Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Free Income Tax Filing

2006 Income Tax FormsFiling 2009 Taxes Late Online For FreeTurbo Tax 2010 20111099 FormForm 1040 EzWhere Can You File Your State Taxes For FreeIncome Tax Preparation Software1040x Where To FileArmy H&r BlockOhio Tax Form 1040ezH & R Block Tax EstimatorIrs State Tax FormsOnline 1040xWhen Can I File An Amended Tax ReturnFree Turbo Tax FilingOhio Free File1040x 2012 Tax Form1040x FillableEz Tax Form 2012Hrblock FreeFiling Amended Tax ReturnMyfreetaxes ReviewTax Forms 2009Income Tax Deductions 2012Can I File 1040x ElectronicallyH & R Block Free Filing1040eztaxform2011 Amended Tax ReturnWww Irs Gov FormspubsHow To Fill Out 1040ez 2012Hr Block For MilitaryNon Resident State Tax ReturnWhat Is A 1040xInternal Revenue Tax Forms 2010How To Do TaxesCollege Students TaxesFree Income Tax PreparationState Income Tax Form 500ezFree 1040ez InstructionsFiling Tax Extension 2012

Free Income Tax Filing

Free income tax filing 2. Free income tax filing   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Free income tax filing Divorcio y nuevo matrimonio. Free income tax filing Matrimonios anulados. Free income tax filing Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free income tax filing Personas consideradas casadas. Free income tax filing Matrimonio del mismo sexo. Free income tax filing Cónyuge fallecido durante el año. Free income tax filing Personas casadas que viven separadas. Free income tax filing Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Free income tax filing  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Free income tax filing Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Free income tax filing Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Free income tax filing Hay cinco estados civiles para efectos de la declaración: Soltero. Free income tax filing Casado que presenta una declaración conjunta. Free income tax filing Casado que presenta una declaración por separado. Free income tax filing Cabeza de familia. Free income tax filing Viudo que reúne los requisitos con hijo dependiente. Free income tax filing Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Free income tax filing Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Free income tax filing También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Free income tax filing Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Free income tax filing S. Free income tax filing Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Free income tax filing Personas no casadas. Free income tax filing   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Free income tax filing La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Free income tax filing Personas divorciadas. Free income tax filing   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Free income tax filing Divorcio y nuevo matrimonio. Free income tax filing   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Free income tax filing Matrimonios anulados. Free income tax filing    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Free income tax filing Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Free income tax filing S. Free income tax filing Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Free income tax filing Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Free income tax filing Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Free income tax filing Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Free income tax filing Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free income tax filing   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Free income tax filing Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Free income tax filing Personas casadas. Free income tax filing   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Free income tax filing Personas consideradas casadas. Free income tax filing   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Free income tax filing Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Free income tax filing Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Free income tax filing Están separados por un decreto provisional (o sea, que no es final) de divorcio. Free income tax filing Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Free income tax filing Matrimonio del mismo sexo. Free income tax filing   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Free income tax filing El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Free income tax filing Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Free income tax filing Para más detalles, consulte la Publicación 501, en inglés. Free income tax filing Cónyuge fallecido durante el año. Free income tax filing   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Free income tax filing   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Free income tax filing También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Free income tax filing   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Free income tax filing El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Free income tax filing Personas casadas que viven separadas. Free income tax filing   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Free income tax filing Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Free income tax filing Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Free income tax filing Vea más adelante Cabeza de Familia . Free income tax filing Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Free income tax filing Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Free income tax filing Viudo. Free income tax filing   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Free income tax filing No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Free income tax filing Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Free income tax filing Cómo presentar la declaración. Free income tax filing   Puede presentar el Formulario 1040. Free income tax filing Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free income tax filing Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Free income tax filing Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Free income tax filing Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free income tax filing Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Free income tax filing En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Free income tax filing Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Free income tax filing Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Free income tax filing Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Free income tax filing Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Free income tax filing Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Free income tax filing Cómo presentar la declaración. Free income tax filing   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Free income tax filing Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free income tax filing Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Free income tax filing Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Free income tax filing Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free income tax filing Cónyuge fallecido. Free income tax filing   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Free income tax filing Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Free income tax filing   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Free income tax filing Personas divorciadas. Free income tax filing   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Free income tax filing Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Free income tax filing Período contable. Free income tax filing   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Free income tax filing Vea Períodos Contables y Métodos Contables , en el capítulo 1. Free income tax filing Responsabilidad conjunta. Free income tax filing   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Free income tax filing Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Free income tax filing O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Free income tax filing Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Free income tax filing   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Free income tax filing Contribuyente divorciado. Free income tax filing   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Free income tax filing Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Free income tax filing Alivio tributario en el caso de obligación conjunta. Free income tax filing   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Free income tax filing Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Free income tax filing   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Free income tax filing Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Free income tax filing Alivio equitativo. Free income tax filing    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Free income tax filing En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Free income tax filing Firma de la declaración conjunta. Free income tax filing   Cada cónyuge está obligado, por lo general, a firmar la declaración. Free income tax filing De lo contrario, no se considerará declaración conjunta. Free income tax filing Si el cónyuge falleció antes de firmar la declaración. Free income tax filing   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Free income tax filing Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Free income tax filing Cónyuge ausente del hogar. Free income tax filing   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Free income tax filing Impedimento para firmar la declaración debido a enfermedad o lesión. Free income tax filing   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Free income tax filing Asegúrese también de firmar en el espacio correspondiente a su firma. Free income tax filing Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Free income tax filing Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Free income tax filing Si firma como tutor de su cónyuge. Free income tax filing   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Free income tax filing Cónyuge en zona de combate. Free income tax filing   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Free income tax filing Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Free income tax filing Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Free income tax filing Otras razones por las cuales su cónyuge no puede firmar. Free income tax filing    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Free income tax filing Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Free income tax filing Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Free income tax filing Extranjero no residente o extranjero con doble estado de residencia. Free income tax filing   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Free income tax filing Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Free income tax filing Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Free income tax filing Vea el capítulo 1 de la Publicación 519, en inglés. Free income tax filing Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Free income tax filing Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Free income tax filing Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Free income tax filing Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Free income tax filing Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Free income tax filing Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Free income tax filing El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Free income tax filing Para información adicional, vea Cabeza de Familia , más adelante. Free income tax filing Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Free income tax filing Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Free income tax filing De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Free income tax filing Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Free income tax filing Cómo presentar la declaración. Free income tax filing   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Free income tax filing Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Free income tax filing Puede presentar el Formulario 1040. Free income tax filing Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free income tax filing Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Free income tax filing Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Free income tax filing Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Free income tax filing Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Free income tax filing Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Free income tax filing Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Free income tax filing   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Free income tax filing La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Free income tax filing No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Free income tax filing Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Free income tax filing Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Free income tax filing No puede tomar el crédito por ingreso del trabajo. Free income tax filing No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Free income tax filing No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Free income tax filing No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Free income tax filing Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Free income tax filing Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Free income tax filing Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Free income tax filing Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Free income tax filing Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Free income tax filing Límites del ingreso bruto ajustado. Free income tax filing   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Free income tax filing Arreglos de ahorros para la jubilación. Free income tax filing   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Free income tax filing Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Free income tax filing Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Free income tax filing Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Free income tax filing Pérdidas de actividades de alquiler. Free income tax filing   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Free income tax filing Esto se denomina “descuento especial”. Free income tax filing Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Free income tax filing Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Free income tax filing Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Free income tax filing Estados donde rige la ley de los bienes gananciales. Free income tax filing   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Free income tax filing Vea la Publicación 555, en inglés. Free income tax filing Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Free income tax filing Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Free income tax filing Este plazo no incluye prórroga alguna. Free income tax filing Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Free income tax filing Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Free income tax filing Excepción. Free income tax filing   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Free income tax filing El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Free income tax filing Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Free income tax filing Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Free income tax filing Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Free income tax filing Pagó más de la mitad del costo de mantener una vivienda durante el año. Free income tax filing Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Free income tax filing Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Free income tax filing Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Free income tax filing Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Free income tax filing Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Free income tax filing Hijos secuestrados. Free income tax filing   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Free income tax filing Para más información, vea la Publicación 501, en inglés. Free income tax filing Cómo presentar la declaración. Free income tax filing   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Free income tax filing Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free income tax filing Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Free income tax filing Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free income tax filing Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Free income tax filing Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Free income tax filing Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Free income tax filing Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Free income tax filing Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Free income tax filing Vea más adelante Ausencias temporales , bajo Persona Calificada. Free income tax filing Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Free income tax filing (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Free income tax filing Tiene que tener derecho a reclamar una exención por el hijo. Free income tax filing No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Free income tax filing Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Free income tax filing Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Free income tax filing Vea la Publicación 555, en inglés, para más información. Free income tax filing Hoja de Trabajo 2-1. Free income tax filing Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Free income tax filing Cónyuge extranjero no residente. Free income tax filing   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Free income tax filing No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Free income tax filing Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Free income tax filing Elección de incluir al cónyuge en la declaración como residente. Free income tax filing   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Free income tax filing Vea la Publicación 519, U. Free income tax filing S. Free income tax filing Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Free income tax filing Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Free income tax filing Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Free income tax filing Costos que se incluyen. Free income tax filing   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Free income tax filing   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Free income tax filing No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Free income tax filing Costos que no se incluyen. Free income tax filing   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Free income tax filing Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Free income tax filing Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Free income tax filing Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Free income tax filing Ejemplo 1: hijo. Free income tax filing Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Free income tax filing Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Free income tax filing Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Free income tax filing Ejemplo 2: hijo no considerado persona calificada. Free income tax filing Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Free income tax filing Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Free income tax filing Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Free income tax filing Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free income tax filing Ejemplo 3: novia. Free income tax filing Su novia vivió con usted durante todo el año. Free income tax filing Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Free income tax filing Vea la Tabla 2-1 . Free income tax filing Ejemplo 4: el hijo de su novia. Free income tax filing Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Free income tax filing No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Free income tax filing Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free income tax filing Vivienda de una persona calificada. Free income tax filing   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Free income tax filing Regla especial para los padres. Free income tax filing   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Free income tax filing Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Free income tax filing También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Free income tax filing   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Free income tax filing Fallecimiento o nacimiento. Free income tax filing   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Free income tax filing Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Free income tax filing Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Free income tax filing Ausencias temporales. Free income tax filing   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Free income tax filing Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Free income tax filing Usted tiene que continuar manteniendo la vivienda durante la ausencia. Free income tax filing Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Free income tax filing El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Free income tax filing Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Free income tax filing Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free income tax filing Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Free income tax filing Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Free income tax filing Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Free income tax filing Cómo presentar la declaración. Free income tax filing   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Free income tax filing Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Free income tax filing Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Free income tax filing Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free income tax filing Tabla 2-1. Free income tax filing ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Free income tax filing SI la persona es su . Free income tax filing . Free income tax filing . Free income tax filing   Y . Free income tax filing . Free income tax filing . Free income tax filing   ENTONCES esa persona . Free income tax filing . Free income tax filing . Free income tax filing hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Free income tax filing   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Free income tax filing   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Free income tax filing 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Free income tax filing 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free income tax filing pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Free income tax filing   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Free income tax filing   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Free income tax filing   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free income tax filing 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Free income tax filing 2El término hijo calificado se define en el capítulo 3. Free income tax filing Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Free income tax filing Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Free income tax filing 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Free income tax filing 4El término “ pariente calificado ” se define en el capítulo 3. Free income tax filing 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Free income tax filing Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Free income tax filing 6Vea Regla especial para los padres . Free income tax filing   Requisitos. Free income tax filing   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Free income tax filing No importa si usted de hecho llegó a presentar una declaración conjunta. Free income tax filing Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Free income tax filing Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Free income tax filing Esto no incluye a un hijo de crianza. Free income tax filing Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Free income tax filing Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Free income tax filing También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Free income tax filing Pagó más de la mitad del costo de mantener una vivienda durante el año. Free income tax filing Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Free income tax filing Ejemplo. Free income tax filing La esposa de Juan falleció en el año 2011. Free income tax filing Él no se ha vuelto a casar. Free income tax filing Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Free income tax filing En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Free income tax filing En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Free income tax filing Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Free income tax filing Fallecimiento o nacimiento. Free income tax filing    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Free income tax filing Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Free income tax filing Hijos secuestrados. Free income tax filing   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Free income tax filing Para más información, vea la Publicación 501, en inglés. Free income tax filing Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free income tax filing Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Diez Consejos Importantes del IRS para Temporada Tributaria

Consejo Tributario del IRS 2014-40SP 25 de marzo de 2014

La temporada de impuestos está a punto de terminar.  Pero usted puede hacer la temporada de impuestos más fácil si no espera hasta el último minuto. Aquí hay 10 consejos importantes de la temporada de impuestos:

  1. Reúna sus archivos.  Acumule todos los registros de impuestos que necesita para presentar su declaración de impuestos. Esto incluye recibos, cheques cancelados y los registros que corrobore los ingresos, deducciones o créditos tributarios que usted reclama en su declaración de impuestos. Guárdelos en un lugar seguro.

  2. Reporte todo sus ingresos. Usted tendrá que reportar sus ingresos (en inglés) de todas los Formularios W-2, salarios y declaración de impuestos, y Formularios 1099 como comprobante de ingresos cuando presente su declaración de impuestos.

  3. Obtenga respuestas. Use la herramienta interactiva Interactive Tax Assistant Tool (en inglés) en la página web del IRS para obtener respuestas a muchas de sus preguntas acerca de los créditos tributarios, deducciones y muchos temas más.

  4. Utilice Free File. Usted puede preparar y presentar electrónicamente su declaración de impuestos gratis con Free File del IRS, disponible exclusivamente en IRS.gov. Si su ingreso fue de $58,000 o menos, usted tiene derecho a usar el software de impuestos gratis. Si su ingreso es mayor, o si se siente cómodo haciendo su propia declaración, puede usar los formularios rellenables de Free File, la versión electrónica de los formularios en papel del IRS. Visite IRS.gov/freefile para ver sus opciones.

  5. Experimente e-file del IRS. La presentación electrónica es la mejor manera de presentar una declaración de impuestos. Es preciso, seguro y fácil. El año pasado, más de 122 millones de contribuyentes usaron e-file del IRS. Si usted debe impuestos, tiene la opción de presentar temprano y pagar antes del 15 de abril.

  6. Considere sus opciones de presentar. Usted tiene varias opciones para presentar su declaración de impuestos. Puede prepararlo usted mismo o ir a un preparador de impuestos. Puede ser elegible para la ayuda gratuita de cara a cara en un Programa de Ayuda Voluntaria a los Contribuyentes (VITA, por sus siglas en inglés) o de Asesoramiento Tributario para las Personas Mayores de Edad Avanzada, (TCE, por sus siglas en inglés). Considere sus opciones y elija el que más le convenga.

  7. Use el depósito directo. Combinando e-file con depósito directo (en inglés) es la forma más rápida y segura de obtener su reembolso de impuestos.

  8. Visite el sitio web del IRS 24/7. IRS.gov es un gran lugar para conseguir todo lo que necesita para presentar su declaración de impuestos. Visite la Central 1040 (en inglés) para las herramientas en línea, consejos de presentación, respuestas a las preguntas más frecuentes y los formularios y publicaciones del IRS. Obténgalos todos en cualquier momento, de día o de noche.

  9. Dele un vistazo al número 17. La Publicación 17SP, Sus Impuestos Federales por Ingresos, es un recurso completo en materia tributaria. Contiene información útil como por ejemplo,  si necesita presentar una declaración de impuestos y cómo elegir su estado civil al declarar.

  10. Revise su declaración. Los errores retrasan el recibir su reembolso de impuestos. Asegúrese de revisar todos los números de Seguro Social y los cálculos matemáticos en su declaración, ya que estos son los errores más comunes. Si surge un problema, recuerde que el IRS está aquí para ayudar. Comience con IRS.gov.

 

Recursos adicionales del IRS:

Vídeos de YouTube del IRS:

Podcasts del IRS:

 

Page Last Reviewed or Updated: 27-Mar-2014

The Free Income Tax Filing

Free income tax filing Publication 80 - Main Content Table of Contents Introduction 1. Free income tax filing Employer Identification Number (EIN) 2. Free income tax filing Who Are Employees?Tests. Free income tax filing Business Owned and Operated by Spouses Farm Crew Leaders 3. Free income tax filing Employee's Social Security Number (SSN)Registering for SSNVS. Free income tax filing 4. Free income tax filing Wages and Other CompensationFringe Benefits 5. Free income tax filing TipsOrdering rule. Free income tax filing 6. Free income tax filing Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. Free income tax filing How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. Free income tax filing 8. Free income tax filing Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. Free income tax filing Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. Free income tax filing Wage and Tax StatementsWaiver. Free income tax filing 11. Free income tax filing Federal Unemployment (FUTA) Tax—U. Free income tax filing S. Free income tax filing Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. Free income tax filing S. Free income tax filing Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. Free income tax filing Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). Free income tax filing See section 6 and section 7 for more information. Free income tax filing This publication summarizes employer responsibilities to collect, pay, and report these taxes. Free income tax filing Whenever the term “United States” is used in this publication, it includes U. Free income tax filing S. Free income tax filing Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. Free income tax filing This publication also provides employers in the U. Free income tax filing S. Free income tax filing Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. Free income tax filing See section 11 for more information. Free income tax filing Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. Free income tax filing This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). Free income tax filing See Publication 570, Tax Guide for Individuals With Income From U. Free income tax filing S. Free income tax filing Possessions, if you need this information. Free income tax filing This publication also does not include information relating to income tax withholding. Free income tax filing In U. Free income tax filing S. Free income tax filing Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. Free income tax filing See Publication 15 (Circular E), for information on U. Free income tax filing S. Free income tax filing federal income tax withholding. Free income tax filing Comments and suggestions. Free income tax filing   We welcome your comments about this publication and your suggestions for future editions. Free income tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free income tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free income tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free income tax filing    You can also send us comments from www. Free income tax filing irs. Free income tax filing gov/formspubs. Free income tax filing Click on More Information and then click on Comment on Tax Forms and Publications. Free income tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free income tax filing 1. Free income tax filing Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. Free income tax filing Its format is 00-0000000. Free income tax filing It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. Free income tax filing Use your EIN on all of the items that you send to the IRS and SSA for your business. Free income tax filing If you do not have an EIN, you may apply for one online. Free income tax filing Go to IRS. Free income tax filing gov and click on the Apply for an EIN Online link under Tools. Free income tax filing You may also apply for an EIN by calling 1-800-829-4933, (U. Free income tax filing S. Free income tax filing Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free income tax filing Do not use a social security number (SSN) in place of an EIN. Free income tax filing If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. Free income tax filing If you took over another employer's business, do not use that employer's EIN. Free income tax filing You should have only one EIN. Free income tax filing If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. Free income tax filing Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. Free income tax filing S. Free income tax filing Virgin Islands only) or 267-941-1000 (toll call). Free income tax filing Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. Free income tax filing S. Free income tax filing Virgin Islands may call 1-800-829-4059. Free income tax filing The IRS will tell you which EIN to use. Free income tax filing For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. Free income tax filing 2. Free income tax filing Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. Free income tax filing See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. Free income tax filing Employee status under common law. Free income tax filing   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. Free income tax filing This is so even when you give the employee freedom of action. Free income tax filing What matters is that you have the right to control the details of how the services are performed. Free income tax filing See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Free income tax filing    Generally, people in business for themselves are not employees. Free income tax filing For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. Free income tax filing However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. Free income tax filing   If an employer-employee relationship exists, it does not matter what it is called. Free income tax filing The employee may be called an agent or independent contractor. Free income tax filing It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Free income tax filing Statutory employees. Free income tax filing   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. Free income tax filing   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. Free income tax filing a. Free income tax filing   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. Free income tax filing b. Free income tax filing   A full-time life insurance salesperson who sells primarily for one company. Free income tax filing c. Free income tax filing   A homeworker who works by the 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. Free income tax filing d. Free income tax filing   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. Free income tax filing The orders must be for merchandise for resale or supplies for use in the customer's business. Free income tax filing The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. Free income tax filing Tests. Free income tax filing   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. Free income tax filing The service contract states or implies that almost all of the services are to be performed personally by them. Free income tax filing They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). Free income tax filing The services are performed on a continuing basis for the same payer. Free income tax filing Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. Free income tax filing S. Free income tax filing Virgin Islands only). Free income tax filing   Publication 15-A gives examples of the employer-employee relationship. Free income tax filing Statutory nonemployees. Free income tax filing   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. Free income tax filing They are generally treated as self-employed for employment tax purposes. Free income tax filing See Publication 15-A for details. Free income tax filing H-2A agricultural workers. Free income tax filing   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. Free income tax filing Treating employees as nonemployees. Free income tax filing   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. Free income tax filing See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. Free income tax filing IRS help. Free income tax filing   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. Free income tax filing Voluntary Classification Settlement Program (VCSP). Free income tax filing   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. Free income tax filing To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). Free income tax filing For more information, visit IRS. Free income tax filing gov and enter “VCSP” in the search box. Free income tax filing 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. Free income tax filing See Publication 541, Partnerships, for more details. Free income tax filing The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Free income tax filing Exception—Qualified Joint Venture. Free income tax filing   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. Free income tax filing S. Free income tax filing Individual Income Tax Return, or joint Form 1040-SS, U. Free income tax filing S. Free income tax filing Self-Employment Tax Return—U. Free income tax filing S. Free income tax filing Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. Free income tax filing See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. Free income tax filing Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. Free income tax filing Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. Free income tax filing For more information on qualified joint ventures, visit IRS. Free income tax filing gov and enter “qualified joint venture” in the search box. Free income tax filing Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. Free income tax filing A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Free income tax filing If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Free income tax filing 3. Free income tax filing Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. Free income tax filing You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. Free income tax filing If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. Free income tax filing See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. Free income tax filing Employee's social security card. Free income tax filing   You should ask the employee to show you his or her social security card. Free income tax filing The employee may show the card if it is available. Free income tax filing Do not accept a social security card that says “Not valid for employment. Free income tax filing ” A social security number issued with this legend does not permit employment. Free income tax filing You may, but you are not required to, photocopy the social security card if the employee provides it. Free income tax filing If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. Free income tax filing The employee must complete and sign Form SS-5; it cannot be filed by the employer. Free income tax filing 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. Free income tax filing If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. Free income tax filing Enter all zeroes in the SSN field if filing electronically. Free income tax filing When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. Free income tax filing Correctly record the employee's name and SSN. Free income tax filing   Record the name and number of each employee as they appear on his or her social security card. Free income tax filing If the 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. Free income tax filing Continue to use the old name until the employee shows you the replacement social security card with the corrected name. Free income tax filing   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 on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. Free income tax filing It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Free income tax filing Where to get and file social security number application forms. Free income tax filing    U. Free income tax filing S. Free income tax filing Virgin Islands—U. Free income tax filing S. Free income tax filing Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. Free income tax filing Thomas, VI 00802. Free income tax filing  Guam—U. Free income tax filing S. Free income tax filing Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. Free income tax filing  American Samoa—U. Free income tax filing S. Free income tax filing Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. Free income tax filing  Commonwealth of the Northern Mariana Islands—U. Free income tax filing S. Free income tax filing Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. Free income tax filing Verification of social security numbers. Free income tax filing   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. Free income tax filing Visit www. Free income tax filing socialsecurity. Free income tax filing gov/employer/ssnv. Free income tax filing htm for more information. Free income tax filing Registering for SSNVS. Free income tax filing   You must register online and receive authorization from your employer to use SSNVS. Free income tax filing To register, visit SSA's website at www. Free income tax filing ssa. Free income tax filing gov/employer and click on the Business Services Online link. Free income tax filing Follow the registration instructions to obtain a user identification (ID) and password. Free income tax filing You will need to provide the following information about yourself and your company. Free income tax filing Name. Free income tax filing SSN. Free income tax filing Date of birth. Free income tax filing Type of employer. Free income tax filing EIN. Free income tax filing Company name, address, and telephone number. Free income tax filing Email address. Free income tax filing   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Free income tax filing You must enter the activation code online to use SSNVS. Free income tax filing 4. Free income tax filing Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. Free income tax filing S. Free income tax filing Virgin Islands employers). Free income tax filing However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. Free income tax filing The wage base for social security tax is $117,000 for 2014. Free income tax filing After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. Free income tax filing The wage base for FUTA tax is $7,000 for 2014. Free income tax filing All wages are subject to Medicare tax. Free income tax filing The wages may be in cash or in other forms, such as an automobile for personal use. Free income tax filing Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. Free income tax filing It does not matter how payments are measured or paid. Free income tax filing See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. Free income tax filing See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. Free income tax filing Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. Free income tax filing Special rules apply to the reporting of third-party sick pay. Free income tax filing For details, see Publication 15-A. Free income tax filing Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. Free income tax filing However, see Fringe Benefits , later in this section. Free income tax filing Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. Free income tax filing Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. Free income tax filing For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. Free income tax filing Travel and business expenses. Free income tax filing   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. Free income tax filing Sick pay. Free income tax filing   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. Free income tax filing These amounts are sometimes paid by a third party, such as an insurance company. Free income tax filing In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. Free income tax filing S. Free income tax filing Virgin Islands employers). Free income tax filing 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. Free income tax filing Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. Free income tax filing Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. Free income tax filing Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. Free income tax filing In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. Free income tax filing For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free income tax filing When fringe benefits are treated as paid. Free income tax filing   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. Free income tax filing You do not have to make a formal choice of payment dates or notify the IRS. Free income tax filing You do not have to use the same basis for all employees. Free income tax filing You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. Free income tax filing However, see Special accounting rule for fringe benefits provided during November and December , later in this section. Free income tax filing   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. Free income tax filing However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. Free income tax filing This election does not apply to a fringe benefit where real property or investment personal property is transferred. Free income tax filing Withholding social security and Medicare taxes on fringe benefits. Free income tax filing   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. Free income tax filing   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. Free income tax filing Depositing taxes on fringe benefits. Free income tax filing   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. Free income tax filing You may make a reasonable estimate of the value of the fringe benefits. Free income tax filing In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. Free income tax filing   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. Free income tax filing If deposits are underpaid, see Deposit Penalties in section 8. Free income tax filing Valuation of vehicles provided to employees. Free income tax filing    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. Free income tax filing For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. Free income tax filing Special accounting rule for fringe benefits provided during November and December. Free income tax filing   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. Free income tax filing However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. Free income tax filing   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. Free income tax filing If you use the special accounting rule, your employee must also use it for the same period that you use it. Free income tax filing You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. Free income tax filing 5. Free income tax filing Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. Free income tax filing Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. Free income tax filing 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. Free income tax filing Both directly and indirectly tipped employees must report tips to you. Free income tax filing The report should not include tips that the employee paid out to other employees. Free income tax filing No report is required for months when tips are less than $20. Free income tax filing Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. Free income tax filing They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. Free income tax filing Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. Free income tax filing gov. Free income tax filing 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 that the report covers, and The total tips received during the month or period. Free income tax filing You are permitted to establish a system for electronic tip reporting by employees. Free income tax filing See Regulations section 31. Free income tax filing 6053-1(d). Free income tax filing Collecting taxes on tips. Free income tax filing   You must collect the employee social security and Medicare taxes on the employee's tips. Free income tax filing You can also collect these taxes from the employee's wages or from other funds that he or she makes available. Free income tax filing Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. Free income tax filing Collect the employee Medicare tax for the whole year on all wages and tips. Free income tax filing   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. Free income tax filing You are responsible for the employer Medicare tax for the whole year on all wages and tips. Free income tax filing File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. Free income tax filing 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. Free income tax filing Ordering rule. Free income tax filing   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. Free income tax filing Reporting tips. Free income tax filing   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). Free income tax filing Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. Free income tax filing Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. Free income tax filing The table in section 12 shows how tips are treated for FUTA tax purposes. Free income tax filing   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. Free income tax filing See Revenue Ruling 2012-18, 2012-26 I. Free income tax filing R. Free income tax filing B. Free income tax filing 1032, available at www. Free income tax filing irs. Free income tax filing gov/irb/2012-26_IRB/ar07. Free income tax filing html. Free income tax filing 6. Free income tax filing Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). Free income tax filing In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Free income tax filing For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Free income tax filing Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Free income tax filing A “share farmer” working for you is not your employee. Free income tax filing However, the share farmer may be subject to self-employment tax. Free income tax filing In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. Free income tax filing For details, see Regulations section 31. Free income tax filing 3121(b)(16)-1. Free income tax filing The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. Free income tax filing You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. Free income tax filing The $150 test applies separately to each farmworker that you employ. Free income tax filing If you employ a family of workers, each member is treated separately. Free income tax filing Do not count wages paid by other employers. Free income tax filing The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. Free income tax filing Exceptions. Free income tax filing   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Free income tax filing   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Free income tax filing 7. Free income tax filing How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. Free income tax filing 2% (amount withheld) each for the employer and employee (12. Free income tax filing 4% total). Free income tax filing The social security wage base limit is $117,000. Free income tax filing The tax rate for Medicare is 1. Free income tax filing 45% (amount withheld) each for the employee and employer (2. Free income tax filing 9% total). Free income tax filing There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Free income tax filing Multiply each wage payment by these percentages to figure the tax to withhold from employees. Free income tax filing Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). Free income tax filing See section 5 for information on tips. Free income tax filing Additional Medicare Tax withholding. Free income tax filing   In addition to withholding Medicare tax at 1. Free income tax filing 45%, you must withhold a 0. Free income tax filing 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free income tax filing You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free income tax filing Additional Medicare Tax is only imposed on the employee. Free income tax filing There is no employer share of Additional Medicare Tax. Free income tax filing All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free income tax filing   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. Free income tax filing For more information on Additional Medicare Tax, visit IRS. Free income tax filing gov and enter “Additional Medicare Tax” in the search box. Free income tax filing Deducting the tax. Free income tax filing   Deduct the employee tax from each wage payment. Free income tax filing If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. Free income tax filing Employee's portion of taxes paid by employer. Free income tax filing   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. Free income tax filing This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. Free income tax filing This again increases the amount of the additional taxes that you must pay. Free income tax filing Household and agricultural employers. Free income tax filing   This discussion does not apply to household and agricultural employers. Free income tax filing If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. Free income tax filing However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. Free income tax filing See Publication 15-A for details. Free income tax filing Sick pay payments. Free income tax filing   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Free income tax filing For details on third-party payers of sick pay, see Publication 15-A. Free income tax filing 8. Free income tax filing Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. Free income tax filing You must make the deposit by electronic funds transfer. Free income tax filing For more information about electronic funds transfers, see How To Deposit , later in this section. Free income tax filing Payment with Return $2,500 rule. Free income tax filing   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. Free income tax filing   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. Free income tax filing Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. Free income tax filing Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. Free income tax filing Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. Free income tax filing Semiweekly schedule depositors must timely deposit the amount. Free income tax filing See Accuracy of Deposits Rule and How To Deposit, later in this section. Free income tax filing When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. Free income tax filing Therefore, farm and nonfarm workers are discussed together except where noted. Free income tax filing Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. Free income tax filing The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. Free income tax filing The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). Free income tax filing You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). Free income tax filing If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. Free income tax filing Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. Free income tax filing Lookback period for employers of nonfarm workers. Free income tax filing   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. Free income tax filing These four quarters are your lookback period even if you did not report any taxes for any of the quarters. Free income tax filing For 2014, the lookback period is July 1, 2012, through June 30, 2013. Free income tax filing    Table 1. Free income tax filing Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. Free income tax filing 1, 2012 Jan. Free income tax filing 1, 2013 Apr. Free income tax filing 1, 2013 through through through through Sep. Free income tax filing 30, 2012 Dec. Free income tax filing 31, 2012 Mar. Free income tax filing 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. Free income tax filing For example, the lookback period for calendar year 2014 is calendar year 2012. Free income tax filing In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. Free income tax filing Lookback period for employers of farmworkers. Free income tax filing   The lookback period for Form 943 is the second calendar year preceding the current calendar year. Free income tax filing The lookback period for calendar year 2014 is calendar year 2012. Free income tax filing Adjustments to lookback period taxes. Free income tax filing   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). Free income tax filing Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. Free income tax filing Example. Free income tax filing   An employer originally reported total taxes of $45,000 for the lookback period. Free income tax filing The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. Free income tax filing The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. Free income tax filing Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Free income tax filing For monthly schedule depositors, the deposit period is a calendar month. Free income tax filing The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Free income tax filing Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Free income tax filing You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. Free income tax filing New employers. Free income tax filing   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. Free income tax filing Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). Free income tax filing Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. Free income tax filing If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. Free income tax filing Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Free income tax filing Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Free income tax filing Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. Free income tax filing For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. Free income tax filing If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Free income tax filing Semiweekly deposit period spanning two quarters. Free income tax filing   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Free income tax filing Example. Free income tax filing   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Free income tax filing Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Free income tax filing Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. Free income tax filing   Rose Co. Free income tax filing reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. Free income tax filing is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. Free income tax filing However, for 2014, Rose Co. Free income tax filing is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. Free income tax filing Employers of farmworkers. Free income tax filing   Red Co. Free income tax filing reported taxes on its 2012 Form 943, line 9, of $48,000. Free income tax filing On its 2013 Form 943, line 11, it reported taxes of $60,000. Free income tax filing   Red Co. Free income tax filing is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. Free income tax filing However, for 2015, Red Co. Free income tax filing is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Free income tax filing New agricultural employers. Free income tax filing   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. Free income tax filing However, see the $100,000 Next-Day Deposit Rule , later in this section. Free income tax filing Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Free income tax filing A business day is any day other than a Saturday, Sunday, or legal holiday. Free income tax filing For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Free income tax filing Semiweekly schedule depositors have at least 3 business days to make a deposit. Free income tax filing If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. Free income tax filing For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Free income tax filing Legal holiday. Free income tax filing   The term “legal holiday” means any legal holiday in the District of Columbia. Free income tax filing Legal holidays for 2014 are listed below. Free income tax filing January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. Free income tax filing February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. Free income tax filing Monthly schedule example. Free income tax filing   Spruce Co. Free income tax filing is a monthly schedule depositor with seasonal employees. Free income tax filing It paid wages each Friday during August but did not pay any wages during September. Free income tax filing Under the monthly deposit schedule, Spruce Co. Free income tax filing must deposit the combined tax liabilities for the four August paydays by September 15. Free income tax filing Spruce Co. Free income tax filing does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. Free income tax filing Semiweekly schedule example. Free income tax filing   Green, Inc. Free income tax filing is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Free income tax filing Although Green, Inc. Free income tax filing , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. Free income tax filing The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. Free income tax filing ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). Free income tax filing Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. Free income tax filing $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Free income tax filing For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. Free income tax filing For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Free income tax filing Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Free income tax filing However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Free income tax filing For example, Fir Co. Free income tax filing is a semiweekly schedule depositor. Free income tax filing On Monday, Fir Co. Free income tax filing accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. Free income tax filing On Tuesday, Fir Co. Free income tax filing accumulates additional taxes of $30,000. Free income tax filing Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Free income tax filing does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Free income tax filing If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. Free income tax filing Example. Free income tax filing   Elm, Inc. Free income tax filing started its business on May 1, 2014. Free income tax filing On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. Free income tax filing On Friday, May 9, Elm, Inc. Free income tax filing paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. Free income tax filing Elm, Inc. Free income tax filing must deposit $100,000 by Monday, May 12, the next business day. Free income tax filing Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. Free income tax filing However, because Elm, Inc. Free income tax filing accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. Free income tax filing It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Free income tax filing Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Free income tax filing However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Free income tax filing Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Free income tax filing Makeup date for deposit shortfall: Monthly schedule depositor. Free income tax filing Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. Free income tax filing You may pay the shortfall with your return even if the amount is $2,500 or more. Free income tax filing Semiweekly schedule depositor. Free income tax filing Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. Free income tax filing For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). Free income tax filing However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. Free income tax filing In this case, the shortfall must be deposited by April 30, 2014. Free income tax filing Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). Free income tax filing Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. Free income tax filing If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. Free income tax filing How To Deposit You must deposit employment taxes by electronic funds transfer. Free income tax filing See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Free income tax filing Electronic deposit requirement. Free income tax filing   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Free income tax filing Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free income tax filing If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free income tax filing   EFTPS is a free service provided by the Department of the Treasury. Free income tax filing To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. Free income tax filing S. Free income tax filing Virgin Islands only) or 303-967-5916 (toll call). Free income tax filing You can also visit the EFTPS website at www. Free income tax filing eftps. Free income tax filing gov. Free income tax filing Additional information about EFTPS is also available in Publication 966. Free income tax filing When you receive your EIN. Free income tax filing   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. Free income tax filing You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Free income tax filing Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. Free income tax filing If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Free income tax filing Deposit record. Free income tax filing   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Free income tax filing The number can be used as a receipt or to trace the payment. Free income tax filing Depositing on time. Free income tax filing   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Free income tax filing m. Free income tax filing Eastern time the day before the date the deposit is due. Free income tax filing If you use a third party to make deposits on your behalf, they may have different cutoff times. Free income tax filing Same-day payment option. Free income tax filing   If you fail to initiate a deposit transaction on EFTPS by 8 p. Free income tax filing m. Free income tax filing Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Free income tax filing To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Free income tax filing Please check with your financial institution regarding availability, deadlines, and costs. Free income tax filing Your financial institution may charge you a fee for payments made this way. Free income tax filing To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. Free income tax filing eftps. Free income tax filing gov to download the Same-Day Payment Worksheet. Free income tax filing How to claim credit for overpayments. Free income tax filing   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. Free income tax filing Do not ask EFTPS to request a refund from the IRS for you. Free income tax filing Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. Free income tax filing The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Free income tax filing The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Free income tax filing For amounts not properly or timely deposited, the penalty rates are as follows. Free income tax filing 2% - Deposits made 1 to 5 days late. Free income tax filing 5% - Deposits made 6 to 15 days late. Free income tax filing 10% - Deposits made 16 or more days late. Free income tax filing Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. Free income tax filing 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). Free income tax filing 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Free income tax filing Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Free income tax filing Special rule for former Form 944 filers. Free income tax filing    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. Free income tax filing Order in which deposits are applied. Free income tax filing   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). Free income tax filing However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Free income tax filing Follow the instructions on the penalty notice that you received. Free income tax filing For more information on designating deposits, see Revenue Procedure 2001-58. Free income tax filing You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Free income tax filing irs. Free income tax filing gov/pub/irs-irbs/irb01-50. Free income tax filing pdf. Free income tax filing Example. Free income tax filing Cedar, Inc. Free income tax filing is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Free income tax filing It does not make the deposit on July 15. Free income tax filing On August 15, Cedar, Inc. Free income tax filing deposits $2,000. Free income tax filing Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Free income tax filing Accordingly, $500 of the July 15 liability remains undeposited. Free income tax filing The penalty on this underdeposit will apply as explained earlier. Free income tax filing Trust fund recovery penalty. Free income tax filing   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Free income tax filing The penalty is the full amount of the unpaid trust fund tax. Free income tax filing This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Free income tax filing   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Free income tax filing   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. Free income tax filing A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Free income tax filing    Willfully means voluntarily, consciously, and intentionally. Free income tax filing A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Free income tax filing “Averaged” failure-to-deposit penalty. Free income tax filing   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. Free income tax filing IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. Free income tax filing Completed Form 941-SS, line 14, instead of Schedule B (Form 941). Free income tax filing Failed to attach a properly completed Schedule B (Form 941). Free income tax filing Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Free income tax filing   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. Free income tax filing Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Free income tax filing   You can avoid the penalty by reviewing your return before filing it. Free income tax filing Follow these steps before filing your Form 941-SS. Free income tax filing If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. Free income tax filing If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. Free income tax filing Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. Free income tax filing Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). Free income tax filing For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). Free income tax filing Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. Free income tax filing If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). Free income tax filing If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. Free income tax filing If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. Free income tax filing 9. Free income tax filing Employer's Returns General instructions. Free income tax filing   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. Free income tax filing (U. Free income tax filing S. Free income tax filing Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. Free income tax filing ) Employers with employees subject to U. Free income tax filing S. Free income tax filing income tax withholding. Free income tax filing   If you have both employees who are subject to U. Free income tax filing S. Free income tax filing income tax withholding and employees who are not subject to U. Free income tax filing S. Free income tax filing income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. Free income tax filing Nonfarm employers. Free income tax filing   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. Free income tax filing Due dates for each quarter of the calendar year are as follows. Free income tax filing Quarter Due Jan. Free income tax filing , Feb. Free income tax filing , Mar. Free income tax filing Apr. Free income tax filing 30 Apr. Free income tax filing , May, June July 31 July, Aug. Free income tax filing , Sept. Free income tax filing Oct. Free income tax filing 31 Oct. Free income tax filing , Nov. Free income tax filing , Dec. Free income tax filing Jan. Free income tax filing 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. Free income tax filing If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. Free income tax filing   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. Free income tax filing Form 944. Free income tax filing   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). Free income tax filing Household employers reporting social security and Medicare taxes. Free income tax filing   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). Free income tax filing Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. Free income tax filing See Publication 926, Household Employer's Tax Guide, for more information. Free income tax filing Employers of farmworkers. Free income tax filing   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. Free income tax filing   File a Form 943 each year for all taxable wages paid for farmwork. Free income tax filing You may report household workers in a private home on a farm operated for profit on Form 943. Free income tax filing Do not report wages for farmworkers on Form 941-SS or 944. Free income tax filing   Send Form 943 to the IRS by January 31 of the following year. Free income tax filing Send it with payment of any taxes due that you are not required to deposit. Free income tax filing If you deposited all taxes when due, you have 10 additional days to file. Free income tax filing Penalties. Free income tax filing   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. Free income tax filing The maximum penalty is generally 25% of the tax due. Free income tax filing Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. Free income tax filing 5% per month of the amount of tax. Free income tax filing For individual filers only, the failure-to-pay penalty is reduced from 0. Free income tax filing 5% per month to 0. Free income tax filing 25% per month if an installment agreement is in effect. Free income tax filing You must have filed your return on or before the due date of the return to qualify for the reduced penalty. Free income tax filing The maximum amount of the failure-to-pay penalty is also 25% of the tax due. Free income tax filing If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. Free income tax filing The penalties will not be charged if you have a reasonable cause for failing to file or pay. Free income tax filing If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. Free income tax filing Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. Free income tax filing See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. Free income tax filing Prior Period Adjustments Forms for prior period adjustments. Free income tax filing   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. Free income tax filing There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. Free income tax filing Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. Free income tax filing Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. Free income tax filing See Revenue Ruling 2009-39, 2009-52 I. Free income tax filing R. Free income tax filing B. Free income tax filing 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. Free income tax filing You can find Revenue Ruling 2009-39, at www. Free income tax filing irs. Free income tax filing gov/irb/2009-52_IRB/ar14. Free income tax filing html. Free income tax filing Background. Free income tax filing   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. Free income tax filing Treasury Decision 9405, 2008-32 I. Free income tax filing R. Free income tax filing B. Free income tax filing 293, is available at www. Free income tax filing irs. Free income tax filing gov/irb/2008-32_IRB/ar13. Free income tax filing html. Free income tax filing You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. Free income tax filing You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. Free income tax filing We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. Free income tax filing Correcting employment taxes. Free income tax filing   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for