File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040a Income Tax Form

File 2012 Taxes NowAmended Tax ReturnFiling Taxes In The MilitaryFree E File 2012Is It Too Late To File 2012 Tax Return2013 Income Tax Forms 1040 EzWww Freefilefillableforms Com Ffa Freefileforms HtmState Tax Filing FormsNj 1040nrI Need To File 2009 Tax ReturnFree Electronic Tax FilingFree Tax Calculator 2011Aarp Tax HelpForm 1040a Tax TablesFree Income Tax SitesI Need To Print A Free 1040x FormAmending A Tax ReturnWhere To Report State Income Tax On 1040State Of Illinois Tax Filing OnlineCan I File My 2011 Taxes In 2013How Do You File A Tax AmendmentFree Amended Tax ReturnAmend A Tax ReturnFederal Form 1040ez2011 Form 1040ezUnfiled Tax ReturnsTax Return AmendmentIrs 2009 Tax FormsIrs Amended FormEz Form OnlineWhere To Get 2012 Tax FormsLast Day To File Taxes 20132012 State Tax FormsTurbotax Deluxe Federal E File 2012How To File State And Federal Taxes For Free OnlineHow To File 2011 TaxesFreefilefillableforms ComState Tax Forms And Instructions1040v Tax FormFree Income Tax Return

1040a Income Tax Form

1040a income tax form Listed Property Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Listed Property DefinedPassenger Automobile Defined Dwelling Unit Other Property Used for Transportation Computers and Related Peripheral Equipment Predominant Use TestMeeting the Predominant Use Test Qualified Business Use Method of Allocating Use Applying the Predominant Use Test Deductions After Recovery Period Leased PropertyLessor Lessee What Records Must Be KeptAdequate Records Reporting Information on Form 4562 Deductions in Later Years Appendix Topics - This chapter discusses: Listed property defined The predominant use test What records must be kept Useful Items - You may want to see: Publication 463 Travel, Entertainment, and Gift Expenses 587 Business Use of Your Home (Including Use by Day-Care Providers) 917 Business Use of a Car 946 How To Depreciate Property Form (and Instructions) 2106–EZ Unreimbursed Employee Business Expenses 2106 Employee Business Expenses 4255 Recapture of Investment Credit 4562 Depreciation and Amortization This chapter discusses some special rules and recordkeeping requirements for listed property. 1040a income tax form For complete coverage of the rules, including the rules concerning passenger automobiles, see Publication 946. 1040a income tax form If listed property is not used predominantly (more than 50%) in a qualified business use as discussed inPredominant Use Test, later, the section 179 deduction is not allowable and the property must be depreciated using the straight line method. 1040a income tax form Listed Property Defined Listed property is any of the following: Any passenger automobile (defined later), Any other property used for transportation, Any property of a type generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video recording equipment), Any computer and related peripheral equipment, defined later, unless it is used only at a regular business establishment and owned or leased by the person operating the establishment. 1040a income tax form A regular business establishment includes a portion of a dwelling unit (defined later), if, and only if, that portion is used both regularly and exclusively for business as discussed in Publication 587. 1040a income tax form Any cellular telephone (or similar telecommunication equipment) placed in service or leased in a tax year beginning after 1989. 1040a income tax form Passenger Automobile Defined A passenger automobile is any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight (at 6,000 pounds or less of gross vehicle weight for trucks and vans). 1040a income tax form It includes any part, component, or other item physically attached to the automobile or usually included in the purchase price of an automobile. 1040a income tax form A passenger automobile does not include: An ambulance, hearse, or combination ambulance-hearse used directly in a trade or business, and A vehicle used directly in the trade or business of transporting persons or property for compensation or hire. 1040a income tax form Dwelling Unit A dwelling unit is a house or apartment used to provide living accommodations in a building or structure. 1040a income tax form It does not include a unit in a hotel, motel, inn, or other establishment where more than half the units are used on a transient basis. 1040a income tax form Other Property Used for Transportation Other property used for transportation includes trucks, buses, boats, airplanes, motorcycles, and any other vehicles for transporting persons or goods. 1040a income tax form Listed property does not include: Any vehicle which, by reason of its design, is not likely to be used more than a minimal amount for personal purposes, such as clearly marked police and fire vehicles, ambulances, or hearses used for those purposes, Any vehicle that is designed to carry cargo and that has a loaded gross vehicle weight over 14,000 pounds, bucket trucks (cherry pickers), cement mixers, combines, cranes and derricks, delivery trucks with seating only for the driver (or only for the driver plus a folding jump seat), dump trucks (including garbage trucks), flatbed trucks, forklifts, qualified moving vans, qualified specialized utility repair trucks, and refrigerated trucks, Any passenger bus used for that purpose with a capacity of at least 20 passengers and school buses, Any tractor or other special purpose farm vehicle, and unmarked vehicles used by law enforcement officers if the use is officially authorized, and Any vehicle, such as a taxicab, if substantially all its use is in the trade or business of providing services to transport persons or property for compensation or hire by unrelated persons. 1040a income tax form Computers and Related Peripheral Equipment A computer is a programmable electronically activated device that: Is capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with or without human intervention, and Consists of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. 1040a income tax form Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing unit of a computer. 1040a income tax form Computer or peripheral equipment does not include: Any equipment which is an integral part of property which is not a computer, Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment, and Equipment of a kind, used primarily for the user's amusement or entertainment, such as video games. 1040a income tax form Predominant Use Test If “listed property,” defined earlier, placed in service after June 18, 1984, is not used predominantly (more than 50%) in a qualified business use during any tax year: The section 179 deduction on the property is not allowable, and You must depreciate the property using the straight line method. 1040a income tax form Listed property placed in service before 1987. 1040a income tax form   For listed property placed in service before 1987, depreciate the property over the following period: Class of Property Listed Property Recovery Period 3-year property 5 years 5-year property 12 years 10-year property 25 years 18-year real property 40 years 19-year real property 40 years If you must use the above recovery periods for listed property not used predominantly in a trade or business, use the percentages from Table 16 titled Listed Property Not Used Predominantly (Other Than 18- or 19-year Real Property), and Table 17 for 18- or 19-year real property, near the end of this publication in the Appendix. 1040a income tax form Listed property placed in service after 1986. 1040a income tax form   For information on listed property placed in service after 1986, see Publication 946. 1040a income tax form Meeting the Predominant Use Test Listed property meets the predominant use test for any tax year if its business use is more than 50% of its total use. 1040a income tax form You must allocate the use of any item of listed property used for more than one purpose during the tax year among its various uses. 1040a income tax form The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test. 1040a income tax form However, the combined total of business and investment use is taken into account to figure your depreciation deduction for the property. 1040a income tax form Note: Property does not stop being predominantly used in a qualified business use because of a transfer at death. 1040a income tax form Example. 1040a income tax form Sarah Bradley uses a home computer 50% of the time to manage her investments. 1040a income tax form She also uses the computer 40% of the time in her part-time consumer research business. 1040a income tax form Sarah's home computer is listed property because it is not used at a regular business establishment. 1040a income tax form Because her business use of the computer does not exceed 50%, the computer is not predominantly used in a qualified business use for the tax year. 1040a income tax form Because she does not meet the predominant use test, she cannot elect a section 179 deduction for this property. 1040a income tax form Her combined rate of business/investment use for determining her depreciation deduction is 90%. 1040a income tax form Qualified Business Use A qualified business use is any use in your trade or business. 1040a income tax form However, it does not include: The use of property held merely to produce income (investment use), The leasing of property to any 5% owner or related person (to the point that the property is used by a 5% owner or person related to the owner or lessee of the property), The use of property as compensation for the performance of services by a 5% owner or related person, or The use of property as compensation for the performance of services by any person (other than a5% owner or related person) unless the value of the use is included in that person's gross income for the use of the property and income tax is withheld on that amount where required. 1040a income tax form See Employees, later. 1040a income tax form 5% owner. 1040a income tax form   A 5% owner of a business, other than a corporation, is any person who owns more than 5% of the capital or profits interest in the business. 1040a income tax form   A 5% owner of a corporation is any person who owns, or is considered to own: More than 5% of the outstanding stock of the corporation, or Stock possessing more than 5% of the total combined voting power of all stock in the corporation. 1040a income tax form Related person. 1040a income tax form   A related person is anyone related to a taxpayer as discussed under Related persons, in chapter 2 under Nonqualifying Property in Publication 946. 1040a income tax form Entertainment Use The use of listed property for entertainment, recreation, or amusement purposes is treated as a qualified business use only to the extent that expenses (other than interest and property tax expenses) for its use are deductible as ordinary and necessary business expenses. 1040a income tax form See Publication 463. 1040a income tax form Leasing or Compensatory Use of Aircraft If at least 25% of the total use of any aircraft during the tax year is for a qualified business use, the leasing or compensatory use of the aircraft by a 5% owner or related person is treated as a qualified business use. 1040a income tax form Commuting The use of a vehicle for commuting is not business use, regardless of whether work is performed during the trip. 1040a income tax form Use of Your Passenger Automobile by Another Person If someone else uses your automobile, that use is not business use unless: That use is directly connected with your business, The value of the use is property reported by you as income to the other person and tax is withheld on the income where required, or The value of the use results in a payment of fair market rent. 1040a income tax form Any payment to you for the use of the automobile is treated as a rent payment for 3). 1040a income tax form Employees Any use by an employee of his or her own listed property (or listed property rented by an employee) in performing services as an employee is not business use unless: The use is for the employer's convenience, and The use is required as a condition of employment. 1040a income tax form Use for the employer's convenience. 1040a income tax form   Whether the use of listed property is for the employer's convenience must be determined from all the facts. 1040a income tax form The use is for the employer's convenience if it is for a substantial business reason of the employer. 1040a income tax form The use of listed property during the employee's regular working hours to carry on the employer's business is generally for the employer's convenience. 1040a income tax form Use required as a condition of employment. 1040a income tax form   Whether the use of listed property is a condition of employment depends on all the facts and circumstances. 1040a income tax form The use of property must be required for the employee to perform duties properly. 1040a income tax form The employer need not explicitly require the employee to use the property. 1040a income tax form A mere statement by the employer that the use of the property is a condition of employment is not sufficient. 1040a income tax form Example 1. 1040a income tax form Virginia Sycamore is employed as a courier with We Deliver which provides local courier services. 1040a income tax form She owns and uses a motorcycle to deliver packages to downtown offices. 1040a income tax form We Deliver explicitly requires all delivery persons to own a small car or motorcycle for use in their employment. 1040a income tax form The company reimburses delivery persons for their costs. 1040a income tax form Virginia's use of the motorcycle is for the convenience of We Deliver and is required as a condition of employment. 1040a income tax form Example 2. 1040a income tax form Bill Nelson is an inspector for Uplift, a construction company with many sites in the local area. 1040a income tax form He must travel to these sites on a regular basis. 1040a income tax form Uplift does not furnish an automobile or explicitly require him to use his own automobile. 1040a income tax form However, it reimburses him for any costs he incurs in traveling to the various sites. 1040a income tax form The use of his own automobile or a rental automobile is for the convenience of Uplift and is required as a condition of employment. 1040a income tax form Method of Allocating Use For passenger automobiles and other means of transportation, allocate the property's use on the basis of mileage. 1040a income tax form You determine the percentage of qualified business use by dividing the number of miles the vehicle is driven for business purposes during the year by the total number of miles the vehicle is driven for all purposes (including business miles) during the year. 1040a income tax form For other items of listed property, allocate the property's use on the basis of the most appropriate unit of time. 1040a income tax form For example, you can determine the percentage of business use of a computer by dividing the number of hours the computer is used for business purposes during the year by the total number of hours the computer is used for all purposes (including business hours) during the year. 1040a income tax form Applying the Predominant Use Test You must apply the predominant use test for an item of listed property each year of the recovery period. 1040a income tax form First Recovery Year If any item of listed property is not used predominantly in a qualified business use in the year it is placed in service: The property is not eligible for a section 179 deduction, and The depreciation deduction must be figured using the straight line method. 1040a income tax form Note: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method. 1040a income tax form It does not mean that you have to use the straight line method for other property in the same class as the item of listed property. 1040a income tax form Years After the First Recovery Year If you use listed property predominantly (more than 50%) in a qualified business use in the tax year you place it in service, but not in a subsequent tax year during the recovery period, the following rules apply: Figure depreciation using the straight line method. 1040a income tax form Do this for each year, beginning with the year you no longer use the property predominantly in a qualified business use, and Figure any excess depreciation on the property and add it to: Your gross income, and The adjusted basis of your property. 1040a income tax form See Recapture of excess depreciation, next. 1040a income tax form Recapture of excess depreciation. 1040a income tax form   You must include any excess depreciation in your gross income for the first tax year the property is not predominantly used in a qualified business use. 1040a income tax form Any excess depreciation must also be added to the adjusted basis of your property. 1040a income tax form Excess depreciation is the excess (if any) of: The amount of depreciation allowable for the property (including any section 179 deduction claimed) for tax years before the first tax year the property was not predominantly used in a qualified business use, over The amount of depreciation that would have been allowable for those years if the property were not used predominantly in a qualified business use for the year it was placed in service. 1040a income tax form This means you figure your depreciation using the percentages fromTable 16 or 17. 1040a income tax form For information on investment credit recapture, see the instructions for Form 4255. 1040a income tax form Deductions After Recovery Period When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. 1040a income tax form In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. 1040a income tax form To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. 1040a income tax form See Car Used 50% or Less for Business in Publication 917. 1040a income tax form Leased Property The limitations on cost recovery deductions apply to the rental of listed property. 1040a income tax form The following discussion covers the rules that apply to the lessor (the owner of the property) and the lessee (the person who rents the property from the owner). 1040a income tax form SeeLeasing a Car in Publication 917 for a discussion of leased passenger automobiles. 1040a income tax form Lessor The limitations on cost recovery generally do not apply to any listed property leased or held for leasing by anyone regularly engaged in the business of leasing listed property. 1040a income tax form A person is considered regularly engaged in the business of leasing listed property only if contracts for leasing of listed property are entered into with some frequency over a continuous period of time. 1040a income tax form This determination is made on the basis of the facts and circumstances in each case and takes into account the nature of the person's business in its entirety. 1040a income tax form Occasional or incidental leasing activity is insufficient. 1040a income tax form For example, a person leasing only one passenger automobile during a tax year is not regularly engaged in the business of leasing automobiles. 1040a income tax form An employer who allows an employee to use the employer's property for personal purposes and charges the employee for the use is not regularly engaged in the business of leasing the property used by the employee. 1040a income tax form Lessee A lessee of listed property (other than passenger automobiles), must include an amount in gross income called the inclusion amount for the first tax year the property is not used predominantly in a qualified business use. 1040a income tax form Inclusion amount for property leased before 1987. 1040a income tax form   You determine the inclusion amount for property leased after June 18, 1984 and before 1987 by multiplying the fair market value of the property by both the average business/investment use percentage and the applicable percentage. 1040a income tax form You can find the applicable percentages for listed property that is 5- or 10-year recovery property in Tables 19 or 20 in Appendix A of Publication 946. 1040a income tax form   The lease term for listed property other than 18- or 19-year real property, and residential rental or nonresidential real property, includes options to renew. 1040a income tax form For 18- or 19-year real property and residential rental or nonresidential real property that is listed property, the period of the lease does not include any option to renew at fair market value, determined at the time of renewal. 1040a income tax form You treat two or more successive leases that are part of the same transaction (or a series of related transactions) for the same or substantially similar property as one lease. 1040a income tax form Special rules. 1040a income tax form   The lessee adds the inclusion amount to gross income in the next tax year if: The lease term begins within 9 months before the close of the lessee's tax year, The lessee does not use the property predominantly in a qualified business use during that portion of the tax year, and The lease term continues into the lessee's next tax year. 1040a income tax form The lessee determines the inclusion amount by taking into account the average of the business/investment use for both tax years and the applicable percentage for the tax year the lease term begins. 1040a income tax form   If the lease term is less than one year, the amount included in gross income is the amount that bears the same ratio to the additional inclusion amount as the number of days in the lease term bears to 365. 1040a income tax form Maximum inclusion amount. 1040a income tax form   The inclusion amount cannot be more than the sum of the deductible amounts of rent allocable to the lessee's tax year in which the amount must be included in gross income. 1040a income tax form What Records Must Be Kept You cannot take any depreciation or section 179 deduction for the use of listed property (including passenger automobiles) unless you can prove business/investment use with adequate records or sufficient evidence to support your own statements. 1040a income tax form How long to keep records. 1040a income tax form   For listed property, records must be kept for as long as any excess depreciation can be recaptured (included in income). 1040a income tax form Adequate Records To meet the adequate records requirement, you must maintain an account book, diary, log, statement of expense, trip sheet, or similar record or other documentary evidence that, together with the receipt, is sufficient to establish each element of an expenditure or use. 1040a income tax form It is not necessary to record information in an account book, diary, or similar record if the information is already shown on the receipt. 1040a income tax form However, your records should back up your receipts in an orderly manner. 1040a income tax form Elements of Expenditure or Use The records or other documentary evidence must support: The amount of each separate expenditure, such as the cost of acquiring the item, maintenance and repair costs, capital improvement costs, lease payments, and any other expenses, The amount of each business and investment use (based on an appropriate measure, such as mileage for vehicles and time for other listed property), and the total use of the property for the tax year, The date of the expenditure or use, and The business or investment purpose for the expenditure or use. 1040a income tax form Written documents of your expenditure or use are generally better evidence than oral statements alone. 1040a income tax form A written record prepared at or near the time of the expenditure or use has greater value as proof of the expenditure or use. 1040a income tax form A daily log is not required. 1040a income tax form However, some type of record containing the elements of an expenditure or the business or investment use of listed property made at or near the time and backed up by other documents is preferable to a statement prepared later. 1040a income tax form Timeliness The elements of an expenditure or use must be recorded at the time you have full knowledge of the elements. 1040a income tax form An expense account statement made from an account book, diary, or similar record prepared or maintained at or near the time of the expenditure or use is generally considered a timely record if in the regular course of business: The statement is submitted by an employee to the employer, or The statement is submitted by an independent contractor to the client or customer. 1040a income tax form For example, a log maintained on a weekly basis, which accounts for use during the week, will be considered a record made at or near the time of use. 1040a income tax form Business Purpose Supported An adequate record of business purpose must generally be in the form of a written statement. 1040a income tax form However, the amount of backup necessary to establish a business purpose depends on the facts and circumstances of each case. 1040a income tax form A written explanation of the business purpose will not be required if the purpose can be determined from the surrounding facts and circumstances. 1040a income tax form For example, a salesperson visiting customers on an established sales route will not normally need a written explanation of the business purpose of his or her travel. 1040a income tax form Business Use Supported An adequate record contains enough information on each element of every business or investment use. 1040a income tax form The amount of detail required to support the use depends on the facts and circumstances. 1040a income tax form For example, a taxpayer whose only business use of a truck is to make customer deliveries on an established route can satisfy the requirement by recording the length of the route, including the total number of miles driven during the tax year and the date of each trip at or near the time of the trips. 1040a income tax form Although an adequate record generally must be written, a record of the business use of listed property, such as a computer or automobile, can be prepared in a computer memory device using a logging program. 1040a income tax form Separate or Combined Expenditures or Uses Each use by you is normally considered a separate use. 1040a income tax form However, repeated uses can be combined as a single item. 1040a income tax form Each expenditure is recorded as a separate item and not combined with other expenditures. 1040a income tax form If you choose, however, amounts spent for the use of listed property during a tax year, such as for gasoline or automobile repairs, can be combined. 1040a income tax form If these expenses are combined, you do not need to support the business purpose of each expense. 1040a income tax form Instead, you can divide the expenses based on the total business use of the listed property. 1040a income tax form Uses which can be considered part of a single use, such as a round trip or uninterrupted business use, can be accounted for by a single record. 1040a income tax form For example, use of a truck to make deliveries at several locations which begin and end at the business premises and can include a stop at the business in between deliveries can be accounted for by a single record of miles driven. 1040a income tax form Use of a passenger automobile by a salesperson for a business trip away from home over a period of time can be accounted for by a single record of miles traveled. 1040a income tax form Minimal personal use (such as a stop for lunch between two business stops) is not an interruption of business use. 1040a income tax form Confidential Information If any of the information on the elements of an expenditure or use is confidential, it does not need to be in the account book or similar record if it is recorded at or near the time of the expenditure or use. 1040a income tax form It must be kept elsewhere and made available as support to the district director on request. 1040a income tax form Substantial Compliance If you have not fully supported a particular element of an expenditure or use, but have complied with the adequate records requirement for the expenditure or use to the district director's satisfaction, you can establish this element by any evidence the district director deems adequate. 1040a income tax form If you fail to establish that you have substantially complied with the adequate records requirement for an element of an expenditure or use to the district director's satisfaction, you must establish the element: By your own oral or written statement containing detailed information as to the element, and By other evidence sufficient to establish the element. 1040a income tax form If the element is the cost or amount, time, place, or date of an expenditure or use, its supporting evidence must be direct, such as oral testimony by witnesses or a written statement setting forth detailed information about the element or the documentary evidence. 1040a income tax form If the element is the business purpose of an expenditure, its supporting evidence can be circumstantial evidence. 1040a income tax form Sampling You can maintain an adequate record for portions of a tax year and use that record to support your business and investment use for the entire tax year if it can be shown by other evidence that the periods for which an adequate record is maintained are representative of use throughout the year. 1040a income tax form Loss of Records When you establish that failure to produce adequate records is due to loss of the records through circumstances beyond your control, such as through fire, flood, earthquake, or other casualty, you have the right to support a deduction by reasonable reconstruction of your expenditures and use. 1040a income tax form Reporting Information on Form 4562 If you claim a deduction for any listed property, you must provide the requested information on page 2, Section B of Form 4562. 1040a income tax form If you claim a deduction for any vehicle, you must answer certain questions onpage 2 of Form 4562 to provide information about the vehicle use. 1040a income tax form Employees. 1040a income tax form   Employees claiming the standard mileage rate or actual expenses (including depreciation) must use Form 2106 instead of Part V of Form 4562. 1040a income tax form Employees claiming the standard mileage rate may be able to use Form 2106–EZ. 1040a income tax form Employer who provides vehicles to employees. 1040a income tax form   An employer who provides vehicles to employees must obtain enough information from those employees to provide the requested information onForm 4562. 1040a income tax form   An employer who provides more than five vehicles to employees need not include any information on his or her tax return. 1040a income tax form Instead, the employer must obtain the information from his or her employees and indicate on his or her return that the information was obtained and is being retained. 1040a income tax form   You do not need to provide the information requested on page 2 of Form 4562 if, as an employer: You can satisfy the requirements of a written policy statement for vehicles either not used for personal purposes, or not used for personal purposes other than commuting, or You treat all vehicle use by employees as personal use. 1040a income tax form See the instructions for Form 4562. 1040a income tax form Deductions in Later Years When listed property is used for business, investment, and personal purposes, no deduction is allowable for its personal use either in the current year or any later tax year. 1040a income tax form In later years, you must determine if there is any remaining unadjusted or unrecovered basis before you compute the depreciation deduction for that tax year. 1040a income tax form In making this determination, figure the depreciation deductions for earlier tax years as if the listed property were used 100% for business or investment purposes in those years, beginning with the first tax year in which some or all of the property use is for business or investment. 1040a income tax form For more information about deductions after the recovery period for automobiles, see Publication 917. 1040a income tax form Appendix The following tables are for use in figuring depreciation deductions under the ACRS system. 1040a income tax form Table 1. 1040a income tax form 15-Year Real Property* (Other Than Low-Inclome Housing) Table 3. 1040a income tax form Low-Income Housing* Table 6 - Table 9 Table 6 - Table 9 Table 10 - Table 13 Table 14 - Table 17 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - SOI Working Papers

Return to the Tax Stats home page

Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

Back to the top

2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

Back to the top

2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

Back to the top

2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

Back to the top

2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

Back to the top

2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

Back to the top

2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

Back to the top

2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

Back to the top

2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Back to the top

2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

Back to the top

2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

Back to the top

2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

Back to the top

2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

Back to the top

1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

Back to the top

1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

Back to the top

1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

Back to the top


Return to the Tax Stats home page

Page Last Reviewed or Updated: 10-Mar-2014

The 1040a Income Tax Form

1040a income tax form Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. 1040a income tax form Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. 1040a income tax form Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. 1040a income tax form Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. 1040a income tax form Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. 1040a income tax form Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. 1040a income tax form Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. 1040a income tax form Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. 1040a income tax form Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. 1040a income tax form Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. 1040a income tax form B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. 1040a income tax form Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. 1040a income tax form Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. 1040a income tax form Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. 1040a income tax form Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. 1040a income tax form C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. 1040a income tax form Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. 1040a income tax form Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. 1040a income tax form Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. 1040a income tax form Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. 1040a income tax form Deducción de la contribución, Deducción de la contribución. 1040a income tax form Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. 1040a income tax form Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. 1040a income tax form COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. 1040a income tax form Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 1040a income tax form Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. 1040a income tax form Terceros pagadores, Terceros pagadores. 1040a income tax form Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. 1040a income tax form Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. 1040a income tax form Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. 1040a income tax form Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. 1040a income tax form Excepciones al requisito de los $150 o $2,500, Excepciones. 1040a income tax form Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. 1040a income tax form Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). 1040a income tax form Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. 1040a income tax form Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. 1040a income tax form Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 1040a income tax form Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. 1040a income tax form Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. 1040a income tax form Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. 1040a income tax form Depósitos en días laborables solamente, Depósitos en días laborables solamente. 1040a income tax form Depósitos, cuándo se hacen, 11. 1040a income tax form Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. 1040a income tax form Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. 1040a income tax form Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. 1040a income tax form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. 1040a income tax form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. 1040a income tax form Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. 1040a income tax form Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. 1040a income tax form Patronos nuevos, Patronos nuevos. 1040a income tax form Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. 1040a income tax form Período de depósito, Período de depósito. 1040a income tax form Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. 1040a income tax form Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. 1040a income tax form Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. 1040a income tax form Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. 1040a income tax form Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. 1040a income tax form Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. 1040a income tax form Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. 1040a income tax form Requisito de los $2,500, Requisito de los $2,500. 1040a income tax form Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. 1040a income tax form Depósitos hechos a tiempo, Depósitos hechos a tiempo. 1040a income tax form Opción de pago el mismo día, Opción de pago el mismo día. 1040a income tax form Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. 1040a income tax form Registro de depósitos, Registro de depósitos. 1040a income tax form Requisito de depósito electrónico, Requisito de depósito electrónico. 1040a income tax form Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. 1040a income tax form Empleado Definición, 2. 1040a income tax form ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. 1040a income tax form Según el derecho común, Definición de empleado según el derecho común. 1040a income tax form Empleado doméstico Requisito de $1,900, Requisito de $1,900. 1040a income tax form Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. 1040a income tax form Empleados arrendados, Empleados arrendados. 1040a income tax form Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 1040a income tax form Exención, disposiciones de, Disposiciones de exención. 1040a income tax form Especialista en servicios técnicos, Especialista en servicios técnicos. 1040a income tax form F Formulario 499R-2/W-2PR, 13. 1040a income tax form Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. 1040a income tax form SS-8PR, Ayuda provista por el IRS. 1040a income tax form W-3PR, 13. 1040a income tax form Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). 1040a income tax form , Ley Federal de Contribución para el Desempleo (FUTA). 1040a income tax form Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. 1040a income tax form G Gastos de viaje y de representación, Gastos de viaje y de representación. 1040a income tax form I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. 1040a income tax form Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. 1040a income tax form Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. 1040a income tax form Vendedores directos, Vendedores directos. 1040a income tax form Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. 1040a income tax form Los Formularios 499R-2/W-2PR y W-3PR, 13. 1040a income tax form Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. 1040a income tax form Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. 1040a income tax form Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. 1040a income tax form M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. 1040a income tax form , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. 1040a income tax form Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. 1040a income tax form Agentes de reportación, Agentes de reportación. 1040a income tax form Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. 1040a income tax form Multa promediada por no depositar, Multa promediada por no depositar. 1040a income tax form Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. 1040a income tax form Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. 1040a income tax form N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. 1040a income tax form Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. 1040a income tax form Número de identificación patronal (EIN), 3. 1040a income tax form Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. 1040a income tax form Número de Seguro Social (SSN) , 4. 1040a income tax form Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. 1040a income tax form Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. 1040a income tax form Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. 1040a income tax form Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. 1040a income tax form P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. 1040a income tax form Transportación (beneficios de transporte), Transportación (beneficios de transporte). 1040a income tax form Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. 1040a income tax form Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. 1040a income tax form Empleados domésticos, Empleados domésticos. 1040a income tax form Formulario 940-PR, Formulario 940-PR. 1040a income tax form Tasa de la contribución, Tasa de la contribución FUTA. 1040a income tax form Trabajadores agrícolas, Trabajadores agrícolas. 1040a income tax form Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. 1040a income tax form ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). 1040a income tax form Multas por no radicar y por no pagar, Multas o penalidades. 1040a income tax form Patrono sucesor, Patrono sucesor. 1040a income tax form Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. 1040a income tax form Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. 1040a income tax form Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. 1040a income tax form Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. 1040a income tax form Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). 1040a income tax form Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). 1040a income tax form Propinas, 6. 1040a income tax form Propinas Formulario 4070-PR, 6. 1040a income tax form Propinas Formulario 4070A-PR, 6. 1040a income tax form Propinas Informe de propinas, Informe de propinas. 1040a income tax form Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. 1040a income tax form Regla de disposición, Regla de disposición. 1040a income tax form Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. 1040a income tax form Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. 1040a income tax form Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. 1040a income tax form Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 1040a income tax form Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. 1040a income tax form Trabajo doméstico, Trabajo doméstico. 1040a income tax form V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. 1040a income tax form Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications