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What Forms Do I Need To File My 2012 Taxes

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What Forms Do I Need To File My 2012 Taxes

What forms do i need to file my 2012 taxes Index Symbols Árboles y plantas Costo de, cuando se trata de pérdidas por hecho fortuito o robo, Deterioro progresivo. What forms do i need to file my 2012 taxes , Jardines. What forms do i need to file my 2012 taxes Órdenes de relaciones domésticas calificadas (QDRO) Reinversión de distribución de plan de jubilación, Orden de relaciones domésticas calificadas (QDRO, por sus siglas en inglés). What forms do i need to file my 2012 taxes A Abandono de vivienda, Abandono. What forms do i need to file my 2012 taxes Abogados Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Aborto Posibilidad de deducir como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Accidentes, automovilísticos, Pérdidas deducibles. What forms do i need to file my 2012 taxes Determinación de valor, Valor de automóviles. What forms do i need to file my 2012 taxes Negligencia o acto intencionado como causa, Pérdidas no deducibles. What forms do i need to file my 2012 taxes Acciones, Excepciones para tipos especiales de reembolso. What forms do i need to file my 2012 taxes (see also Valores) Acciones conforme a la sección 1244 Pérdidas sobre, Pérdidas en Acciones Conforme a la Sección 1244 (Pequeño Negocio) Acciones fraccionarias Pago por, Acciones fraccionarias. What forms do i need to file my 2012 taxes Acciones preferentes Rescatables por una prima, Acciones preferentes rescatables por una prima. What forms do i need to file my 2012 taxes Acciones y bonos convertibles, Acciones y bonos convertibles. What forms do i need to file my 2012 taxes Accionistas, Excepciones para tipos especiales de reembolso. What forms do i need to file my 2012 taxes (see also Valores) Deudas, Deuda de accionistas. What forms do i need to file my 2012 taxes ACRS (Sistema acelerado de recuperación de costos) Propiedad de alquiler Impuesto mínimo alternativo, Impuesto mínimo alternativo. What forms do i need to file my 2012 taxes Actividad pasiva, Otras transacciones de bienes. What forms do i need to file my 2012 taxes Declaración de ganancias o pérdidas, Ganancias y pérdidas provenientes de una actividad pasiva. What forms do i need to file my 2012 taxes Pérdidas, Pérdidas de actividades de alquiler. What forms do i need to file my 2012 taxes , Pérdidas de actividades pasivas. What forms do i need to file my 2012 taxes Excepción para agentes de bienes raíces, Agentes de bienes raíces. What forms do i need to file my 2012 taxes Intereses de inversión y, Intereses Procedentes de Inversiones Propiedad de alquiler, Límites sobre las Pérdidas de Alquiler, Límites sobre las Actividades Pasivas, Límites sobre las deducciones y los créditos de actividades pasivas. What forms do i need to file my 2012 taxes Actividad sustancial remunerada, Actividad sustancial remunerada. What forms do i need to file my 2012 taxes Actividades ilegales Cómo declarar, Actividades ilegales. What forms do i need to file my 2012 taxes Actividades sin fines de lucro, Actividad sin fines de lucro. What forms do i need to file my 2012 taxes Activos no de capital, Bienes de Capital y Bienes que no Son de Capital Acuerdo de manutención múltiple, Acuerdo de Manutención Múltiple Acuerdos de separación Definición para propósitos de la pensión para el cónyuge divorciado, Documento (instrumento) de divorcio o separación judicial. What forms do i need to file my 2012 taxes Acuerdos viáticos, Acuerdos viáticos. What forms do i need to file my 2012 taxes , Exclusión por enfermedad mortal. What forms do i need to file my 2012 taxes Acuse de recibo, Acuse de recibo. What forms do i need to file my 2012 taxes Administradores, de patrimonio (see Albaceas y administradores) Adopción Ayuda provista por el empleador, Ayuda para Adopción Crédito tributario por hijos, Hijo adoptivo. What forms do i need to file my 2012 taxes (see also Crédito tributario por hijos) Créditos, Gastos Personales, Crédito por Adopción Casados que presentan la declaración por separado, Reglas Especiales Cómo reclamar los, Cuándo reclamar el crédito. What forms do i need to file my 2012 taxes Excepción por hijo adoptivo, Excepción por hijo adoptivo. What forms do i need to file my 2012 taxes Exención por hijo, Gastos Personales Gastos médicos y dentales del hijo adoptivo, Hijo Calificado Gastos no deducibles Cuidado de crianza previo a, ninguna deducción caritativa, Padres de crianza. What forms do i need to file my 2012 taxes Ninguna deducción caritativa por, Gastos Personales Hijo extranjero, Hijo extranjero. What forms do i need to file my 2012 taxes Número de identificación de contribuyente en proceso de adopción, Número de identificación personal del contribuyente del Servicio de Impuestos Internos. What forms do i need to file my 2012 taxes Número de identificación del contribuyente, Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). What forms do i need to file my 2012 taxes Número de identificación del contribuyente en proceso de adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente en proceso de adopción. What forms do i need to file my 2012 taxes Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). What forms do i need to file my 2012 taxes Números de identificación del contribuyente (TIN, por sus siglas en inglés). What forms do i need to file my 2012 taxes , Número de identificación del contribuyente en proceso de adopción. What forms do i need to file my 2012 taxes Agente corredor bursátil Recibir dividendos, cómo declararlos en el Formulario 1099-MISC, Formulario 1099-MISC. What forms do i need to file my 2012 taxes Agentes, Pérdidas sobre ventas o canjes de bienes. What forms do i need to file my 2012 taxes (see also Fiduciarios) Firmar la declaración, Cuándo puede firmar otra persona por usted. What forms do i need to file my 2012 taxes Ingresos pagados a, Pago a un agente. What forms do i need to file my 2012 taxes Agentes de bolsa Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Formulario 1099-B, Ventas y Canjes Agentes de seguros Deducción de gastos, Empleados estatutarios. What forms do i need to file my 2012 taxes Agricultura Actividad sin fines de lucro, Actividad sin fines de lucro. What forms do i need to file my 2012 taxes Deuda cancelada, trato de, Deuda excluida. What forms do i need to file my 2012 taxes Dividendos de patrocinio, Dividendos de patrocinio. What forms do i need to file my 2012 taxes Agua embotellada, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Ahorro de energía Descuentos de servicios públicos, Descuentos de servicios públicos. What forms do i need to file my 2012 taxes Medidas y modificaciones, Medidas de ahorro de energía. What forms do i need to file my 2012 taxes Subsidios, Subsidios por ahorro de energía. What forms do i need to file my 2012 taxes Exclusión como ajuste a la base, Exclusión de subsidios por sistemas de ahorro de energía. What forms do i need to file my 2012 taxes Ahorros Bonos, Bonos de Ahorro de los Estados Unidos, Intereses de bonos de ahorro de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes declarados anteriormente. What forms do i need to file my 2012 taxes Bonos de ahorro utilizados para estudios, Programa de Bonos de Ahorro para Estudios Certificado, Certificados de depósito y otras cuentas de intereses diferidos. What forms do i need to file my 2012 taxes , Certificados de depósito. What forms do i need to file my 2012 taxes Ajuste por deudas, Ajuste por deudas. What forms do i need to file my 2012 taxes Ajustes, Ajustes y elementos de preferencia tributaria. What forms do i need to file my 2012 taxes Alaska Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. What forms do i need to file my 2012 taxes Alaska Permanent Fund (Dividendos del Fondo Permanente de Alaska), Dividendo del Alaska Permanent Fund (Fondo Permanente de Alaska). What forms do i need to file my 2012 taxes Albaceas y administradores, Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Transacciones entre partes vinculadas, Pérdidas sobre ventas o canjes de bienes. What forms do i need to file my 2012 taxes Alivio de la responsabilidad tributaria del cónyuge inocente Declaraciones conjuntas, Alivio tributario en el caso de obligación conjunta. What forms do i need to file my 2012 taxes Formulario 8857(SP), Alivio tributario en el caso de obligación conjunta. What forms do i need to file my 2012 taxes Alivio equitativo (see Alivio de la responsabilidad tributaria del cónyuge inocente) Alojamiento, Alojamiento. What forms do i need to file my 2012 taxes (see Gastos de comida y alojamiento) Alquiler de oficina, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Alquiler de terreno rescatable Deducción como intereses hipotecarios, Alquiler de terreno rescatable. What forms do i need to file my 2012 taxes Alquileres por cobrar Ingresos, Alquileres por cobrar. What forms do i need to file my 2012 taxes Alternativas para presentar la declaración de impuestos Por medios electrónicos (see Sistema electrónico e-file para la presentación de declaraciones ) Amenazas Pérdidas debido a, Robo Amortización Primas sobre bonos, trato de, Amortización de primas sobre bonos. What forms do i need to file my 2012 taxes AMT (see Impuesto mínimo alternativo (AMT, por sus siglas en inglés)) Ancianos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Crédito para, Reglas Especiales (see Ancianos o personas incapacitadas, crédito para) Cuidados a largo plazo (see Contratos de seguro de cuidados a largo plazo) Deducción estándar para personas que tengan 65 años de edad o más, Introduction, Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. What forms do i need to file my 2012 taxes Residencia de ancianos, Residencia de ancianos. What forms do i need to file my 2012 taxes Ancianos o personas incapacitadas, crédito para, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Casados que presentan la declaración por, Reglas Especiales Anexo, Donaciones Para Reducir la Deuda Pública, Proveedores de cuidado de menores. What forms do i need to file my 2012 taxes , Servicios de ayuda para obtener otro trabajo. What forms do i need to file my 2012 taxes , Vivienda. What forms do i need to file my 2012 taxes , Pagos por enfermedad conforme a la ley del seguro ferroviario. What forms do i need to file my 2012 taxes (see also Formulario 1040) A-F, R, SE del Formulario 1040 (see Formulario 1040) B (Formulario 1040A), Parte I, Formulario 1040A. What forms do i need to file my 2012 taxes K-1 Beneficiarios que reciben ingresos de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes , Beneficiario de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes Ingresos de sociedad anónima de tipo S, Anexo K-1 (Formulario 1120S). What forms do i need to file my 2012 taxes Ingresos de sociedades colectivas, Anexo K-1 (Formulario 1065). What forms do i need to file my 2012 taxes K-1, Formulario 1041, Beneficiario de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes R (Formulario 1040A o Formulario 1040), El Crédito Calculado por Usted Mismo Anexos A-F, R, SE (Formulario 1040) (see Formulario 1040) Anfitrión o anfitriona, Anfitrión o Anfitriona Año fiscal, Períodos Contables, Contribuyentes según año fiscal. What forms do i need to file my 2012 taxes , Años Fiscales Año tributario, ¿Cuándo Tengo que Presentar la Declaración?, ¿Cuándo Declaro los Ingresos y Gastos?, Períodos Contables (see also Períodos contables) Año tributario corto Cambio al período contable anual, Personas que no reúnen los requisitos para la deducción estándar. What forms do i need to file my 2012 taxes Antigüedades (see Artículos coleccionables) Anualidades, Reinversiones (see also Reinversiones) Anualidad de sobreviviente, Sobrevivientes y Beneficiarios Anualidades compradas, Anualidades compradas. What forms do i need to file my 2012 taxes Anualidades de jubilación, Planes de Jubilación, Pensiones y Anualidades (see also Planes de jubilación) Arreglos IRA como, Tipos de arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Beneficios de varios planes, Más de un programa. What forms do i need to file my 2012 taxes , Más de una anualidad. What forms do i need to file my 2012 taxes Cálculo del costo, Costo (Inversión en el Contrato) Canje de pólizas de seguros y anualidades, Pólizas de seguros y anualidades. What forms do i need to file my 2012 taxes Declaración conjunta, Declaración conjunta. What forms do i need to file my 2012 taxes Declaración de, Cómo Hacer la Declaración Distribuciones de suma global, Distribuciones de Suma Global Distribuciones prematuras de, Impuesto sobre Distribuciones Prematuras Contratos de anualidad diferida, Tasa del 5% en ciertas distribuciones prematuras de contratos de anualidad diferida. What forms do i need to file my 2012 taxes , Excepciones adicionales para contratos de anualidad no calificados. What forms do i need to file my 2012 taxes Impuesto estimado, Retención e impuesto estimado. What forms do i need to file my 2012 taxes Inversión no recuperada, Inversión no Recuperada en una Anualidad Inversión no recuperada del difunto en, Formulario W-2. What forms do i need to file my 2012 taxes Límite de exclusión, Límite de exclusión. What forms do i need to file my 2012 taxes Método simplificado para calcular la parte exenta de impuestos del pago de la anualidad, Método Simplificado Anualidad de sobreviviente, Sobrevivientes de jubilados. What forms do i need to file my 2012 taxes Hoja de trabajo, Cómo usar el Método Simplificado. What forms do i need to file my 2012 taxes Pagos garantizados, Pagos garantizados. What forms do i need to file my 2012 taxes Pagos parcialmente tributables, Pagos parcialmente tributables. What forms do i need to file my 2012 taxes Préstamos del plan, Préstamos. What forms do i need to file my 2012 taxes Regla General Anualidades compradas, Anualidades compradas. What forms do i need to file my 2012 taxes Regla general Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996, Anualidad cuya fecha de inicio es anterior al 19 de noviembre de 1996. What forms do i need to file my 2012 taxes Anualidad de sobreviviente, Sobrevivientes de jubilados. What forms do i need to file my 2012 taxes Planes no calificados y planes calificados para beneficiarios mayores de 75 años de edad, Quién tiene que usar la Regla General. What forms do i need to file my 2012 taxes Reinversiones, Reinversiones Retención, Formulario W-2. What forms do i need to file my 2012 taxes , Pensiones y Anualidades, Retención e impuesto estimado. What forms do i need to file my 2012 taxes Venta de, Venta de Anualidad Ganancia como ingreso ordinario, Intercambio exento de impuestos. What forms do i need to file my 2012 taxes Aplazamiento de la declaración de una ganancia Venta de vivienda, Base Ajustada Base ajustada, Ganancia aplazada de la venta de una vivienda. What forms do i need to file my 2012 taxes Aplazamientos electivos Límites, Aplazamientos electivos. What forms do i need to file my 2012 taxes Aportaciones, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida (see also Aportaciones para campañas políticas) Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. What forms do i need to file my 2012 taxes Aportaciones a un fondo de ayuda económica, Aportaciones a un Fondo de Ayuda Económica Aportaciones para campañas políticas, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Aportes, Aportes para campañas políticas. What forms do i need to file my 2012 taxes (see also Aportes para campañas políticas) Aportes para campañas políticas, Aportes para campañas políticas. What forms do i need to file my 2012 taxes Apoyo administrativo, posibilidad de deducir, Apoyo Administrativo y Alquiler de Oficina Arreglos de ahorros para la jubilación, Reglas Especiales (see also Cuentas Roth IRA ) Aportaciones Crédito por (see Crédito por aportaciones a arreglos de ahorros para la jubilación) Arreglos de ahorros para la jubilación (IRA) Retención, Pensiones y Anualidades Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Reglas Especiales, Reinversiones, Arreglos de Ahorros para la Jubilación (Arreglos IRA), Reinversiones, Arreglos Roth IRA , Información adicional. What forms do i need to file my 2012 taxes (see also Reinversiones) 70 años y medio de edad Distribuciones obligatorias a, Dueños de arreglos IRA. What forms do i need to file my 2012 taxes , Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Límite a las aportaciones a, Regla de la edad de 70 años y medio. What forms do i need to file my 2012 taxes Abrir un arreglo, ¿Quién Puede Abrir un Arreglo IRA Tradicional? Dónde abrir un arreglo, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fecha de, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Aportaciones, Reglas Especiales, Arreglos de ahorros para la jubilación. What forms do i need to file my 2012 taxes Aportación a un arreglo Roth IRA para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Cómo indicar el año de la aportación, Cómo indicar el año de la aportación. What forms do i need to file my 2012 taxes en Exceso, Aportaciones en Exceso Fecha del, ¿Cuándo se Pueden Hacer Aportaciones? No deducibles, Aportaciones no Deducibles No se exigen anualmente, No es obligatorio hacer aportaciones. What forms do i need to file my 2012 taxes Presentación de la declaración antes de hacer una aportación, Presentación de la declaración antes de hacer una aportación. What forms do i need to file my 2012 taxes Retiro antes de la fecha de vencimiento, Aportaciones devueltas antes de la fecha de vencimiento del plazo de entrega de la declaración. What forms do i need to file my 2012 taxes Aportaciones en Exceso, Aportaciones en Exceso Aportaciones no deducibles, Aportaciones no Deducibles Impuestos sobre ganancias derivadas de, Impuestos sobre ganancias derivadas de aportaciones no deducibles. What forms do i need to file my 2012 taxes Retiro prematuro, Aportaciones no deducibles. What forms do i need to file my 2012 taxes Arreglos IRA heredados, Pensión o arreglo IRA heredado. What forms do i need to file my 2012 taxes , Arreglos IRA Heredados, Arreglos IRA heredados. What forms do i need to file my 2012 taxes Distribuciones obligatorias, Beneficiarios. What forms do i need to file my 2012 taxes Arreglos IRA Kay Bailey Hutchison del cónyuge, Recordatorios, Límite de aportaciones a los arreglos Kay Bailey Hutchison IRA para cónyuges. What forms do i need to file my 2012 taxes , Arreglo Kay Bailey Hutchison IRA para el cónyuge. What forms do i need to file my 2012 taxes , Si su cónyuge tiene cobertura. What forms do i need to file my 2012 taxes Base de costo, Base de costos. What forms do i need to file my 2012 taxes , Tributables en parte. What forms do i need to file my 2012 taxes Cargos administrativos, Honorarios por Administración de un Fideicomiso de Arreglos IRA Cómo declarar Distribuciones, Cómo declarar distribuciones tributables en la declaración. What forms do i need to file my 2012 taxes Recaracterización de aportaciones, Cómo declarar una recaracterización. What forms do i need to file my 2012 taxes Contribuyentes divorciados, Traspasos a Raíz de un Divorcio Crédito por aportaciones a arreglos de ahorros para la jubilación, Reglas Especiales Crédito por aportaciones a cuentas de ahorros para la jubilación, Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Deducción por, ¿Cuánto se Puede Deducir? Reducción paulatina, Reducción paulatina de la deducción. What forms do i need to file my 2012 taxes Definición de, Arreglos IRA Tradicionales Distribuciones A 59 años y medio de edad, Regla de la edad de 59 años y medio. What forms do i need to file my 2012 taxes , Excepciones. What forms do i need to file my 2012 taxes Distribuciones mínimas obligatorias (see este encabezamiento: Distribuciones obligatorias) (see este encabezamiento: Distribuciones obligatorias) Distribuciones obligatorias, Distribuciones obligatorias. What forms do i need to file my 2012 taxes , ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) Acumulaciones en exceso, Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) Edad de 59 años y medio para fines de la distribución, Regla de la edad de 59 años y medio. What forms do i need to file my 2012 taxes Excepción a la regla, Excepciones. What forms do i need to file my 2012 taxes Fecha de tributación, Arreglos IRA Tradicionales Formularios que debe presentar Formulario 1099-R para declarar distribuciones, Distribuciones declaradas en el Formulario 1099-R. What forms do i need to file my 2012 taxes Formularios que se han de utilizar El Formulario 8606 para aportaciones no deducibles, Recordatorios Honorarios de administración, Honorarios de fideicomisarios. What forms do i need to file my 2012 taxes , Honorarios de fideicomisarios. What forms do i need to file my 2012 taxes Honorarios por administración de un fideicomiso, Honorarios por Administración de un Fideicomiso de Arreglos IRA Imponibilidad, Excepciones. What forms do i need to file my 2012 taxes Distribuciones, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés) Cálculo de, Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés). What forms do i need to file my 2012 taxes Ingresos ordinarios, distribuciones como, Ingresos ordinarios. What forms do i need to file my 2012 taxes Intereses devengados de, trato de, Recordatorios Límites a las aportaciones, ¿Cuánto se Puede Aportar?, Límite general. What forms do i need to file my 2012 taxes Más de 50 años de edad,, Límite general. What forms do i need to file my 2012 taxes Menos de 50 años de edad,, Límite general. What forms do i need to file my 2012 taxes Matrimonios (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) (see este encabezamiento: Arreglos IRA Kay Bailey Hutchison del cónyuge) Multas, ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Aportaciones en Exceso, Aportaciones en Exceso Declaración de exceso de aportaciones no deducibles, Multa por declarar aportaciones en exceso. What forms do i need to file my 2012 taxes Distribuciones obligatorias, no realizar, ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias), Cantidades Acumuladas en Exceso (Distribuciones Insuficientes) Distribuciones prematuras (see Retiro prematuro de una cuenta de intereses diferidos) No se presenta el Formulario 8606 para aportaciones no deducibles, Recordatorios, Multa por no presentar el Formulario 8606. What forms do i need to file my 2012 taxes Transacciones prohibidas, Efecto sobre un arreglo IRA. What forms do i need to file my 2012 taxes Participantes en un plan del empleador para la jubilación, Si está cubierto por un plan del empleador para la jubilación. What forms do i need to file my 2012 taxes , Límite si se Tiene Cobertura bajo un Plan del Empleador Personas que trabajan por cuenta propia, Ingresos de trabajo por cuenta propia. What forms do i need to file my 2012 taxes Recaracterización de la aportación, Recaracterizaciones Remuneración, definida, ¿Qué es remuneración? Retención, Retención. What forms do i need to file my 2012 taxes Retiros, ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA?, Cómo tratar las aportaciones retiradas. What forms do i need to file my 2012 taxes Obligatorios (see este encabezamiento: Distribuciones obligatorias) Prematuros (see Retiro prematuro de una cuenta de intereses diferidos) Se permiten traspasos, ¿Puede Traspasar Activos de un Plan de Jubilación? A un arreglo Roth IRA, Traspasos a un arreglo Roth IRA. What forms do i need to file my 2012 taxes , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Tipos de, Tipos de arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Transacciones prohibidas, Transacciones Prohibidas Traspasos de Fideicomisario a Fideicomisaro, Traspaso de Fideicomisario a Fideicomisario Arreglo IRA a arreglo Roth IRA , Métodos de conversión. What forms do i need to file my 2012 taxes Arreglos de ahorros para la jubilación designados Roth , Arreglos de ahorros para la jubilación designados Roth. What forms do i need to file my 2012 taxes , Arreglos de ahorros para la jubilación designados Roth. What forms do i need to file my 2012 taxes Definición, Arreglos de ahorros para la jubilación designados Roth. What forms do i need to file my 2012 taxes Arreglos IRA tradicionales (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Arreglos Roth IRA, Arreglos Roth IRA , Reinversión de un arreglo Roth IRA , Información adicional. What forms do i need to file my 2012 taxes (see also Reinversiones) Abrir un arreglo, ¿Cuándo se Puede Abrir un Arreglo Roth IRA? Aportaciones, ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? A un arreglo IRA tradicional para el mismo año, Arreglos Roth IRA y arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Aportaciones sólo a arreglos Roth IRA , Arreglos Roth IRA solamente. What forms do i need to file my 2012 taxes Ninguna deducción por, ¿Qué Es un Arreglo Roth IRA? Plazo para hacer, ¿Cuándo se Pueden Hacer Aportaciones? Aportaciones del cónyuge, ¿Se pueden hacer aportaciones a un arreglo Roth IRA a favor del cónyuge? Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Conversión, Conversiones Conversiones fallidas y recaracterizaciones, Recaracterizaciones Definición de, ¿Qué Es un Arreglo Roth IRA? Distribuciones Distribuciones calificadas, ¿Qué son las distribuciones calificadas? Edad Distribuciones hechas después de la edad de 59 años y medio, ¿Qué son las distribuciones calificadas? No exsite un límite para aportaciones, ¿Existe un límite de edad para las aportaciones? No se requiere determinada edad para recibir la distribución, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Efecto de los ingresos brutos ajustados modificados sobre las aportaciones (Tabla 17-3), Aportaciones no declaradas. What forms do i need to file my 2012 taxes Imponibilidad, ¿Están Sujetas a Impuestos las Distribuciones? Ingresos brutos ajustados modificados (MAGI, por sus siglas en inglés), Ingreso bruto ajustado modificado (MAGI, por sus siglas en inglés). What forms do i need to file my 2012 taxes Cálculo (Hoja de Trabajo 17-2), Hoja de Trabajo 17-2. What forms do i need to file my 2012 taxes Hoja de Trabajo Correspondiente a Ingresos Brutos Ajustados Modificados para Fines de un Arreglo Roth IRA Eliminación paulatina (Tabla 17-3), Aportaciones no declaradas. What forms do i need to file my 2012 taxes Límites a las aportaciones, ¿Cuánto se Puede Aportar? Más de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Menos de 50 años de edad,, Arreglos Roth IRA y arreglos IRA tradicionales. What forms do i need to file my 2012 taxes Multas Aportaciones de conversión retiradas dentro del plazo de 5 años, Impuestos adicionales sobre distribuciones de aportaciones de conversión y determinadas aportaciones de reinversión dentro del plazo de 5 años. What forms do i need to file my 2012 taxes Aportaciones en Exceso, ¿Qué Sucede si Aporta Demasiado? Remuneración, definida, Remuneración. What forms do i need to file my 2012 taxes Retiros, ¿Se tienen que retirar o utilizar activos de un arreglo Roth IRA? Aportaciones en Exceso, Retiro de aportaciones en exceso. What forms do i need to file my 2012 taxes No sujetas a impuestos, ¿Están Sujetas a Impuestos las Distribuciones? Traspaso de arreglo IRA a, Traspasos a un arreglo Roth IRA. What forms do i need to file my 2012 taxes , Cómo Convertir Cantidades de un Arreglo IRA Tradicional en un Arreglo Roth IRA Arrendadores (see Ingresos y gastos de alquiler) Artículos coleccionables Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Oro, plata, estampillas, monedas, gemas, etcétera. What forms do i need to file my 2012 taxes Ganancias o pérdidas de la venta o canje de, Deducción de los intereses de inversiones. What forms do i need to file my 2012 taxes Inversión de un arreglo IRA en, Inversión en Artículos Coleccionables, Excepción. What forms do i need to file my 2012 taxes Artículos domésticos, deducción caritativa por, Ropa y artículos domésticos. What forms do i need to file my 2012 taxes Artistas de actuación, Gastos de ciertos artistas de actuación. What forms do i need to file my 2012 taxes Gastos de negocio, Gastos de ciertos artistas de actuación. What forms do i need to file my 2012 taxes Artistas del espectáculo Gastos de estudios relacionados con el trabajo, Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Artistas y músicos, Ropa de Trabajo y Uniformes Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asignación estándar para comidas, Límite del 50% en comidas. What forms do i need to file my 2012 taxes , Asignación estándar para comidas. What forms do i need to file my 2012 taxes , Quién puede usar la asignación estándar para comidas. What forms do i need to file my 2012 taxes , Tarifa federal. What forms do i need to file my 2012 taxes , La asignación estándar para comidas. What forms do i need to file my 2012 taxes Cantidad de, Cantidad de asignación estándar para comidas. What forms do i need to file my 2012 taxes Prorrateo en días parciales de viaje, Cuándo prorratear la asignación estándar de comidas en días parciales de viaje. What forms do i need to file my 2012 taxes Zonas fuera de los Estados Unidos continentales, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. What forms do i need to file my 2012 taxes Asignación para gastos diarios (see Viáticos) Asignaciones de subsistencia del Cuerpo de Paz, Cuerpo de Paz. What forms do i need to file my 2012 taxes Asignaciones por costo de vida, Asignaciones del gobierno por costo de vida. What forms do i need to file my 2012 taxes Asignaciones testamentarias, Pérdidas. What forms do i need to file my 2012 taxes , Regalos y herencias. What forms do i need to file my 2012 taxes , Ingresos procedentes de bienes recibidos como regalo. What forms do i need to file my 2012 taxes (see also Beneficiarios de caudales hereditarios) (see also Herencia) (see also Regalos) Asignaciones testamentarias (legados), Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes (see also Beneficiarios de caudales hereditarios) Asistencia (see Ayuda con los impuestos) Asistencia de energía, Pagos para la reducción del costo de energía en invierno. What forms do i need to file my 2012 taxes Asistencia de estudios (see Becas de estudios y becas de investigación (de desarrollo profesional)) Asistencia en caso de desastre, Ataque terrorista o actividad militar. What forms do i need to file my 2012 taxes , Pagos de asistencia en caso de desastres. What forms do i need to file my 2012 taxes , Asistencia en caso de desastre. What forms do i need to file my 2012 taxes (see also Ataques terroristas) Demolición o reubicación por orden del gobierno de vivienda poco segura debido a, Pérdidas deducibles. What forms do i need to file my 2012 taxes Donaciones en efectivo hechas a damnificados, Regalos en efectivo. What forms do i need to file my 2012 taxes Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. What forms do i need to file my 2012 taxes Reemplazo de bienes perdidos o dañados, Asistencia en caso de desastre. What forms do i need to file my 2012 taxes Robert T. What forms do i need to file my 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. What forms do i need to file my 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) Ayuda para el desempleo, Tipos de compensación por desempleo. What forms do i need to file my 2012 taxes Subvenciones, Subvenciones de asistencia en caso de desastre. What forms do i need to file my 2012 taxes Subvenciones o pagos, Subvenciones de asistencia en caso de desastre. What forms do i need to file my 2012 taxes Asistencia para estudios, Deducción por Matrícula y Cuotas Escolares (see also Matrícula) Becas de estudios (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional) (see Becas de estudios y becas de investigación (de desarrollo profesional)) Becas de investigación, Becas de estudios y becas de investigación (becas de desarrollo profesional). What forms do i need to file my 2012 taxes Costo de matrícula (see Programas de matrícula calificados) Asistente EITC , Recordatorios Asociaciones cívicas Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Asociaciones de abogados Donaciones caritativas hechas a, Donaciones Hechas a Organizaciones no Calificadas Asociaciones de abogados estatales Cursos de preparación para el examen de reválida de derecho, Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Asociaciones de propietarios de casas Donaciones caritativas hechas a, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Asociaciones profesionales Reuniones y gastos de entretenimiento, Reuniones de asociaciones comerciales. What forms do i need to file my 2012 taxes Asunción de hipoteca, Asunción de hipoteca. What forms do i need to file my 2012 taxes Cargos que no se incluyen en la base, Cargos de liquidación. What forms do i need to file my 2012 taxes Ataques al Pentágono (see Ataques terroristas) Ataques al World Trade Center (see Ataques terroristas) Ataques terroristas Pagos por incapacidad para lesiones de, exclusión de impuesto, Pensiones por incapacidad. What forms do i need to file my 2012 taxes Pensiones por incapacidad de empleados federales, Ataque terrorista o actividad militar. What forms do i need to file my 2012 taxes Pérdidas por hecho fortuito debido a, Pérdidas deducibles. What forms do i need to file my 2012 taxes ATIN (Número de identificación del contribuyente para adopción), Número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). What forms do i need to file my 2012 taxes Audífonos Como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Auditorías Documentación de gastos de viaje, Si se revisa su declaración de impuestos. What forms do i need to file my 2012 taxes Ausencia indefinida del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia indefinida. What forms do i need to file my 2012 taxes Ausencia temporal del trabajo Estudios relacionados con el trabajo durante, Estudios durante ausencia temporal. What forms do i need to file my 2012 taxes Ausencias temporales, Ausencias temporales. What forms do i need to file my 2012 taxes , Ausencias temporales. What forms do i need to file my 2012 taxes Automóviles, Transporte, Transporte de escolares. What forms do i need to file my 2012 taxes , Gastos de Automóvil y Otros Gastos de Negocio del Empleado, Gastos de Automóvil (see also Tarifas estándar por millas) (see also Viaje y transporte) Accidentes que dan como resultado pérdida por hecho fortuito, Pérdidas deducibles. What forms do i need to file my 2012 taxes Determinación de valor, Valor de automóviles. What forms do i need to file my 2012 taxes Negligencia o acto intencionado como causa, Pérdidas no deducibles. What forms do i need to file my 2012 taxes Asignaciones de empleadores, Viáticos y Asignaciones para Automóvil Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital Cómo Declarar, Cómo Hacer la Declaración La Tabla 26-3 en la que se encuentran los formularios que se han de usar, Asignación para viáticos mayor a la tarifa federal. What forms do i need to file my 2012 taxes Deducciones conforme a la sección 179, Depreciación y deducciones de la sección 179. What forms do i need to file my 2012 taxes Depreciación, Depreciación y deducciones de la sección 179. What forms do i need to file my 2012 taxes Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Estacionamiento (see Cargos de estacionamiento) Estudios relacionados con el trabajo, transporte para, Uso de su automóvil. What forms do i need to file my 2012 taxes Formulario 2106 ó 2106-EZ, cómo llenar, Gastos de automóvil. What forms do i need to file my 2012 taxes Gastos de viaje relacionado con los negocios, Domicilio tributario distinto al hogar familiar. What forms do i need to file my 2012 taxes Gastos reales, Gastos de Automóvil, Gastos Reales de Automóvil Impuestos sobre bienes muebles, deducción de, Impuestos sobre Bienes Muebles Intereses sobre préstamos, no deducibles, Intereses Personales Libro azul para determinar el valor justo de mercado, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Libros para determinar el valor justo de mercado, Valor de automóviles. What forms do i need to file my 2012 taxes Publicidad en el, Publicidad en el automóvil. What forms do i need to file my 2012 taxes Servicio prestado a institución benéfica, uso para, Gastos de automóvil. What forms do i need to file my 2012 taxes Tarifa fija y variable (FAVR, por sus siglas en inglés), Tarifa fija y variable (FAVR, por sus siglas en inglés). What forms do i need to file my 2012 taxes Transporte de herramientas o instrumentos, Transporte de herramientas o instrumentos. What forms do i need to file my 2012 taxes Transporte médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes , Transporte, Gastos de automóvil. What forms do i need to file my 2012 taxes Uso compartido de automóviles, Uso compartido de automóviles. What forms do i need to file my 2012 taxes Uso con fines comerciales y personales, asignación entre, Uso con fines comerciales y personales. What forms do i need to file my 2012 taxes , Separación de gastos. What forms do i need to file my 2012 taxes Vehículos alquilados, Alquiler de un automóvil. What forms do i need to file my 2012 taxes Venta, Pago Parcial u Otra Enajenación del Vehículo, Venta, pago parcial u otra enajenación del vehículo Automóviles, donaciones de, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Aviones Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Aviones, donaciones de, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Aviso, Documentos Básicos Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Recordatorios, Ayuda del IRS. What forms do i need to file my 2012 taxes , Ayuda Gratuita con la Preparación de la Declaración de Impuestos, Cómo Obtener Ayuda con los Impuestos Asesoramiento Tributario para Ancianos, Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoramiento voluntario (Programa de Asistencia Voluntaria al Contribuyente (del Impuesto sobre el Ingreso)), Ayuda Gratuita con la Preparación de la Declaración de Impuestos Asesoría voluntaria (programa de asistencia voluntaria al contribuyente (del impuesto sobre el ingreso)), Asesoría voluntaria con los impuestos. What forms do i need to file my 2012 taxes Ayuda doméstica, no hay exención por, Amas de llave, criados o sirvientes. What forms do i need to file my 2012 taxes Ayuda económica para estudios Provista por el empleador Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. What forms do i need to file my 2012 taxes Ayuda para educación Provista por el empleador, Ayuda para Educación Ayuda para pago inicial o enganche, Ayuda para pago inicial (o enganche). What forms do i need to file my 2012 taxes Ayuda por Internet Asistente EITC , Recordatorios B Balneario (spa), Gastos de Balnearios Bancarrota Deuda cancelada no considerada ingreso, Deuda excluida. What forms do i need to file my 2012 taxes Bancos Arreglos IRA con, ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? Fondos de inversión del mercado monetario, Fondos de Inversión del Mercado Monetario Pérdidas de depósitos, cuando pérdidas por hecho fortuito Cómo declarar, Pérdidas de depósitos. What forms do i need to file my 2012 taxes Pérdidas de depósitos, cuando son pérdidas por hecho fortuito, Depósito en Instituciones Financieras Insolventes o en Quiebra, Pérdidas de Depósitos Servicio de inversión automático, determinación del período de tenencia, Servicio de inversión automático. What forms do i need to file my 2012 taxes Bancos de sangre Ninguna deducción caritativa por donaciones de sangre hechas a, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Valor de Tiempo o Servicios Barcos Donación caritativa, deducción por el valor justo de mercado, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Donaciones de, Automóviles, barcos y aviones. What forms do i need to file my 2012 taxes Base, Bienes Heredados Acciones o derechos de acciones, Base. What forms do i need to file my 2012 taxes Asignación entre uso comercial y personal, Introduction Base ajustada, Base Ajustada Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. What forms do i need to file my 2012 taxes , Tributables en parte. What forms do i need to file my 2012 taxes Bienes raíces, Bienes Raíces Bienes recibidos por servicios, Bienes Recibidos por Servicios Bienes restringidos, Bienes restringidos. What forms do i need to file my 2012 taxes Bonos, Acciones y Bonos, Prima de bonos. What forms do i need to file my 2012 taxes Compra por valor inferior, Compra por valor inferior. What forms do i need to file my 2012 taxes Conversión involuntaria, Conversiones Involuntarias Definición de, Introduction Deudas incobrables, Requisito de base en la deuda incobrable. What forms do i need to file my 2012 taxes Distinta a los costos, Base Distinta al Costo, Obligaciones exentas de impuestos. What forms do i need to file my 2012 taxes Distinta al costo, Sin pérdidas ni ganancias. What forms do i need to file my 2012 taxes Donaciones, Bienes Recibidos como Donación Intercambio de bienes del mismo tipo, Base de bienes recibidos. What forms do i need to file my 2012 taxes Mejoras a bienes raíces, Mejoras. What forms do i need to file my 2012 taxes Obligaciones exentas de impuestos Bonos, Obligaciones exentas de impuestos. What forms do i need to file my 2012 taxes Puntos que no se incluyen, Cargos de liquidación. What forms do i need to file my 2012 taxes , Puntos. What forms do i need to file my 2012 taxes Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge, Traspasos entre Cónyuges Venta de vivienda (see Venta de vivienda) Base ajustada, Base Ajustada, Ganancia aplazada de la venta de una vivienda. What forms do i need to file my 2012 taxes Aumentos a la base, Aumentos a la Base Deducción conforme a la sección 179, Depreciación y deducción conforme a la sección 179. What forms do i need to file my 2012 taxes Depreciación, Depreciación y deducción conforme a la sección 179. What forms do i need to file my 2012 taxes Disminuciones a la base, Disminuciones a la Base Donaciones, Bienes Recibidos como Donación Exclusión de subsidios por ahorro de energía, Exclusión de subsidios por sistemas de ahorro de energía. What forms do i need to file my 2012 taxes Mejoras, Mejoras. What forms do i need to file my 2012 taxes Servidumbres, Servidumbres (derechos de acceso a la propiedad). What forms do i need to file my 2012 taxes Tasaciones locales, Gravámenes por mejoras locales. What forms do i need to file my 2012 taxes Venta de vivienda (see Venta de vivienda) Ventas de bienes, Base ajustada. What forms do i need to file my 2012 taxes Base de costo, Useful Items - You may want to see: Arreglo IRA para aportaciones no deducibles, Base de costos. What forms do i need to file my 2012 taxes , Tributables en parte. What forms do i need to file my 2012 taxes Bebidas alcohólicas Transacciones prohibidas de un arreglo IRA en, Artículos coleccionables. What forms do i need to file my 2012 taxes Becas, Becas. What forms do i need to file my 2012 taxes , Definición de ingreso bruto. What forms do i need to file my 2012 taxes , No Incluya lo Siguiente en la Manutención Total Becas de desarrollo profesional (see Becas de estudios y becas de desarrollo profesional) Becas de estudios y becas de desarrollo profesional, Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Ingreso del trabajo incluyendo, Definición del ingreso del trabajo. What forms do i need to file my 2012 taxes Becas de estudios y becas de investigación (de desarrollo profesional) Becas de estudios y becas de investigación (de desarrollo profesional), Pago por servicios. What forms do i need to file my 2012 taxes Becas de investigación Asistencia para estudios, Becas de estudios y becas de investigación (becas de desarrollo profesional). What forms do i need to file my 2012 taxes Exclusión del ingreso bruto, Becas de estudios y becas de investigación (becas de desarrollo profesional). What forms do i need to file my 2012 taxes Becas de investigación (becas de desarrollo profesional) Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. What forms do i need to file my 2012 taxes (see also Becas de estudios y becas de desarrollo profesional) Beneficiarios, Beneficiario de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes , Reinversiones por parte del cónyuge sobreviviente. What forms do i need to file my 2012 taxes , Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes , Pérdidas. What forms do i need to file my 2012 taxes (see also Beneficiarios de caudales hereditarios) (see also Beneficiarios de fideicomiso) Beneficiarios de caudales hereditarios, Bienes Heredados Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés) (see Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Cómo recibir ingreso de caudal hereditario, Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes , Ingreso actual que no se requiere distribuir. What forms do i need to file my 2012 taxes Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes Pérdidas de herencia, Pérdidas. What forms do i need to file my 2012 taxes Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. What forms do i need to file my 2012 taxes Beneficiarios de fideicomiso Cómo recibir ingreso de fideicomiso, Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes , Ingreso actual que se requiere distribuir. What forms do i need to file my 2012 taxes , Ingreso actual que no se requiere distribuir. What forms do i need to file my 2012 taxes , Regalos y herencias. What forms do i need to file my 2012 taxes Dividendos recibidos por, Beneficiario de un caudal hereditario o fideicomiso. What forms do i need to file my 2012 taxes Pérdidas de fideicomiso, Pérdidas. What forms do i need to file my 2012 taxes Restricciones de reinversión, Reinversiones por parte del cónyuge sobreviviente. What forms do i need to file my 2012 taxes Beneficions de jubilación de empleados ferroviarios Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Beneficios Desempleo, Compensación por desempleo. What forms do i need to file my 2012 taxes Beneficios acelerados por fallecimiento, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. What forms do i need to file my 2012 taxes Beneficios de asistencia pública, Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios de jubilación de empleados ferroviarios, Beneficios de jubilación de empleados ferroviarios. What forms do i need to file my 2012 taxes , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. What forms do i need to file my 2012 taxes , Anualidades de jubilación de empleados ferroviarios. What forms do i need to file my 2012 taxes Beneficios equivalentes de nivel 1 (beneficios equivalentes del Seguro Social (SSEB)), Anualidades de jubilación de empleados ferroviarios. What forms do i need to file my 2012 taxes Beneficios equivalentes de nivel 1 (beneficos equivalentes del Seguro Social (SSEB)), Introduction Casados que presentan la declaración por separado, Beneficios no sujetos a impuestos. What forms do i need to file my 2012 taxes Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. What forms do i need to file my 2012 taxes Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. What forms do i need to file my 2012 taxes Formulario RRB-1042S para extranjeros no residentes, Lo que no cubre este capítulo. What forms do i need to file my 2012 taxes Formulario RRB-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. What forms do i need to file my 2012 taxes Reintegro de beneficios, Reintegro de beneficios. What forms do i need to file my 2012 taxes Retención No deducibles para propósitos del impuesto, Impuestos y Cargos que no Puede Deducir Retención para, Retención de impuestos e impuesto estimado. What forms do i need to file my 2012 taxes Beneficios de la jubilación del gobierno federal, Beneficios de la jubilación del gobierno federal. What forms do i need to file my 2012 taxes Beneficios de la jubilación para empleados ferroviarios Casados que presentan la declaración por separado, Reglas Especiales Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. What forms do i need to file my 2012 taxes Retención, Pagos del Gobierno Federal Beneficios de minimis , Beneficios De Minimis (Mínimos) Beneficios de veteranos Ayuda económica para estudios Deducción por matrícula, efecto sobre, Ayuda económica para los estudios exenta de impuestos. What forms do i need to file my 2012 taxes Beneficios del bienestar social, Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera). What forms do i need to file my 2012 taxes , Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Beneficios del empleado, Beneficios Marginales Tributables, Beneficios Marginales, Beneficios De Minimis (Mínimos) (see also Beneficios marginales) Beneficios del Seguro Social, Beneficios del Seguro Social. What forms do i need to file my 2012 taxes , Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios, Deducción de más de $3,000. What forms do i need to file my 2012 taxes Arreglos IRA para destinatarios de beneficios, Destinatarios de beneficios del Seguro Social. What forms do i need to file my 2012 taxes Casados que presentan la declaración por separado, Reglas Especiales, Beneficios no sujetos a impuestos. What forms do i need to file my 2012 taxes Cómo declarar, Cómo Declarar los Beneficios Declaraciones conjuntas, Declaración conjunta. What forms do i need to file my 2012 taxes Deducciones relacionadas con, Deducciones Relacionadas con los Beneficios Elección de suma global, Elección de suma global. What forms do i need to file my 2012 taxes Empleador extranjero, Impuestos del Seguro Social y Medicare. What forms do i need to file my 2012 taxes Formulario SSA-1042S para extranjeros no residentes, Lo que no cubre este capítulo. What forms do i need to file my 2012 taxes Formulario SSA-1099, Introduction Imponibilidad de, ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios?, ¿Cuánto Está Sujeto a Impuestos? Impuesto estimado, Retención de impuestos e impuesto estimado. What forms do i need to file my 2012 taxes Ingresos, Puede usar el Formulario 1040A si se dan todas las siguientes situaciones: Pagados por el empleador, Impuestos del Seguro Social y Medicare pagados por el empleador. What forms do i need to file my 2012 taxes Planes del empleado para la jubilación distintos a, Seguro Social o jubilación de empleados ferroviarios. What forms do i need to file my 2012 taxes Propinas, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Reintegro de beneficios, Reintegro de beneficios. What forms do i need to file my 2012 taxes , Beneficios del Seguro Social reintegrados. What forms do i need to file my 2012 taxes Reintegros, Reintegros de Beneficios del Seguro Social Retención para, Pagos del Gobierno Federal, Retención de impuestos e impuesto estimado. What forms do i need to file my 2012 taxes No deducibles, Impuestos y Cargos que no Puede Deducir Seguro de vida colectivo a término, impuestos a deber sobre, Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones: Beneficios marginales Adopción, ayuda provista por el empleador, Ayuda para Adopción Aportaciones a un plan de ahorros médicos Archer MSA , Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). What forms do i need to file my 2012 taxes Ayuda para educación, Ayuda para Educación Beneficios de minimis , Beneficios De Minimis (Mínimos) Formulario W-2, Formulario W-2. What forms do i need to file my 2012 taxes Obsequios por fiestas, Obsequios por fiestas. What forms do i need to file my 2012 taxes Período contable, Período contable. What forms do i need to file my 2012 taxes Primas de seguro de vida colectivo a término fijo, Seguro de Vida Colectivo a Término Fijo Retención, Beneficios Marginales Tributables Seguro de accidente y de salud, Plan de Accidente o de Salud Servicios de planificación para la jubilación, Servicios de Planificación para la Jubilación Transporte, Transporte Beneficios para alimentos Programa de Nutrición para Ancianos, Programa de Nutrición para Ancianos. What forms do i need to file my 2012 taxes Beneficios para veteranos, Beneficios para veteranos. What forms do i need to file my 2012 taxes Asistencia para estudios, Pagos del Departamento de Asuntos de Veteranos (VA). What forms do i need to file my 2012 taxes Clasificación retroactiva, Clasificación retroactiva hecha por el Departamento de Asuntos de Veteranos. What forms do i need to file my 2012 taxes Ley de prescripción especial, Ley de prescripción especial. What forms do i need to file my 2012 taxes Beneficios para veteranos (GI Bill), Pagos y asignaciones para la matrícula bajo la Ley de Beneficios para Veteranos (GI Bill). What forms do i need to file my 2012 taxes Beneficios por cierre patronal, Indemnización por huelga y cierre patronal. What forms do i need to file my 2012 taxes Beneficios por fallecimiento Acelerados, Beneficios Acelerados por Fallecimiento, Exclusión por enfermedad mortal. What forms do i need to file my 2012 taxes Funcionarios de seguridad pública fallecidos o asesinados en cumplimiento del deber, exclusión tributaria, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ganancias de un seguro de vida (see Seguro de vida) Beneficios por fallecimiento accidental, Beneficios por fallecimiento accidental. What forms do i need to file my 2012 taxes Beneficios por incapacidad Crédito por ingreso del trabajo, Formulario 4029. What forms do i need to file my 2012 taxes Beneficios sindicales por huelga, Indemnización por huelga y cierre patronal. What forms do i need to file my 2012 taxes Bicicleta Beneficio marginal, Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. What forms do i need to file my 2012 taxes Bienes, Bienes Raíces, Bienes raíces comprados. What forms do i need to file my 2012 taxes , Si recupera la posesión de bienes raíces. What forms do i need to file my 2012 taxes (see also Bienes raíces) Hallados, Bienes hallados. What forms do i need to file my 2012 taxes Robados, Bienes robados. What forms do i need to file my 2012 taxes Bienes comerciales Base de depreciación, Base para propósitos de depreciación. What forms do i need to file my 2012 taxes Como donación, base ajustada por, Bienes comerciales. What forms do i need to file my 2012 taxes Uso de bien cambiado a, base ajustada para, Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Ventas o intercambios, Otras transacciones de bienes. What forms do i need to file my 2012 taxes Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. What forms do i need to file my 2012 taxes Bienes de capital Carbón y mineral de hierro, Carbón y mineral de hierro. What forms do i need to file my 2012 taxes Definición de, Bienes de Capital y Bienes que no Son de Capital Bienes gananciales, Ingresos de bienes gananciales. What forms do i need to file my 2012 taxes , Bienes gananciales. What forms do i need to file my 2012 taxes , Bienes gananciales. What forms do i need to file my 2012 taxes Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Leyes de los bienes gananciales. What forms do i need to file my 2012 taxes Casados que presentan la declaración por separado, Estados donde rige la ley de los bienes gananciales. What forms do i need to file my 2012 taxes Gastos médicos y dentales, Estados donde rige la ley de los bienes gananciales. What forms do i need to file my 2012 taxes Pensión para el cónyuge divorciado del cónyuge divorciado, diferencia de, Pagos que no son pensión para el cónyuge divorciado. What forms do i need to file my 2012 taxes Bienes hallados, Bienes hallados. What forms do i need to file my 2012 taxes Bienes muebles, Bienes muebles. What forms do i need to file my 2012 taxes (see also Pérdidas por hecho fortuito) Como bienes de capital, Bienes de Uso Personal Impuestos (see Impuestos sobre bienes muebles) Ingreso de alquiler, Alquileres de Bienes Muebles Robo de (see Pérdidas por robo) Bienes para inversión Propiedad de alquiler (see Ingresos y gastos de alquiler) Bienes perdidos, Dinero en Efectivo o Bienes Perdidos o Extraviados Cuando se considera pérdida por hecho fortuito, Propiedad extraviada o perdida. What forms do i need to file my 2012 taxes Bienes que generan ingresos Deducción de intereses sobre un préstamo para, Intereses por regalías o de alquiler que generen ingresos. What forms do i need to file my 2012 taxes Bienes raíces, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda, Ejemplos. What forms do i need to file my 2012 taxes , Base de Costo, Si recupera la posesión de bienes raíces. What forms do i need to file my 2012 taxes , Cantidad Deducible (see also Casas de vacaciones) (see also Hipotecas) Alquiler (see Ingresos y gastos de alquiler) Base, Bienes Raíces Cantidades relacionadas con bienes raíces que no puede deducir, Cantidades Relacionadas con Bienes Raíces que no Puede Deducir Cargos de liquidación, Cargos de liquidación. What forms do i need to file my 2012 taxes Cargos detallados por servicios no deducibles, Cargos detallados por servicios. What forms do i need to file my 2012 taxes Como activos no de capital, Bienes de Capital y Bienes que no Son de Capital Costos de cierre, Cargos de liquidación. What forms do i need to file my 2012 taxes Definición de, Bienes Raíces Deterioro progresivo, no pérdida por hecho fortuito, Deterioro progresivo. What forms do i need to file my 2012 taxes Deuda comercial cancelada, trato de, Deuda excluida. What forms do i need to file my 2012 taxes División de los impuestos sobre bienes raíces, División de los impuestos sobre bienes raíces entre compradores y vendedores. What forms do i need to file my 2012 taxes Formulario 1099-S para declarar ganancias producto de ventas, Transacciones que se declaran en el Formulario 1099-S. What forms do i need to file my 2012 taxes , Formulario 1099-S. What forms do i need to file my 2012 taxes Impuestos de traspaso, Impuestos de traspaso (impuestos de timbre). What forms do i need to file my 2012 taxes Pérdida por hechos fortuitos, Bienes raíces. What forms do i need to file my 2012 taxes Período de tenencia, determinación de, Bienes raíces comprados. What forms do i need to file my 2012 taxes Puntos, Puntos Valor justo de mercado (FMV, por sus siglas en inglés), Valor justo de mercado (FMV). What forms do i need to file my 2012 taxes Bienes robados, Bienes robados. What forms do i need to file my 2012 taxes (see Pérdidas por robo) Bingo, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Boletos, Entradas a eventos. What forms do i need to file my 2012 taxes (see Gastos de entretenimiento) Bomberos Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Bomberos voluntarios Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Bomberos voluntarios. What forms do i need to file my 2012 taxes Donaciones caritativas hechas a, Ejemplos. What forms do i need to file my 2012 taxes Bonificaciones, Ingresos Suplementarios, Bonificaciones y premios. What forms do i need to file my 2012 taxes , Recompensas o bonificaciones para empleados. What forms do i need to file my 2012 taxes Bonos Ahorros, Bonos de Ahorro de los Estados Unidos, Bonos de la serie HH. What forms do i need to file my 2012 taxes , Bonos de la serie EE y de la serie I. What forms do i need to file my 2012 taxes Amortización de primas, Amortización de primas sobre bonos. What forms do i need to file my 2012 taxes , Prima Amortizable de Bonos Tributables Base ajustada para, Acciones y Bonos Bonos con descuento en el mercado, Bonos con descuento en el mercado. What forms do i need to file my 2012 taxes Bonos convertibles, Acciones y bonos convertibles. What forms do i need to file my 2012 taxes Cancelación de, Redención o cancelación de bonos. What forms do i need to file my 2012 taxes Como bienes de capital, Bienes de Capital y Bienes que no Son de Capital, Acciones, derechos de suscripción y bonos. What forms do i need to file my 2012 taxes Descontados Pérdida o ganancia de capital, Instrumentos de Deuda Descontados Descuento de la emisión original, Descuento de la Emisión Original (OID) Emitidos con descuento, Descuento de la Emisión Original (OID) Exentos de impuestos, Obligaciones del Gobierno Estatal o Local Gobierno estatal o local, exento de impuestos, Bonos de gobiernos estatales y locales exentos de impuestos. What forms do i need to file my 2012 taxes Redención de, Redención o cancelación de bonos. What forms do i need to file my 2012 taxes Rescate de, Bonos de jubilación. What forms do i need to file my 2012 taxes Vendido con prima, cálculo de la base ajustada, Prima de bonos. What forms do i need to file my 2012 taxes Venta de, Bonos que se Venden Entre las Fechas de Pago de los Intereses Bonos con descuento en el mercado, Bonos con descuento en el mercado. What forms do i need to file my 2012 taxes Bonos de ahorros de la serie I, Bonos de la serie EE y de la serie I. What forms do i need to file my 2012 taxes Bonos de ahorros de las series EE y E, Bonos de la serie EE y de la serie I. What forms do i need to file my 2012 taxes (see Bonos de ahorros de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes ) Bonos de ahorros de las series HH y H, Bonos de la serie HH. What forms do i need to file my 2012 taxes Bonos de ahorros de los EE. What forms do i need to file my 2012 taxes UU Intereses sobre, Intereses de bonos de ahorro calificados. What forms do i need to file my 2012 taxes Traspasos entre cónyuges, Bienes Traspasados de un Cónyuge Bonos de ahorros de los Estados Unidos Educación, uso para, Reglas Especiales Bonos de cupones, Bonos de cupones. What forms do i need to file my 2012 taxes Bonos de la serie EE (see Bonos de ahorros de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes ) Bonos del Tesoro, Títulos de deudas de los Estados Unidos. What forms do i need to file my 2012 taxes Bonos municipales, Obligaciones del Gobierno Estatal o Local Boy Scouts Donaciones caritativas hechas a, Ejemplos. What forms do i need to file my 2012 taxes , Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida Búsqueda de empleo Deducción de gastos por entrevistas, Gastos de entrevistas de empleo. What forms do i need to file my 2012 taxes C Cabeza de familia, Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. What forms do i need to file my 2012 taxes , Cómo presentar la declaración. What forms do i need to file my 2012 taxes , Cabeza de Familia, Cómo presentar la declaración. What forms do i need to file my 2012 taxes , Cónyuge extranjero no residente. What forms do i need to file my 2012 taxes , Personas que Mantienen una Vivienda, Persona Calificada, Viudo que Reúne los Requisitos con Hijo Dependiente Cabildeo Donaciones para, no deducciones por donaciones, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones de las Cuales Usted se Beneficia Caja de seguridad, Alquiler de Caja de Seguridad Cálculo del impuesto, Cálculos Cantidades iguales, Cantidades iguales. What forms do i need to file my 2012 taxes Cantidades negativas, Cantidades negativas. What forms do i need to file my 2012 taxes Redondeo a dólares, Redondeo a dólares. What forms do i need to file my 2012 taxes Cálculo del impuesto y créditos, Cómo se Calcula la Deducción (see also Hojas de trabajo) Cálculos aproximados Gastos de viaje, Cómo Demostrar los Gastos Calificado, hijo, Hijo Calificado Calificado, pariente, Pariente Calificado Cámaras de comercio Donaciones caritativas hechas a, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Gastos de entretenimiento para asistir a reuniones, Reuniones de asociaciones comerciales. What forms do i need to file my 2012 taxes Cambio de dirección, Cambio de Dirección Cambio de nombre, Cambio de nombre. What forms do i need to file my 2012 taxes , Cambio de nombre. What forms do i need to file my 2012 taxes Canadá Contribuciones hechas a organizaciones caritativas en, Ciertas organizaciones caritativas extranjeras. What forms do i need to file my 2012 taxes Residente de, Requisito de Ciudadanía o Residencia, Hijo en Canadá o México. What forms do i need to file my 2012 taxes Cancelación de deuda, Deudas Canceladas Excepciones al trato como ingreso, Excepciones Candidatos a cargos públicos Donaciones hechas a, ninguna deducción caritativa por, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplos de Donaciones Caritativas —Verificación Rápida, Donaciones Hechas a Organizaciones no Calificadas Canje de bienes, Venta de Bienes (see also Venta de bienes) Bienes del mismo tipo y dinero traspasados, Intercambios parcialmente no sujetos a impuestos. What forms do i need to file my 2012 taxes , Bienes del mismo tipo y dinero traspasados. What forms do i need to file my 2012 taxes Declaración de, Cómo declarar el canje. What forms do i need to file my 2012 taxes Definición de, Qué es una Venta o Canje Formulario 8824 para declarar, Cómo declarar el canje. What forms do i need to file my 2012 taxes Intercambio de bienes del mismo tipo, Intercambio de bienes del mismo tipo. What forms do i need to file my 2012 taxes Intercambio parcialmente no sujeto a impuestos, Intercambios parcialmente no sujetos a impuestos. What forms do i need to file my 2012 taxes , Intercambio parcialmente no sujeto a impuestos. What forms do i need to file my 2012 taxes Intercambio sujeto a impuestos, definición de, Intercambios Sujetos a Impuestos Intercambios de bienes similares, Intercambios de Bienes del Mismo Tipo Intercambios no sujetos a impuestos, Intercambios no Sujetos a Impuestos Intercambios no sujetos a impuestos: Período de tenencia, determinación de, Canjes no sujetos a impuestos. What forms do i need to file my 2012 taxes Canjes comerciales no sujetos a impuestos (see Intercambios exentos de impuestos) Canjes no sujetos a impuestos (see Intercambios exentos de impuestos) Intercambios no sujetos a impustos, Canjes no Sujetos a Impuestos Cantidades trasladadas a un ejercicio anterior Créditos tributarios comerciales trasladados a un ejercicio anterior, Excepciones para tipos especiales de reembolso. What forms do i need to file my 2012 taxes Cantidades trasladadas al año siguiente Donaciones caritativas, cuando la deducción sobrepasa los límites del ingreso bruto ajustado, Cantidades Trasladadas al Año Siguiente Intereses procedentes de inversiones, Límite sobre la Deducción Pérdida de capital, Ganancias y pérdidas a largo plazo. What forms do i need to file my 2012 taxes , Traslado de pérdida de capital. What forms do i need to file my 2012 taxes Hoja de trabajo, Cálculo de la cantidad trasladada al año siguiente. What forms do i need to file my 2012 taxes Capellanes Ganancias provenientes de un seguro de vida en caso de fallecimiento en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Carbón y mineral de hierro, Carbón y mineral de hierro. What forms do i need to file my 2012 taxes Cargos, Cargos y depósitos. What forms do i need to file my 2012 taxes Cargos de afiliación (see tipo específico de organización ) Cargos de custodia, Cargos y Gastos Relacionados con la Inversión Cargos de estacionamiento Estadio deportivo, entretenimiento relacionado con los negocios sujeto al límite del 50%, Gastos incluidos. What forms do i need to file my 2012 taxes Gasto de viaje relacionado con los negocios, Cargos de estacionamiento y peaje. What forms do i need to file my 2012 taxes Gastos para desplazarse diariamente hasta su trabajo, Cargos de estacionamiento. What forms do i need to file my 2012 taxes Cargos de liquidación Transacciones de bienes raíces, Cargos de liquidación. What forms do i need to file my 2012 taxes Cargos de tasación, Cargos de Tasación Bienes donados, Cargos de Tasación No deducibles como intereses, Cantidades cobradas por servicios. What forms do i need to file my 2012 taxes Transacciones de bienes raíces, cuando las exige el prestamista, Cargos de liquidación. What forms do i need to file my 2012 taxes Cargos de tramitación, Cargos de Tramitación por el Uso de una Tarjeta de Crédito o Débito Cargos por cuidado de vida Pagados a una casa de retiro y designados para cuidado médico, posibilidad de deducir, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Cargos por emisión de cheques, Cargos por Emisión de Cheques de Cuenta Personal Cargos por estacionamiento Beneficio marginal provisto por el empleador Exclusión de los ingresos, Transporte Viajes para propósitos médicos, Gastos de automóvil. What forms do i need to file my 2012 taxes Cargos por financiamiento Tarjetas de crédito, contratos de venta al por menor a plazos, etc. What forms do i need to file my 2012 taxes , no deducibles, Intereses Personales Cargos por licencias Posibilidad de deducir, Impuestos y Cargos que no Puede Deducir Si no se pueden deducir, Lista de Gastos no Deducibles Cargos por servicios, Cargos Administrativos de los Planes de Reinversión de Dividendos Posibilidad de deducir, Cantidades que No Puede Deducir Tratados por el empleador como salario en vez de ingresos de propinas, Cargos por servicios. What forms do i need to file my 2012 taxes Cargos por servicios de notario, Notario público. What forms do i need to file my 2012 taxes No deducibles como intereses, Cantidades cobradas por servicios. What forms do i need to file my 2012 taxes Carteros rurales, Carteros rurales. What forms do i need to file my 2012 taxes Casado que presenta por separado Deducción por matrícula y, Quién No Puede Reclamar la Deducción Casado que presenta una declaración conjunta, Requisito 4. What forms do i need to file my 2012 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Casados que presentan la declaración por separado, Casados que Presentan la Declaración por Separado, Cómo presentar la declaración. What forms do i need to file my 2012 taxes , Reglas Especiales, Requisito 3. What forms do i need to file my 2012 taxes Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Beneficios del Seguro Social y de jubilación para empleados ferroviarios, Beneficios no sujetos a impuestos. What forms do i need to file my 2012 taxes Cómo presentar la declaración, Cómo presentar la declaración. What forms do i need to file my 2012 taxes Crédito por ingreso del trabajo, Reglas Especiales Créditos, trato de, Reglas Especiales Declaración conjunta del impuesto estatal y local sobre el ingreso presentada, pero declaraciones separadas del impuesto federal sobre el ingreso, Declaraciones conjuntas estatales y locales. What forms do i need to file my 2012 taxes Deducción de intereses sobre un préstamo de estudios, ¿Puede Reclamar la Deducción? Deducción por matrícula y, Deducción por Matrícula y Cuotas Escolares Deducciones Si cambia del método de las deducciones detalladas a otro, o viceversa, Personas casadas que presentan la declaración por separado. What forms do i need to file my 2012 taxes Trato de, Reglas Especiales Deducciones detalladas, Reglas Especiales, Personas casadas que presentan la declaración por separado. What forms do i need to file my 2012 taxes Uno de los cónyuges detalla las deducciones, por lo tanto, el otro debe detallarlas también, Personas que no reúnen los requisitos para la deducción estándar. What forms do i need to file my 2012 taxes Estados donde rige la ley de los bienes gananciales, Estados donde rige la ley de los bienes gananciales. What forms do i need to file my 2012 taxes Gastos médicos y dentales, Declaraciones por separado. What forms do i need to file my 2012 taxes Impuestos estatales y locales sobre los ingresos, Declaraciones federales separadas. What forms do i need to file my 2012 taxes Propiedad conyugal, asignación de impuestos sobre bienes raíces, Tenencia en su totalidad. What forms do i need to file my 2012 taxes Reinversiones, Reglas Especiales Traslado de pérdida de capital, Declaraciones conjuntas y separadas. What forms do i need to file my 2012 taxes Casas de alojamiento, Unidad habitable. What forms do i need to file my 2012 taxes Casas de vacaciones Cómo determinar si se usa como vivienda, Ejemplos. What forms do i need to file my 2012 taxes Gastos de alquiler, Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones), Cómo Dividir los Gastos, Unidad Habitable Usada como Vivienda Puntos, Deducción Permitida en el Año del Pago Caudales hereditarios, Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes , Bienes heredados de una persona que falleció en el año 2010. What forms do i need to file my 2012 taxes (see also Beneficiarios de caudales hereditarios) (see also Herencia) Impuesto, Impuestos y Cargos que no Puede Deducir, Impuesto Federal sobre la Herencia Atribuible a los Ingresos de un Difunto (see also Impuesto sobre caudales hereditarios) Anualidad de sobreviviente, Deducción del impuesto sobre la herencia. What forms do i need to file my 2012 taxes Ingresos, Ingresos de herencias y de fideicomisos. What forms do i need to file my 2012 taxes Intereses procedentes de inversiones, Socios, accionistas y beneficiarios. What forms do i need to file my 2012 taxes Cementerios Donaciones caritativas hechas a, Tipos de Organizaciones Calificadas Centro de Ayuda al Contribuyente, Recordatorios Centros de rehabilitación para la adicción a alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Centros de rehabilitación para la adicción a drogas o alcohol Posibilidad de deducir como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Certificación firmada por un médico, Total y permanentemente incapacitado. What forms do i need to file my 2012 taxes Certificado de crédito hipotecario (MCC, por sus siglas en inglés), Quién reúne los requisitos. What forms do i need to file my 2012 taxes Certificado de dividendo diferido, Certificado de dividendo diferido. What forms do i need to file my 2012 taxes Certificados de depósito (CD), Certificados de depósito. What forms do i need to file my 2012 taxes , Arreglos de Ahorros para la Jubilación (Arreglos IRA) (see also Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés)) Certificados del mercado monetario, Certificados de depósito y otras cuentas de intereses diferidos. What forms do i need to file my 2012 taxes Chantaje Pérdidas debido a, Robo Cheques Cheques cancelados como pruebas de gastos de viaje, Cheque cancelado. What forms do i need to file my 2012 taxes Como donaciones caritativas, Cheques. What forms do i need to file my 2012 taxes Recibo implícito de, Cheque recibido o disponible. What forms do i need to file my 2012 taxes Choferes con comisión Deducción de gastos, Empleados estatutarios. What forms do i need to file my 2012 taxes Cirugía estética No deducible como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Cirugía ocular Posibilidad de deducir como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Cirugía optativa No deducible como gasto médico, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Cirugía plástica No deducible como gasto médico cuando estética, Tabla 21-1. What forms do i need to file my 2012 taxes Lista de Gastos Médicos y Dentales. What forms do i need to file my 2012 taxes Vea la Publicación 502 para más información sobre estos gastos, entre otros. What forms do i need to file my 2012 taxes Ciudadano de los Estados Unidos Crédito por ingreso del trabajo, Requisito 4. What forms do i need to file my 2012 taxes Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Ciudadano en reserva militar Aportaciones de cantidad igual, Aportaciones de cantidades iguales a las recibidas como ciudadano en reserva militar que reúna los requisitos. What forms do i need to file my 2012 taxes Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés), Ciudadano en reserva militar. What forms do i need to file my 2012 taxes Deducción por gasto de transporte, Personal en Reserva de las Fuerzas Armadas. What forms do i need to file my 2012 taxes Ciudadano o residente de los Estados Unidos, Requisito de Ciudadanía o Residencia Ciudadanos estadounidenses que viven en el extranjero, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos (see also Ciudadanos fuera de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes ) Empleo (see Empleo en el extranjero) Ciudadanos fuera de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes Empleo (see Empleo en el extranjero) Exclusión del ingreso del trabajo, Recordatorios Prórroga del plazo para presentar la declaración, Individuos/Personas Físicas Fuera de los Estados Unidos Requisitos para la presentación de la declaración, Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Retención de distribuciones de un arreglo IRA , Distribuciones de un arreglo IRA enviadas fuera de los Estados Unidos. What forms do i need to file my 2012 taxes Viajes por motivo de negocio fuera de los EE. What forms do i need to file my 2012 taxes UU. What forms do i need to file my 2012 taxes , Viajes Fuera de los Estados Unidos, Viaje Principalmente por Motivo de Negocios, Viajes Principalmente por Motivos Personales Asignación estándar para comidas, Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. What forms do i need to file my 2012 taxes Personas que trabajan por cuenta propia, Excepción 1 − Ningún control sustancial. What forms do i need to file my 2012 taxes Clero, Ministros de una orden religiosa. What forms do i need to file my 2012 taxes Dineros del seguro de vida cuando el capellán muere en cumplimiento del deber, Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Donaciones que se pueden gastar a gusto suyo, no una donación caritativa deducible, Donaciones Hechas a Personas Físicas Pensiones, Pensión. What forms do i need to file my 2012 taxes Reglas especiales relativas a los ingresos, Clero Vivienda, Clero Impuestos sobre bienes raíces al recibir asignación para la vivienda, Asignaciones para la vivienda para ministros de una orden religiosa y personal militar. What forms do i need to file my 2012 taxes Impuestos sobre bienes raíces al recibir subsidio de vivienda, Subsidio de vivienda para ministros de la iglesia y personal militar. What forms do i need to file my 2012 taxes Clientes, Gastos de Comidas y Gastos Imprevistos, Gastos de Entretenimiento (see also Gastos de entretenimiento) Gastos de viaje de, pagar, Asociado comercial. What forms do i need to file my 2012 taxes Viajes por motivo de negocio para visitar a, Gastos de Transporte Clubes de golf (see Clubes sociales (country clubs) ) Clubes de nocturno Cargos de admisión, límite del 50% sobre la deducción, Gastos incluidos. What forms do i need to file my 2012 taxes Clubes sociales Cuotas Deducción caritativa no permitida, Tabla 24-1. What forms do i need to file my 2012 taxes Ejemplo
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Tax Relief for Victims of Hurricane Irene in Puerto Rico

Updated 9/29/11 to add the municipalities of Adjuntas, Ciales, Guaynabo.

Updated 9/13/11 to add the municipalities of Fajardo, Gurabo, Las Piedras, Naguabo, Naranjito, Río Grande, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba.

Updated 9/6/11 to add the municipalities of Arroyo, Aguas Buenas, Cidra, Coamo, Comerio, Humacao, Jayuya, Juncos, Orocovis, Patillas and Ponce.

SP-FL-2011-14, Aug. 30, 2011

MIAMI — Victims of Hurricane Irene that began on Aug. 21, 2011 in parts of Puerto Rico may qualify for tax relief from the Internal Revenue Service.

The President has declared the following municipalities a federal disaster area: Adjuntas, Arroyo, Aguas Buenas, Caguas, Canóvanas, Carolina, Cayey, Cidra, Ciales, Coamo, Comerío, Fajardo, Guaynabo, Gurabo, Humacao, Jayuya, Juncos, Las Piedras, Loíza, Luquillo, Naguabo, Naranjito, Orocovis, Patillas, Ponce, Río Grande,  San Juan, San Lorenzo, Trujillo Alto, Vega Baja, Vieques and Villalba. Individuals who reside or have a business in these municipalities may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 21, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 21, and on or before Sept. 6, as long as the deposits are made by Sept. 6, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The municipalities listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 21 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 21 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 21 and on or before Sept. 6 provided the taxpayer makes these deposits by Sept. 6.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Puerto Rico/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

SP-FL-2011-14SP, Alivio Tributario a Víctimas del Huracán Irene en Puerto Rico
Disaster Assistance and Emergency Relief for Individuals and Businesses
Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 20-Mar-2014

The What Forms Do I Need To File My 2012 Taxes

What forms do i need to file my 2012 taxes Publication 15 - Main Content Table of Contents 1. What forms do i need to file my 2012 taxes Employer Identification Number (EIN) 2. What forms do i need to file my 2012 taxes Who Are Employees?Relief provisions. What forms do i need to file my 2012 taxes Business Owned and Operated by Spouses 3. What forms do i need to file my 2012 taxes Family Employees 4. What forms do i need to file my 2012 taxes Employee's Social Security Number (SSN)Registering for SSNVS. What forms do i need to file my 2012 taxes 5. What forms do i need to file my 2012 taxes Wages and Other CompensationAccountable plan. What forms do i need to file my 2012 taxes Nonaccountable plan. What forms do i need to file my 2012 taxes Per diem or other fixed allowance. What forms do i need to file my 2012 taxes 50% test. What forms do i need to file my 2012 taxes Health Savings Accounts and medical savings accounts. What forms do i need to file my 2012 taxes Nontaxable fringe benefits. What forms do i need to file my 2012 taxes When fringe benefits are treated as paid. What forms do i need to file my 2012 taxes Valuation of fringe benefits. What forms do i need to file my 2012 taxes Withholding on fringe benefits. What forms do i need to file my 2012 taxes Depositing taxes on fringe benefits. What forms do i need to file my 2012 taxes 6. What forms do i need to file my 2012 taxes TipsOrdering rule. What forms do i need to file my 2012 taxes 7. What forms do i need to file my 2012 taxes Supplemental Wages 8. What forms do i need to file my 2012 taxes Payroll Period 9. What forms do i need to file my 2012 taxes Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. What forms do i need to file my 2012 taxes Required Notice to Employees About the Earned Income Credit (EIC) 11. What forms do i need to file my 2012 taxes Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. What forms do i need to file my 2012 taxes Filing Form 941 or Form 944 13. What forms do i need to file my 2012 taxes Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. What forms do i need to file my 2012 taxes Federal Unemployment (FUTA) TaxSuccessor employer. What forms do i need to file my 2012 taxes Household employees. What forms do i need to file my 2012 taxes When to deposit. What forms do i need to file my 2012 taxes Household employees. What forms do i need to file my 2012 taxes Electronic filing by reporting agents. What forms do i need to file my 2012 taxes 16. What forms do i need to file my 2012 taxes How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. What forms do i need to file my 2012 taxes Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. What forms do i need to file my 2012 taxes The EIN is a nine-digit number the IRS issues. What forms do i need to file my 2012 taxes The digits are arranged as follows: 00-0000000. What forms do i need to file my 2012 taxes It is used to identify the tax accounts of employers and certain others who have no employees. What forms do i need to file my 2012 taxes Use your EIN on all of the items you send to the IRS and SSA. What forms do i need to file my 2012 taxes For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. What forms do i need to file my 2012 taxes If you do not have an EIN, you may apply for one online. What forms do i need to file my 2012 taxes Go to the IRS. What forms do i need to file my 2012 taxes gov and click on the Apply for an EIN Online link under Tools. What forms do i need to file my 2012 taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. What forms do i need to file my 2012 taxes Do not use an SSN in place of an EIN. What forms do i need to file my 2012 taxes You should have only one EIN. What forms do i need to file my 2012 taxes If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). What forms do i need to file my 2012 taxes Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. What forms do i need to file my 2012 taxes The IRS will tell you which number to use. What forms do i need to file my 2012 taxes If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. What forms do i need to file my 2012 taxes If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. What forms do i need to file my 2012 taxes 2. What forms do i need to file my 2012 taxes Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. What forms do i need to file my 2012 taxes See Publication 15-A for details on statutory employees and nonemployees. What forms do i need to file my 2012 taxes Employee status under common law. What forms do i need to file my 2012 taxes   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. What forms do i need to file my 2012 taxes This is so even when you give the employee freedom of action. What forms do i need to file my 2012 taxes What matters is that you have the right to control the details of how the services are performed. What forms do i need to file my 2012 taxes See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. What forms do i need to file my 2012 taxes   Generally, people in business for themselves are not employees. What forms do i need to file my 2012 taxes For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. What forms do i need to file my 2012 taxes However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. What forms do i need to file my 2012 taxes   If an employer-employee relationship exists, it does not matter what it is called. What forms do i need to file my 2012 taxes The employee may be called an agent or independent contractor. What forms do i need to file my 2012 taxes It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. What forms do i need to file my 2012 taxes Statutory employees. What forms do i need to file my 2012 taxes   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. What forms do i need to file my 2012 taxes Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. What forms do i need to file my 2012 taxes An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. What forms do i need to file my 2012 taxes A full-time life insurance salesperson who sells primarily for one company. What forms do i need to file my 2012 taxes A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. What forms do i need to file my 2012 taxes A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. What forms do i need to file my 2012 taxes The orders must be for merchandise for resale or supplies for use in the customer's business. What forms do i need to file my 2012 taxes The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. What forms do i need to file my 2012 taxes    Statutory nonemployees. What forms do i need to file my 2012 taxes   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. What forms do i need to file my 2012 taxes They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. What forms do i need to file my 2012 taxes H-2A agricultural workers. What forms do i need to file my 2012 taxes   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. What forms do i need to file my 2012 taxes Treating employees as nonemployees. What forms do i need to file my 2012 taxes   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. What forms do i need to file my 2012 taxes You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. What forms do i need to file my 2012 taxes The applicable rates depend on whether you filed required Forms 1099. What forms do i need to file my 2012 taxes You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. What forms do i need to file my 2012 taxes You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. What forms do i need to file my 2012 taxes You continue to owe the full employer share of social security and Medicare taxes. What forms do i need to file my 2012 taxes The employee remains liable for the employee share of social security and Medicare taxes. What forms do i need to file my 2012 taxes See Internal Revenue Code section 3509 for details. What forms do i need to file my 2012 taxes Also see the Instructions for Form 941-X. What forms do i need to file my 2012 taxes   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. What forms do i need to file my 2012 taxes Section 3509 is not available for reclassifying statutory employees. What forms do i need to file my 2012 taxes See Statutory employees , earlier in this section. What forms do i need to file my 2012 taxes   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. What forms do i need to file my 2012 taxes 2% plus 20% of the employee rate (see the Instructions for Form 941-X). What forms do i need to file my 2012 taxes For Medicare taxes; employer rate of 1. What forms do i need to file my 2012 taxes 45% plus 20% of the employee rate of 1. What forms do i need to file my 2012 taxes 45%, for a total rate of 1. What forms do i need to file my 2012 taxes 74% of wages. What forms do i need to file my 2012 taxes For Additional Medicare Tax; 0. What forms do i need to file my 2012 taxes 18% (20% of the employee rate of 0. What forms do i need to file my 2012 taxes 9%) of wages subject to Additional Medicare Tax. What forms do i need to file my 2012 taxes For income tax withholding, the rate is 1. What forms do i need to file my 2012 taxes 5% of wages. What forms do i need to file my 2012 taxes   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. What forms do i need to file my 2012 taxes 2% plus 40% of the employee rate (see the Instructions for Form 941-X). What forms do i need to file my 2012 taxes For Medicare taxes; employer rate of 1. What forms do i need to file my 2012 taxes 45% plus 40% of the employee rate of 1. What forms do i need to file my 2012 taxes 45%, for a total rate of 2. What forms do i need to file my 2012 taxes 03% of wages. What forms do i need to file my 2012 taxes For Additional Medicare Tax; 0. What forms do i need to file my 2012 taxes 36% (40% of the employee rate of 0. What forms do i need to file my 2012 taxes 9%) of wages subject to Additional Medicare Tax. What forms do i need to file my 2012 taxes For income tax withholding, the rate is 3. What forms do i need to file my 2012 taxes 0% of wages. What forms do i need to file my 2012 taxes Relief provisions. What forms do i need to file my 2012 taxes   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. What forms do i need to file my 2012 taxes To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. What forms do i need to file my 2012 taxes You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. What forms do i need to file my 2012 taxes See Publication 1976, Do You Qualify for Relief Under Section 530. What forms do i need to file my 2012 taxes IRS help. What forms do i need to file my 2012 taxes   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. What forms do i need to file my 2012 taxes Voluntary Classification Settlement Program (VCSP). What forms do i need to file my 2012 taxes   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. What forms do i need to file my 2012 taxes To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). What forms do i need to file my 2012 taxes For more information visit IRS. What forms do i need to file my 2012 taxes gov and enter “VCSP” in the search box. What forms do i need to file my 2012 taxes Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. What forms do i need to file my 2012 taxes See Publication 541, Partnerships, for more details. What forms do i need to file my 2012 taxes The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. What forms do i need to file my 2012 taxes Exception—Qualified joint venture. What forms do i need to file my 2012 taxes   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. What forms do i need to file my 2012 taxes A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). What forms do i need to file my 2012 taxes   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. What forms do i need to file my 2012 taxes Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. What forms do i need to file my 2012 taxes   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. What forms do i need to file my 2012 taxes If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. What forms do i need to file my 2012 taxes Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. What forms do i need to file my 2012 taxes However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. What forms do i need to file my 2012 taxes    Note. What forms do i need to file my 2012 taxes If your spouse is your employee, not your partner, see One spouse employed by another in section 3. What forms do i need to file my 2012 taxes   For more information on qualified joint ventures, visit IRS. What forms do i need to file my 2012 taxes gov and enter “qualified joint venture” in the search box. What forms do i need to file my 2012 taxes Exception—Community income. What forms do i need to file my 2012 taxes   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. What forms do i need to file my 2012 taxes You may still make an election to be taxed as a qualified joint venture instead of a partnership. What forms do i need to file my 2012 taxes See Exception—Qualified joint venture , earlier. What forms do i need to file my 2012 taxes 3. What forms do i need to file my 2012 taxes Family Employees Child employed by parents. What forms do i need to file my 2012 taxes   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. What forms do i need to file my 2012 taxes If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. What forms do i need to file my 2012 taxes However, see Covered services of a child or spouse , later in this section. What forms do i need to file my 2012 taxes Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. What forms do i need to file my 2012 taxes Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. What forms do i need to file my 2012 taxes One spouse employed by another. What forms do i need to file my 2012 taxes   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. What forms do i need to file my 2012 taxes However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Covered services of a child or spouse. What forms do i need to file my 2012 taxes   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. What forms do i need to file my 2012 taxes Parent employed by son or daughter. What forms do i need to file my 2012 taxes   When the employer is a son or daughter employing his or her parent the following rules apply. What forms do i need to file my 2012 taxes Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. What forms do i need to file my 2012 taxes Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. What forms do i need to file my 2012 taxes    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. What forms do i need to file my 2012 taxes   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. What forms do i need to file my 2012 taxes 4. What forms do i need to file my 2012 taxes Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. What forms do i need to file my 2012 taxes This requirement also applies to resident and nonresident alien employees. What forms do i need to file my 2012 taxes You should ask your employee to show you his or her social security card. What forms do i need to file my 2012 taxes The employee may show the card if it is available. What forms do i need to file my 2012 taxes Do not accept a social security card that says “Not valid for employment. What forms do i need to file my 2012 taxes ” A social security number issued with this legend does not permit employment. What forms do i need to file my 2012 taxes You may, but are not required to, photocopy the social security card if the employee provides it. What forms do i need to file my 2012 taxes If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. What forms do i need to file my 2012 taxes See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. What forms do i need to file my 2012 taxes Applying for a social security card. What forms do i need to file my 2012 taxes   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. What forms do i need to file my 2012 taxes You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. What forms do i need to file my 2012 taxes socialsecurity. What forms do i need to file my 2012 taxes gov/online/ss-5. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes The employee must complete and sign Form SS-5; it cannot be filed by the employer. What forms do i need to file my 2012 taxes You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. What forms do i need to file my 2012 taxes Applying for a social security number. What forms do i need to file my 2012 taxes   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. What forms do i need to file my 2012 taxes If you are filing electronically, enter all zeros (000-00-000) in the social security number field. What forms do i need to file my 2012 taxes When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. What forms do i need to file my 2012 taxes Furnish copies B, C, and 2 of Form W-2c to the employee. What forms do i need to file my 2012 taxes Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. What forms do i need to file my 2012 taxes For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. What forms do i need to file my 2012 taxes socialsecurity. What forms do i need to file my 2012 taxes gov/employer. What forms do i need to file my 2012 taxes Advise your employee to correct the SSN on his or her original Form W-2. What forms do i need to file my 2012 taxes Correctly record the employee's name and SSN. What forms do i need to file my 2012 taxes   Record the name and number of each employee as they are shown on the employee's social security card. What forms do i need to file my 2012 taxes If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. What forms do i need to file my 2012 taxes Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. What forms do i need to file my 2012 taxes If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. What forms do i need to file my 2012 taxes It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. What forms do i need to file my 2012 taxes IRS individual taxpayer identification numbers (ITINs) for aliens. What forms do i need to file my 2012 taxes   Do not accept an ITIN in place of an SSN for employee identification or for work. What forms do i need to file my 2012 taxes An ITIN is only available to resident and nonresident aliens who are not eligible for U. What forms do i need to file my 2012 taxes S. What forms do i need to file my 2012 taxes employment and need identification for other tax purposes. What forms do i need to file my 2012 taxes You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). What forms do i need to file my 2012 taxes    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. What forms do i need to file my 2012 taxes If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. What forms do i need to file my 2012 taxes Do not use an ITIN in place of an SSN on Form W-2. What forms do i need to file my 2012 taxes Verification of social security numbers. What forms do i need to file my 2012 taxes   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. What forms do i need to file my 2012 taxes Visit www. What forms do i need to file my 2012 taxes socialsecurity. What forms do i need to file my 2012 taxes gov/employer/ssnv. What forms do i need to file my 2012 taxes htm for more information. What forms do i need to file my 2012 taxes Registering for SSNVS. What forms do i need to file my 2012 taxes   You must register online and receive authorization from your employer to use SSNVS. What forms do i need to file my 2012 taxes To register, visit SSA's website at www. What forms do i need to file my 2012 taxes ssa. What forms do i need to file my 2012 taxes gov/employer and click on the Business Services Online link. What forms do i need to file my 2012 taxes Follow the registration instructions to obtain a user identification (ID) and password. What forms do i need to file my 2012 taxes You will need to provide the following information about yourself and your company. What forms do i need to file my 2012 taxes Name. What forms do i need to file my 2012 taxes SSN. What forms do i need to file my 2012 taxes Date of birth. What forms do i need to file my 2012 taxes Type of employer. What forms do i need to file my 2012 taxes EIN. What forms do i need to file my 2012 taxes Company name, address, and telephone number. What forms do i need to file my 2012 taxes Email address. What forms do i need to file my 2012 taxes   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. What forms do i need to file my 2012 taxes You must enter the activation code online to use SSNVS. What forms do i need to file my 2012 taxes 5. What forms do i need to file my 2012 taxes Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. What forms do i need to file my 2012 taxes The pay may be in cash or in other forms. What forms do i need to file my 2012 taxes It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. What forms do i need to file my 2012 taxes It does not matter how you measure or make the payments. What forms do i need to file my 2012 taxes Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. What forms do i need to file my 2012 taxes Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. What forms do i need to file my 2012 taxes More information. What forms do i need to file my 2012 taxes   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. What forms do i need to file my 2012 taxes Also, see section 15 for exceptions to the general rules for wages. What forms do i need to file my 2012 taxes Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. What forms do i need to file my 2012 taxes Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. What forms do i need to file my 2012 taxes Employee business expense reimbursements. What forms do i need to file my 2012 taxes   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. What forms do i need to file my 2012 taxes How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. What forms do i need to file my 2012 taxes If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. What forms do i need to file my 2012 taxes   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. What forms do i need to file my 2012 taxes Accountable plan. What forms do i need to file my 2012 taxes   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. What forms do i need to file my 2012 taxes They must have paid or incurred deductible expenses while performing services as your employees. What forms do i need to file my 2012 taxes The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. What forms do i need to file my 2012 taxes They must substantiate these expenses to you within a reasonable period of time. What forms do i need to file my 2012 taxes They must return any amounts in excess of substantiated expenses within a reasonable period of time. What forms do i need to file my 2012 taxes   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. What forms do i need to file my 2012 taxes This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. What forms do i need to file my 2012 taxes   A reasonable period of time depends on the facts and circumstances. What forms do i need to file my 2012 taxes Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. What forms do i need to file my 2012 taxes Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. What forms do i need to file my 2012 taxes Nonaccountable plan. What forms do i need to file my 2012 taxes   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. What forms do i need to file my 2012 taxes   See section 7 for more information on supplemental wages. What forms do i need to file my 2012 taxes Per diem or other fixed allowance. What forms do i need to file my 2012 taxes   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. What forms do i need to file my 2012 taxes In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. What forms do i need to file my 2012 taxes The 2013 standard mileage rate for auto expenses was 56. What forms do i need to file my 2012 taxes 5 cents per mile. What forms do i need to file my 2012 taxes The rate for 2014 is 56 cents per mile. What forms do i need to file my 2012 taxes   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. What forms do i need to file my 2012 taxes Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). What forms do i need to file my 2012 taxes   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. What forms do i need to file my 2012 taxes This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. What forms do i need to file my 2012 taxes ” Wages not paid in money. What forms do i need to file my 2012 taxes   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. What forms do i need to file my 2012 taxes ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. What forms do i need to file my 2012 taxes Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Withhold income tax on these payments only if you and the employee agree to do so. What forms do i need to file my 2012 taxes Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. What forms do i need to file my 2012 taxes Moving expenses. What forms do i need to file my 2012 taxes   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. What forms do i need to file my 2012 taxes Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. What forms do i need to file my 2012 taxes For more information on moving expenses, see Publication 521, Moving Expenses. What forms do i need to file my 2012 taxes Meals and lodging. What forms do i need to file my 2012 taxes   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. What forms do i need to file my 2012 taxes The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. What forms do i need to file my 2012 taxes    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. What forms do i need to file my 2012 taxes For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. What forms do i need to file my 2012 taxes   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. What forms do i need to file my 2012 taxes A written statement that the meals or lodging are for your convenience is not sufficient. What forms do i need to file my 2012 taxes 50% test. What forms do i need to file my 2012 taxes   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. What forms do i need to file my 2012 taxes If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. What forms do i need to file my 2012 taxes For more information, see Publication 15-B. What forms do i need to file my 2012 taxes Health insurance plans. What forms do i need to file my 2012 taxes   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. What forms do i need to file my 2012 taxes Generally, this exclusion also applies to qualified long-term care insurance contracts. What forms do i need to file my 2012 taxes However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). What forms do i need to file my 2012 taxes For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. What forms do i need to file my 2012 taxes See Announcement 92-16 for more information. What forms do i need to file my 2012 taxes You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. What forms do i need to file my 2012 taxes Health Savings Accounts and medical savings accounts. What forms do i need to file my 2012 taxes   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. What forms do i need to file my 2012 taxes To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. What forms do i need to file my 2012 taxes Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. What forms do i need to file my 2012 taxes However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. What forms do i need to file my 2012 taxes For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). What forms do i need to file my 2012 taxes Medical care reimbursements. What forms do i need to file my 2012 taxes   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. What forms do i need to file my 2012 taxes See Publication 15-B for an exception for highly compensated employees. What forms do i need to file my 2012 taxes Differential wage payments. What forms do i need to file my 2012 taxes   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. What forms do i need to file my 2012 taxes   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. What forms do i need to file my 2012 taxes Employers should report differential wage payments in box 1 of Form W-2. What forms do i need to file my 2012 taxes For more information about the tax treatment of differential wage payments, visit IRS. What forms do i need to file my 2012 taxes gov and enter “employees in a combat zone” in the search box. What forms do i need to file my 2012 taxes Fringe benefits. What forms do i need to file my 2012 taxes   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). What forms do i need to file my 2012 taxes The benefits are subject to income tax withholding and employment taxes. What forms do i need to file my 2012 taxes Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. What forms do i need to file my 2012 taxes In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. What forms do i need to file my 2012 taxes There are other special rules you and your employees may use to value certain fringe benefits. What forms do i need to file my 2012 taxes See Publication 15-B for more information. What forms do i need to file my 2012 taxes Nontaxable fringe benefits. What forms do i need to file my 2012 taxes   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. What forms do i need to file my 2012 taxes See Publication 15-B for details. What forms do i need to file my 2012 taxes The following are some examples of nontaxable fringe benefits. What forms do i need to file my 2012 taxes Services provided to your employees at no additional cost to you. What forms do i need to file my 2012 taxes Qualified employee discounts. What forms do i need to file my 2012 taxes Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. What forms do i need to file my 2012 taxes Examples include a company car for business use and subscriptions to business magazines. What forms do i need to file my 2012 taxes Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). What forms do i need to file my 2012 taxes Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). What forms do i need to file my 2012 taxes Qualified moving expense reimbursement. What forms do i need to file my 2012 taxes See Moving expenses , earlier in this section, for details. What forms do i need to file my 2012 taxes The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. What forms do i need to file my 2012 taxes Qualified tuition reduction an educational organization provides to its employees for education. What forms do i need to file my 2012 taxes For more information, see Publication 970, Tax Benefits for Education. What forms do i need to file my 2012 taxes Employer-provided cell phones provided primarily for a noncompensatory business reason. What forms do i need to file my 2012 taxes   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. What forms do i need to file my 2012 taxes No-additional-cost services. What forms do i need to file my 2012 taxes Qualified employee discounts. What forms do i need to file my 2012 taxes Meals provided at an employer operated eating facility. What forms do i need to file my 2012 taxes Reduced tuition for education. What forms do i need to file my 2012 taxes  For more information, including the definition of a highly compensated employee, see Publication 15-B. What forms do i need to file my 2012 taxes When fringe benefits are treated as paid. What forms do i need to file my 2012 taxes   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. What forms do i need to file my 2012 taxes You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. What forms do i need to file my 2012 taxes You do not have to make this choice for all employees. What forms do i need to file my 2012 taxes You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. What forms do i need to file my 2012 taxes See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. What forms do i need to file my 2012 taxes Valuation of fringe benefits. What forms do i need to file my 2012 taxes   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. What forms do i need to file my 2012 taxes Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. What forms do i need to file my 2012 taxes Withholding on fringe benefits. What forms do i need to file my 2012 taxes   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. What forms do i need to file my 2012 taxes However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. What forms do i need to file my 2012 taxes   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. What forms do i need to file my 2012 taxes You must, however, withhold social security and Medicare taxes on the use of the vehicle. What forms do i need to file my 2012 taxes See Publication 15-B for more information on this election. What forms do i need to file my 2012 taxes Depositing taxes on fringe benefits. What forms do i need to file my 2012 taxes   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. What forms do i need to file my 2012 taxes To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. What forms do i need to file my 2012 taxes   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. What forms do i need to file my 2012 taxes See Valuation of fringe benefits , earlier. What forms do i need to file my 2012 taxes If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. What forms do i need to file my 2012 taxes See section 11 for information on deposit penalties. What forms do i need to file my 2012 taxes   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. What forms do i need to file my 2012 taxes However, you must recover the income taxes before April 1 of the following year. What forms do i need to file my 2012 taxes Sick pay. What forms do i need to file my 2012 taxes   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. What forms do i need to file my 2012 taxes These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. What forms do i need to file my 2012 taxes In either case, these payments are subject to social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. What forms do i need to file my 2012 taxes The payments are always subject to federal income tax. What forms do i need to file my 2012 taxes See Publication 15-A for more information. What forms do i need to file my 2012 taxes 6. What forms do i need to file my 2012 taxes Tips Tips your employee receives from customers are generally subject to withholding. What forms do i need to file my 2012 taxes Your employee must report cash tips to you by the 10th of the month after the month the tips are received. What forms do i need to file my 2012 taxes The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. What forms do i need to file my 2012 taxes Both directly and indirectly tipped employees must report tips to you. What forms do i need to file my 2012 taxes No report is required for months when tips are less than $20. What forms do i need to file my 2012 taxes Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. What forms do i need to file my 2012 taxes The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. What forms do i need to file my 2012 taxes Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. What forms do i need to file my 2012 taxes You are permitted to establish a system for electronic tip reporting by employees. What forms do i need to file my 2012 taxes See Regulations section 31. What forms do i need to file my 2012 taxes 6053-1(d). What forms do i need to file my 2012 taxes Collecting taxes on tips. What forms do i need to file my 2012 taxes   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. What forms do i need to file my 2012 taxes The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. What forms do i need to file my 2012 taxes If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. What forms do i need to file my 2012 taxes   You can collect these taxes from the employee's wages or from other funds he or she makes available. What forms do i need to file my 2012 taxes See Tips treated as supplemental wages in section 7 for more information. What forms do i need to file my 2012 taxes Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. What forms do i need to file my 2012 taxes You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. What forms do i need to file my 2012 taxes You are responsible for the employer Medicare tax for the whole year on all wages and tips. What forms do i need to file my 2012 taxes File Form 941 or Form 944 to report withholding and employment taxes on tips. What forms do i need to file my 2012 taxes Ordering rule. What forms do i need to file my 2012 taxes   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. What forms do i need to file my 2012 taxes If there are not enough funds available, withhold taxes in the following order. What forms do i need to file my 2012 taxes Withhold on regular wages and other compensation. What forms do i need to file my 2012 taxes Withhold social security and Medicare taxes on tips. What forms do i need to file my 2012 taxes Withhold income tax on tips. What forms do i need to file my 2012 taxes Reporting tips. What forms do i need to file my 2012 taxes   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). What forms do i need to file my 2012 taxes Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. What forms do i need to file my 2012 taxes Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. What forms do i need to file my 2012 taxes ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. What forms do i need to file my 2012 taxes See section 13 and the General Instructions for Forms W-2 and W-3. What forms do i need to file my 2012 taxes   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. What forms do i need to file my 2012 taxes See Revenue Ruling 2012-18, 2012-26 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 1032, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2012-26_IRB/ar07. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Allocated tips. What forms do i need to file my 2012 taxes   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. What forms do i need to file my 2012 taxes However, do not withhold income, social security, or Medicare taxes on allocated tips. What forms do i need to file my 2012 taxes   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. What forms do i need to file my 2012 taxes   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. What forms do i need to file my 2012 taxes For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. What forms do i need to file my 2012 taxes For information on filing Form 8027 electronically with the IRS, see Publication 1239. What forms do i need to file my 2012 taxes Tip Rate Determination and Education Program. What forms do i need to file my 2012 taxes   Employers may participate in the Tip Rate Determination and Education Program. What forms do i need to file my 2012 taxes The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. What forms do i need to file my 2012 taxes The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). What forms do i need to file my 2012 taxes A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. What forms do i need to file my 2012 taxes To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. What forms do i need to file my 2012 taxes Additionally, visit IRS. What forms do i need to file my 2012 taxes gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. What forms do i need to file my 2012 taxes 7. What forms do i need to file my 2012 taxes Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. What forms do i need to file my 2012 taxes They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. What forms do i need to file my 2012 taxes Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. What forms do i need to file my 2012 taxes How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. What forms do i need to file my 2012 taxes See Regulations section 31. What forms do i need to file my 2012 taxes 3402(g)-1 for additional guidance for wages paid after January 1, 2007. What forms do i need to file my 2012 taxes Also see Revenue Ruling 2008-29, 2008-24 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 1149, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2008-24_IRB/ar08. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. What forms do i need to file my 2012 taxes   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. What forms do i need to file my 2012 taxes If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. What forms do i need to file my 2012 taxes 6% (or the highest rate of income tax for the year). What forms do i need to file my 2012 taxes Withhold using the 39. What forms do i need to file my 2012 taxes 6% rate without regard to the employee's Form W-4. What forms do i need to file my 2012 taxes In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. What forms do i need to file my 2012 taxes For more information, see Treasury Decision 9276, 2006-37 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 423, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2006-37_IRB/ar09. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. What forms do i need to file my 2012 taxes   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. What forms do i need to file my 2012 taxes Supplemental wages combined with regular wages. What forms do i need to file my 2012 taxes   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. What forms do i need to file my 2012 taxes Supplemental wages identified separately from regular wages. What forms do i need to file my 2012 taxes   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. What forms do i need to file my 2012 taxes If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. What forms do i need to file my 2012 taxes Withhold a flat 25% (no other percentage allowed). What forms do i need to file my 2012 taxes If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. What forms do i need to file my 2012 taxes If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. What forms do i need to file my 2012 taxes Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. What forms do i need to file my 2012 taxes Subtract the tax withheld from the regular wages. What forms do i need to file my 2012 taxes Withhold the remaining tax from the supplemental wages. What forms do i need to file my 2012 taxes If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. What forms do i need to file my 2012 taxes If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. What forms do i need to file my 2012 taxes This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. What forms do i need to file my 2012 taxes Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. What forms do i need to file my 2012 taxes Example 1. What forms do i need to file my 2012 taxes You pay John Peters a base salary on the 1st of each month. What forms do i need to file my 2012 taxes He is single and claims one withholding allowance. What forms do i need to file my 2012 taxes In January he is paid $1,000. What forms do i need to file my 2012 taxes Using the wage bracket tables, you withhold $50 from this amount. What forms do i need to file my 2012 taxes In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. What forms do i need to file my 2012 taxes You figure the withholding based on the total of $3,000. What forms do i need to file my 2012 taxes The correct withholding from the tables is $338. What forms do i need to file my 2012 taxes Example 2. What forms do i need to file my 2012 taxes You pay Sharon Warren a base salary on the 1st of each month. What forms do i need to file my 2012 taxes She is single and claims one allowance. What forms do i need to file my 2012 taxes Her May 1 pay is $2,000. What forms do i need to file my 2012 taxes Using the wage bracket tables, you withhold $188. What forms do i need to file my 2012 taxes On May 14 she receives a bonus of $1,000. What forms do i need to file my 2012 taxes Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). What forms do i need to file my 2012 taxes Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. What forms do i need to file my 2012 taxes Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). What forms do i need to file my 2012 taxes Withhold $150 from the bonus payment. What forms do i need to file my 2012 taxes Example 3. What forms do i need to file my 2012 taxes The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. What forms do i need to file my 2012 taxes You withhold 25% of $1,000, or $250, from Sharon's bonus payment. What forms do i need to file my 2012 taxes Example 4. What forms do i need to file my 2012 taxes The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. What forms do i need to file my 2012 taxes Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). What forms do i need to file my 2012 taxes Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. What forms do i need to file my 2012 taxes Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). What forms do i need to file my 2012 taxes Withhold $443 from the second bonus payment. What forms do i need to file my 2012 taxes Tips treated as supplemental wages. What forms do i need to file my 2012 taxes   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. What forms do i need to file my 2012 taxes If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. What forms do i need to file my 2012 taxes If you have not withheld income tax from the regular wages, add the tips to the regular wages. What forms do i need to file my 2012 taxes Then withhold income tax on the total. What forms do i need to file my 2012 taxes If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. What forms do i need to file my 2012 taxes Vacation pay. What forms do i need to file my 2012 taxes   Vacation pay is subject to withholding as if it were a regular wage payment. What forms do i need to file my 2012 taxes When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. What forms do i need to file my 2012 taxes If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. What forms do i need to file my 2012 taxes 8. What forms do i need to file my 2012 taxes Payroll Period Your payroll period is a period of service for which you usually pay wages. What forms do i need to file my 2012 taxes When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. What forms do i need to file my 2012 taxes No regular payroll period. What forms do i need to file my 2012 taxes   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. What forms do i need to file my 2012 taxes Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. What forms do i need to file my 2012 taxes If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. What forms do i need to file my 2012 taxes Employee paid for period less than 1 week. What forms do i need to file my 2012 taxes   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. What forms do i need to file my 2012 taxes If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. What forms do i need to file my 2012 taxes You then figure withholding based on the daily or miscellaneous period. What forms do i need to file my 2012 taxes 9. What forms do i need to file my 2012 taxes Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. What forms do i need to file my 2012 taxes   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. What forms do i need to file my 2012 taxes Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. What forms do i need to file my 2012 taxes Advise your employees to use the IRS Withholding Calculator on the IRS website at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. What forms do i need to file my 2012 taxes   Ask all new employees to give you a signed Form W-4 when they start work. What forms do i need to file my 2012 taxes Make the form effective with the first wage payment. What forms do i need to file my 2012 taxes If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. What forms do i need to file my 2012 taxes Form in Spanish. What forms do i need to file my 2012 taxes   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. What forms do i need to file my 2012 taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). What forms do i need to file my 2012 taxes The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). What forms do i need to file my 2012 taxes Electronic system to receive Form W-4. What forms do i need to file my 2012 taxes   You may establish a system to electronically receive Forms W-4 from your employees. What forms do i need to file my 2012 taxes See Regulations section 31. What forms do i need to file my 2012 taxes 3402(f)(5)-1(c) for more information. What forms do i need to file my 2012 taxes Effective date of Form W-4. What forms do i need to file my 2012 taxes   A Form W-4 remains in effect until the employee gives you a new one. What forms do i need to file my 2012 taxes When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. What forms do i need to file my 2012 taxes If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. What forms do i need to file my 2012 taxes For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. What forms do i need to file my 2012 taxes A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. What forms do i need to file my 2012 taxes Successor employer. What forms do i need to file my 2012 taxes   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. What forms do i need to file my 2012 taxes See Revenue Procedure 2004-53, 2004-34 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 320, available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2004-34_IRB/ar13. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes Completing Form W-4. What forms do i need to file my 2012 taxes   The amount of any federal income tax withholding must be based on marital status and withholding allowances. What forms do i need to file my 2012 taxes Your employees may not base their withholding amounts on a fixed dollar amount or percentage. What forms do i need to file my 2012 taxes However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. What forms do i need to file my 2012 taxes Employees may claim fewer withholding allowances than they are entitled to claim. What forms do i need to file my 2012 taxes They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. What forms do i need to file my 2012 taxes See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. What forms do i need to file my 2012 taxes Along with Form W-4, you may wish to order Publication 505 for use by your employees. What forms do i need to file my 2012 taxes Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. What forms do i need to file my 2012 taxes If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. What forms do i need to file my 2012 taxes Exemption from federal income tax withholding. What forms do i need to file my 2012 taxes   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. What forms do i need to file my 2012 taxes See the Form W-4 instructions for more information. What forms do i need to file my 2012 taxes However, the wages are still subject to social security and Medicare taxes. What forms do i need to file my 2012 taxes See also Invalid Forms W-4 , later in this section. What forms do i need to file my 2012 taxes   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. What forms do i need to file my 2012 taxes To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. What forms do i need to file my 2012 taxes If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. What forms do i need to file my 2012 taxes If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. What forms do i need to file my 2012 taxes Withholding income taxes on the wages of nonresident alien employees. What forms do i need to file my 2012 taxes   In general, you must withhold federal income taxes on the wages of nonresident alien employees. What forms do i need to file my 2012 taxes However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. What forms do i need to file my 2012 taxes Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. What forms do i need to file my 2012 taxes Withholding adjustment for nonresident alien employees. What forms do i need to file my 2012 taxes   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. What forms do i need to file my 2012 taxes Nonresident alien students from India and business apprentices from India are not subject to this procedure. What forms do i need to file my 2012 taxes Instructions. What forms do i need to file my 2012 taxes   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. What forms do i need to file my 2012 taxes Step 1. What forms do i need to file my 2012 taxes   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. What forms do i need to file my 2012 taxes    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. What forms do i need to file my 2012 taxes 30     Biweekly 86. What forms do i need to file my 2012 taxes 50     Semimonthly 93. What forms do i need to file my 2012 taxes 80     Monthly 187. What forms do i need to file my 2012 taxes 50     Quarterly 562. What forms do i need to file my 2012 taxes 50     Semiannually 1,125. What forms do i need to file my 2012 taxes 00     Annually 2,250. What forms do i need to file my 2012 taxes 00     Daily or Miscellaneous (each day of the payroll period) 8. What forms do i need to file my 2012 taxes 70   Step 2. What forms do i need to file my 2012 taxes   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. What forms do i need to file my 2012 taxes Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. What forms do i need to file my 2012 taxes Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. What forms do i need to file my 2012 taxes If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. What forms do i need to file my 2012 taxes If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. What forms do i need to file my 2012 taxes The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. What forms do i need to file my 2012 taxes The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. What forms do i need to file my 2012 taxes Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. What forms do i need to file my 2012 taxes This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. What forms do i need to file my 2012 taxes Example. What forms do i need to file my 2012 taxes An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. What forms do i need to file my 2012 taxes The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). What forms do i need to file my 2012 taxes The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. What forms do i need to file my 2012 taxes 50 from the chart under Step 1 ($586. What forms do i need to file my 2012 taxes 50 total). What forms do i need to file my 2012 taxes The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). What forms do i need to file my 2012 taxes Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. What forms do i need to file my 2012 taxes The $86. What forms do i need to file my 2012 taxes 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. What forms do i need to file my 2012 taxes Also, the $86. What forms do i need to file my 2012 taxes 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. What forms do i need to file my 2012 taxes Supplemental wage payment. What forms do i need to file my 2012 taxes   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. What forms do i need to file my 2012 taxes 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. What forms do i need to file my 2012 taxes Nonresident alien employee's Form W-4. What forms do i need to file my 2012 taxes   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. What forms do i need to file my 2012 taxes   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. What forms do i need to file my 2012 taxes A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. What forms do i need to file my 2012 taxes Form 8233. What forms do i need to file my 2012 taxes   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. What forms do i need to file my 2012 taxes See Publication 515 for details. What forms do i need to file my 2012 taxes IRS review of requested Forms W-4. What forms do i need to file my 2012 taxes   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. What forms do i need to file my 2012 taxes You may also be directed to send certain Forms W-4 to the IRS. What forms do i need to file my 2012 taxes You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. What forms do i need to file my 2012 taxes Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. What forms do i need to file my 2012 taxes The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. What forms do i need to file my 2012 taxes R. What forms do i need to file my 2012 taxes B. What forms do i need to file my 2012 taxes 455, which is available at www. What forms do i need to file my 2012 taxes irs. What forms do i need to file my 2012 taxes gov/irb/2007-35_IRB/ar10. What forms do i need to file my 2012 taxes html. What forms do i need to file my 2012 taxes When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. What forms do i need to file my 2012 taxes After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). What forms do i need to file my 2012 taxes However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter