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Turbotax premier federal e file state 2012 for pc download 32. Turbotax premier federal e file state 2012 for pc download   Crédito por Gastos del Cuidado de Menores y Dependientes Table of Contents Recordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Turbotax premier federal e file state 2012 for pc download Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Recordatorios Se necesita un Número de Identificación del Contribuyente (TIN, por sus siglas en inglés) para cada persona calificada. Turbotax premier federal e file state 2012 for pc download  Tiene que incluir el nombre y el número de identificación del contribuyente (el cual suele ser el número de Seguro Social) de cada persona calificada en la línea 2 del Formulario 2441. Turbotax premier federal e file state 2012 for pc download Vea Número de identificación del contribuyente , bajo Requisitos de la Persona Calificada , más adelante. Turbotax premier federal e file state 2012 for pc download Podría verse obligado a pagar los impuestos sobre la nómina. Turbotax premier federal e file state 2012 for pc download  Si le paga a alguien para que venga a cuidar de su dependiente o de su cónyuge en su casa, puede que a usted se le considere un empleador de empleados domésticos, que deba pagar impuestos sobre la nómina. Turbotax premier federal e file state 2012 for pc download Por lo general, no se le considera un empleador de empleados domésticos si la persona que cuida de su dependiente o de su cónyuge lleva a cabo este servicio en su propio domicilio (él de dicha persona) o en su lugar de negocios. Turbotax premier federal e file state 2012 for pc download Vea Impuestos sobre la Nómina para Empleadores de Empleados Domésticos , más adelante. Turbotax premier federal e file state 2012 for pc download Introduction Este capítulo trata del crédito por gastos de cuidado de menores y dependientes y trata los siguientes temas: Los requisitos que uno tiene que reunir para reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Cómo calcular el crédito. Turbotax premier federal e file state 2012 for pc download Cómo reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Impuestos sobre la nómina que usted podría verse obligado a pagar como empleador de empleados domésticos. Turbotax premier federal e file state 2012 for pc download Quizás pueda reclamar el crédito por gastos del cuidado de menores y dependientes si le paga a alguien para que cuide a un dependiente menor de 13 años de edad, o a su cónyuge o dependiente incapacitado que no pueda cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download El crédito puede ser hasta el 35% de sus gastos. Turbotax premier federal e file state 2012 for pc download Para tener derecho al crédito, usted debe encontrarse obligado a pagar estos gastos para poder trabajar o buscar trabajo. Turbotax premier federal e file state 2012 for pc download Este crédito no se debe confundir con el crédito tributario por hijos, el cual se describe en el capítulo 34. Turbotax premier federal e file state 2012 for pc download Beneficios para el cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download   Si usted recibió de su empleador algún beneficio durante el año que era para el cuidado de dependientes, usted quizás pueda excluir de sus ingresos una parte o el total de dicho beneficio. Turbotax premier federal e file state 2012 for pc download Tiene que completar la Parte III del Formulario 2441, antes de poder calcular la cantidad de su crédito. Turbotax premier federal e file state 2012 for pc download Vea Beneficios para el Cuidado de Dependientes bajo Cómo Calcular el Crédito , más adelante. Turbotax premier federal e file state 2012 for pc download Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 503 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés 926 Household Employer's Tax Guide (Guía de impuestos para empleadores de empleados domésticos), en inglés Formulario (e Instrucciones) 2441 Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés Anexo H (Formulario 1040) Household Employment Taxes (Impuestos sobre la nómina correspondiente a empleados domésticos), en inglés W-7(SP) Solicitud del Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos W-10 Dependent Care Provider's Identification and Certification (Identificación y certificación del proveedor del cuidado de dependientes), en inglés Requisitos Para Reclamar el Crédito Para poder reclamar el crédito por gastos del cuidado de menores y dependientes, usted tiene que presentar el Formulario 1040 o el Formulario 1040A, pero no el Formulario 1040EZ y, además, cumplir todos los requisitos siguientes: El cuidado tiene que ser provisto a una, o más de una, persona calificada; la cual debe estar identificada en el Formulario 2441, Child and Dependent Care Expenses (Gastos del Cuidado de Menores y Dependientes), en inglés. Turbotax premier federal e file state 2012 for pc download Vea más adelante Requisitos de la Persona Calificada . Turbotax premier federal e file state 2012 for pc download Usted (y su cónyuge si presentan una declaración conjunta) tiene que haber recibido ingresos del trabajo durante el año. Turbotax premier federal e file state 2012 for pc download Sin embargo, vea más adelante el tema Regla para cónyuge estudiante o cónyuge incapacitado para cuidar de sí mismo bajo Requisito del Ingreso del Trabajo. Turbotax premier federal e file state 2012 for pc download Tiene que pagar gastos del cuidado de menores y dependientes para que usted (y su cónyuge, si presentan una declaración conjunta) pueda trabajar o buscar trabajo. Turbotax premier federal e file state 2012 for pc download Vea más adelante Requisito de Gastos Relacionados con el Trabajo . Turbotax premier federal e file state 2012 for pc download Tiene que hacer los pagos por gastos del cuidado de menores y dependientes a alguien que ni usted ni su cónyuge puedan declarar como dependiente. Turbotax premier federal e file state 2012 for pc download Si le hace pagos a su hijo, dicho hijo no puede ser su dependiente y éste tiene que tener 19 años de edad o más al final del año. Turbotax premier federal e file state 2012 for pc download Los pagos no se le pueden hacer: A su cónyuge ni Al padre o madre de la persona calificada, si éste es su hijo y tiene menos de 13 años de edad. Turbotax premier federal e file state 2012 for pc download Vea más adelante Pagos a Parientes o Dependientes bajo Requisito de Gastos Relacionados con el Trabajo . Turbotax premier federal e file state 2012 for pc download Su estado civil para la declaración puede ser soltero, cabeza de familia, o viudo que reúne los requisitos con hijo dependiente. Turbotax premier federal e file state 2012 for pc download Si está casado, debe presentar una declaración conjunta, a menos que le corresponda alguna excepción. Turbotax premier federal e file state 2012 for pc download Vea Requisito de la Declaración Conjunta , más adelante. Turbotax premier federal e file state 2012 for pc download Tiene que identificar en la declaración a la persona o institución que le proporciona los cuidados. Turbotax premier federal e file state 2012 for pc download Vea más adelante, Requisito de Identificación del Proveedor de Cuidados . Turbotax premier federal e file state 2012 for pc download Si excluye o deduce beneficios de un plan de beneficios para el cuidado de dependientes provisto para ese propósito, la cantidad total que excluya o deduzca tiene que ser menos de la cantidad límite de dólares por gastos calificados (por lo general, $3,000 si se trata de una persona calificada que recibió el cuidado, o $6,000 si el cuidado fue para dos o más personas calificadas). Turbotax premier federal e file state 2012 for pc download Si el cuidado fue para dos o más personas calificadas, la cantidad que excluya o deduzca siempre será menos del límite de dólares, ya que la cantidad total que puede excluir o deducir está limitada a $5,000. Turbotax premier federal e file state 2012 for pc download Vea Reducción del Límite de Dinero bajo Cómo Calcular el Crédito , más adelante. Turbotax premier federal e file state 2012 for pc download Estos requisitos se presentan en la Figura 32–A y también se explican en detalle en este capítulo. Turbotax premier federal e file state 2012 for pc download Requisitos de la Persona Calificada Los gastos del cuidado de menores y dependientes tienen que haberse incurrido por el cuidado de una o más personas calificadas. Turbotax premier federal e file state 2012 for pc download Una persona calificada es: Un hijo calificado que es su dependiente y que tenía menos de 13 años de edad cuando se le prestó el cuidado (pero vea Hijo de padres divorciados o separados o que viven aparte , más adelante) Su cónyuge que no estaba física o mentalmente capaz de cuidar de sí mismo y que vivió con usted por más de la mitad del año o Una persona que no estaba física o mentalmente capaz de cuidar de sí misma, vivió con usted por más de la mitad del año y: Era su dependiente o Hubiera sido su dependiente excepto que: recibió $3,900 o más de ingresos brutos, presentó una declaración conjunta o usted, o su cónyuge si presentaron una declaración conjunta, pudo ser declarado como dependiente en la declaración de impuestos del año 2013 de otra persona. Turbotax premier federal e file state 2012 for pc download Definición de dependiente. Turbotax premier federal e file state 2012 for pc download   Un dependiente es una persona, que no sea usted ni su cónyuge, por la cual puede declarar una exención. Turbotax premier federal e file state 2012 for pc download Para ser su dependiente, una persona tiene que ser su hijo calificado (o su pariente calificado). Turbotax premier federal e file state 2012 for pc download Hijo calificado. Turbotax premier federal e file state 2012 for pc download   Para ser su hijo calificado, un hijo tiene que vivir con usted durante más de la mitad del año y reunir otros requisitos. Turbotax premier federal e file state 2012 for pc download Información adicional. Turbotax premier federal e file state 2012 for pc download   Para más información sobre quién es su dependiente o hijo calificado, vea el capítulo 3. Turbotax premier federal e file state 2012 for pc download Persona que no estaba física o mentalmente capaz de cuidar de sí misma. Turbotax premier federal e file state 2012 for pc download   Las personas que no pueden vestirse, lavarse o alimentarse por sí solas debido a problemas físicos o mentales son consideradas incapacitadas para cuidar de sí mismas. Turbotax premier federal e file state 2012 for pc download También se consideran incapacitadas para cuidar de sí mismas las personas que tienen que ser cuidadas en todo momento para impedir que se lastimen a sí mismas o a los demás. Turbotax premier federal e file state 2012 for pc download Figura 32–A. Turbotax premier federal e file state 2012 for pc download ¿Puede usted reclamar el Crédito? ¿Puede usted reclamar el crédito? Persona que reúne los requisitos por parte del año. Turbotax premier federal e file state 2012 for pc download   Se determina si una persona reúne o no los requisitos a diario. Turbotax premier federal e file state 2012 for pc download Por ejemplo, si la persona por la cual usted paga los gastos del cuidado de menores y dependientes deja de reunir los requisitos el 16 de septiembre, cuente sólo los gastos hasta el 15 de septiembre, inclusive. Turbotax premier federal e file state 2012 for pc download Vea también Límite annual bajo Límite de Dinero , más adelante. Turbotax premier federal e file state 2012 for pc download Nacimiento o fallecimiento de una persona que reúna los demás requisitos. Turbotax premier federal e file state 2012 for pc download   Al determinar si una persona es persona calificada, se considera que una persona que nació o falleció en 2013 vivió con usted durante más de la mitad del año 2013 si su vivienda (la de usted) fue la vivienda de dicha persona más de la mitad del tiempo que estuvo viva en 2013. Turbotax premier federal e file state 2012 for pc download Número de identificación del contribuyente. Turbotax premier federal e file state 2012 for pc download   Tiene que incluir en su declaración el nombre y el número de identificación del contribuyente (generalmente es el número del Seguro Social) de la(s) persona(s) calificada(s). Turbotax premier federal e file state 2012 for pc download Si no indica la información correcta en la declaración, el crédito podría ser reducido o denegado. Turbotax premier federal e file state 2012 for pc download Número de identificación de contribuyente individual para extranjeros. Turbotax premier federal e file state 2012 for pc download   Si la persona calificada es extranjero residente, o extranjero no residente que no tiene y no puede obtener un número del Seguro Social (SSN, por sus siglas en inglés), use el número de identificación de contribuyente (ITIN, por sus siglas en inglés) de esa persona. Turbotax premier federal e file state 2012 for pc download El ITIN se anota en todo espacio donde se requiera que se escriba un SSN en una declaración de impuestos. Turbotax premier federal e file state 2012 for pc download Para solicitar un ITIN, consulte el Formulario W-7(SP) (o el Formulario W-7, en inglés). Turbotax premier federal e file state 2012 for pc download   El ITIN se utiliza solamente para propósitos tributarios. Turbotax premier federal e file state 2012 for pc download El mismo no le da al portador el derecho de recibir beneficios del Seguro Social ni cambia el estado del portador en cuanto a empleo o estado migratorio, de acuerdo con las leyes de los Estados Unidos. Turbotax premier federal e file state 2012 for pc download Número de identificación del contribuyente en proceso de adopción. Turbotax premier federal e file state 2012 for pc download   Si la persona calificada es un hijo que ha sido puesto a cargo de usted para adopción y para el cual usted no tiene un SSN, tiene que obtener un número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés) para el hijo. Turbotax premier federal e file state 2012 for pc download Presente el Formulario W-7A, Application for Taxpayer Identification Number for Pending U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Adoptions (Solicitud de número de identificación del contribuyente para adopciones pendientes en los Estados Unidos), en inglés. Turbotax premier federal e file state 2012 for pc download Hijo de padres divorciados o separados o que viven aparte. Turbotax premier federal e file state 2012 for pc download   Aunque no pueda declarar a su hijo como dependiente, su hijo es tratado como su persona calificada si: El hijo tenía menos de 13 años de edad o estaba física o mentalmente incapacitado para cuidar de sí mismo, El hijo recibió más de la mitad de la manutención durante el año natural de parte de uno o ambos padres que son divorciados, o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, están separados conforme a un acuerdo de separación judicial escrito, o vivieron aparte en todo momento durante los últimos 6 meses del año natural, El hijo estuvo bajo la custodia de uno o ambos padres durante más de la mitad del año y Usted era el padre o madre que tuvo custodia. Turbotax premier federal e file state 2012 for pc download   Se considera que el padre con quien el hijo vivió la mayor cantidad de noches en 2013 es el padre con custodia. Turbotax premier federal e file state 2012 for pc download Si el hijo estaba con cada padre una cantidad igual de noches, el padre con custodia es aquél que tiene el ingreso bruto ajustado mayor. Turbotax premier federal e file state 2012 for pc download Para más detalles e información sobre la excepción para padres que trabajan de noche, vea la Publicación 501, en inglés. Turbotax premier federal e file state 2012 for pc download   El padre que no tiene custodia del hijo no puede tratarle a éste como su persona calificada, a pesar de que tenga derecho para reclamarle al hijo como dependiente conforme a las reglas especiales para hijos de padres divorciados o separados. Turbotax premier federal e file state 2012 for pc download Requisito del Ingreso del Trabajo Para reclamar el crédito, usted (y su cónyuge, si presenta una declaración conjunta) tiene que haber recibido ingreso del trabajo durante el año. Turbotax premier federal e file state 2012 for pc download Ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download   El ingreso del trabajo incluye sueldos, salarios, propinas, cualquier otra retribución tributable recibida como empleado, y los ingresos netos del trabajo por cuenta propia. Turbotax premier federal e file state 2012 for pc download Las pérdidas netas del empleo por cuenta propia reducen el ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download El ingreso del trabajo también incluye indemnizaciones por huelga y toda compensación por incapacidad que haya declarado como salario. Turbotax premier federal e file state 2012 for pc download   Generalmente, sólo se incluye esa compensación que es tributable. Turbotax premier federal e file state 2012 for pc download Sin embargo, uno puede elegir incluir paga por combate no sujeta a impuestos en el ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download Si presenta una declaración conjunta y tanto usted como su cónyuge recibieron paga no tributable por combate, cada uno de ustedes puede hacer su propia elección. Turbotax premier federal e file state 2012 for pc download (O sea, si uno de ustedes hace la elección, el otro también la puede hacer pero no es requerido). Turbotax premier federal e file state 2012 for pc download Debería calcular el crédito de ambas maneras y hacer la elección si le da el mayor beneficio tributario. Turbotax premier federal e file state 2012 for pc download Miembros de ciertas religiones opuestas al Seguro Social. Turbotax premier federal e file state 2012 for pc download   Esas personas que son miembros de ciertas religiones que se oponen a participar en programas de la Ley del Seguro Social y que tienen un formulario aprobado por el IRS que excluya ciertos ingresos de los impuestos del Seguro Social y Medicare pueden tratar ciertos ingresos como si no fueran ingresos del trabajo, para este propósito. Turbotax premier federal e file state 2012 for pc download Vea Earned Income Test (Requisito del ingreso del trabajo), en la Publicación 503, en inglés. Turbotax premier federal e file state 2012 for pc download Ingreso no derivado del trabajo. Turbotax premier federal e file state 2012 for pc download   El ingreso del trabajo no incluye: Pensiones y anualidades, Beneficios del Seguro Social ni beneficios de jubilación para empleados ferroviarios, Compensación del seguro obrero, Intereses ni dividendos, Compensación por desempleo, Becas de estudios ni becas de desarrollo profesional, salvo las que se declaren en el Formulario W-2 pagadas a usted por haber trabajado en la enseñanza o por algún otro servicio, Pagos por trabajo requerido por el bienestar social no sujetos a impuesto, Pagos de manutención para hijos menores que usted haya recibido, Ingreso de extranjeros no residentes no relacionado con una ocupación o negocio estadounidense, o Toda cantidad recibida por trabajo hecho mientras estaba recluido en una institución penal. Turbotax premier federal e file state 2012 for pc download Regla para cónyuge estudiante o cónyuge que no es capaz de cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download   Se considera que su cónyuge tiene ingreso del trabajo en cualquier mes en que el mismo: Sea estudiante a tiempo completo o No esté física o mentalmente capaz de cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download Su cónyuge también tiene que vivir con usted durante más de la mitad del año. Turbotax premier federal e file state 2012 for pc download   Si usted va a presentar una declaración conjunta, esta regla también es aplicable. Turbotax premier federal e file state 2012 for pc download Usted puede ser tratado como si hubiera obtenido ingreso del trabajo por cualquier mes en el que es un estudiante a tiempo completo o no es capaz de cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download   Calcule el ingreso del trabajo del cónyuge que no trabaja, descrito en los apartados (1) o (2) anteriores, tal como se indica más adelante en la sección titulada Límite del Ingreso del Trabajo . Turbotax premier federal e file state 2012 for pc download   Esta regla es aplicable a un solo cónyuge durante cualquier mes del año. Turbotax premier federal e file state 2012 for pc download Si, en el mismo mes, ni usted ni su cónyuge trabajan, pero son estudiantes a tiempo completo o no están física o mentalmente capaces de cuidar de sí mismos, se considera que solamente uno de ustedes ha recibido ingreso del trabajo en ese mes. Turbotax premier federal e file state 2012 for pc download Estudiante a tiempo completo. Turbotax premier federal e file state 2012 for pc download   Se considera que usted es estudiante a tiempo completo si se ha matriculado en una escuela por el número de horas o cursos que la misma considere asistencia a tiempo completo. Turbotax premier federal e file state 2012 for pc download Tiene que haber sido estudiante a tiempo completo durante alguna parte de cada uno de un mínimo de 5 meses del año natural durante el año. Turbotax premier federal e file state 2012 for pc download Dichos meses no tienen que ser consecutivos. Turbotax premier federal e file state 2012 for pc download Escuela. Turbotax premier federal e file state 2012 for pc download   El término “escuela” comprende escuelas secundarias, escuelas universitarias (colleges), universidades y escuelas técnicas, profesionales e industriales. Turbotax premier federal e file state 2012 for pc download No se considera que un curso de capacitación en el empleo, escuela por correspondencia, ni escuelas por Internet sean escuelas, para este propósito. Turbotax premier federal e file state 2012 for pc download Requisito de Gastos Relacionados con el Trabajo Los gastos de cuidado de menores y dependientes tienen que estar relacionados con el trabajo para que usted tenga derecho al crédito. Turbotax premier federal e file state 2012 for pc download Los gastos se consideran relacionados con el trabajo solamente si se cumplen las dos condiciones siguientes: Le permiten a usted (y a su cónyuge si presentan una declaración conjunta) trabajar o buscar trabajo. Turbotax premier federal e file state 2012 for pc download Son para el cuidado de una persona calificada. Turbotax premier federal e file state 2012 for pc download Si Trabaja o Busca Trabajo Para ser relacionados con el trabajo, sus gastos tendrán que permitirle trabajar o buscar trabajo. Turbotax premier federal e file state 2012 for pc download Si está casado, generalmente tanto usted como su cónyuge tienen que trabajar o estar buscando trabajo. Turbotax premier federal e file state 2012 for pc download A un cónyuge se le considera empleado durante cualquier mes en que sea estudiante a tiempo completo o esté física o mentalmente incapaz de cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download Puede trabajar para otra persona o por cuenta propia como dueño único o en sociedad colectiva. Turbotax premier federal e file state 2012 for pc download Su empleo puede ser a tiempo completo o a tiempo parcial. Turbotax premier federal e file state 2012 for pc download También se le considera empleado si está buscando trabajo activamente. Turbotax premier federal e file state 2012 for pc download Sin embargo, si no encuentra empleo y no tiene ingreso del trabajo ese año, no puede reclamar este crédito. Turbotax premier federal e file state 2012 for pc download Vea Requisito del Ingreso del Trabajo , anteriormente. Turbotax premier federal e file state 2012 for pc download Un gasto no se considera relacionado con el trabajo simplemente porque incurrió en el mismo mientras estaba trabajando. Turbotax premier federal e file state 2012 for pc download Su razón por incurrir en el gasto tiene que ser para permitirle a usted trabajar. Turbotax premier federal e file state 2012 for pc download Son los hechos los que determinan si sus gastos son para permitirle trabajar o buscar trabajo. Turbotax premier federal e file state 2012 for pc download Ejemplo 1. Turbotax premier federal e file state 2012 for pc download El costo de una niñera mientras usted y su cónyuge salen a comer no suele ser un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download Ejemplo 2. Turbotax premier federal e file state 2012 for pc download Usted trabaja durante el día. Turbotax premier federal e file state 2012 for pc download Su cónyuge trabaja por la noche y duerme por el día. Turbotax premier federal e file state 2012 for pc download Usted paga por el cuidado de su hijo de 5 años de edad durante las horas en las que usted trabaja y su cónyuge duerme. Turbotax premier federal e file state 2012 for pc download Estos gastos se consideran gastos de trabajo. Turbotax premier federal e file state 2012 for pc download Trabajo voluntario. Turbotax premier federal e file state 2012 for pc download    Para este propósito, a usted no se le considera empleado si hace trabajo voluntario no pagado o por un salario nominal. Turbotax premier federal e file state 2012 for pc download Trabajo parte del año. Turbotax premier federal e file state 2012 for pc download   Si trabaja o busca trabajo activamente durante solamente parte del período cubierto por los gastos, entonces tiene que calcular los gastos de cada día. Turbotax premier federal e file state 2012 for pc download Por ejemplo, si trabaja todo el año y sus gastos de cuidado son de $250 al mes ($3,000 para el año), todos los gastos están relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Sin embargo, si trabaja o busca trabajo por sólo 2 meses y 15 días durante el año y paga gastos de $250 al mes, sus gastos relacionados con el trabajo se limitan a $625 (2 meses y medio x $250). Turbotax premier federal e file state 2012 for pc download Ausencia temporal del trabajo. Turbotax premier federal e file state 2012 for pc download   En caso de una ausencia temporal y breve del trabajo, como vacaciones o una enfermedad leve, no tiene que calcular los gastos por cada día, si le resulta de todos modos necesario pagar por cuidados durante ese período. Turbotax premier federal e file state 2012 for pc download En vez de eso, puede calcular el crédito incluyendo los gastos que pagó durante el período de ausencia. Turbotax premier federal e file state 2012 for pc download   Una ausencia de 2 semanas o menos se considera una ausencia temporal y breve. Turbotax premier federal e file state 2012 for pc download Una ausencia de más de 2 semanas podría considerarse una ausencia temporal y breve, según las circunstancias. Turbotax premier federal e file state 2012 for pc download Ejemplo. Turbotax premier federal e file state 2012 for pc download Para poder trabajar, usted paga a una niñera para que cuide de su hijo de 2 años e hija de 4 años de edad. Turbotax premier federal e file state 2012 for pc download Usted se enferma y falta al trabajo 4 meses, pero recibe compensación por enfermedad. Turbotax premier federal e file state 2012 for pc download Sigue pagando a la niñera por cuidar de sus hijos mientras está enferma. Turbotax premier federal e file state 2012 for pc download La ausencia no se considera temporal y breve y los gastos no se consideran gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Trabajo a tiempo parcial. Turbotax premier federal e file state 2012 for pc download   Si trabaja a tiempo parcial, normalmente tiene que calcular los gastos por cada día. Turbotax premier federal e file state 2012 for pc download No obstante, si tiene que pagar por cuidados semanal o mensualmente, o de algún otro modo que incluya días trabajados y no trabajados, puede calcular el crédito incluyendo los gastos que pagó por los días no trabajados. Turbotax premier federal e file state 2012 for pc download Todo día en el que trabaje por lo menos 1 hora se considera día de trabajo. Turbotax premier federal e file state 2012 for pc download Ejemplo 1. Turbotax premier federal e file state 2012 for pc download Trabaja 3 días a la semana. Turbotax premier federal e file state 2012 for pc download Mientras trabaja, le cuidan a su hijo de 6 años de edad en un centro de cuidados para dependientes, que cumple todos los reglamentos estatales y locales. Turbotax premier federal e file state 2012 for pc download El centro cobra a tasas de $150 por cualesquiera 3 días de la semana o $250 por 5 días a la semana. Turbotax premier federal e file state 2012 for pc download A su hijo le cuidan en el centro 5 días a la semana. Turbotax premier federal e file state 2012 for pc download Los gastos relacionados con el trabajo se limitan a $150 a la semana. Turbotax premier federal e file state 2012 for pc download Ejemplo 2. Turbotax premier federal e file state 2012 for pc download Los hechos son los mismos del Ejemplo 1 salvo que el centro no brinda la opción de pagar por solo 3 días. Turbotax premier federal e file state 2012 for pc download El cargo semanal completo de $250 podría ser un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download Cuidado de una Persona Calificada Para tener gastos que se consideran relacionados con el trabajo, tiene que haber incurrido en los mismos para proveer cuidados a una persona calificada. Turbotax premier federal e file state 2012 for pc download No se le requiere escoger la manera más barata de proveer dichos cuidados. Turbotax premier federal e file state 2012 for pc download El costo de un proveedor de cuidados remunerado podría ser un gasto por cuidar de una persona calificada aun si se pudiera haber conseguido otro proveedor de cuidados sin costo alguno. Turbotax premier federal e file state 2012 for pc download Se considera que los gastos son para el cuidado de una persona calificada sólo si el motivo prinicipal de dichos gastos es el bienestar y la protección de esa persona. Turbotax premier federal e file state 2012 for pc download Los gastos para servicios domésticos reúnen los requisitos si una parte de dichos servicios es el cuidado de personas calificadas. Turbotax premier federal e file state 2012 for pc download Vea Servicios domésticos , más adelante. Turbotax premier federal e file state 2012 for pc download Gastos que no son por cuidados. Turbotax premier federal e file state 2012 for pc download   Los gastos para el cuidado no incluyen cantidades que pague por concepto de comida, alojamiento, ropa, educación y entretenimiento. Turbotax premier federal e file state 2012 for pc download Sin embargo, puede incluir cantidades pequeñas pagadas por estos artículos si las mismas están relacionadas con el costo del cuidado de la persona calificada, y no se pueden separar de dicho costo. Turbotax premier federal e file state 2012 for pc download   Pagos de pensión para hijos menores no son de cuidado y no reúne los requisitos del crédito. Turbotax premier federal e file state 2012 for pc download Educación. Turbotax premier federal e file state 2012 for pc download   Los gastos incurridos por un niño que está en una guardería infantil, un parvulario o programas similares para niños que estén por debajo del nivel de kindergarten, se consideran gastos de cuidado. Turbotax premier federal e file state 2012 for pc download Los gastos para la asistencia al kindergarten o para grados superiores no se consideran gastos de cuidado. Turbotax premier federal e file state 2012 for pc download No use estos gastos para calcular el crédito. Turbotax premier federal e file state 2012 for pc download   Sin embargo, los gastos de cuidado del niño antes o después de la escuela si asiste al kindergarten o a un grado superior podrían considerarse gastos por cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download   Las clases de verano y programas de clases particulares no se consideran cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download Ejemplo 1. Turbotax premier federal e file state 2012 for pc download Usted lleva a su hijo de 3 años de edad a una guardería infantil que provee almuerzo y actividades educativas como parte de su servicio de cuidado para niños de edad preescolar. Turbotax premier federal e file state 2012 for pc download El almuerzo y las actividades educativas están relacionados con el cuidado de su hijo y el costo de los mismos no se puede separar del costo del cuidado. Turbotax premier federal e file state 2012 for pc download Puede incluir el costo total cuando calcule el crédito. Turbotax premier federal e file state 2012 for pc download Ejemplo 2. Turbotax premier federal e file state 2012 for pc download Usted inscribe a su hijo de 10 años de edad en una escuela de internado para poder trabajar a tiempo completo. Turbotax premier federal e file state 2012 for pc download Sólo la parte del gasto de la escuela de internado que corresponde al cuidado de su hijo se considera un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download Puede incluir esa parte del gasto al calcular su crédito, si la misma se puede separar del costo de educación. Turbotax premier federal e file state 2012 for pc download No puede incluir parte alguna de la cantidad que usted pague a la escuela por la educación de su hijo. Turbotax premier federal e file state 2012 for pc download Cuidado fuera de su domicilio. Turbotax premier federal e file state 2012 for pc download   Puede incluir el costo del cuidado provisto fuera de su domicilio si dicho cuidado es para un dependiente que tenga menos de 13 años de edad o alguna otra persona calificada que habitualmente pasa por lo menos 8 horas al día en la casa de usted. Turbotax premier federal e file state 2012 for pc download Centro de cuidado para dependientes. Turbotax premier federal e file state 2012 for pc download   Puede incluir el costo de cuidados provistos fuera de su domicilio por un centro de cuidados para dependientes sólo si el centro cumple con todas las reglas o normas locales y estatales correspondientes a estos centros. Turbotax premier federal e file state 2012 for pc download   Un centro de cuidados para dependientes es un lugar que provee cuidados a más de 6 personas (que no sean personas que vivan allí) y recibe una compensación, pago o subvención por proveer servicios para cualquiera de esas personas, aun cuando el centro no tenga fines de lucro. Turbotax premier federal e file state 2012 for pc download Campamento. Turbotax premier federal e file state 2012 for pc download   El costo de mandar a su hijo a un campamento en el que pase la noche no se considera un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download El costo de mandar a su hijo a un campamento de día podría ser un gasto relacionado con el trabajo, aunque el campamento se especialice en una actividad específica, como computadoras o fútbol. Turbotax premier federal e file state 2012 for pc download Transporte. Turbotax premier federal e file state 2012 for pc download   Si un proveedor de cuidados lleva a una persona calificada desde o hasta el lugar de cuidado, se considera que dicho transporte es gasto de cuidado de la persona calificada. Turbotax premier federal e file state 2012 for pc download Esto incluye transporte en autobús, metro, taxi o auto privado. Turbotax premier federal e file state 2012 for pc download Sin embargo, el transporte que no sea proporcionado por un proveedor de cuidados no se considera gasto de cuidado de la persona calificada. Turbotax premier federal e file state 2012 for pc download Además, si usted paga el costo del transporte de la persona que provee el cuidado para que venga a su casa, dicho gasto no se considera gasto de cuidado de la persona calificada. Turbotax premier federal e file state 2012 for pc download Cargos y depósitos. Turbotax premier federal e file state 2012 for pc download   Los cargos pagados a una agencia para obtener servicios de un proveedor de cuidados, los depósitos pagados a una agencia o parvulario, los cargos de solicitud y otros gastos indirectos se consideran gastos relacionados con el trabajo si uno tiene que pagarlos para recibir los cuidados, aun si no se pagan directamente por dichos cuidados. Turbotax premier federal e file state 2012 for pc download Sin embargo, un depósito al que haya perdido el derecho no se considera gasto de cuidado de una persona calificada si de hecho no se provee dicho cuidado. Turbotax premier federal e file state 2012 for pc download Ejemplo 1. Turbotax premier federal e file state 2012 for pc download Pagó un cargo a una agencia para recibir los servicios de la niñera que cuida a su hija de 2 años de edad mientras usted trabaja. Turbotax premier federal e file state 2012 for pc download El cargo que usted pagó se considera un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download Ejemplo 2. Turbotax premier federal e file state 2012 for pc download Pagó un depósito a un parvulario para reservar una plaza para su hijo de 3 años de edad. Turbotax premier federal e file state 2012 for pc download Después, envió su hijo a otro parvulario y por lo tanto perdió el derecho al depósito. Turbotax premier federal e file state 2012 for pc download El depósito al que ya no tiene derecho no es gasto por cuidados que de hecho se proveyeron y por lo tanto no se considera un gasto relacionado con el trabajo. Turbotax premier federal e file state 2012 for pc download Servicios domésticos. Turbotax premier federal e file state 2012 for pc download   Los gastos que usted paga por servicios domésticos reúnen los requisitos como gastos relacionados con el trabajo si los mismos son, por lo menos en parte, para el bienestar y la protección de la persona calificada. Turbotax premier federal e file state 2012 for pc download   Se considera que esos servicios domésticos son servicios comunes y habituales, provistos en su casa y alrededor de la misma, que sean necesarios para mantener la casa. Turbotax premier federal e file state 2012 for pc download Los mismos incluyen servicios de un ama de casa, criada, o cocinero. Turbotax premier federal e file state 2012 for pc download Sin embargo, los servicios domésticos no incluyen un chófer, camarero o jardinero. Turbotax premier federal e file state 2012 for pc download Vea Household Services (Servicios Domésticos), en la Publicación 503, en inglés, para más información. Turbotax premier federal e file state 2012 for pc download   En este capítulo, el término ama de casa se refiere a cualquier empleado doméstico cuyos servicios incluyan el cuidado de una persona calificada. Turbotax premier federal e file state 2012 for pc download Impuestos pagados sobre el salario. Turbotax premier federal e file state 2012 for pc download   Los impuestos pagados sobre el salario por servicios del cuidado de menores y dependientes calificados son gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Vea Impuestos sobre la nómina para Empleadores de Empleados Domésticos , más adelante. Turbotax premier federal e file state 2012 for pc download Pagos a Parientes o Dependientes Usted puede incluir pagos relacionados con el trabajo que usted hizo a sus parientes que no son sus dependientes, aun si los mismos viven en su vivienda. Turbotax premier federal e file state 2012 for pc download Sin embargo, no incluya ninguna cantidad que pague a: Un dependiente por quien usted (o su cónyuge, si presentan una declaración conjunta) pueda declarar una exención, Un hijo suyo que tuviera menos de 19 años de edad al final del año, aun si no es dependiente suyo, Una persona que fuera su cónyuge en cualquier momento del año ni Al padre o a la madre de la persona calificada si es hijo de usted y tiene menos de 13 años de edad. Turbotax premier federal e file state 2012 for pc download Requisito de la Declaración Conjunta Por regla general, las parejas casadas tienen que presentar una declaración conjunta para poder reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Sin embargo, si usted está legalmente separado de su cónyuge o no vive con su cónyuge, quizás pueda presentar una declaración por separado y aún reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Si está legalmente separado. Turbotax premier federal e file state 2012 for pc download   Si está legalmente separado de su cónyuge conforme a un fallo de divorcio o de manutención por separación judicial, no se le considera casado. Turbotax premier federal e file state 2012 for pc download Podría tener derecho a reclamar el crédito en su declaración utilizando el estado civil de cabeza de familia. Turbotax premier federal e file state 2012 for pc download Casados que viven aparte. Turbotax premier federal e file state 2012 for pc download   No se le considera casado y tendrá derecho al crédito si reúne todas las condiciones siguientes: Presenta una declaración separada de su cónyuge. Turbotax premier federal e file state 2012 for pc download Su vivienda es la vivienda de una persona calificada durante más de la mitad del año. Turbotax premier federal e file state 2012 for pc download Usted paga más de la mitad del costo de mantener su hogar durante el año. Turbotax premier federal e file state 2012 for pc download Su cónyuge no vive en el hogar de usted durante los últimos 6 meses del año. Turbotax premier federal e file state 2012 for pc download Gastos de mantenimiento de la vivienda. Turbotax premier federal e file state 2012 for pc download   Los gastos de mantenimiento de la vivienda suelen incluir impuestos sobre la propiedad, intereses hipotecarios, alquiler, cargos por servicios públicos, reparaciones en la vivienda, seguros para la vivienda, y alimentos consumidos en la vivienda. Turbotax premier federal e file state 2012 for pc download   Los gastos de mantenimiento de la vivienda no incluyen pagos por ropa, educación, tratamiento médico, vacaciones, seguro de vida, transporte ni capital hipotecario. Turbotax premier federal e file state 2012 for pc download   Tampoco incluyen la compra, mejoras permanentes ni reemplazo de propiedad. Turbotax premier federal e file state 2012 for pc download Por ejemplo, usted no puede incluir los gastos de reemplazar un calentador de agua. Turbotax premier federal e file state 2012 for pc download Sin embargo, sí puede incluir los gastos de reparar un calentador de agua. Turbotax premier federal e file state 2012 for pc download Fallecimiento del cónyuge. Turbotax premier federal e file state 2012 for pc download   Si su cónyuge fallece durante el año y usted no se vuelve a casar antes del final del año, por lo general, debe presentar una declaración conjunta para poder reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Si se vuelve a casar antes del final del año, puede reclamar el crédito en la declaración de su cónyuge fallecido. Turbotax premier federal e file state 2012 for pc download Requisito de Identificación del Proveedor de Cuidados Tiene que identificar a todas las personas u organizaciones que provean cuidados para su hijo o dependiente. Turbotax premier federal e file state 2012 for pc download Use la Parte I del Formulario 2441 para mostrar la información. Turbotax premier federal e file state 2012 for pc download Si no tiene proveedores de cuidados y presenta el Formulario 2441 sólo para declarar ingresos tributables en la Parte III, anote “none” (ninguno) en la columna (a) de la línea 1. Turbotax premier federal e file state 2012 for pc download Información que se necesita. Turbotax premier federal e file state 2012 for pc download   Para identificar al proveedor del cuidado, tiene que dar la siguiente información sobre el proveedor: Nombre, Dirección y Número de identificación del contribuyente. Turbotax premier federal e file state 2012 for pc download   Si el proveedor del cuidado es una persona física, el número de identificación del contribuyente es su número de Seguro Social o su número de identificación del contribuyente individual. Turbotax premier federal e file state 2012 for pc download Si el proveedor del cuidado es una organización, entonces es su número de identificación del empleador (EIN, por sus siglas en inglés). Turbotax premier federal e file state 2012 for pc download   No tiene que mostrar el número de identificación del contribuyente si el proveedor del cuidado es una organización exenta de impuestos (tal como una iglesia o escuela). Turbotax premier federal e file state 2012 for pc download En este caso, escriba “Tax-Exempt” (Exento de impuestos) en el espacio donde el Formulario 2441 pide el número. Turbotax premier federal e file state 2012 for pc download   Si no puede proveer toda la información o si dicha información es incorrecta, tiene que demostrar que usted actuó con debida diligencia (de la cual se habla más adelante) al tratar de facilitar la información necesaria. Turbotax premier federal e file state 2012 for pc download Cómo obtener la información. Turbotax premier federal e file state 2012 for pc download   Puede usar el Formulario W-10 para solicitar la información requerida del proveedor de cuidados. Turbotax premier federal e file state 2012 for pc download Si no usa el Formulario W-10, puede obtener la información de una de las fuentes de información indicadas en las instrucciones del Formulario W-10, incluyendo: Una copia de la tarjeta del Seguro Social del proveedor, Una copia completada del Formulario W-4(SP) (o el Formulario W-4, en inglés) del proveedor de cuidados si éste es su empleado doméstico, Una copia del informe proporcionado por su empleador, si el proveedor es el plan de cuidado de dependientes de su empleador o Una carta o factura del proveedor si la información se muestra en ella. Turbotax premier federal e file state 2012 for pc download    Debería mantener esta información como documentación de su historial tributario. Turbotax premier federal e file state 2012 for pc download No envíe el Formulario W-10 (ni otros documentos que contengan esta información) al Servicio de Impuestos Internos (Internal Revenue Service). Turbotax premier federal e file state 2012 for pc download Debida diligencia. Turbotax premier federal e file state 2012 for pc download   Si la información acerca del proveedor de cuidados que usted proporcione es incorrecta o incompleta, es posible que no se le permita reclamar el crédito. Turbotax premier federal e file state 2012 for pc download Sin embargo, si usted puede demostrar haber actuado con debida diligencia al tratar de dar la información, todavía podrá reclamar el crédito. Turbotax premier federal e file state 2012 for pc download   Puede demostrar debida diligencia obteniendo y manteniendo un Formulario W-10 completado del proveedor o una de las fuentes de información enumeradas anteriormente. Turbotax premier federal e file state 2012 for pc download Los proveedores de cuidados pueden ser sancionados si no le proporcionan esta información a usted, o si proporcionan información incorrecta. Turbotax premier federal e file state 2012 for pc download Negativa del proveedor a dar información. Turbotax premier federal e file state 2012 for pc download   Si el proveedor se niega a darle la información de identificación, usted debería declarar la información que tenga disponible (tal como el nombre y dirección) en el Formulario 2441. Turbotax premier federal e file state 2012 for pc download Escriba “See Attached Statement” (Vea aclaración adjunta) en las columnas que piden la información que no tenga. Turbotax premier federal e file state 2012 for pc download Luego adjunte una aclaración que explique que le solicitó la información al proveedor de cuidados, pero que el mismo no le dio la información. Turbotax premier federal e file state 2012 for pc download Asegúrese de anotar su nombre y número de Seguro Social en la aclaración. Turbotax premier federal e file state 2012 for pc download Dicha aclaración mostrará que usted actuó con debida diligencia al tratar de dar la información necesaria. Turbotax premier federal e file state 2012 for pc download Ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero. Turbotax premier federal e file state 2012 for pc download   Si vive en el extranjero, es posible que su proveedor de cuidados no tenga, y que no esté obligado a conseguir, un número de identificación del contribuyente de los EE. Turbotax premier federal e file state 2012 for pc download UU. Turbotax premier federal e file state 2012 for pc download (por ejemplo, un número de Seguro Social o número de identificación del empleador). Turbotax premier federal e file state 2012 for pc download De ser así, escriba “LAFCP” (siglas en inglés que significan Living Abroad Foreign Care Provider (Proveedor de cuidados extranjero que vive en el extranjero)) en el espacio correspondiente al número de identificación del contribuyente perteneciente al proveedor de cuidados. Turbotax premier federal e file state 2012 for pc download Cómo Calcular el Crédito Su crédito es un porcentaje de sus gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Sus gastos están sujetos al límite del ingreso del trabajo y al límite de dinero. Turbotax premier federal e file state 2012 for pc download El porcentaje se basa en su ingreso bruto ajustado. Turbotax premier federal e file state 2012 for pc download Cómo Calcular el Total de los Gastos Relacionados con el Trabajo Para calcular su crédito por gastos relacionados con el trabajo del año 2013, sume sólo aquellos gastos pagados hasta el 31 de diciembre del año 2013. Turbotax premier federal e file state 2012 for pc download Gastos pagados por adelantado en un año anterior. Turbotax premier federal e file state 2012 for pc download   Si paga por algún servicio antes de que se provea de hecho, podrá usar los gastos pagados por adelantado solamente en el año en que el cuidado fue recibido. Turbotax premier federal e file state 2012 for pc download Declare los gastos en el año posterior como si de hecho fueran pagados en ese año posterior. Turbotax premier federal e file state 2012 for pc download Gastos no pagados hasta el año siguiente. Turbotax premier federal e file state 2012 for pc download   No cuente los gastos ocasionados en el año 2012 que usted pagó en el año 2013 como gastos relacionados con el trabajo en el año 2013. Turbotax premier federal e file state 2012 for pc download Quizás pueda reclamar un crédito adicional por dichos gastos en su declaración de impuestos del año 2013, pero tiene que calcularlo por separado. Turbotax premier federal e file state 2012 for pc download Vea Payments for prior year's expenses (Pagos por gastos del año anterior), bajo Amount of Credit (Cantidad del crédito) en la Publicación 503, en inglés. Turbotax premier federal e file state 2012 for pc download    Si incurrió en gastos en el año 2013 que no pagó hasta el año 2014, no los puede incluir cuando calcule el crédito del año 2013. Turbotax premier federal e file state 2012 for pc download Quizás pueda reclamar un crédito por esa cantidad en la declaración de impuestos del año 2014. Turbotax premier federal e file state 2012 for pc download Gastos reembolsados. Turbotax premier federal e file state 2012 for pc download   Si una agencia estatal de servicios sociales le paga una cantidad no tributable para reembolsarle algunos de sus gastos por el cuidado de su hijo o dependiente, no puede considerar esos gastos como gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Ejemplo. Turbotax premier federal e file state 2012 for pc download Usted pagó $3,000 en gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Una agencia estatal de servicios sociales le reembolsa $2,000. Turbotax premier federal e file state 2012 for pc download Puede usar sólamente $1,000 para calcular el crédito. Turbotax premier federal e file state 2012 for pc download Gastos médicos. Turbotax premier federal e file state 2012 for pc download   Algunos gastos por el cuidado de personas calificadas que no puedan cuidarse de sí mismas podrían reunir los requisitos para considerarse como gastos relacionados con el trabajo y también como gastos médicos. Turbotax premier federal e file state 2012 for pc download Puede usarlos de la manera que prefiera, pero no puede usar los mismos gastos para reclamar un crédito y también para declarar una deducción por gastos médicos. Turbotax premier federal e file state 2012 for pc download   Si usa estos gastos para calcular el crédito y son mayores que el límite del ingreso del trabajo o el límite de dinero, los cuales se explican más adelante, puede añadir a los gastos médicos la parte que excede del límite. Turbotax premier federal e file state 2012 for pc download Sin embargo, si usa el total de sus gastos para calcular la deducción de sus gastos médicos, no puede usar ninguna parte de los mismos para calcular el crédito. Turbotax premier federal e file state 2012 for pc download    Las cantidades que han sido excluidas de sus ingresos conforme al plan de cuidados de dependientes de su empleador no se pueden usar para declarar una deducción por gastos médicos. Turbotax premier federal e file state 2012 for pc download Beneficios para el Cuidado de Dependientes Si recibe beneficios para el cuidado de dependientes, el límite de dinero para propósitos del crédito podría ser disminuido. Turbotax premier federal e file state 2012 for pc download Vea más adelante Reducción del Límite de Dinero . Turbotax premier federal e file state 2012 for pc download No obstante, aun si no puede reclamar el crédito, quizás pueda declarar una exclusión o deducción por los beneficios para el cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download Beneficios para el cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download   Los beneficios para el cuidado de dependientes incluyen: Cantidades que su empleador le pague directamente a usted o directamente al proveedor de cuidados por el cuidado de su persona calificada mientras usted trabaje, El valor justo de mercado del cuidado en una guardería provista o financiada por su empleador y Aportaciones hechas por usted antes de la tasación de impuestos a una cuenta de gastos flexible para el cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download Puede ser que su sueldo haya sido reducido para pagar esos beneficios. Turbotax premier federal e file state 2012 for pc download Si recibió beneficios como empleado, éstos deberían estar anotados en el recuadro 10 de su Formulario W-2. Turbotax premier federal e file state 2012 for pc download Vea Informe del empleado , más adelante. Turbotax premier federal e file state 2012 for pc download Los beneficios que usted recibió como socio deberían estar anotados en el recuadro 13 de su Anexo K-1 (Formulario 1065) con el código O. Turbotax premier federal e file state 2012 for pc download Anote la cantidad de dichos beneficios en la línea 12 de la Parte III del Formulario 2441. Turbotax premier federal e file state 2012 for pc download Exclusión o deducción. Turbotax premier federal e file state 2012 for pc download   Si su empleador provee beneficios para el cuidado de dependientes, conforme a un plan calificado, tal vez pueda excluir estos beneficios de sus ingresos. Turbotax premier federal e file state 2012 for pc download Su empleador le puede decir si su plan de beneficios reúne los requisitos. Turbotax premier federal e file state 2012 for pc download Para declarar la exclusión, tiene que llenar la Parte III del Formulario 2441. Turbotax premier federal e file state 2012 for pc download No puede usar el Formulario 1040EZ. Turbotax premier federal e file state 2012 for pc download   Si trabaja por cuenta propia y recibe beneficios de un plan calificado de beneficios para el cuidado de dependientes, se le considera empleador y empleado a la vez. Turbotax premier federal e file state 2012 for pc download Por lo tanto, no se le permite una exclusión del salario, sino una deducción en la línea 14 del Anexo C (Formulario 1040), en la línea 19 ó 28 del Anexo E (Formulario 1040), o en la línea 15 del Anexo F (Formulario 1040). Turbotax premier federal e file state 2012 for pc download Para declarar la deducción, tiene que usar el Formulario 2441. Turbotax premier federal e file state 2012 for pc download   La cantidad que se puede excluir o deducir se limita a la que sea menor entre las siguientes: La cantidad total de beneficios para el cuidado de dependientes que usted recibió durante el año, La cantidad total de gastos calificados en los que usted incurrió durante el año, Su ingreso del trabajo, El ingreso del trabajo de su cónyuge o $5,000 ($2,500 si son casados que presentan la declaración por separado). Turbotax premier federal e file state 2012 for pc download La definición del ingreso del trabajo para fines de la exclusión o deducción es igual a la definición que se usa para calcular el crédito, salvo que el ingreso del trabajo para fines de la exclusión o deducción no incluye los beneficios para el cuidado de dependientes recibidos por usted. Turbotax premier federal e file state 2012 for pc download Vea Límite del Ingreso del Trabajo, más adelante. Turbotax premier federal e file state 2012 for pc download    Cuando está calculando su exclusión o deducción, usted puede elegir incluir en su ingreso del trabajo lo que ha ganado por concepto de pago por combate no sujeto a impuestos. Turbotax premier federal e file state 2012 for pc download Tiene esta opción aun si usted elige no incluir esos pagos en su ingreso del trabajo para propósitos del crédito por ingreso del trabajo o el crédito por gastos del cuidado de menores y dependientes. Turbotax premier federal e file state 2012 for pc download Informe del empleado. Turbotax premier federal e file state 2012 for pc download   Su empleador tiene que entregarle a usted un Formulario W-2 (o informe parecido) que muestre en el recuadro 10 la cantidad total de los beneficios para el cuidado de dependientes que le fueron provistos a usted durante el año conforme a un plan calificado. Turbotax premier federal e file state 2012 for pc download Su empleador también incluirá en sus salarios, anotados en el recuadro 1 de su Formulario W-2, todos los beneficios para el cuidado de dependientes que exceden de los $5,000. Turbotax premier federal e file state 2012 for pc download Efecto de la exclusión sobre el crédito. Turbotax premier federal e file state 2012 for pc download   Si excluye de sus ingresos los beneficios para el cuidado de dependientes, la cantidad de los beneficios excluidos: No se incluye en sus gastos relacionados con el trabajo y Reduce el límite de dinero, explicado más adelante. Turbotax premier federal e file state 2012 for pc download Límite del Ingreso del Trabajo La cantidad de los gastos relacionados con el trabajo que usted puede utilizar para calcular su crédito no puede exceder: Del importe de su ingreso del trabajo del año, si está soltero al final del año ni Del que sea menor entre su ingreso del trabajo y el de su cónyuge durante el año, si están casados al final del año. Turbotax premier federal e file state 2012 for pc download El ingreso del trabajo se define bajo Requisito del Ingreso del Trabajo , anteriormente. Turbotax premier federal e file state 2012 for pc download En el caso del punto (2) anterior, utilice el total del ingreso del trabajo de su cónyuge durante todo el año, aunque estuviera casado solamente durante una parte del año. Turbotax premier federal e file state 2012 for pc download Cónyuge separado. Turbotax premier federal e file state 2012 for pc download   Si está legalmente separado o casado y no vive con su cónyuge (tal como se describe anteriormente bajo Requisito de la Declaración Conjunta ), a usted no se le considera casado para propósitos del límite del ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download Use solamente su propio ingreso al calcular el límite del ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download Cónyuge sobreviviente. Turbotax premier federal e file state 2012 for pc download   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta como cónyuge sobreviviente, puede, pero no está obligado a, tomar en cuenta el ingreso del trabajo de su cónyuge fallecido durante el año. Turbotax premier federal e file state 2012 for pc download Leyes de los bienes gananciales. Turbotax premier federal e file state 2012 for pc download   Debe hacer caso omiso de las leyes de los bienes gananciales al calcular el ingreso del trabajo para este crédito. Turbotax premier federal e file state 2012 for pc download Si usted o cónyuge es estudiante o no puede cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download   Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo, se considera que tiene ingreso del trabajo. Turbotax premier federal e file state 2012 for pc download Se considera que su ingreso del trabajo mensual es de por lo menos $250 si hay una persona calificada en la vivienda de usted, o de por lo menos $500 si hay dos o más personas en su vivienda. Turbotax premier federal e file state 2012 for pc download Si su cónyuge trabaja. Turbotax premier federal e file state 2012 for pc download   Si su cónyuge trabaja durante ese mes, utilice $250 (o $500) o el ingreso del trabajo real de él o ella para ese mes, lo que sea mayor. Turbotax premier federal e file state 2012 for pc download Si su cónyuge reúne los requisitos por una parte de un mes. Turbotax premier federal e file state 2012 for pc download    Si su cónyuge es estudiante a tiempo completo o no puede cuidar de sí mismo sólo por una parte del mes, la cantidad entera de $250 (o $500) todavía corresponde para ese mes. Turbotax premier federal e file state 2012 for pc download Usted es estudiante o no puede cuidar de sí mismo. Turbotax premier federal e file state 2012 for pc download   También corresponden estas reglas si usted es estudiante o no puede cuidar de sí mismo y presenta una declaración conjunta. Turbotax premier federal e file state 2012 for pc download Por cada mes o parte del mes que sea un estudiante o que no pueda cuidar de sí mismo, se considera que su ingreso del trabajo es por lo menos $250 (o $500). Turbotax premier federal e file state 2012 for pc download Si también trabaja durante ese mes, use la cantidad mayor de $250 (o $500) o su cantidad real de ingreso del trabajo para ese mes. Turbotax premier federal e file state 2012 for pc download Si ambos cónyuges reúnen los requisitos. Turbotax premier federal e file state 2012 for pc download   Si, en el mismo mes, tanto usted como su cónyuge son estudiantes a tiempo completo o no pueden cuidar de sí mismos, se puede considerar que sólo un cónyuge tiene este ingreso del trabajo de $250 (o $500) para ese mes. Turbotax premier federal e file state 2012 for pc download Límite de Dinero Existe un límite en la cantidad de gastos relacionados con el trabajo que se puede usar para calcular el crédito. Turbotax premier federal e file state 2012 for pc download El límite es $3,000 en el caso de una persona calificada, o $6,000 en el caso de dos o más personas calificadas. Turbotax premier federal e file state 2012 for pc download Si pagó gastos relacionados con el trabajo por el cuidado de dos o más personas calificadas, el límite aplicable es de $6,000. Turbotax premier federal e file state 2012 for pc download No hay necesidad de dividir dicho límite de $6,000 por igual entre ellas. Turbotax premier federal e file state 2012 for pc download Por ejemplo, si sus gastos relacionados con el trabajo por el cuidado de una persona calificada son de $3,200 y los gastos relacionados con el trabajo por otra persona calificada son de $2,800, puede utilizar el total, $6,000, al calcular el crédito. Turbotax premier federal e file state 2012 for pc download Límite anual. Turbotax premier federal e file state 2012 for pc download   El límite de dinero es un límite anual. Turbotax premier federal e file state 2012 for pc download La cantidad del límite de dinero se mantiene igual, sin importar cuánto tiempo durante el año tenga en su residencia a una persona calificada. Turbotax premier federal e file state 2012 for pc download Utilice el límite de $3,000 si pagó gastos relacionados con el trabajo para una persona calificada en algún momento del año. Turbotax premier federal e file state 2012 for pc download Utilice el límite de $6,000 si pagó gastos relacionados con el trabajo para más de una persona calificada en algún momento del año. Turbotax premier federal e file state 2012 for pc download Reducción del Límite de Dinero Si recibió beneficios para el cuidado de dependientes que usted excluye o deduce de sus ingresos, tiene que restar esa cantidad del límite de dinero que le corresponde. Turbotax premier federal e file state 2012 for pc download La reducción del límite de dinero se calcula en la Parte III del Formulario 2441. Turbotax premier federal e file state 2012 for pc download Vea la sección anterior, Beneficios para el Cuidado de Dependientes , para información sobre cómo excluir o deducir estos beneficios. Turbotax premier federal e file state 2012 for pc download Ejemplo 1. Turbotax premier federal e file state 2012 for pc download Jorge es viudo, tiene un hijo y gana $24,000 al año. Turbotax premier federal e file state 2012 for pc download Paga gastos relacionados con el trabajo de $2,900 por el cuidado de su hijo de 4 años de edad. Turbotax premier federal e file state 2012 for pc download Jorge reúne los requisitos para reclamar el crédito por gastos del cuidado de menores y dependientes. Turbotax premier federal e file state 2012 for pc download Su empleador paga $1,000 adicionales, conforme a un plan de beneficios para el cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download Estos $1,000 se excluyen de los ingresos de Jorge. Turbotax premier federal e file state 2012 for pc download Aunque el límite de dinero para sus gastos relacionados con el trabajo es de $3,000 (una persona calificada), Jorge calcula su crédito basándose solamente en $2,000 de los $2,900 que pagó por gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Ésto se debe a que su límite de dinero se ha reducido como se muestra a continuación:   Reducción del Límite de Dinero de Jorge 1) Máximo de gastos permitidos para una persona calificada $3,000 2) Menos: Los beneficios para el cuidado de dependientes que Jorge excluye de sus ingresos −1,000 3) Reducción del límite de dinero sobre los gastos que Jorge puede utilizar para el crédito $2,000 Ejemplo 2. Turbotax premier federal e file state 2012 for pc download Ronaldo está casado y tanto él como su esposa trabajan. Turbotax premier federal e file state 2012 for pc download Cada uno tiene ingreso del trabajo superior a $6,000. Turbotax premier federal e file state 2012 for pc download Ellos tienen dos hijos, Anita y Antonio, de 2 y 4 años. Turbotax premier federal e file state 2012 for pc download Sus hijos asisten a un centro de cuidados para niños durante el día, el cual es controlado por el estado, y con licencia expedida por el mismo. Turbotax premier federal e file state 2012 for pc download Ronaldo tuvo $6,000 en gastos relacionados con su trabajo en el año. Turbotax premier federal e file state 2012 for pc download El empleador de Ronaldo ofrece un programa de ayuda para el cuidado de dependientes como parte de su plan cafeteria, el cual permite que los empleados efectúen aportaciones a un plan de gastos flexibles para el cuidado de dependientes (Dependent care flexible spending arrangement) antes de que se tasen impuestos sobre las mismas. Turbotax premier federal e file state 2012 for pc download Como parte de este programa, Ronaldo ha elegido tomar la exclusión máxima de $5,000 de su salario para pagar los gastos del cuidado de dependientes. Turbotax premier federal e file state 2012 for pc download Aunque el límite de dinero para los gastos relacionados con el trabajo es de $6,000 (para dos o más personas calificadas), Ronaldo calcula su crédito usando sólo $1,000 de los $6,000 que pagó por concepto de gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Esto se debe a la reducción de su límite de dinero, explicada a continuación. Turbotax premier federal e file state 2012 for pc download   Reducción del Límite de Dinero de Ronaldo 1) Máximo de gastos permitidos para dos personas calificadas $6,000 2) Menos: Los beneficios para el cuidado de dependientes elegidos del plan “cafetería” ofrecido por su empleador, y excluidos del ingreso de Ronaldo −5,000 3) Reducción del límite de dinero sobre los gastos que Ronaldo puede utilizar para el crédito $1,000 Cantidad de Crédito Para determinar la cantidad de su crédito, multiplique sus gastos relacionados con el trabajo (después de aplicar el límite del ingreso del trabajo y el límite de dinero) por el porcentaje correspondiente. Turbotax premier federal e file state 2012 for pc download Este porcentaje depende del ingreso bruto ajustado, como se refleja en la línea 38 del Formulario 1040 o la línea 22 del Formulario 1040A. Turbotax premier federal e file state 2012 for pc download La tabla siguiente muestra el porcentaje que deberá usar basado en el ingreso bruto ajustado:   SI su ingreso bruto ajustado es: ENTONCES el       Más de   Pero no más de   porcentaje es:       $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No hay límite   20%   Cómo Reclamar el Crédito Para reclamar el crédito, puede presentar el Formulario 1040 o el Formulario 1040A. Turbotax premier federal e file state 2012 for pc download No puede reclamar el crédito en el Formulario 1040EZ. Turbotax premier federal e file state 2012 for pc download Formulario 1040 ó 1040A. Turbotax premier federal e file state 2012 for pc download   Tiene que completar el Formulario 2441 y adjuntar el mismo a su Formulario 1040 ó 1040A. Turbotax premier federal e file state 2012 for pc download Anote la cantidad del crédito en la línea 48 del Formulario 1040 o la línea 29 del Formulario 1040A. Turbotax premier federal e file state 2012 for pc download Límite de crédito. Turbotax premier federal e file state 2012 for pc download   En la mayoría de los casos, la cantidad de crédito que puede reclamar se limita a la cantidad de su impuesto. Turbotax premier federal e file state 2012 for pc download Para más información vea las Instrucciones del Formulario 2441. Turbotax premier federal e file state 2012 for pc download Crédito tributario no reembolsable. Turbotax premier federal e file state 2012 for pc download   No puede obtener un reembolso por parte alguna del crédito que supere este límite. Turbotax premier federal e file state 2012 for pc download Mantenimiento de documentación. Turbotax premier federal e file state 2012 for pc download Usted debería mantener datos y registros de los gastos relacionados con el trabajo. Turbotax premier federal e file state 2012 for pc download Además, si su dependiente o cónyuge no puede cuidar de sí mismo, los datos y registros que mantiene deben indicar tanto la forma como la duración de la incapacidad. Turbotax premier federal e file state 2012 for pc download Otros datos y documentos que debería mantener para respaldar su solicitud de crédito se describen anteriormente bajo Requisito de Identificación del Proveedor de Cuidados . Turbotax premier federal e file state 2012 for pc download Impuestos sobre la Nómina para Empleadores de Empleados Domésticos Si le paga a alguien para que venga a su hogar y cuide a su dependiente o a su cónyuge, es posible que se le considere un empleador de empleados domésticos. Turbotax premier federal e file state 2012 for pc download Si es empleador de empleados domésticos, necesitará obtener un número de identificación del empleador (EIN) y quizás tenga que pagar impuestos sobre la nómina. Turbotax premier federal e file state 2012 for pc download Si las personas que trabajan en la residencia de usted son empleados autónomos, es decir, trabajan por cuenta propia, usted no es responsable de ninguno de los impuestos que se explican en esta sección. Turbotax premier federal e file state 2012 for pc download Las personas que trabajan por cuenta propia no son empleados domésticos. Turbotax premier federal e file state 2012 for pc download Por lo general, usted no es empleador de empleados domésticos si la persona que cuida a su dependiente o cónyuge presta el servicio de cuidados en su propia residencia o lugar de negocio. Turbotax premier federal e file state 2012 for pc download Si usa una agencia de empleo que tiene control sobre la clase de trabajo que realiza una niñera o acompañante que trabaja en la vivienda de usted, y sobre la manera en que se realiza el mismo, aquella persona no es su empleado. Turbotax premier federal e file state 2012 for pc download Dicho control podría incluir proveer reglas de conducta y aspecto personal y exigir la entrega de informes con regularidad. Turbotax premier federal e file state 2012 for pc download Si ese es el caso, usted no tiene que pagar impuestos sobre la nómina. Turbotax premier federal e file state 2012 for pc download Sin embargo, si una agencia sólo le entrega una lista de niñeros o niñeras y usted contrata a uno de los que encontró en esa lista y paga directamente al mismo por sus servicios, dicha persona podría ser su empleado. Turbotax premier federal e file state 2012 for pc download Si tiene un empleado doméstico usted podría estar sujeto a: Los impuestos del Seguro Social y Medicare, El impuesto federal sobre el desempleo y La retención del impuesto federal sobre el ingreso. Turbotax premier federal e file state 2012 for pc download Los impuestos del Seguro Social y Medicare, por lo general, son retenidos de la paga de los empleados, y los empleadores pagan una cantidad igual. Turbotax premier federal e file state 2012 for pc download El impuesto federal para el desempleo (FUTA, por sus siglas en inglés) lo paga solamente el empleador y son pagos por desempleo a empleados que hayan perdido su trabajo. Turbotax premier federal e file state 2012 for pc download El impuesto federal sobre el ingreso se retiene del sueldo total del empleado si él le pide que lo haga y usted está de acuerdo. Turbotax premier federal e file state 2012 for pc download Para más información sobre las responsabilidades tributarias de un empleador doméstico, vea la Publicación 926 y el Anexo H (Formulario 1040), en inglés, y las instrucciones correspondientes. Turbotax premier federal e file state 2012 for pc download Impuestos estatales sobre la nómina. Turbotax premier federal e file state 2012 for pc download   Es posible que también tenga que pagar el impuesto estatal de desempleo. Turbotax premier federal e file state 2012 for pc download Póngase en contacto con su oficina de impuestos estatales para el desempleo a fin de obtener más información. Turbotax premier federal e file state 2012 for pc download También debería averiguar si necesita pagar o cobrar otros impuestos estatales sobre la nómina o tener seguro de compensación al trabajador. Turbotax premier federal e file state 2012 for pc download Para una lista de agencias de impuestos estatales de desempleo, vísite el sitio web del U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Department of Labor (Departamento del Trabajo). Turbotax premier federal e file state 2012 for pc download Un enlace a este sitio web está en la Publicación 926, en inglés, o lo puede buscar en línea. Turbotax premier federal e file state 2012 for pc download Prev  Up  Next   Home   More Online Publications
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The Turbotax Premier Federal E File State 2012 For Pc Download

Turbotax premier federal e file state 2012 for pc download 4. Turbotax premier federal e file state 2012 for pc download   Tax Withholding and Estimated Tax Table of Contents What's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 What's New for 2014 Tax law changes for 2014. Turbotax premier federal e file state 2012 for pc download  When you figure how much income tax you want withheld from your pay and when you figure your estimated tax, consider tax law changes effective in 2014. Turbotax premier federal e file state 2012 for pc download For more information, see Publication 505. Turbotax premier federal e file state 2012 for pc download Reminders Estimated tax safe harbor for higher income taxpayers. Turbotax premier federal e file state 2012 for pc download  If your 2013 adjusted gross income was more than $150,000 ($75,000 if you are married filing a separate return), you must pay the smaller of 90% of your expected tax for 2014 or 110% of the tax shown on your 2013 return to avoid an estimated tax penalty. Turbotax premier federal e file state 2012 for pc download Introduction This chapter discusses how to pay your tax as you earn or receive income during the year. Turbotax premier federal e file state 2012 for pc download In general, the federal income tax is a pay-as-you-go tax. Turbotax premier federal e file state 2012 for pc download There are two ways to pay as you go. Turbotax premier federal e file state 2012 for pc download Withholding. Turbotax premier federal e file state 2012 for pc download If you are an employee, your employer probably withholds income tax from your pay. Turbotax premier federal e file state 2012 for pc download Tax also may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Turbotax premier federal e file state 2012 for pc download The amount withheld is paid to the IRS in your name. Turbotax premier federal e file state 2012 for pc download Estimated tax. Turbotax premier federal e file state 2012 for pc download If you do not pay your tax through withholding, or do not pay enough tax that way, you may have to pay estimated tax. Turbotax premier federal e file state 2012 for pc download People who are in business for themselves generally will have to pay their tax this way. Turbotax premier federal e file state 2012 for pc download Also, you may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rent, and royalties. Turbotax premier federal e file state 2012 for pc download Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well. Turbotax premier federal e file state 2012 for pc download This chapter explains these methods. Turbotax premier federal e file state 2012 for pc download In addition, it also explains the following. Turbotax premier federal e file state 2012 for pc download Credit for withholding and estimated tax. Turbotax premier federal e file state 2012 for pc download When you file your 2013 income tax return, take credit for all the income tax withheld from your salary, wages, pensions, etc. Turbotax premier federal e file state 2012 for pc download , and for the estimated tax you paid for 2013. Turbotax premier federal e file state 2012 for pc download Also take credit for any excess social security or railroad retirement tax withheld (discussed in chapter 37). Turbotax premier federal e file state 2012 for pc download Underpayment penalty. Turbotax premier federal e file state 2012 for pc download If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download In most cases, the IRS can figure this penalty for you. Turbotax premier federal e file state 2012 for pc download See Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request 1040-ES Estimated Tax for Individuals 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen Tax Withholding for 2014 This section discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. Turbotax premier federal e file state 2012 for pc download This section explains the rules for withholding tax from each of these types of income. Turbotax premier federal e file state 2012 for pc download This section also covers backup withholding on interest, dividends, and other payments. Turbotax premier federal e file state 2012 for pc download Salaries and Wages Income tax is withheld from the pay of most employees. Turbotax premier federal e file state 2012 for pc download Your pay includes your regular pay, bonuses, commissions, and vacation allowances. Turbotax premier federal e file state 2012 for pc download It also includes reimbursements and other expense allowances paid under a nonaccountable plan. Turbotax premier federal e file state 2012 for pc download See Supplemental Wages , later, for more information about reimbursements and allowances paid under a nonaccountable plan. Turbotax premier federal e file state 2012 for pc download If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. Turbotax premier federal e file state 2012 for pc download This is explained under Exemption From Withholding , later. Turbotax premier federal e file state 2012 for pc download You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. Turbotax premier federal e file state 2012 for pc download If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Turbotax premier federal e file state 2012 for pc download Military retirees. Turbotax premier federal e file state 2012 for pc download   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. Turbotax premier federal e file state 2012 for pc download Household workers. Turbotax premier federal e file state 2012 for pc download   If you are a household worker, you can ask your employer to withhold income tax from your pay. Turbotax premier federal e file state 2012 for pc download A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. Turbotax premier federal e file state 2012 for pc download   Tax is withheld only if you want it withheld and your employer agrees to withhold it. Turbotax premier federal e file state 2012 for pc download If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed later under Estimated Tax for 2014 . Turbotax premier federal e file state 2012 for pc download Farmworkers. Turbotax premier federal e file state 2012 for pc download   Generally, income tax is withheld from your cash wages for work on a farm unless your employer does both of these: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. Turbotax premier federal e file state 2012 for pc download Differential wage payments. Turbotax premier federal e file state 2012 for pc download    When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. Turbotax premier federal e file state 2012 for pc download Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. Turbotax premier federal e file state 2012 for pc download The wages and withholding will be reported on Form W-2, Wage and Tax Statement. Turbotax premier federal e file state 2012 for pc download   The credit employers can claim for differential wages paid to activated military reservists is scheduled to expire for wages paid after December 31, 2013. Turbotax premier federal e file state 2012 for pc download Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. Turbotax premier federal e file state 2012 for pc download The amount you earn in each payroll period. Turbotax premier federal e file state 2012 for pc download The information you give your employer on Form W-4. Turbotax premier federal e file state 2012 for pc download Form W-4 includes four types of information that your employer will use to figure your withholding. Turbotax premier federal e file state 2012 for pc download Whether to withhold at the single rate or at the lower married rate. Turbotax premier federal e file state 2012 for pc download How many withholding allowances you claim (each allowance reduces the amount withheld). Turbotax premier federal e file state 2012 for pc download Whether you want an additional amount withheld. Turbotax premier federal e file state 2012 for pc download Whether you are claiming an exemption from withholding in 2014. Turbotax premier federal e file state 2012 for pc download See Exemption From Withholding , later. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download You must specify a filing status and a number of withholding allowances on Form W-4. Turbotax premier federal e file state 2012 for pc download You cannot specify only a dollar amount of withholding. Turbotax premier federal e file state 2012 for pc download New Job When you start a new job, you must fill out Form W-4 and give it to your employer. Turbotax premier federal e file state 2012 for pc download Your employer should have copies of the form. Turbotax premier federal e file state 2012 for pc download If you need to change the information later, you must fill out a new form. Turbotax premier federal e file state 2012 for pc download If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. Turbotax premier federal e file state 2012 for pc download You may be able to avoid overwithholding if your employer agrees to use the part-year method. Turbotax premier federal e file state 2012 for pc download See Part-Year Method in chapter 1 of Publication 505 for more information. Turbotax premier federal e file state 2012 for pc download Employee also receiving pension income. Turbotax premier federal e file state 2012 for pc download   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. Turbotax premier federal e file state 2012 for pc download However, you can choose to split your withholding allowances between your pension and job in any manner. Turbotax premier federal e file state 2012 for pc download Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. Turbotax premier federal e file state 2012 for pc download When this happens, you may need to give your employer a new Form W-4 to change your withholding status or your number of allowances. Turbotax premier federal e file state 2012 for pc download If the changes reduce the number of allowances you are claiming or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. Turbotax premier federal e file state 2012 for pc download Generally, you can submit a new Form W-4 whenever you wish to change the number of your withholding allowances for any other reason. Turbotax premier federal e file state 2012 for pc download Changing your withholding for 2015. Turbotax premier federal e file state 2012 for pc download   If events in 2014 will decrease the number of your withholding allowances for 2015, you must give your employer a new Form W-4 by December 1, 2014. Turbotax premier federal e file state 2012 for pc download If the event occurs in December 2014, submit a new Form W-4 within 10 days. Turbotax premier federal e file state 2012 for pc download Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too little or too much. Turbotax premier federal e file state 2012 for pc download If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. Turbotax premier federal e file state 2012 for pc download You should try to have your withholding match your actual tax liability. Turbotax premier federal e file state 2012 for pc download If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. Turbotax premier federal e file state 2012 for pc download If too much tax is withheld, you will lose the use of that money until you get your refund. Turbotax premier federal e file state 2012 for pc download Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download You cannot give your employer a payment to cover withholding on salaries and wages for past pay periods or a payment for estimated tax. Turbotax premier federal e file state 2012 for pc download Completing Form W-4 and Worksheets Form W-4 has worksheets to help you figure how many withholding allowances you can claim. Turbotax premier federal e file state 2012 for pc download The worksheets are for your own records. Turbotax premier federal e file state 2012 for pc download Do not give them to your employer. Turbotax premier federal e file state 2012 for pc download Multiple jobs. Turbotax premier federal e file state 2012 for pc download   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. Turbotax premier federal e file state 2012 for pc download Then split your allowances between the Forms W-4 for each job. Turbotax premier federal e file state 2012 for pc download You cannot claim the same allowances with more than one employer at the same time. Turbotax premier federal e file state 2012 for pc download You can claim all your allowances with one employer and none with the other(s), or divide them any other way. Turbotax premier federal e file state 2012 for pc download Married individuals. Turbotax premier federal e file state 2012 for pc download   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. Turbotax premier federal e file state 2012 for pc download Use only one set of worksheets. Turbotax premier federal e file state 2012 for pc download You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. Turbotax premier federal e file state 2012 for pc download   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. Turbotax premier federal e file state 2012 for pc download Alternative method of figuring withholding allowances. Turbotax premier federal e file state 2012 for pc download   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. Turbotax premier federal e file state 2012 for pc download For more information, see Alternative method of figuring withholding allowances under Completing Form W-4 and Worksheets in Publication 505, chapter 1. Turbotax premier federal e file state 2012 for pc download Personal Allowances Worksheet. Turbotax premier federal e file state 2012 for pc download   Use the Personal Allowances Worksheet on Form W-4 to figure your withholding allowances based on exemptions and any special allowances that apply. Turbotax premier federal e file state 2012 for pc download Deduction and Adjustments Worksheet. Turbotax premier federal e file state 2012 for pc download   Use the Deduction and Adjustments Worksheet on Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. Turbotax premier federal e file state 2012 for pc download Also, complete this worksheet when you have changes to these items to see if you need to change your withholding. Turbotax premier federal e file state 2012 for pc download Two-Earners/Multiple Jobs Worksheet. Turbotax premier federal e file state 2012 for pc download   You may need to complete the Two-Earners/Multiple Jobs Worksheet on Form W-4 if you have more than one job, a working spouse, or are also receiving a pension. Turbotax premier federal e file state 2012 for pc download Also, on this worksheet you can add any additional withholding necessary to cover any amount you expect to owe other than income tax, such as self-employment tax. Turbotax premier federal e file state 2012 for pc download Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. Turbotax premier federal e file state 2012 for pc download You accurately complete all the Form W-4 worksheets that apply to you. Turbotax premier federal e file state 2012 for pc download You give your employer a new Form W-4 when changes occur. Turbotax premier federal e file state 2012 for pc download But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. Turbotax premier federal e file state 2012 for pc download This is most likely to happen in the following situations. Turbotax premier federal e file state 2012 for pc download You are married and both you and your spouse work. Turbotax premier federal e file state 2012 for pc download You have more than one job at a time. Turbotax premier federal e file state 2012 for pc download You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. Turbotax premier federal e file state 2012 for pc download You will owe additional amounts with your return, such as self-employment tax. Turbotax premier federal e file state 2012 for pc download Your withholding is based on obsolete Form W-4 information for a substantial part of the year. Turbotax premier federal e file state 2012 for pc download Your earnings are more than the amount shown under Check your withholding in the instructions at the top of page 1 of Form W-4. Turbotax premier federal e file state 2012 for pc download You work only part of the year. Turbotax premier federal e file state 2012 for pc download You change the number of your withholding allowances during the year. Turbotax premier federal e file state 2012 for pc download Cumulative wage method. Turbotax premier federal e file state 2012 for pc download   If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. Turbotax premier federal e file state 2012 for pc download You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. Turbotax premier federal e file state 2012 for pc download You must ask your employer in writing to use this method. Turbotax premier federal e file state 2012 for pc download   To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. Turbotax premier federal e file state 2012 for pc download ) since the beginning of the year. Turbotax premier federal e file state 2012 for pc download Publication 505 To make sure you are getting the right amount of tax withheld, get Publication 505. Turbotax premier federal e file state 2012 for pc download It will help you compare the total tax to be withheld during the year with the tax you can expect to figure on your return. Turbotax premier federal e file state 2012 for pc download It also will help you determine how much, if any, additional withholding is needed each payday to avoid owing tax when you file your return. Turbotax premier federal e file state 2012 for pc download If you do not have enough tax withheld, you may have to pay estimated tax, as explained under Estimated Tax for 2014 , later. Turbotax premier federal e file state 2012 for pc download You can use the IRS Withholding Calculator at www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov/Individuals, instead of Publication 505 or the worksheets included with Form W-4, to determine whether you need to have your withholding increased or decreased. Turbotax premier federal e file state 2012 for pc download Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. Turbotax premier federal e file state 2012 for pc download These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. Turbotax premier federal e file state 2012 for pc download New Form W-4. Turbotax premier federal e file state 2012 for pc download   When you start a new job, your employer should have you complete a Form W-4. Turbotax premier federal e file state 2012 for pc download Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. Turbotax premier federal e file state 2012 for pc download   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. Turbotax premier federal e file state 2012 for pc download The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. Turbotax premier federal e file state 2012 for pc download No Form W-4. Turbotax premier federal e file state 2012 for pc download   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. Turbotax premier federal e file state 2012 for pc download Repaying withheld tax. Turbotax premier federal e file state 2012 for pc download   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. Turbotax premier federal e file state 2012 for pc download Your employer cannot repay any of the tax previously withheld. Turbotax premier federal e file state 2012 for pc download Instead, claim the full amount withheld when you file your tax return. Turbotax premier federal e file state 2012 for pc download   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. Turbotax premier federal e file state 2012 for pc download Your employer can repay the amount that was withheld incorrectly. Turbotax premier federal e file state 2012 for pc download If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. Turbotax premier federal e file state 2012 for pc download Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. Turbotax premier federal e file state 2012 for pc download The exemption applies only to income tax, not to social security or Medicare tax. Turbotax premier federal e file state 2012 for pc download You can claim exemption from withholding for 2014 only if both of the following situations apply. Turbotax premier federal e file state 2012 for pc download For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. Turbotax premier federal e file state 2012 for pc download For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. Turbotax premier federal e file state 2012 for pc download Students. Turbotax premier federal e file state 2012 for pc download   If you are a student, you are not automatically exempt. Turbotax premier federal e file state 2012 for pc download See chapter 1 to find out if you must file a return. Turbotax premier federal e file state 2012 for pc download If you work only part time or only during the summer, you may qualify for exemption from withholding. Turbotax premier federal e file state 2012 for pc download Age 65 or older or blind. Turbotax premier federal e file state 2012 for pc download   If you are 65 or older or blind, use Worksheet 1-3 or 1-4 in chapter 1 of Publication 505, to help you decide if you qualify for exemption from withholding. Turbotax premier federal e file state 2012 for pc download Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. Turbotax premier federal e file state 2012 for pc download Instead, see Itemizing deductions or claiming exemptions or credits in chapter 1 of Publication 505. Turbotax premier federal e file state 2012 for pc download Claiming exemption from withholding. Turbotax premier federal e file state 2012 for pc download   To claim exemption, you must give your employer a Form W-4. Turbotax premier federal e file state 2012 for pc download Do not complete lines 5 and 6. Turbotax premier federal e file state 2012 for pc download Enter “Exempt” on line 7. Turbotax premier federal e file state 2012 for pc download   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. Turbotax premier federal e file state 2012 for pc download If you claim exemption in 2014, but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. Turbotax premier federal e file state 2012 for pc download   Your claim of exempt status may be reviewed by the IRS. Turbotax premier federal e file state 2012 for pc download An exemption is good for only 1 year. Turbotax premier federal e file state 2012 for pc download   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. Turbotax premier federal e file state 2012 for pc download Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. Turbotax premier federal e file state 2012 for pc download The payer can figure withholding on supplemental wages using the same method used for your regular wages. Turbotax premier federal e file state 2012 for pc download However, if these payments are identified separately from your regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. Turbotax premier federal e file state 2012 for pc download Expense allowances. Turbotax premier federal e file state 2012 for pc download   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. Turbotax premier federal e file state 2012 for pc download   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. Turbotax premier federal e file state 2012 for pc download   For more information about accountable and nonaccountable expense allowance plans, see Reimbursements in chapter 26. Turbotax premier federal e file state 2012 for pc download Penalties You may have to pay a penalty of $500 if both of the following apply. Turbotax premier federal e file state 2012 for pc download You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. Turbotax premier federal e file state 2012 for pc download You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. Turbotax premier federal e file state 2012 for pc download There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. Turbotax premier federal e file state 2012 for pc download The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. Turbotax premier federal e file state 2012 for pc download These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. Turbotax premier federal e file state 2012 for pc download A simple error or an honest mistake will not result in one of these penalties. Turbotax premier federal e file state 2012 for pc download For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a W-4 penalty. Turbotax premier federal e file state 2012 for pc download Tips The tips you receive while working on your job are considered part of your pay. Turbotax premier federal e file state 2012 for pc download You must include your tips on your tax return on the same line as your regular pay. Turbotax premier federal e file state 2012 for pc download However, tax is not withheld directly from tip income, as it is from your regular pay. Turbotax premier federal e file state 2012 for pc download Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. Turbotax premier federal e file state 2012 for pc download See chapter 6 for information on reporting your tips to your employer. Turbotax premier federal e file state 2012 for pc download For more information on the withholding rules for tip income, see Publication 531, Reporting Tip Income. Turbotax premier federal e file state 2012 for pc download How employer figures amount to withhold. Turbotax premier federal e file state 2012 for pc download   The tips you report to your employer are counted as part of your income for the month you report them. Turbotax premier federal e file state 2012 for pc download Your employer can figure your withholding in either of two ways. Turbotax premier federal e file state 2012 for pc download By withholding at the regular rate on the sum of your pay plus your reported tips. Turbotax premier federal e file state 2012 for pc download By withholding at the regular rate on your pay plus a percentage of your reported tips. Turbotax premier federal e file state 2012 for pc download Not enough pay to cover taxes. Turbotax premier federal e file state 2012 for pc download   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. Turbotax premier federal e file state 2012 for pc download See Giving your employer money for taxes in chapter 6. Turbotax premier federal e file state 2012 for pc download Allocated tips. Turbotax premier federal e file state 2012 for pc download   Your employer should not withhold income tax, Medicare tax, social security tax, or railroad retirement tax on any allocated tips. Turbotax premier federal e file state 2012 for pc download Withholding is based only on your pay plus your reported tips. Turbotax premier federal e file state 2012 for pc download Your employer should refund to you any incorrectly withheld tax. Turbotax premier federal e file state 2012 for pc download See Allocated Tips in chapter 6 for more information. Turbotax premier federal e file state 2012 for pc download Taxable Fringe Benefits The value of certain noncash fringe benefits you receive from your employer is considered part of your pay. Turbotax premier federal e file state 2012 for pc download Your employer generally must withhold income tax on these benefits from your regular pay. Turbotax premier federal e file state 2012 for pc download For information on fringe benefits, see Fringe Benefits under Employee Compensation in chapter 5. Turbotax premier federal e file state 2012 for pc download Although the value of your personal use of an employer-provided car, truck, or other highway motor vehicle is taxable, your employer can choose not to withhold income tax on that amount. Turbotax premier federal e file state 2012 for pc download Your employer must notify you if this choice is made. Turbotax premier federal e file state 2012 for pc download For more information on withholding on taxable fringe benefits, see chapter 1 of Publication 505. Turbotax premier federal e file state 2012 for pc download Sick Pay Sick pay is a payment to you to replace your regular wages while you are temporarily absent from work due to sickness or personal injury. Turbotax premier federal e file state 2012 for pc download To qualify as sick pay, it must be paid under a plan to which your employer is a party. Turbotax premier federal e file state 2012 for pc download If you receive sick pay from your employer or an agent of your employer, income tax must be withheld. Turbotax premier federal e file state 2012 for pc download An agent who does not pay regular wages to you may choose to withhold income tax at a flat rate. Turbotax premier federal e file state 2012 for pc download However, if you receive sick pay from a third party who is not acting as an agent of your employer, income tax will be withheld only if you choose to have it withheld. Turbotax premier federal e file state 2012 for pc download See Form W-4S , later. Turbotax premier federal e file state 2012 for pc download If you receive payments under a plan in which your employer does not participate (such as an accident or health plan where you paid all the premiums), the payments are not sick pay and usually are not taxable. Turbotax premier federal e file state 2012 for pc download Union agreements. Turbotax premier federal e file state 2012 for pc download   If you receive sick pay under a collective bargaining agreement between your union and your employer, the agreement may determine the amount of income tax withholding. Turbotax premier federal e file state 2012 for pc download See your union representative or your employer for more information. Turbotax premier federal e file state 2012 for pc download Form W-4S. Turbotax premier federal e file state 2012 for pc download   If you choose to have income tax withheld from sick pay paid by a third party, such as an insurance company, you must fill out Form W-4S. Turbotax premier federal e file state 2012 for pc download Its instructions contain a worksheet you can use to figure the amount you want withheld. Turbotax premier federal e file state 2012 for pc download They also explain restrictions that may apply. Turbotax premier federal e file state 2012 for pc download   Give the completed form to the payer of your sick pay. Turbotax premier federal e file state 2012 for pc download The payer must withhold according to your directions on the form. Turbotax premier federal e file state 2012 for pc download Estimated tax. Turbotax premier federal e file state 2012 for pc download   If you do not request withholding on Form W-4S, or if you do not have enough tax withheld, you may have to make estimated tax payments. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax, either through estimated tax or withholding, or a combination of both, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download See Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download Pensions and Annuities Income tax usually will be withheld from your pension or annuity distributions unless you choose not to have it withheld. Turbotax premier federal e file state 2012 for pc download This rule applies to distributions from: A traditional individual retirement arrangement (IRA); A life insurance company under an endowment, annuity, or life insurance contract; A pension, annuity, or profit-sharing plan; A stock bonus plan; and Any other plan that defers the time you receive compensation. Turbotax premier federal e file state 2012 for pc download The amount withheld depends on whether you receive payments spread out over more than 1 year (periodic payments), within 1 year (nonperiodic payments), or as an eligible rollover distribution (ERD). Turbotax premier federal e file state 2012 for pc download Income tax withholding from an ERD is mandatory. Turbotax premier federal e file state 2012 for pc download More information. Turbotax premier federal e file state 2012 for pc download   For more information on taxation of annuities and distributions (including ERDs) from qualified retirement plans, see chapter 10. Turbotax premier federal e file state 2012 for pc download For information on IRAs, see chapter 17. Turbotax premier federal e file state 2012 for pc download For more information on withholding on pensions and annuities, including a discussion of Form W-4P, see Pensions and Annuities in chapter 1 of Publication 505. Turbotax premier federal e file state 2012 for pc download Gambling Winnings Income tax is withheld at a flat 25% rate from certain kinds of gambling winnings. Turbotax premier federal e file state 2012 for pc download Gambling winnings of more than $5,000 from the following sources are subject to income tax withholding. Turbotax premier federal e file state 2012 for pc download Any sweepstakes; wagering pool, including payments made to winners of poker tournaments; or lottery. Turbotax premier federal e file state 2012 for pc download Any other wager, if the proceeds are at least 300 times the amount of the bet. Turbotax premier federal e file state 2012 for pc download It does not matter whether your winnings are paid in cash, in property, or as an annuity. Turbotax premier federal e file state 2012 for pc download Winnings not paid in cash are taken into account at their fair market value. Turbotax premier federal e file state 2012 for pc download Exception. Turbotax premier federal e file state 2012 for pc download   Gambling winnings from bingo, keno, and slot machines generally are not subject to income tax withholding. Turbotax premier federal e file state 2012 for pc download However, you may need to provide the payer with a social security number to avoid withholding. Turbotax premier federal e file state 2012 for pc download See Backup withholding on gambling winnings in chapter 1 of Publication 505. Turbotax premier federal e file state 2012 for pc download If you receive gambling winnings not subject to withholding, you may need to pay estimated tax. Turbotax premier federal e file state 2012 for pc download See Estimated Tax for 2014 , later. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download See Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download Form W-2G. Turbotax premier federal e file state 2012 for pc download   If a payer withholds income tax from your gambling winnings, you should receive a Form W-2G, Certain Gambling Winnings, showing the amount you won and the amount withheld. Turbotax premier federal e file state 2012 for pc download Report the tax withheld on line 62 of Form 1040. Turbotax premier federal e file state 2012 for pc download Unemployment Compensation You can choose to have income tax withheld from unemployment compensation. Turbotax premier federal e file state 2012 for pc download To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Turbotax premier federal e file state 2012 for pc download All unemployment compensation is taxable. Turbotax premier federal e file state 2012 for pc download So, if you do not have income tax withheld, you may have to pay estimated tax. Turbotax premier federal e file state 2012 for pc download See Estimated Tax for 2014 , later. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download For information, see Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download Federal Payments You can choose to have income tax withheld from certain federal payments you receive. Turbotax premier federal e file state 2012 for pc download These payments are: Social security benefits, Tier 1 railroad retirement benefits, Commodity credit corporation loans you choose to include in your gross income, Payments under the Agricultural Act of 1949 (7 U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download C. Turbotax premier federal e file state 2012 for pc download 1421 et. Turbotax premier federal e file state 2012 for pc download seq. Turbotax premier federal e file state 2012 for pc download ), as amended, or title II of the Disaster Assistance Act of 1988, that are treated as insurance proceeds and that you receive because: Your crops were destroyed or damaged by drought, flood, or any other natural disaster, or You were unable to plant crops because of a natural disaster described in (a), and Any other payment under Federal law as determined by the Secretary. Turbotax premier federal e file state 2012 for pc download To make this choice, fill out Form W-4V (or a similar form provided by the payer) and give it to the payer. Turbotax premier federal e file state 2012 for pc download If you do not choose to have income tax withheld, you may have to pay estimated tax. Turbotax premier federal e file state 2012 for pc download See Estimated Tax for 2014 , later. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download For information, see Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download More information. Turbotax premier federal e file state 2012 for pc download   For more information about the tax treatment of social security and railroad retirement benefits, see chapter 11. Turbotax premier federal e file state 2012 for pc download Get Publication 225, Farmer's Tax Guide, for information about the tax treatment of commodity credit corporation loans or crop disaster payments. Turbotax premier federal e file state 2012 for pc download Backup Withholding Banks or other businesses that pay you certain kinds of income must file an information return (Form 1099) with the IRS. Turbotax premier federal e file state 2012 for pc download The information return shows how much you were paid during the year. Turbotax premier federal e file state 2012 for pc download It also includes your name and taxpayer identification number (TIN). Turbotax premier federal e file state 2012 for pc download TINs are explained in chapter 1 under Social Security Number (SSN) . Turbotax premier federal e file state 2012 for pc download These payments generally are not subject to withholding. Turbotax premier federal e file state 2012 for pc download However, “backup” withholding is required in certain situations. Turbotax premier federal e file state 2012 for pc download Backup withholding can apply to most kinds of payments that are reported on Form 1099. Turbotax premier federal e file state 2012 for pc download The payer must withhold at a flat 28% rate in the following situations. Turbotax premier federal e file state 2012 for pc download You do not give the payer your TIN in the required manner. Turbotax premier federal e file state 2012 for pc download The IRS notifies the payer that the TIN you gave is incorrect. Turbotax premier federal e file state 2012 for pc download You are required, but fail, to certify that you are not subject to backup withholding. Turbotax premier federal e file state 2012 for pc download The IRS notifies the payer to start withholding on interest or dividends because you have underreported interest or dividends on your income tax return. Turbotax premier federal e file state 2012 for pc download The IRS will do this only after it has mailed you four notices over at least a 210-day period. Turbotax premier federal e file state 2012 for pc download See Backup Withholding in chapter 1 of Publication 505 for more information. Turbotax premier federal e file state 2012 for pc download Penalties. Turbotax premier federal e file state 2012 for pc download   There are civil and criminal penalties for giving false information to avoid backup withholding. Turbotax premier federal e file state 2012 for pc download The civil penalty is $500. Turbotax premier federal e file state 2012 for pc download The criminal penalty, upon conviction, is a fine of up to $1,000 or imprisonment of up to 1 year, or both. Turbotax premier federal e file state 2012 for pc download Estimated Tax for 2014 Estimated tax is the method used to pay tax on income that is not subject to withholding. Turbotax premier federal e file state 2012 for pc download This includes income from self-employment, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Turbotax premier federal e file state 2012 for pc download You also may have to pay estimated tax if the amount of income tax being withheld from your salary, pension, or other income is not enough. Turbotax premier federal e file state 2012 for pc download Estimated tax is used to pay both income tax and self-employment tax, as well as other taxes and amounts reported on your tax return. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download If you do not pay enough by the due date of each payment period (see When To Pay Estimated Tax , later), you may be charged a penalty even if you are due a refund when you file your tax return. Turbotax premier federal e file state 2012 for pc download For information on when the penalty applies, see Underpayment Penalty for 2013 at the end of this chapter. Turbotax premier federal e file state 2012 for pc download Who Does Not Have To Pay Estimated Tax If you receive salaries or wages, you can avoid having to pay estimated tax by asking your employer to take more tax out of your earnings. Turbotax premier federal e file state 2012 for pc download To do this, give a new Form W-4 to your employer. Turbotax premier federal e file state 2012 for pc download See chapter 1 of Publication 505. Turbotax premier federal e file state 2012 for pc download Estimated tax not required. Turbotax premier federal e file state 2012 for pc download   You do not have to pay estimated tax for 2014 if you meet all three of the following conditions. Turbotax premier federal e file state 2012 for pc download You had no tax liability for 2013. Turbotax premier federal e file state 2012 for pc download You were a U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download citizen or resident alien for the whole year. Turbotax premier federal e file state 2012 for pc download Your 2013 tax year covered a 12-month period. Turbotax premier federal e file state 2012 for pc download   You had no tax liability for 2013 if your total tax was zero or you did not have to file an income tax return. Turbotax premier federal e file state 2012 for pc download For the definition of “total tax” for 2013, see Publication 505, chapter 2. Turbotax premier federal e file state 2012 for pc download Who Must Pay Estimated Tax If you owe additional tax for 2013, you may have to pay estimated tax for 2014. Turbotax premier federal e file state 2012 for pc download You can use the following general rule as a guide during the year to see if you will have enough withholding, or if you should increase your withholding or make estimated tax payments. Turbotax premier federal e file state 2012 for pc download General rule. Turbotax premier federal e file state 2012 for pc download   In most cases, you must pay estimated tax for 2014 if both of the following apply. Turbotax premier federal e file state 2012 for pc download You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Turbotax premier federal e file state 2012 for pc download You expect your withholding plus your refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return (but see Special rules for farmers, fishermen, and higher income taxpayers, later). Turbotax premier federal e file state 2012 for pc download Your 2013 tax return must cover all 12 months. Turbotax premier federal e file state 2012 for pc download    If the result from using the general rule above suggests that you will not have enough withholding, complete the 2014 Estimated Tax Worksheet in Publication 505 for a more accurate calculation. Turbotax premier federal e file state 2012 for pc download Special rules for farmers, fishermen, and higher income taxpayers. Turbotax premier federal e file state 2012 for pc download   If at least two-thirds of your gross income for tax year 2013 or 2014 is from farming or fishing, substitute 662/3% for 90% in (2a) under the General rule, earlier. Turbotax premier federal e file state 2012 for pc download If your AGI for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing a separate return), substitute 110% for 100% in (2b) under General rule , earlier. Turbotax premier federal e file state 2012 for pc download See Figure 4-A and Publication 505, chapter 2 for more information. Turbotax premier federal e file state 2012 for pc download Figure 4-A. Turbotax premier federal e file state 2012 for pc download Do You Have To Pay Estimated Tax? Please click here for the text description of the image. Turbotax premier federal e file state 2012 for pc download Figure 4-A Do You Have To Pay Estimated Tax? Aliens. Turbotax premier federal e file state 2012 for pc download   Resident and nonresident aliens also may have to pay estimated tax. Turbotax premier federal e file state 2012 for pc download Resident aliens should follow the rules in this chapter unless noted otherwise. Turbotax premier federal e file state 2012 for pc download Nonresident aliens should get Form 1040-ES (NR), U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Estimated Tax for Nonresident Alien Individuals. Turbotax premier federal e file state 2012 for pc download   You are an alien if you are not a citizen or national of the United States. Turbotax premier federal e file state 2012 for pc download You are a resident alien if you either have a green card or meet the substantial presence test. Turbotax premier federal e file state 2012 for pc download For more information about the substantial presence test, see Publication 519, U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Tax Guide for Aliens. Turbotax premier federal e file state 2012 for pc download Married taxpayers. Turbotax premier federal e file state 2012 for pc download   If you qualify to make joint estimated tax payments, apply the rules discussed here to your joint estimated income. Turbotax premier federal e file state 2012 for pc download   You and your spouse can make joint estimated tax payments even if you are not living together. Turbotax premier federal e file state 2012 for pc download   However, you and your spouse cannot make joint estimated tax payments if:  You are legally separated under a decree of divorce or separate maintenance, You and your spouse have different tax years, or Either spouse is a nonresident alien (unless that spouse elected to be treated as a resident alien for tax purposes (see chapter 1 of Publication 519)). Turbotax premier federal e file state 2012 for pc download   If you do not qualify to make joint estimated tax payments, apply these rules to your separate estimated income. Turbotax premier federal e file state 2012 for pc download Making joint or separate estimated tax payments will not affect your choice of filing a joint tax return or separate returns for 2014. Turbotax premier federal e file state 2012 for pc download 2013 separate returns and 2014 joint return. Turbotax premier federal e file state 2012 for pc download   If you plan to file a joint return with your spouse for 2014, but you filed separate returns for 2013, your 2013 tax is the total of the tax shown on your separate returns. Turbotax premier federal e file state 2012 for pc download You filed a separate return if you filed as single, head of household, or married filing separately. Turbotax premier federal e file state 2012 for pc download 2013 joint return and 2014 separate returns. Turbotax premier federal e file state 2012 for pc download   If you plan to file a separate return for 2014 but you filed a joint return for 2013, your 2013 tax is your share of the tax on the joint return. Turbotax premier federal e file state 2012 for pc download You file a separate return if you file as single, head of household, or married filing separately. Turbotax premier federal e file state 2012 for pc download   To figure your share of the tax on the joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2013 using the same filing status as for 2014. Turbotax premier federal e file state 2012 for pc download Then multiply the tax on the joint return by the following fraction. Turbotax premier federal e file state 2012 for pc download     The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Turbotax premier federal e file state 2012 for pc download Joe and Heather filed a joint return for 2013 showing taxable income of $48,500 and a tax of $6,386. Turbotax premier federal e file state 2012 for pc download Of the $48,500 taxable income, $40,100 was Joe's and the rest was Heather's. Turbotax premier federal e file state 2012 for pc download For 2014, they plan to file married filing separately. Turbotax premier federal e file state 2012 for pc download Joe figures his share of the tax on the 2013 joint return as follows. Turbotax premier federal e file state 2012 for pc download   Tax on $40,100 based on a separate return $5,960     Tax on $8,400 based on a separate return 843     Total $6,803     Joe's percentage of total ($5,960 ÷ $6,803) 87. Turbotax premier federal e file state 2012 for pc download 6%     Joe's share of tax on joint return  ($6,386 × 87. Turbotax premier federal e file state 2012 for pc download 6%) $5,594   How To Figure Estimated Tax To figure your estimated tax, you must figure your expected adjusted gross income (AGI), taxable income, taxes, deductions, and credits for the year. Turbotax premier federal e file state 2012 for pc download When figuring your 2014 estimated tax, it may be helpful to use your income, deductions, and credits for 2013 as a starting point. Turbotax premier federal e file state 2012 for pc download Use your 2013 federal tax return as a guide. Turbotax premier federal e file state 2012 for pc download You can use Form 1040-ES and Publication 505 to figure your estimated tax. Turbotax premier federal e file state 2012 for pc download Nonresident aliens use Form 1040-ES (NR) and Publication 505 to figure estimated tax (see chapter 8 of Publication 519 for more information). Turbotax premier federal e file state 2012 for pc download You must make adjustments both for changes in your own situation and for recent changes in the tax law. Turbotax premier federal e file state 2012 for pc download For a discussion of these changes, visit IRS. Turbotax premier federal e file state 2012 for pc download gov. Turbotax premier federal e file state 2012 for pc download For more complete information on how to figure your estimated tax for 2014, see chapter 2 of Publication 505. Turbotax premier federal e file state 2012 for pc download When To Pay Estimated Tax For estimated tax purposes, the tax year is divided into four payment periods. Turbotax premier federal e file state 2012 for pc download Each period has a specific payment due date. Turbotax premier federal e file state 2012 for pc download If you do not pay enough tax by the due date of each payment period, you may be charged a penalty even if you are due a refund when you file your income tax return. Turbotax premier federal e file state 2012 for pc download The payment periods and due dates for estimated tax payments are shown next. Turbotax premier federal e file state 2012 for pc download   For the period: Due date:*     Jan. Turbotax premier federal e file state 2012 for pc download 1 – March 31 April 15     April 1 – May 31 June 16     June 1 – August 31 Sept. Turbotax premier federal e file state 2012 for pc download 15     Sept. Turbotax premier federal e file state 2012 for pc download 1– Dec. Turbotax premier federal e file state 2012 for pc download 31 Jan. Turbotax premier federal e file state 2012 for pc download 15, next year     *See Saturday, Sunday, holiday rule and January payment . Turbotax premier federal e file state 2012 for pc download Saturday, Sunday, holiday rule. Turbotax premier federal e file state 2012 for pc download   If the due date for an estimated tax payment falls on a Saturday, Sunday, or legal holiday, the payment will be on time if you make it on the next day that is not a Saturday, Sunday, or legal holiday. Turbotax premier federal e file state 2012 for pc download January payment. Turbotax premier federal e file state 2012 for pc download   If you file your 2014 Form 1040 or Form 1040A by January 31, 2015, and pay the rest of the tax you owe, you do not need to make the payment due on January 15, 2015. Turbotax premier federal e file state 2012 for pc download Fiscal year taxpayers. Turbotax premier federal e file state 2012 for pc download   If your tax year does not start on January 1, see the Form 1040-ES instructions for your payment due dates. Turbotax premier federal e file state 2012 for pc download When To Start You do not have to make estimated tax payments until you have income on which you will owe income tax. Turbotax premier federal e file state 2012 for pc download If you have income subject to estimated tax during the first payment period, you must make your first payment by the due date for the first payment period. Turbotax premier federal e file state 2012 for pc download You can pay all your estimated tax at that time, or you can pay it in installments. Turbotax premier federal e file state 2012 for pc download If you choose to pay in installments, make your first payment by the due date for the first payment period. Turbotax premier federal e file state 2012 for pc download Make your remaining installment payments by the due dates for the later periods. Turbotax premier federal e file state 2012 for pc download No income subject to estimated tax during first period. Turbotax premier federal e file state 2012 for pc download    If you do not have income subject to estimated tax until a later payment period, you must make your first payment by the due date for that period. Turbotax premier federal e file state 2012 for pc download You can pay your entire estimated tax by the due date for that period or you can pay it in installments by the due date for that period and the due dates for the remaining periods. Turbotax premier federal e file state 2012 for pc download The following chart shows when to make installment payments. Turbotax premier federal e file state 2012 for pc download If you first have income on which you must pay estimated tax: Make a payment  by:* Make later installments by:* Before April 1 April 15 June 16 Sept. Turbotax premier federal e file state 2012 for pc download 15 Jan. Turbotax premier federal e file state 2012 for pc download 15 next year April 1–May 31 June 16 Sept. Turbotax premier federal e file state 2012 for pc download 15 Jan. Turbotax premier federal e file state 2012 for pc download 15 next year June 1–Aug. Turbotax premier federal e file state 2012 for pc download 31 Sept. Turbotax premier federal e file state 2012 for pc download 15 Jan. Turbotax premier federal e file state 2012 for pc download 15 next year After Aug. Turbotax premier federal e file state 2012 for pc download 31 Jan. Turbotax premier federal e file state 2012 for pc download 15 next year (None) *See Saturday, Sunday, holiday rule and January payment . Turbotax premier federal e file state 2012 for pc download How much to pay to avoid a penalty. Turbotax premier federal e file state 2012 for pc download   To determine how much you should pay by each payment due date, see How To Figure Each Payment, next. Turbotax premier federal e file state 2012 for pc download How To Figure Each Payment You should pay enough estimated tax by the due date of each payment period to avoid a penalty for that period. Turbotax premier federal e file state 2012 for pc download You can figure your required payment for each period by using either the regular installment method or the annualized income installment method. Turbotax premier federal e file state 2012 for pc download These methods are described in chapter 2 of Publication 505. Turbotax premier federal e file state 2012 for pc download If you do not pay enough during each payment period, you may be charged a penalty even if you are due a refund when you file your tax return. Turbotax premier federal e file state 2012 for pc download If the earlier discussion of No income subject to estimated tax during first period or the later discussion of Change in estimated tax applies to you, you may benefit from reading Annualized Income Installment Method in chapter 2 of Publication 505 for information on how to avoid a penalty. Turbotax premier federal e file state 2012 for pc download Underpayment penalty. Turbotax premier federal e file state 2012 for pc download   Under the regular installment method, if your estimated tax payment for any period is less than one-fourth of your estimated tax, you may be charged a penalty for underpayment of estimated tax for that period when you file your tax return. Turbotax premier federal e file state 2012 for pc download Under the annualized income installment method, your estimated tax payments vary with your income, but the amount required must be paid each period. Turbotax premier federal e file state 2012 for pc download See chapter 4 of Publication 505 for more information. Turbotax premier federal e file state 2012 for pc download Change in estimated tax. Turbotax premier federal e file state 2012 for pc download   After you make an estimated tax payment, changes in your income, adjustments, deductions, credits, or exemptions may make it necessary for you to refigure your estimated tax. Turbotax premier federal e file state 2012 for pc download Pay the unpaid balance of your amended estimated tax by the next payment due date after the change or in installments by that date and the due dates for the remaining payment periods. Turbotax premier federal e file state 2012 for pc download Estimated Tax Payments Not Required You do not have to pay estimated tax if your withholding in each payment period is at least as much as: One-fourth of your required annual payment, or Your required annualized income installment for that period. Turbotax premier federal e file state 2012 for pc download You also do not have to pay estimated tax if you will pay enough through withholding to keep the amount you owe with your return under $1,000. Turbotax premier federal e file state 2012 for pc download How To Pay Estimated Tax There are several ways to pay estimated tax. 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Turbotax premier federal e file state 2012 for pc download The enclosed payment vouchers will be preprinted with your name, address, and social security number. Turbotax premier federal e file state 2012 for pc download Using the preprinted vouchers will speed processing, reduce the chance of error, and help save processing costs. Turbotax premier federal e file state 2012 for pc download Use the window envelopes that came with your Form 1040-ES package. Turbotax premier federal e file state 2012 for pc download If you use your own envelopes, make sure you mail your payment vouchers to the address shown in the Form 1040-ES instructions for the place where you live. Turbotax premier federal e file state 2012 for pc download Note. Turbotax premier federal e file state 2012 for pc download These criteria can change without notice. Turbotax premier federal e file state 2012 for pc download If you do not receive a Form 1040-ES/V package and you are required to make an estimated tax payment, you should go to www. Turbotax premier federal e file state 2012 for pc download irs. Turbotax premier federal e file state 2012 for pc download gov and print a copy of Form 1040-ES which includes four blank payment vouchers. Turbotax premier federal e file state 2012 for pc download Complete one of these and make your payment timely to avoid penalties for paying late. Turbotax premier federal e file state 2012 for pc download Do not use the address shown in the Form 1040 or Form 1040A instructions for your estimated tax payments. Turbotax premier federal e file state 2012 for pc download If you did not pay estimated tax last year, you can order Form 1040-ES from the IRS (see inside back cover of this publication) or download it from IRS. Turbotax premier federal e file state 2012 for pc download gov. Turbotax premier federal e file state 2012 for pc download Follow the instructions to make sure you use the vouchers correctly. Turbotax premier federal e file state 2012 for pc download Joint estimated tax payments. Turbotax premier federal e file state 2012 for pc download   If you file a joint return and are making joint estimated tax payments, enter the names and social security numbers on the payment voucher in the same order as they will appear on the joint return. Turbotax premier federal e file state 2012 for pc download Change of address. Turbotax premier federal e file state 2012 for pc download   You must notify the IRS if you are making estimated tax payments and you changed your address during the year. Turbotax premier federal e file state 2012 for pc download Complete Form 8822, Change of Address, and mail it to the address shown in the instructions for that form. Turbotax premier federal e file state 2012 for pc download Credit for Withholding and Estimated Tax for 2013 When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. Turbotax premier federal e file state 2012 for pc download Also take credit for the estimated tax you paid for 2013. Turbotax premier federal e file state 2012 for pc download These credits are subtracted from your total tax. Turbotax premier federal e file state 2012 for pc download Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. Turbotax premier federal e file state 2012 for pc download Two or more employers. 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Turbotax premier federal e file state 2012 for pc download Forms W-2 and W-2G. Turbotax premier federal e file state 2012 for pc download   If you file a paper return, always file Form W-2 with your income tax return. Turbotax premier federal e file state 2012 for pc download File Form W-2G with your return only if it shows any federal income tax withheld from your winnings. Turbotax premier federal e file state 2012 for pc download   You should get at least two copies of each form. Turbotax premier federal e file state 2012 for pc download If you file a paper return, attach one copy to the front of your federal income tax return. Turbotax premier federal e file state 2012 for pc download Keep one copy for your records. Turbotax premier federal e file state 2012 for pc download You also should receive copies to file with your state and local returns. Turbotax premier federal e file state 2012 for pc download Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. Turbotax premier federal e file state 2012 for pc download You should receive a separate Form W-2 from each employer you worked for. Turbotax premier federal e file state 2012 for pc download If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. Turbotax premier federal e file state 2012 for pc download However, your employer must provide or send it to you by January 31, 2014. Turbotax premier federal e file state 2012 for pc download If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. Turbotax premier federal e file state 2012 for pc download If you have not received your Form W-2 by January 31, you should ask your employer for it. Turbotax premier federal e file state 2012 for pc download If you do not receive it by February 15, call the IRS. Turbotax premier federal e file state 2012 for pc download Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Turbotax premier federal e file state 2012 for pc download Include the federal income tax withheld (as shown in box 2 of Form W-2) on: Line 62 if you file Form 1040, Line 36 if you file Form 1040A, or Line 7 if you file Form 1040EZ. Turbotax premier federal e file state 2012 for pc download In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. Turbotax premier federal e file state 2012 for pc download Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. Turbotax premier federal e file state 2012 for pc download If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. Turbotax premier federal e file state 2012 for pc download Report the amounts you won on line 21 of Form 1040. Turbotax premier federal e file state 2012 for pc download Take credit for the tax withheld on line 62 of Form 1040. Turbotax premier federal e file state 2012 for pc download If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. Turbotax premier federal e file state 2012 for pc download The 1099 Series Most forms in the 1099 series are not filed with your return. Turbotax premier federal e file state 2012 for pc download These forms should be furnished to you by January 31, 2014 (or, for Forms 1099-B, 1099-S, and certain Forms 1099-MISC, by February 15, 2014). Turbotax premier federal e file state 2012 for pc download Unless instructed to file any of these forms with your return, keep them for your records. Turbotax premier federal e file state 2012 for pc download There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received from Cooperatives; Form 1099-Q, Payments From Qualified Education Programs; Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Turbotax premier federal e file state 2012 for pc download ; Form 1099-S, Proceeds From Real Estate Transactions; Form RRB-1099, Payments by the Railroad Retirement Board. Turbotax premier federal e file state 2012 for pc download If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. Turbotax premier federal e file state 2012 for pc download See the instructions to these forms for details. Turbotax premier federal e file state 2012 for pc download Form 1099-R. Turbotax premier federal e file state 2012 for pc download   Attach Form 1099-R to your paper return if box 4 shows federal income tax withheld. Turbotax premier federal e file state 2012 for pc download Include the amount withheld in the total on line 62 of Form 1040 or line 36 of Form 1040A. Turbotax premier federal e file state 2012 for pc download You cannot use Form 1040EZ if you received payments reported on Form 1099-R. Turbotax premier federal e file state 2012 for pc download Backup withholding. Turbotax premier federal e file state 2012 for pc download   If you were subject to backup withholding on income you received during 2013, include the amount withheld, as shown on your Form 1099, in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. Turbotax premier federal e file state 2012 for pc download Form Not Correct If you receive a form with incorrect information on it, you should ask the payer for a corrected form. Turbotax premier federal e file state 2012 for pc download Call the telephone number or write to the address given for the payer on the form. Turbotax premier federal e file state 2012 for pc download The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. Turbotax premier federal e file state 2012 for pc download A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. Turbotax premier federal e file state 2012 for pc download In certain situations, you will receive two forms in place of the original incorrect form. Turbotax premier federal e file state 2012 for pc download This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). Turbotax premier federal e file state 2012 for pc download One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. Turbotax premier federal e file state 2012 for pc download This form will have an “X” in the “CORRECTED” box at the top of the form. Turbotax premier federal e file state 2012 for pc download The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). Turbotax premier federal e file state 2012 for pc download Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, you should report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. Turbotax premier federal e file state 2012 for pc download S. Turbotax premier federal e file state 2012 for pc download Individual Income Tax Return. Turbotax premier federal e file state 2012 for pc download Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. Turbotax premier federal e file state 2012 for pc download Do not include any amount withheld from your spouse's income. Turbotax premier federal e file state 2012 for pc download However, different rules may apply if you live in a community property state. Turbotax premier federal e file state 2012 for pc download Community property states are listed in chapter 2. Turbotax premier federal e file state 2012 for pc download For more information on these rules, and some exceptions, see Publication 555, Community Property. Turbotax premier federal e file state 2012 for pc download Fiscal Years If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules to determine your credit for federal income tax withholding. Turbotax premier federal e file state 2012 for pc download For a discussion of how to take credit for withholding on a fiscal year return, see Fiscal Years (FY) in chapter 3 of Publication 505. Turbotax premier federal e file state 2012 for pc download Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. Turbotax premier federal e file state 2012 for pc download Include any overpayment from 2012 that you had credited to your 2013 estimated tax. Turbotax premier federal e file state 2012 for pc download You must use Form 1040 or Form 1040A if you paid estimated tax. Turbotax premier federal e file state 2012 for pc download You cannot use Form 1040EZ. Turbotax premier federal e file state 2012 for pc download Name changed. Turbotax premier federal e file state 2012 for pc download   If you changed your name, and you made estimated tax payments using your old name, attach a brief statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and Your social security number. Turbotax premier federal e file state 2012 for pc download The statement should cover payments you made jointly with your spouse as well as any you made separately. Turbotax premier federal e file state 2012 for pc download   Be sure to report the change to the Social Security Administration. Turbotax premier federal e file state 2012 for pc download This prevents delays in processing your return and issuing any refunds. Turbotax premier federal e file state 2012 for pc download Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. Turbotax premier federal e file state 2012 for pc download If you made joint estimated tax payments, you must decide how to divide the payments between your returns. Turbotax premier federal e file state 2012 for pc download One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. Turbotax premier federal e file state 2012 for pc download If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. Turbotax premier federal e file state 2012 for pc download Divorced Taxpayers If you made joint estimated tax payments for 2013, and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. Turbotax premier federal e file state 2012 for pc download If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. Turbotax premier federal e file state 2012 for pc download If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided on the front of Form 1040 or Form 1040A. Turbotax premier federal e file state 2012 for pc download If you divorced and remarried in 2013, enter your present spouse's SSN in that space and write your former spouse's SSN, followed by “DIV,” to the left of Form 1040, line 63, or Form 1040A, line 37. Turbotax premier federal e file state 2012 for pc download Underpayment Penalty for 2013 If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have an underpayment of estimated tax and you may have to pay a penalty. Turbotax premier federal e file state 2012 for pc download Generally, you will not have to pay a penalty for 2013 if any of the following apply. Turbotax premier federal e file state 2012 for pc download The total of your withholding and estimated tax payments was at least as much as your 2012 tax (or 110% of your 2012 tax if your AGI was more than $150,000, $75,000 if your 2013 filing status is married filing separately) and you paid all required estimated tax payments on time. Turbotax premier federal e file state 2012 for pc download The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Turbotax premier federal e file state 2012 for pc download Your total 2013 tax minus your withholding and refundable credits is less than $1,000. Turbotax premier federal e file state 2012 for pc download You did not have a tax liability for 2012 and your 2012 tax year was 12 months, or You did not have any withholding taxes and your current year tax less any household employment taxes is less than $1,000. Turbotax premier federal e file state 2012 for pc download See Publication 505, chapter 4, for a definition of “total tax” for 2012 and 2013. Turbotax premier federal e file state 2012 for pc download Farmers and fishermen. Turbotax premier federal e file state 2012 for pc download   Special rules apply if you are a farmer or fisherman. Turbotax premier federal e file state 2012 for pc download See Farmers and Fishermen in chapter 4 of Publication 505 for more information. Turbotax premier federal e file state 2012 for pc download IRS can figure the penalty for you. Turbotax premier federal e file state 2012 for pc download   If you think you owe the penalty but you do not want to figure it yourself when you file your tax return, you may not have to. Turbotax premier federal e file state 2012 for pc download Generally, the IRS will figure the penalty for you and send you a bill. Turbotax premier federal e file state 2012 for pc download However, if you think you are able to lower or eliminate your penalty, you must complete Form 2210 or Form 2210-F and attach it to your paper return. Turbotax premier federal e file state 2012 for pc download See chapter 4 of Publication 505. Turbotax premier federal e file state 2012 for pc download Prev  Up  Next   Home   More Online Publications