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1040nr Ez 2013

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1040nr Ez 2013

1040nr ez 2013 5. 1040nr ez 2013   Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. 1040nr ez 2013 This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. 1040nr ez 2013 For most ministers and church employees, the limit on annual additions is figured without any changes. 1040nr ez 2013 This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. 1040nr ez 2013 Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. 1040nr ez 2013 This chapter will explain the alternative limit and the changes. 1040nr ez 2013 Who is a church employee?   A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. 1040nr ez 2013 Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. 1040nr ez 2013 Total contributions over your lifetime under this choice cannot be more than $40,000. 1040nr ez 2013 Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. 1040nr ez 2013 They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. 1040nr ez 2013 Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. 1040nr ez 2013 Foreign missionary. 1040nr ez 2013   If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. 1040nr ez 2013   If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. 1040nr ez 2013   You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. 1040nr ez 2013 You are an employee of a church or convention or association of churches. 1040nr ez 2013 You are performing services for the church outside the United States. 1040nr ez 2013 Self-employed minister. 1040nr ez 2013   If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. 1040nr ez 2013 Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. 1040nr ez 2013 Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. 1040nr ez 2013 Church employees. 1040nr ez 2013   If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 1040nr ez 2013 Self-employed minister. 1040nr ez 2013   If you are a self-employed minister, your years of service include full and part years during which you were self-employed. 1040nr ez 2013 Prev  Up  Next   Home   More Online Publications
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Has your business become the victim of a data security breach?

It is almost impossible to be in business and not collect or hold personally identifying information — names and addresses, Social Security numbers, etc., about your customers, employees or patients. If this information is lost or stolen, it could put these individuals at risk for identity theft

However, not all compromises of personal information result in identity theft.  The type of personal information compromised can significantly affect the degree of potential damage. What steps should you take and whom should you contact if personal information is compromised? Answers vary depending on the situation; however, the following information can help you make smart, sound decisions. Check federal and state laws or regulations for any specific requirements for your business.

Here are three important steps to take when you first realize your business has encountered a data security breach.

  • Notify law enforcement - When the compromise could result in harm to a person or business, call your local police department immediately. Report your situation and the potential risk for identity theft.
  • Notify affected businesses - Information compromises can affect other businesses, such as banks or credit issuers. If names and Social Security numbers have been stolen, you can contact the major credit bureaus for additional information or advice.
  • Notify individuals - Generally, early notification to individuals whose personal information has been compromised allows them to take steps to mitigate the misuse of their information.

Other resources for businesses facing a data security breach.

Identity protection page

 

Page Last Reviewed or Updated: 21-Mar-2014

The 1040nr Ez 2013

1040nr ez 2013 6. 1040nr ez 2013   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. 1040nr ez 2013 Reporting Tips to Your EmployerElectronic tip statement. 1040nr ez 2013 Final report. 1040nr ez 2013 Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. 1040nr ez 2013 All tips you receive are income and are subject to federal income tax. 1040nr ez 2013 You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. 1040nr ez 2013 The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. 1040nr ez 2013 Reporting your tip income correctly is not difficult. 1040nr ez 2013 You must do three things. 1040nr ez 2013 Keep a daily tip record. 1040nr ez 2013 Report tips to your employer. 1040nr ez 2013 Report all your tips on your income tax return. 1040nr ez 2013  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. 1040nr ez 2013 This chapter will also show you how to treat allocated tips. 1040nr ez 2013 For information on special tip programs and agreements, see Publication 531. 1040nr ez 2013 Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. 1040nr ez 2013   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. 1040nr ez 2013 How to keep a daily tip record. 1040nr ez 2013   There are two ways to keep a daily tip record. 1040nr ez 2013 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. 1040nr ez 2013 You should keep your daily tip record with your tax or other personal records. 1040nr ez 2013 You must keep your records for as long as they are important for administration of the federal tax law. 1040nr ez 2013 For information on how long to keep records, see How long to keep records in chapter 1. 1040nr ez 2013    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. 1040nr ez 2013 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. 1040nr ez 2013 Also, Publication 1244 is available online at www. 1040nr ez 2013 irs. 1040nr ez 2013 gov/pub/irs-pdf/p1244. 1040nr ez 2013 pdf. 1040nr ez 2013 Publication 1244 includes a 1-year supply of Form 4070A. 1040nr ez 2013 Each day, write in the information asked for on the form. 1040nr ez 2013   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. 1040nr ez 2013 Although you do not report these tips to your employer, you must report them on your tax return. 1040nr ez 2013   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). 1040nr ez 2013 Then, each workday, write the date and the following information. 1040nr ez 2013 Cash tips you get directly from customers or from other employees. 1040nr ez 2013 Tips from credit and debit card charge customers that your employer pays you. 1040nr ez 2013 The value of any noncash tips you get, such as tickets, passes, or other items of value. 1040nr ez 2013 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. 1040nr ez 2013 Electronic tip record. 1040nr ez 2013   You can use an electronic system provided by your employer to record your daily tips. 1040nr ez 2013 If you do, you must receive and keep a paper copy of this record. 1040nr ez 2013 Service charges. 1040nr ez 2013    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. 1040nr ez 2013 This is part of your wages, not a tip. 1040nr ez 2013 See examples below. 1040nr ez 2013 Example 1. 1040nr ez 2013 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. 1040nr ez 2013 Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. 1040nr ez 2013 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. 1040nr ez 2013 Do not include the 18% charge in your tip diary. 1040nr ez 2013 Service charges that are paid to you are considered wages, not tips. 1040nr ez 2013 Example 2. 1040nr ez 2013 Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. 1040nr ez 2013 David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. 1040nr ez 2013 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. 1040nr ez 2013 Be sure to include this amount in your tip diary. 1040nr ez 2013 Reporting Tips to Your Employer Why report tips to your employer. 1040nr ez 2013   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). 1040nr ez 2013 What tips to report. 1040nr ez 2013   Report to your employer only cash, check, and debit and credit card tips you receive. 1040nr ez 2013   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. 1040nr ez 2013   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. 1040nr ez 2013 Do not report to your employer any portion of the tips you receive that you pass on to other employees. 1040nr ez 2013 However, you must report tips you receive from other employees. 1040nr ez 2013    Do not report the value of any noncash tips, such as tickets or passes, to your employer. 1040nr ez 2013 You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. 1040nr ez 2013 How to report. 1040nr ez 2013    If your employer does not give you any other way to report tips, you can use Form 4070. 1040nr ez 2013 Fill in the information asked for on the form, sign and date the form, and give it to your employer. 1040nr ez 2013 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. 1040nr ez 2013   If you do not use Form 4070, give your employer a statement with the following information. 1040nr ez 2013 Your name, address, and social security number. 1040nr ez 2013 Your employer's name, address, and business name (if it is different from your employer's name). 1040nr ez 2013 The month (or the dates of any shorter period) in which you received tips. 1040nr ez 2013 The total tips required to be reported for that period. 1040nr ez 2013 You must sign and date the statement. 1040nr ez 2013 Be sure to keep a copy with your tax or other personal records. 1040nr ez 2013   Your employer may require you to report your tips more than once a month. 1040nr ez 2013 However, the statement cannot cover a period of more than 1 calendar month. 1040nr ez 2013 Electronic tip statement. 1040nr ez 2013   Your employer can have you furnish your tip statements electronically. 1040nr ez 2013 When to report. 1040nr ez 2013   Give your report for each month to your employer by the 10th of the next month. 1040nr ez 2013 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. 1040nr ez 2013 Example. 1040nr ez 2013 You must report your tips received in September 2014 by October 10, 2014. 1040nr ez 2013 Final report. 1040nr ez 2013   If your employment ends during the month, you can report your tips when your employment ends. 1040nr ez 2013 Penalty for not reporting tips. 1040nr ez 2013   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. 1040nr ez 2013 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. 1040nr ez 2013 ) The penalty amount is in addition to the taxes you owe. 1040nr ez 2013   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. 1040nr ez 2013 To do so, attach a statement to your return explaining why you did not report them. 1040nr ez 2013 Giving your employer money for taxes. 1040nr ez 2013   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. 1040nr ez 2013 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. 1040nr ez 2013   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. 1040nr ez 2013 All taxes on your regular pay. 1040nr ez 2013 Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. 1040nr ez 2013 Federal, state, and local income taxes on your reported tips. 1040nr ez 2013    Any taxes that remain unpaid can be collected by your employer from your next paycheck. 1040nr ez 2013 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. 1040nr ez 2013 See Publication 505, Tax Withholding and Estimated Tax, for more information. 1040nr ez 2013    Uncollected taxes. 1040nr ez 2013 You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. 1040nr ez 2013 These uncollected taxes will be shown on your 2013 Form W-2. 1040nr ez 2013 See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. 1040nr ez 2013 Reporting Tips on Your Tax Return How to report tips. 1040nr ez 2013    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. 1040nr ez 2013 What tips to report. 1040nr ez 2013   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040nr ez 2013 Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. 1040nr ez 2013 Add to the amount in box 1 only the tips you did not report to your employer. 1040nr ez 2013    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. 1040nr ez 2013    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. 1040nr ez 2013   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. 1040nr ez 2013 Cash and charge tips you received that totaled less than $20 for any month. 1040nr ez 2013 The value of noncash tips, such as tickets, passes, or other items of value. 1040nr ez 2013 Example. 1040nr ez 2013 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. 1040nr ez 2013 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. 1040nr ez 2013 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. 1040nr ez 2013 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. 1040nr ez 2013 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. 1040nr ez 2013 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. 1040nr ez 2013    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. 1040nr ez 2013 To report these taxes, you must file a return even if you would not otherwise have to file. 1040nr ez 2013 You must use Form 1040. 1040nr ez 2013 (You cannot file Form 1040EZ or Form 1040A. 1040nr ez 2013 )    Use Form 4137 to figure social security and Medicare taxes. 1040nr ez 2013 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. 1040nr ez 2013 Use Form 8959 to figure Additional Medicare Tax. 1040nr ez 2013    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. 1040nr ez 2013 To get railroad retirement credit, you must report tips to your employer. 1040nr ez 2013 Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. 1040nr ez 2013   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. 1040nr ez 2013 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. 1040nr ez 2013   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). 1040nr ez 2013 You must report these amounts as additional tax on your return. 1040nr ez 2013 Unlike the uncollected portion of the regular (1. 1040nr ez 2013 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. 1040nr ez 2013    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. 1040nr ez 2013 You must report these taxes on Form 1040, line 60. 1040nr ez 2013 See the instructions for Form 1040, line 60. 1040nr ez 2013 (You cannot file Form 1040EZ or Form 1040A. 1040nr ez 2013 ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. 1040nr ez 2013 They are not included in box 1 with your wages and reported tips. 1040nr ez 2013 If box 8 is blank, this discussion does not apply to you. 1040nr ez 2013 What are allocated tips. 1040nr ez 2013   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. 1040nr ez 2013 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. 1040nr ez 2013 No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. 1040nr ez 2013 How were your allocated tips figured. 1040nr ez 2013   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). 1040nr ez 2013 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. 1040nr ez 2013 For information about the exact allocation method used, ask your employer. 1040nr ez 2013 Must you report your allocated tips on your tax return. 1040nr ez 2013   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. 1040nr ez 2013 Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. 1040nr ez 2013 Add to the amount in box 1 only the tips you did not report to your employer. 1040nr ez 2013 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. 1040nr ez 2013   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. 1040nr ez 2013 How to report allocated tips. 1040nr ez 2013   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. 1040nr ez 2013 (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. 1040nr ez 2013 )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. 1040nr ez 2013 Complete Form 4137, and include the allocated tips on line 1 of the form. 1040nr ez 2013 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. 1040nr ez 2013 Prev  Up  Next   Home   More Online Publications