of Form 1040, on the line next to line 40a of Form 1040A, or in the space to the left of line 8a of Form 1040EZ. Turbotax deluxe federal e file state 2012 for pc download   If you elect to use your 2007 earned income and you are claiming the additional child tax credit, enter your 2007 earned income for EIC purposes (even if you did not claim the EIC) on Form 8812, Additional Child Tax Credit, line 4a, and check the box on that line. Turbotax deluxe federal e file state 2012 for pc download Getting your 2007 tax return information. Turbotax deluxe federal e file state 2012 for pc download   If you do not have your 2007 tax records, you can get the amount of earned income used to figure your 2007 EIC by calling 1-866-562-5227. Turbotax deluxe federal e file state 2012 for pc download You can also get this information by visiting the IRS website at www. Turbotax deluxe federal e file state 2012 for pc download irs. Turbotax deluxe federal e file state 2012 for pc download gov. Turbotax deluxe federal e file state 2012 for pc download   If you prefer to figure your 2007 earned income yourself, copies or transcripts of your filed and processed tax returns can help you reconstruct your tax records. Turbotax deluxe federal e file state 2012 for pc download See Request for Copy or Transcript of Tax Return on page 11. Turbotax deluxe federal e file state 2012 for pc download Additional Exemption for Housing Individuals Displaced by the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download You can claim an additional exemption amount of $500 for providing housing in your main home for each individual displaced by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download The additional exemption amount is claimed on Form 8914. Turbotax deluxe federal e file state 2012 for pc download You can claim an additional exemption amount only one time for a specific individual. Turbotax deluxe federal e file state 2012 for pc download If you claimed an additional exemption amount for an individual in 2008, you cannot claim that amount again for the same individual in 2009. Turbotax deluxe federal e file state 2012 for pc download The maximum additional exemption amount you can claim for all displaced individuals is $2,000. Turbotax deluxe federal e file state 2012 for pc download Any additional exemption amount you claimed for displaced individuals in 2008 will reduce the $2,000 maximum for 2009. Turbotax deluxe federal e file state 2012 for pc download The $2,000 limit applies to a husband and wife, whether the husband and wife file joint returns or separate returns. Turbotax deluxe federal e file state 2012 for pc download If married filing separately, the $2,000 can be divided in $500 increments between the spouses. Turbotax deluxe federal e file state 2012 for pc download For example, if one spouse claims an additional exemption amount for one displaced individual, the other spouse, if otherwise eligible, can claim additional exemption amounts for three different displaced individuals. Turbotax deluxe federal e file state 2012 for pc download If two or more taxpayers share the same main home, only one taxpayer in that main home can claim the additional exemption amount for a specific displaced individual. Turbotax deluxe federal e file state 2012 for pc download In order for you to be considered to have provided housing, you must have a legal interest in the main home (that is, own or rent the home). Turbotax deluxe federal e file state 2012 for pc download To qualify as a displaced individual, the individual: Must have had his or her main home in a Midwestern disaster area on the applicable disaster date, and he or she must have been displaced from that home. Turbotax deluxe federal e file state 2012 for pc download If the individual's main home was located in a Midwestern disaster area as shown in Table 2, that home must have been damaged by the severe storms, tornadoes, or flooding or the individual must have been evacuated from that home because of the severe storms, tornadoes, or flooding, Must have been provided housing in your main home for a period of at least 60 consecutive days ending in the tax year in which the exemption is claimed, and Cannot be your spouse or dependent. Turbotax deluxe federal e file state 2012 for pc download You cannot claim the additional exemption amount if you received rent (or any other amount) from any source for providing the housing. Turbotax deluxe federal e file state 2012 for pc download You are permitted to receive payments or reimbursements that do not relate to normal housing costs, including the following. Turbotax deluxe federal e file state 2012 for pc download Food, clothing, or personal items consumed or used by the displaced individual. Turbotax deluxe federal e file state 2012 for pc download Reimbursement for the cost of any long distance telephone calls made by the displaced individual. Turbotax deluxe federal e file state 2012 for pc download Reimbursement for the cost of gasoline for the displaced individual's use of your vehicle. Turbotax deluxe federal e file state 2012 for pc download However, you cannot claim the additional exemption amount if you received any reimbursement for the extra costs of heat, electricity, or water used by the displaced individual. Turbotax deluxe federal e file state 2012 for pc download Also, you must report on Form 8914 the displaced individual's social security number or individual taxpayer identification number to claim an additional exemption amount. Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 8914. Turbotax deluxe federal e file state 2012 for pc download Education Credits This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download The education credits have been expanded for students attending an eligible educational institution located in a Midwestern disaster area (Midwestern disaster area students) for any tax year beginning in 2008 or 2009. Turbotax deluxe federal e file state 2012 for pc download The Hope credit for a Midwestern disaster area student is increased to 100% of the first $2,400 in qualified education expenses and 50% of the next $2,400 of qualified education expenses for a maximum credit of $3,600 per student. Turbotax deluxe federal e file state 2012 for pc download The lifetime learning credit rate for a Midwestern disaster area student is increased from 20% to 40%. Turbotax deluxe federal e file state 2012 for pc download The definition of qualified education expenses for a Midwestern disaster area student also has been expanded. Turbotax deluxe federal e file state 2012 for pc download This expanded definition also applies to the tuition and fees deduction claimed on Form 8917. Turbotax deluxe federal e file state 2012 for pc download In addition to tuition and fees required for the student's enrollment or attendance at an eligible educational institution, qualified education expenses for a Midwestern disaster area student include the following. Turbotax deluxe federal e file state 2012 for pc download Books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. Turbotax deluxe federal e file state 2012 for pc download For a special needs student, expenses that are necessary for that person's enrollment or attendance at an eligible educational institution. Turbotax deluxe federal e file state 2012 for pc download For a student who is at least a half-time student, the reasonable costs of room and board, but only to the extent that the costs are not more than the greater of the following two amounts. Turbotax deluxe federal e file state 2012 for pc download The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. Turbotax deluxe federal e file state 2012 for pc download The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Turbotax deluxe federal e file state 2012 for pc download You will need to contact the eligible educational institution for qualified room and board costs. Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 8863. Turbotax deluxe federal e file state 2012 for pc download See Form 8917 for the tuition and fees deduction. Turbotax deluxe federal e file state 2012 for pc download Recapture of Federal Mortgage Subsidy This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download Generally, if you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Turbotax deluxe federal e file state 2012 for pc download However, you do not have to recapture any benefit if your mortgage loan was a qualified home improvement loan of not more than $15,000. Turbotax deluxe federal e file state 2012 for pc download This amount is increased to $150,000 if the loan was provided before 2011 and was used to alter, repair, or improve an existing owner-occupied residence in a Midwestern disaster area as shown in Table 1. Turbotax deluxe federal e file state 2012 for pc download Exclusion of Certain Cancellations of Indebtedness by Reason of the Severe Storms, Tornadoes, or Flooding This benefit applies to the counties in both Tables 1 and 2. Turbotax deluxe federal e file state 2012 for pc download Generally, discharges of nonbusiness debts (such as mortgages) made on or after the applicable disaster date and before January 1, 2010, are excluded from income for individuals whose main home was in a Midwestern disaster area on the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download If the individual's main home was located in a Midwestern disaster area as shown in Table 2, the individual also must have had an economic loss because of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Turbotax deluxe federal e file state 2012 for pc download This relief does not apply to any debt secured by real property located outside a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download You may also have to reduce certain tax attributes by the amount excluded. Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment). Turbotax deluxe federal e file state 2012 for pc download Tax Relief for Temporary Relocation This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download The IRS can adjust the internal revenue laws to ensure that taxpayers do not lose a deduction or credit or experience a change of filing status in 2008 or 2009 as a result of a temporary relocation caused by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download However, any such adjustment must ensure that an individual is not taken into account by more than one taxpayer for the same tax benefit. Turbotax deluxe federal e file state 2012 for pc download The IRS has exercised this authority as follows. Turbotax deluxe federal e file state 2012 for pc download In determining whether you furnished over one-half of the cost of maintaining a household, you can exclude from total household costs any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download In determining whether you provided more than one-half of an individual's support, you can disregard any assistance received from the government or charitable organizations because you were temporarily relocated as a result of the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download You can treat as a student an individual who enrolled in school before the applicable disaster date, and who is unable to attend classes because of the severe storms, tornadoes, or flooding, for each month of the enrollment period that individual is prevented by the severe storms, tornadoes, or flooding from attending school as planned. Turbotax deluxe federal e file state 2012 for pc download Additional Tax Relief for Businesses Employee Retention Credit This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download An eligible employer who conducted an active trade or business in a Midwestern disaster area can claim the employee retention credit. Turbotax deluxe federal e file state 2012 for pc download The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Turbotax deluxe federal e file state 2012 for pc download Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax deluxe federal e file state 2012 for pc download Use Form 5884-A to claim the credit. Turbotax deluxe federal e file state 2012 for pc download Employers affected by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download   The following definitions apply to employers affected by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Eligible employer. Turbotax deluxe federal e file state 2012 for pc download   For this purpose, an eligible employer is any employer who meets all of the following. Turbotax deluxe federal e file state 2012 for pc download Employed an average of not more than 200 employees on business days during the tax year before the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download Conducted an active trade or business on the applicable disaster date in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download Whose trade or business was inoperable on any day after the applicable disaster date and before January 1, 2009, because of the damage caused by the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Eligible employee. Turbotax deluxe federal e file state 2012 for pc download   For this purpose, an eligible employee is an employee whose principal place of employment on the applicable disaster date with such eligible employer was in a Midwestern disaster area. Turbotax deluxe federal e file state 2012 for pc download An employee is not an eligible employee for purposes of the severe storms, tornadoes, or flooding if the employee is treated as an eligible employee for the work opportunity credit. Turbotax deluxe federal e file state 2012 for pc download Qualified wages. Turbotax deluxe federal e file state 2012 for pc download   Qualified wages are wages (up to $6,000 per employee) you paid or incurred before January 1, 2009, for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before the applicable disaster, and ending on the date your trade or business resumed significant operations at that place. Turbotax deluxe federal e file state 2012 for pc download In addition, the wages must have been paid or incurred after the applicable disaster date. Turbotax deluxe federal e file state 2012 for pc download    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Turbotax deluxe federal e file state 2012 for pc download    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Turbotax deluxe federal e file state 2012 for pc download Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Turbotax deluxe federal e file state 2012 for pc download Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Turbotax deluxe federal e file state 2012 for pc download   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Turbotax deluxe federal e file state 2012 for pc download For a special rule that applies to railroad employees, see section 51(h)(1)(B). Turbotax deluxe federal e file state 2012 for pc download   Qualified wages do not include the following. Turbotax deluxe federal e file state 2012 for pc download Wages paid to your dependent or a related individual. Turbotax deluxe federal e file state 2012 for pc download See section 51(i)(1). Turbotax deluxe federal e file state 2012 for pc download Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Turbotax deluxe federal e file state 2012 for pc download Wages for services of replacement workers during a strike or lockout. Turbotax deluxe federal e file state 2012 for pc download   For more information, see Form 5884-A. Turbotax deluxe federal e file state 2012 for pc download Employer Housing Credit and Exclusion This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download An employer who conducted an active trade or business in a Midwestern disaster area can claim the employer housing credit. Turbotax deluxe federal e file state 2012 for pc download The credit is equal to 30% of the value (up to $600 per month per employee) of in-kind lodging furnished to a qualified employee (and the employee's spouse or dependents) from November 1, 2008, through May 1, 2009. Turbotax deluxe federal e file state 2012 for pc download The value of the lodging is excluded from the income of the qualified employee but is treated as wages for purposes of taxes imposed under the Federal Insurance Contributions Act (FICA) and the Federal Unemployment Tax Act (FUTA). Turbotax deluxe federal e file state 2012 for pc download Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Turbotax deluxe federal e file state 2012 for pc download The employer must use Form 5884-A to claim the credit. Turbotax deluxe federal e file state 2012 for pc download A qualified employee is an individual who had a main home in a Midwestern disaster area on the applicable disaster date, and who performs substantially all employment services in a Midwestern disaster area for the employer furnishing the lodging. Turbotax deluxe federal e file state 2012 for pc download The employee cannot be your dependent or a related individual. Turbotax deluxe federal e file state 2012 for pc download See section 51(i)(1). Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 5884-A. Turbotax deluxe federal e file state 2012 for pc download Demolition and Clean-up Costs This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download You can elect to deduct 50% of any qualified disaster recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance clean-up costs are any amounts paid or incurred on or after the applicable disaster date, and before January 1, 2011, for the removal of debris from, or the demolition of structures on, real property located in a Midwestern disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Turbotax deluxe federal e file state 2012 for pc download Qualified disaster recovery assistance clean-up costs are limited to amounts necessary due to damage attributable to the severe storms, tornadoes, or flooding in the Midwestern disaster areas. Turbotax deluxe federal e file state 2012 for pc download Increase in Rehabilitation Tax Credit This benefit applies only to the counties in Table 1. Turbotax deluxe federal e file state 2012 for pc download The rehabilitation credit is increased for qualified rehabilitation expenditures paid or incurred on or after the applicable disaster date, and before January 1, 2012, on buildings located in a Midwestern disaster area as follows. Turbotax deluxe federal e file state 2012 for pc download For pre-1936 buildings (other than certified historic structures), the credit percentage is increased from 10% to 13%. Turbotax deluxe federal e file state 2012 for pc download For certified historic structures, the credit percentage is increased from 20% to 26%. Turbotax deluxe federal e file state 2012 for pc download For more information, see Form 3468, Investment Credit. Turbotax deluxe federal e file state 2012 for pc download Request for Copy or Transcript of Tax Return Request for copy of tax return. Turbotax deluxe federal e file state 2012 for pc download   You can use Form 4506 to order a copy of your tax return. Turbotax deluxe federal e file state 2012 for pc download Generally, there is a $57 fee for requesting each copy of a tax return. Turbotax deluxe federal e file state 2012 for pc download If your main home, principal place of business, or tax records are located in a Midwestern disaster area, the fee will be waived if “Midwestern Disaster Area” is written in red across the top of the form when filed. Turbotax deluxe federal e file state 2012 for pc download Request for transcript of tax return. Turbotax deluxe federal e file state 2012 for pc download   You can use Form 4506-T to order a free transcript of your tax return. Turbotax deluxe federal e file state 2012 for pc download A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Turbotax deluxe federal e file state 2012 for pc download You can also call 1-800-829-1040 to order a transcript. Turbotax deluxe federal e file state 2012 for pc download How To Get Tax Help Special IRS assistance. Turbotax deluxe federal e file state 2012 for pc download   The IRS is providing special help for those affected by the severe storms, tornadoes, or flooding, as well as survivors and personal representatives of the victims. Turbotax deluxe federal e file state 2012 for pc download We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by recent federally declared disasters, or who have other tax issues related to the severe storms, tornadoes, or flooding. Turbotax deluxe federal e file state 2012 for pc download Call 1-866-562-5227 Monday through FridayIn English–7 a. Turbotax deluxe federal e file state 2012 for pc download m. Turbotax deluxe federal e file state 2012 for pc download to 10 p. Turbotax deluxe federal e file state 2012 for pc download m. Turbotax deluxe federal e file state 2012 for pc download local timeIn Spanish–8 a. Turbotax deluxe federal e file state 2012 for pc download m. Turbotax deluxe federal e file state 2012 for pc download to 9:30 p. Turbotax deluxe federal e file state 2012 for pc download m. Turbotax deluxe federal e file state 2012 for pc download local time   The IRS website at www. Turbotax deluxe federal e file state 2012 for pc download irs. Turbotax deluxe federal e file state 2012 for pc download gov has notices and other tax relief information. Turbotax deluxe federal e file state 2012 for pc download Check it periodically for any new guidance. Turbotax deluxe federal e file state 2012 for pc download You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 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Turbotax deluxe federal e file state 2012 for pc download You may be eligible for TAS help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Turbotax deluxe federal e file state 2012 for pc download TAS helps taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Turbotax deluxe federal e file state 2012 for pc download This includes businesses as well as individuals. Turbotax deluxe federal e file state 2012 for pc download TAS employees know the IRS and how to navigate it. Turbotax deluxe federal e file state 2012 for pc download We will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. 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Turbotax deluxe federal e file state 2012 for pc download Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Turbotax deluxe federal e file state 2012 for pc download Refund information. Turbotax deluxe federal e file state 2012 for pc download To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Turbotax deluxe federal e file state 2012 for pc download Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Turbotax deluxe federal e file state 2012 for pc download If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Turbotax deluxe federal e file state 2012 for pc download Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Turbotax deluxe federal e file state 2012 for pc download Refunds are sent out weekly on Fridays. Turbotax deluxe federal e file state 2012 for pc download If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Turbotax deluxe federal e file state 2012 for pc download Other refund information. Turbotax deluxe federal e file state 2012 for pc download To check the status of a prior year refund or amended return refund, call 1-800-829-1954. Turbotax deluxe federal e file state 2012 for pc download Evaluating the quality of our telephone services. Turbotax deluxe federal e file state 2012 for pc download To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 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Turbotax deluxe federal e file state 2012 for pc download If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Turbotax deluxe federal e file state 2012 for pc download No appointment is necessary—just walk in. Turbotax deluxe federal e file state 2012 for pc download If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Turbotax deluxe federal e file state 2012 for pc download A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Turbotax deluxe federal e file state 2012 for pc download If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Turbotax deluxe federal e file state 2012 for pc download All other issues will be handled without an appointment. Turbotax deluxe federal e file state 2012 for pc download To find the number of your local office, go to www. Turbotax deluxe federal e file state 2012 for pc download irs. Turbotax deluxe federal e file state 2012 for pc download gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Turbotax deluxe federal e file state 2012 for pc download Mail. Turbotax deluxe federal e file state 2012 for pc download You can send your order for forms, instructions, and publications to the address below. Turbotax deluxe federal e file state 2012 for pc download You should receive a response within 10 days after your request is received. Turbotax deluxe federal e file state 2012 for pc download Internal Revenue Service1201 N. Turbotax deluxe federal e file state 2012 for pc download Mitsubishi MotorwayBloomington, IL 61705-6613 DVD for tax products. Turbotax deluxe federal e file state 2012 for pc download You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Turbotax deluxe federal e file state 2012 for pc download Prior-year forms, instructions, and publications. Turbotax deluxe federal e file state 2012 for pc download Tax Map: an electronic research tool and finding aid. Turbotax deluxe federal e file state 2012 for pc download Tax law frequently asked questions. Turbotax deluxe federal e file state 2012 for pc download Tax Topics from the IRS telephone response system. Turbotax deluxe federal e file state 2012 for pc download Internal Revenue Code—Title 26 of the U. Turbotax deluxe federal e file state 2012 for pc download S. 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Understanding your CP39 Notice

We used a refund from your spouse or former spouse to pay your past due tax debt. You may still owe money.


What you need to do

  • Read your notice carefully — it'll explain how we used the refund and how much you still owe.
  • Contact us if you disagree.

You may want to...


Answers to Common Questions

What should I do if I disagree with the notice?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork (such as cancelled checks, amended return, etc.) ready when you call.

What happens if I can't pay the full amount I owe?
You can make a payment plan with us when you can't pay the full amount you owe.

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


Tips for next year

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

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

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

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

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

Page Last Reviewed or Updated: 03-Mar-2014

The Turbotax Deluxe Federal E File State 2012 For Pc Download

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