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1040nr Online Tax Calculator

1040nr online tax calculator 3. 1040nr online tax calculator   Claiming the Special Depreciation Allowance Table of Contents Introduction What Is Qualified Property?Qualified Reuse and Recycling Property Qualified Cellulosic Biofuel Plant Property Qualified Disaster Assistance Property Certain Qualified Property Acquired After December 31, 2007 Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance How Much Can You Deduct? How Can You Elect Not To Claim an Allowance? When Must You Recapture an Allowance? Introduction You can take a special depreciation allowance to recover part of the cost of qualified property (defined next), placed in service during the tax year. 1040nr online tax calculator The allowance applies only for the first year you place the property in service. 1040nr online tax calculator For qualified property placed in service in 2013, you can take an additional 50% special allowance. 1040nr online tax calculator The allowance is an additional deduction you can take after any section 179 deduction and before you figure regular depreciation under MACRS for the year you place the property in service. 1040nr online tax calculator This chapter explains what is qualified property. 1040nr online tax calculator It also includes rules regarding how to figure an allowance, how to elect not to claim an allowance, and when you must recapture an allowance. 1040nr online tax calculator Corporations can elect to accelerate certain minimum tax credits in lieu of claiming the special depreciation allowance for eligible qualified property. 1040nr online tax calculator See Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance , later. 1040nr online tax calculator See chapter 6 for information about getting publications and forms. 1040nr online tax calculator What Is Qualified Property? Your property is qualified property if it is one of the following. 1040nr online tax calculator Qualified reuse and recycling property. 1040nr online tax calculator Qualified cellulosic biofuel plant property. 1040nr online tax calculator Qualified disaster assistance property. 1040nr online tax calculator Certain qualified property acquired after December 31, 2007. 1040nr online tax calculator The following discussions provide information about the types of qualified property listed above for which you can take the special depreciation allowance. 1040nr online tax calculator Qualified Reuse and Recycling Property You can take a 50% special depreciation allowance for qualified reuse and recycling property. 1040nr online tax calculator Qualified reuse and recycling property is any machinery or equipment (not including buildings or real estate), along with any appurtenance, that is used exclusively to collect, distribute, or recycle qualified reuse and recyclable materials (as defined in section 168(m)(3)(B) of the Internal Revenue Code). 1040nr online tax calculator Qualified reuse and recycling property also includes software necessary to operate such equipment. 1040nr online tax calculator The property must meet the following requirements. 1040nr online tax calculator The property must be depreciated under MACRS. 1040nr online tax calculator The property must have a useful life of at least 5 years. 1040nr online tax calculator The original use of the property must begin with you after August 31, 2008. 1040nr online tax calculator You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after August 31, 2008, with no binding written contract for the acquisition in effect before September 1, 2008. 1040nr online tax calculator The property must be placed in service for use in your trade or business after August 31, 2008. 1040nr online tax calculator Excepted Property Qualified reuse and recycling property does not include any of the following. 1040nr online tax calculator Any rolling stock or other equipment used to transport reuse or recyclable materials. 1040nr online tax calculator Property required to be depreciated using the Alternative Depreciation System (ADS). 1040nr online tax calculator For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040nr online tax calculator Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. 1040nr online tax calculator Property for which you elected not to claim any special depreciation allowance (discussed later). 1040nr online tax calculator Property placed in service and disposed of in the same tax year. 1040nr online tax calculator Property converted from business use to personal use in the same tax year acquired. 1040nr online tax calculator Property converted from personal use to business use in the same or later tax year may be qualified reuse and recycling property. 1040nr online tax calculator Qualified Cellulosic Biofuel Plant Property You can take a 50% special depreciation allowance for qualified cellulosic biofuel plant property. 1040nr online tax calculator Cellulosic biofuel is any liquid fuel which is produced from any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis. 1040nr online tax calculator Examples include bagasse (from sugar cane), corn stalks, and switchgrass. 1040nr online tax calculator The property must meet the following requirements. 1040nr online tax calculator The property is used in the United States solely to produce cellulosic biofuel. 1040nr online tax calculator The original use of the property must begin with you after December 20, 2006. 1040nr online tax calculator You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) after December 20, 2006, with no binding written contract for acquisition in effect before December 21, 2006. 1040nr online tax calculator The property must be placed in service for use in your trade or business or for the production of income after October 3, 2008, and before January 3, 2013. 1040nr online tax calculator Note. 1040nr online tax calculator For property placed in service after January 2, 2013, and before January 1, 2014, you can take a 50% special depreciation allowance for qualified second generation biofuel plant property that is used solely in the United States to produce second generation biofuel (as defined in section 40(b)(6)(E)). 1040nr online tax calculator The other requirements for qualified second generation biofuel plant property to be eligible for the special depreciation allowance are identical to the requirements discussed for Qualified Cellulosic Biofuel Plant Property above. 1040nr online tax calculator Special Rules Sale-leaseback. 1040nr online tax calculator   If you sold qualified cellulosic biofuel plant property you placed in service after October 3, 2008, and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040nr online tax calculator   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before December 21, 2006. 1040nr online tax calculator Syndicated leasing transactions. 1040nr online tax calculator   If qualified cellulosic biofuel plant property is originally placed in service by a lessor after October 3, 2008, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040nr online tax calculator   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. 1040nr online tax calculator Excepted Property Qualified cellulosic biofuel plant property does not include any of the following. 1040nr online tax calculator Property placed in service and disposed of in the same tax year. 1040nr online tax calculator Property converted from business use to personal use in the same tax year it is acquired. 1040nr online tax calculator Property converted from personal use to business use in the same or later tax year may be qualified cellulosic biomass ethanol plant property. 1040nr online tax calculator Property required to be depreciated using the Alternative Depreciation System (ADS). 1040nr online tax calculator For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040nr online tax calculator Property any portion of which is financed with the proceeds of any obligation the interest on which is exempt from tax under section 103 of the Internal Revenue Code. 1040nr online tax calculator Property for which you elected not to claim any special depreciation allowance (discussed later). 1040nr online tax calculator Property for which a deduction was taken under section 179C for certain qualified refinery property. 1040nr online tax calculator Other bonus depreciation property to which section 168(k) of the Internal Revenue Code applies. 1040nr online tax calculator Qualified Disaster Assistance Property You can take a 50% special depreciation allowance for qualified disaster assistance property placed in service in federally declared disaster areas in which the disaster occurred in 2009. 1040nr online tax calculator A list of the federally declared disaster areas is available at the FEMA website at www. 1040nr online tax calculator fema. 1040nr online tax calculator gov. 1040nr online tax calculator Your property is qualified disaster assistance property if it meets the following requirements. 1040nr online tax calculator The property is nonresidential real property or residential real property placed in service before January 1, 2014, in a federally declared disaster area in which the disaster occurred in 2009. 1040nr online tax calculator You must have acquired the property by purchase (as discussed under Property Acquired by Purchase in chapter 2 ) on or after the applicable disaster date, with no binding written contract for the acquisition in effect before the applicable disaster date. 1040nr online tax calculator The property must rehabilitate property damaged, or replace property destroyed or condemned, as a result of the applicable federally declared disaster. 1040nr online tax calculator The property must be similar in nature to, and located in the same county as, the rehabilitated or replaced property. 1040nr online tax calculator The original use of the property within the applicable disaster area must have begun with you on or after the applicable disaster date. 1040nr online tax calculator The property is placed in service by you on or before the date which is the last day of the fourth calendar year. 1040nr online tax calculator Substantially all (80% or more) of the use of the property must be in the active conduct of your trade or business in a federally declared disaster area, occurring in 2009. 1040nr online tax calculator It is not excepted property (explained later in Excepted Property ). 1040nr online tax calculator Special Rules Sale-leaseback. 1040nr online tax calculator   If you sold qualified disaster assistance property you placed in service after the applicable disaster date and leased it back within 3 months after you originally placed it in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040nr online tax calculator   The property will not qualify for the special allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before the applicable disaster date. 1040nr online tax calculator Syndicated leasing transactions. 1040nr online tax calculator   If qualified disaster assistance property is originally placed in service by a lessor after the applicable disaster date, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040nr online tax calculator   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of sale if the property is sold within 3 months after the final unit is placed in service and the period between the times the first and last units are placed in service does not exceed 12 months. 1040nr online tax calculator Excepted Property Qualified disaster assistance property does not include any of the following. 1040nr online tax calculator Property required to be depreciated using the Alternative Depreciation System (ADS). 1040nr online tax calculator For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040nr online tax calculator Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103 of the Internal Revenue Code. 1040nr online tax calculator Any qualified revitalization building (defined later) placed in service before January 1, 2010, for which you have elected to claim a commercial revitalization deduction for qualified revitalization expenditures. 1040nr online tax calculator Any property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store, the principal business of which is the sale of alcoholic beverages for consumption off premises. 1040nr online tax calculator Any property for which the special allowance under section 168(k) or section 1400N(d) of the Internal Revenue Code applies. 1040nr online tax calculator Property for which you elected not to claim any special depreciation allowance (discussed later). 1040nr online tax calculator Property placed in service and disposed of in the same tax year. 1040nr online tax calculator Property converted from business use to personal use in the same tax year acquired. 1040nr online tax calculator Property converted from personal use to business use in the same or later tax year may be qualified disaster assistance property. 1040nr online tax calculator Any gambling or animal racing property (defined later). 1040nr online tax calculator Qualified revitalization building. 1040nr online tax calculator   This is a commercial building and its structural components that you placed in service in a renewal community before January 1, 2010. 1040nr online tax calculator If the building is new, the original use of the building must begin with you. 1040nr online tax calculator If the building is not new, you must substantially rehabilitate the building and then place it in service. 1040nr online tax calculator For more information, including definitions of substantially rehabilitated building and qualified revitalization expenditure, see section 1400I(b) of the Internal Revenue Code. 1040nr online tax calculator Gambling or animal racing property. 1040nr online tax calculator   Gambling or animal racing property includes the following personal and real property. 1040nr online tax calculator Any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing. 1040nr online tax calculator Any real property determined by square footage (other than any portion that is less than 100 square feet) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing. 1040nr online tax calculator Certain Qualified Property Acquired After December 31, 2007 You can take a 50% special depreciation deduction allowance for certain qualified property acquired after December 31, 2007. 1040nr online tax calculator Your property is qualified property if it meets the following requirements. 1040nr online tax calculator It is one of the following types of property. 1040nr online tax calculator Tangible property depreciated under MACRS with a recovery period of 20 years or less. 1040nr online tax calculator Water utility property. 1040nr online tax calculator Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. 1040nr online tax calculator (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. 1040nr online tax calculator ) Qualified leasehold improvement property (defined under Qualified leasehold improvement property later). 1040nr online tax calculator You must have acquired the property after December 31, 2007, with no binding written contract for the acquisition in effect before January 1, 2008. 1040nr online tax calculator The property must be placed in service for use in your trade or business or for the production of income before January 1, 2014 (before January 1, 2015, for certain property with a long production period and certain aircraft (defined next)). 1040nr online tax calculator The original use of the property must begin with you after December 31, 2007. 1040nr online tax calculator It is not excepted property (explained later in Excepted property). 1040nr online tax calculator Qualified leasehold improvement property. 1040nr online tax calculator    Generally, this is any improvement to an interior part of a building that is nonresidential real property, if all the following requirements are met. 1040nr online tax calculator The improvement is made under or according to a lease by the lessee (or any sublessee) or the lessor of that part of the building. 1040nr online tax calculator That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. 1040nr online tax calculator The improvement is placed in service more than 3 years after the date the building was first placed in service by any person. 1040nr online tax calculator The improvement is section 1250 property. 1040nr online tax calculator See chapter 3 in Publication 544, Sales and Other Dispositions of Assets, for the definition of section 1250 property. 1040nr online tax calculator   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. 1040nr online tax calculator The enlargement of the building. 1040nr online tax calculator Any elevator or escalator. 1040nr online tax calculator Any structural component benefiting a common area. 1040nr online tax calculator The internal structural framework of the building. 1040nr online tax calculator   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. 1040nr online tax calculator However, a lease between related persons is not treated as a lease. 1040nr online tax calculator Related persons. 1040nr online tax calculator   For this purpose, the following are related persons. 1040nr online tax calculator Members of an affiliated group. 1040nr online tax calculator An individual and a member of his or her family, including only a spouse, child, parent, brother, sister, half-brother, half-sister, ancestor, and lineal descendant. 1040nr online tax calculator A corporation and an individual who directly or indirectly owns 80% or more of the value of the outstanding stock of that corporation. 1040nr online tax calculator Two corporations that are members of the same controlled group. 1040nr online tax calculator A trust fiduciary and a corporation if 80% or more of the value of the outstanding stock is directly or indirectly owned by or for the trust or grantor of the trust. 1040nr online tax calculator The grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 1040nr online tax calculator The fiduciaries of two different trusts, and the fiduciaries and beneficiaries of two different trusts, if the same person is the grantor of both trusts. 1040nr online tax calculator A tax-exempt educational or charitable organization and any person (or, if that person is an individual, a member of that person's family) who directly or indirectly controls the organization. 1040nr online tax calculator Two S corporations, and an S corporation and a regular corporation, if the same persons own 80% or more of the value of the outstanding stock of each corporation. 1040nr online tax calculator A corporation and a partnership if the same persons own both of the following. 1040nr online tax calculator 80% or more of the value of the outstanding stock of the corporation. 1040nr online tax calculator 80% or more of the capital or profits interest in the partnership. 1040nr online tax calculator The executor and beneficiary of any estate. 1040nr online tax calculator Long Production Period Property To be qualified property, long production period property must meet the following requirements. 1040nr online tax calculator It must meet the requirements in (2)-(5), above. 1040nr online tax calculator The property has a recovery period of at least 10 years or is transportation property. 1040nr online tax calculator Transportation property is tangible personal property used in the trade or business of transporting persons or property. 1040nr online tax calculator The property is subject to section 263A of the Internal Revenue Code. 1040nr online tax calculator The property has an estimated production period exceeding 1 year and an estimated production cost exceeding $1,000,000. 1040nr online tax calculator Noncommercial Aircraft To be qualified property, noncommercial aircraft must meet the following requirements. 1040nr online tax calculator It must meet the requirements in (2)-(5), above. 1040nr online tax calculator The aircraft must not be tangible personal property used in the trade or business of transporting persons or property (except for agricultural or firefighting purposes). 1040nr online tax calculator The aircraft must be purchased (as discussed under Property Acquired by Purchase in chapter 2 ) by a purchaser who at the time of the contract for purchase, makes a nonrefundable deposit of the lesser of 10% of the cost or $100,000. 1040nr online tax calculator The aircraft must have an estimated production period exceeding four months and a cost exceeding $200,000. 1040nr online tax calculator Special Rules Sale-leaseback. 1040nr online tax calculator   If you sold qualified property you placed in service after December 31, 2007, and leased it back within 3 months after you originally placed in service, the property is treated as originally placed in service no earlier than the date it is used by you under the leaseback. 1040nr online tax calculator   The property will not qualify for the special depreciation allowance if the lessee or a related person to the lessee or lessor had a written binding contract in effect for the acquisition of the property before January 1, 2008. 1040nr online tax calculator Syndicated leasing transactions. 1040nr online tax calculator   If qualified property is originally placed in service by a lessor after December 31, 2007, the property is sold within 3 months of the date it was placed in service, and the user of the property does not change, then the property is treated as originally placed in service by the taxpayer no earlier than the date of the last sale. 1040nr online tax calculator   Multiple units of property subject to the same lease will be treated as originally placed in service no earlier than the date of the last sale if the property is sold within 3 months after the final unit is placed in service and the period between the time the first and last units are placed in service does not exceed 12 months. 1040nr online tax calculator Excepted Property Qualified property does not include any of the following. 1040nr online tax calculator Property placed in service and disposed of in the same tax year. 1040nr online tax calculator Property converted from business use to personal use in the same tax year acquired. 1040nr online tax calculator Property converted from personal use to business use in the same or later tax year may be qualified property. 1040nr online tax calculator Property required to be depreciated under the Alternative Depreciation System (ADS). 1040nr online tax calculator This includes listed property used 50% or less in a qualified business use. 1040nr online tax calculator For other property required to be depreciated using ADS, see Required use of ADS under Which Depreciation System (GDS or ADS) Applies , in chapter 4 . 1040nr online tax calculator Qualified restaurant property (as defined in section 168(e)(7) of the Internal Revenue Code). 1040nr online tax calculator Qualified retail improvement property (as defined in section 168(e)(8) of the Internal Revenue Code). 1040nr online tax calculator Property for which you elected not to claim any special depreciation allowance (discussed later). 1040nr online tax calculator Property for which you elected to accelerate certain credits in lieu of the special depreciation allowance (discussed next). 1040nr online tax calculator Election to Accelerate Certain Credits in Lieu of the Special Depreciation Allowance An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 2 extension property (as defined in section 168(k)(4)(I)(iv)), unless the corporation made an election not to apply the section 168(k)(4) election to round 2 extension property for its first tax year ending after December 31, 2010. 1040nr online tax calculator For 2013, round 2 extension property generally is long production period and noncommercial aircraft if acquired after March 31, 2008, and placed in service after December 31, 2012, but before January 1, 2014. 1040nr online tax calculator An election made by a corporation to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, continues to apply to round 3 extension property (as defined in section 168(k)(4)(J)(iv)), unless the corporation makes an election not to apply the section 168(k)(4) election to round 3 extension property. 1040nr online tax calculator If a corporation did not make a section 168(k)(4) election for either its first tax year ending after March 31, 2008, its first tax year ending after December 31, 2008, or its first tax year ending after December 31, 2010, the corporation may elect for its first tax year ending after December 31, 2012, to claim pre-2006 unused minimum tax credits in lieu of claiming the special depreciation allowance for only round 3 extension property. 1040nr online tax calculator If you make an election to accelerate these credits in lieu of claiming the special depreciation allowance for eligible property, you must not take the 50% special depreciation allowance for the property and must depreciate the basis in the property under MACRS using the straight line method. 1040nr online tax calculator See Which Depreciation Method Applies in chapter 4 . 1040nr online tax calculator Once made, the election cannot be revoked without IRS consent. 1040nr online tax calculator Additional guidance. 1040nr online tax calculator   For additional guidance on the election to accelerate the research or minimum tax credit in lieu of claiming the special depreciation allowance, see Rev. 1040nr online tax calculator Proc. 1040nr online tax calculator 2008-65 on page 1082 of Internal Revenue Bulletin 2008-44, available at www. 1040nr online tax calculator irs. 1040nr online tax calculator gov/pub/irs-irbs/irb08-44. 1040nr online tax calculator pdf, Rev. 1040nr online tax calculator Proc. 1040nr online tax calculator 2009-16 on page 449 of Internal Revenue Bulletin 2009-06, available at www. 1040nr online tax calculator irs. 1040nr online tax calculator gov/pub/irs-irbs/irb09-06. 1040nr online tax calculator pdf, and Rev. 1040nr online tax calculator Proc. 1040nr online tax calculator 2009-33 on page 150 of Internal Revenue Bulletin 2009-29, available at www. 1040nr online tax calculator irs. 1040nr online tax calculator gov/pub/irs-irbs/irb09-29. 1040nr online tax calculator pdf. 1040nr online tax calculator Also, see Form 3800, General Business Credit; Form 8827, Credit for Prior Year Minimum Tax — Corporations; and related instructions. 1040nr online tax calculator   Additional guidance regarding the election to accelerate the minimum tax credit in lieu of claiming the special depreciation allowance for round 2 extension property and round 3 extension property may also be available in later Internal Revenue Bulletins available at www. 1040nr online tax calculator irs. 1040nr online tax calculator gov/irb. 1040nr online tax calculator How Much Can You Deduct? Figure the special depreciation allowance by multiplying the depreciable basis of qualified reuse and recycling property, qualified cellulosic biofuel plant property, qualified disaster assistance property, and certain qualified property acquired after December 31, 2007, by 50%. 1040nr online tax calculator For qualified property other than listed property, enter the special allowance on line 14 in Part II of Form 4562. 1040nr online tax calculator For qualified property that is listed property, enter the special allowance on line 25 in Part V of Form 4562. 1040nr online tax calculator If you place qualified property in service in a short tax year, you can take the full amount of a special depreciation allowance. 1040nr online tax calculator Depreciable basis. 1040nr online tax calculator   This is the property's cost or other basis multiplied by the percentage of business/investment use, reduced by the total amount of any credits and deductions allocable to the property. 1040nr online tax calculator   The following are examples of some credits and deductions that reduce depreciable basis. 1040nr online tax calculator Any section 179 deduction. 1040nr online tax calculator Any deduction for removal of barriers to the disabled and the elderly. 1040nr online tax calculator Any disabled access credit, enhanced oil recovery credit, and credit for employer-provided childcare facilities and services. 1040nr online tax calculator Basis adjustment to investment credit property under section 50(c) of the Internal Revenue Code. 1040nr online tax calculator   For additional credits and deductions that affect basis, see section 1016 of the Internal Revenue Code. 1040nr online tax calculator   For information about how to determine the cost or other basis of property, see What Is the Basis of Your Depreciable Property in chapter 1 . 1040nr online tax calculator For a discussion of business/investment use, see Partial business or investment use under Property Used in Your Business or Income-Producing Activity in chapter 1 . 1040nr online tax calculator Depreciating the remaining cost. 1040nr online tax calculator   After you figure your special depreciation allowance for your qualified property, you can use the remaining cost to figure your regular MACRS depreciation deduction (discussed in chapter 4 . 1040nr online tax calculator Therefore, you must reduce the depreciable basis of the property by the special depreciation allowance before figuring your regular MACRS depreciation deduction. 1040nr online tax calculator Example. 1040nr online tax calculator On November 1, 2013, Tom Brown bought and placed in service in his business qualified property that cost $450,000. 1040nr online tax calculator He did not elect to claim a section 179 deduction. 1040nr online tax calculator He deducts 50% of the cost ($225,000) as a special depreciation allowance for 2013. 1040nr online tax calculator He uses the remaining $225,000 of cost to figure his regular MACRS depreciation deduction for 2013 and later years. 1040nr online tax calculator Like-kind exchanges and involuntary conversions. 1040nr online tax calculator   If you acquire qualified property in a like-kind exchange or involuntary conversion, the carryover basis of the acquired property is eligible for a special depreciation allowance. 1040nr online tax calculator After you figure your special allowance, you can use the remaining carryover basis to figure your regular MACRS depreciation deduction. 1040nr online tax calculator In the year you claim the allowance (the year you place in service the property received in the exchange or dispose of involuntarily converted property), you must reduce the carryover basis of the property by the allowance before figuring your regular MACRS depreciation deduction. 1040nr online tax calculator See Figuring the Deduction for Property Acquired in a Nontaxable Exchange , in chapter 4 under How Is the Depreciation Deduction Figured . 1040nr online tax calculator The excess basis (the part of the acquired property's basis that exceeds its carryover basis) is also eligible for a special depreciation allowance. 1040nr online tax calculator How Can You Elect Not To Claim an Allowance? You can elect, for any class of property, not to deduct any special allowances for all property in such class placed in service during the tax year. 1040nr online tax calculator To make an election, attach a statement to your return indicating what election you are making and the class of property for which you are making the election. 1040nr online tax calculator When to make election. 1040nr online tax calculator   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. 1040nr online tax calculator   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). 1040nr online tax calculator Attach the election statement to the amended return. 1040nr online tax calculator On the amended return, write “Filed pursuant to section 301. 1040nr online tax calculator 9100-2. 1040nr online tax calculator ” Revoking an election. 1040nr online tax calculator   Once you elect not to deduct a special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. 1040nr online tax calculator A request to revoke the election is a request for a letter ruling. 1040nr online tax calculator If you elect not to have any special allowance apply, the property may be subject to an alternative minimum tax adjustment for depreciation. 1040nr online tax calculator When Must You Recapture an Allowance? When you dispose of property for which you claimed a special depreciation allowance, any gain on the disposition is generally recaptured (included in income) as ordinary income up to the amount of the special depreciation allowance previously allowed or allowable. 1040nr online tax calculator See When Do You Recapture MACRS Depreciation in chapter 4 or more information. 1040nr online tax calculator Recapture of allowance deducted for qualified GO Zone property. 1040nr online tax calculator   If, in any year after the year you claim the special depreciation allowance for qualified GO Zone property (including specified GO Zone extension property), the property ceases to be used in the GO Zone, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040nr online tax calculator For additional guidance, see Notice 2008-25 on page 484 of Internal Revenue Bulletin 2008-9. 1040nr online tax calculator Qualified cellulosic biomass ethanol plant property and qualified cellulosic biofuel plant property. 1040nr online tax calculator   If, in any year after the year you claim the special depreciation allowance for any qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, the property ceases to be qualified cellulosic biomass ethanol plant property or qualified biofuel plant property, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040nr online tax calculator Recapture of allowance for qualified Recovery Assistance property. 1040nr online tax calculator   If, in any year after the year you claim the special depreciation allowance for qualified Recovery Assistance property, the property ceases to be used in the Kansas disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040nr online tax calculator For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. 1040nr online tax calculator Recapture of allowance for qualified disaster assistance property. 1040nr online tax calculator   If, in any year after the year you claim the special depreciation allowance for qualified disaster assistance property, the property ceases to be used in the applicable disaster area, you may have to recapture as ordinary income the excess benefit you received from claiming the special depreciation allowance. 1040nr online tax calculator   For additional guidance, see Notice 2008-67 on page 307 of Internal Revenue Bulletin 2008-32. 1040nr online tax calculator Prev  Up  Next   Home   More Online Publications
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CP 297 - Notice of Intent to Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 297 to notify the recipient of our intent to levy and of the their right to a hearing.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our intent to levy and of their right to receive appeals consideration.
Account Balance:   Balance due
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Page Last Reviewed or Updated: 20-May-2013

The 1040nr Online Tax Calculator

1040nr online tax calculator Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. 1040nr online tax calculator Filing options when no return is required. 1040nr online tax calculator What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. 1040nr online tax calculator Claim for refund process. 1040nr online tax calculator How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. 1040nr online tax calculator The worker is your employee if you can control not only what work is done, but how it is done. 1040nr online tax calculator If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. 1040nr online tax calculator It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. 1040nr online tax calculator Example. 1040nr online tax calculator You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. 1040nr online tax calculator Betty follows your specific instructions about household and child care duties. 1040nr online tax calculator You provide the household equipment and supplies that Betty needs to do her work. 1040nr online tax calculator Betty is your household employee. 1040nr online tax calculator Household work. 1040nr online tax calculator   Household work is work done in or around your home. 1040nr online tax calculator Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. 1040nr online tax calculator Workers who are not your employees. 1040nr online tax calculator   If only the worker can control how the work is done, the worker is not your employee but is self-employed. 1040nr online tax calculator A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. 1040nr online tax calculator   A worker who performs child care services for you in his or her home generally is not your employee. 1040nr online tax calculator   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. 1040nr online tax calculator Example. 1040nr online tax calculator You made an agreement with John Peters to care for your lawn. 1040nr online tax calculator John runs a lawn care business and offers his services to the general public. 1040nr online tax calculator He provides his own tools and supplies, and he hires and pays any helpers he needs. 1040nr online tax calculator Neither John nor his helpers are your household employees. 1040nr online tax calculator More information. 1040nr online tax calculator   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. 1040nr online tax calculator Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. 1040nr online tax calculator When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. 1040nr online tax calculator S. 1040nr online tax calculator Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 1040nr online tax calculator No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. 1040nr online tax calculator You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. 1040nr online tax calculator Acceptable documents to establish identity and employment eligibility are listed on Form I-9. 1040nr online tax calculator You should keep the completed Form I-9 in your own records. 1040nr online tax calculator Do not submit it to the IRS, the USCIS, or any other government or other entity. 1040nr online tax calculator The form must be kept available for review upon notice by an authorized U. 1040nr online tax calculator S. 1040nr online tax calculator Government official. 1040nr online tax calculator Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. 1040nr online tax calculator Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. 1040nr online tax calculator uscis. 1040nr online tax calculator gov. 1040nr online tax calculator If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. 1040nr online tax calculator You also can visit the USCIS website at www. 1040nr online tax calculator uscis. 1040nr online tax calculator gov to get Form I-9. 1040nr online tax calculator For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. 1040nr online tax calculator Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. 1040nr online tax calculator To find out, read Table 1. 1040nr online tax calculator You do not need to withhold federal income tax from your household employee's wages. 1040nr online tax calculator But if your employee asks you to withhold it, you can. 1040nr online tax calculator See Do You Need To Withhold Federal Income Tax, later. 1040nr online tax calculator If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. 1040nr online tax calculator If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. 1040nr online tax calculator The rest of this publication does not apply to you. 1040nr online tax calculator State employment taxes. 1040nr online tax calculator   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. 1040nr online tax calculator For a list of state unemployment tax agencies, visit the U. 1040nr online tax calculator S. 1040nr online tax calculator Department of Labor's website at www. 1040nr online tax calculator workforcesecurity. 1040nr online tax calculator doleta. 1040nr online tax calculator gov/unemploy/agencies. 1040nr online tax calculator asp. 1040nr online tax calculator You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040nr online tax calculator    Table 1. 1040nr online tax calculator Do You Need To Pay Employment Taxes? IF you . 1040nr online tax calculator . 1040nr online tax calculator . 1040nr online tax calculator THEN you need to . 1040nr online tax calculator . 1040nr online tax calculator . 1040nr online tax calculator A– Pay cash wages of $1,900 or more in 2014 to any one household employee. 1040nr online tax calculator Withhold and pay social security and Medicare taxes. 1040nr online tax calculator The taxes are 15. 1040nr online tax calculator 3%1 of cash wages. 1040nr online tax calculator Your employee's share is 7. 1040nr online tax calculator 65%1. 1040nr online tax calculator   (You can choose to pay it yourself and not withhold it. 1040nr online tax calculator ) Your share is 7. 1040nr online tax calculator 65%. 1040nr online tax calculator   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). 1040nr online tax calculator B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. 1040nr online tax calculator Pay federal unemployment tax. 1040nr online tax calculator The tax is 6% of cash wages. 1040nr online tax calculator Wages over $7,000 a year per employee are not taxed. 1040nr online tax calculator You also may owe state unemployment tax. 1040nr online tax calculator   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. 1040nr online tax calculator 1In addition to withholding Medicare tax at 1. 1040nr online tax calculator 45%, you must withhold a 0. 1040nr online tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr online tax calculator You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040nr online tax calculator Additional Medicare Tax is only imposed on the employee. 1040nr online tax calculator There is no employer share of Additional Medicare Tax. 1040nr online tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040nr online tax calculator Note. 1040nr online tax calculator If neither A nor B above applies, you do not need to pay any federal employment taxes. 1040nr online tax calculator But you may still need to pay state employment taxes. 1040nr online tax calculator Table 2. 1040nr online tax calculator Household Employer's Checklist You may need to do the following things when you have a household employee. 1040nr online tax calculator   When you hire a household employee: □ Find out if the person can legally work in the United States. 1040nr online tax calculator  □ Find out if you need to pay state taxes. 1040nr online tax calculator When you pay your household employee: □ Withhold social security and Medicare taxes. 1040nr online tax calculator  □ Withhold federal income tax. 1040nr online tax calculator  □ Decide how you will make tax payments. 1040nr online tax calculator  □ Keep records. 1040nr online tax calculator By February 2, 2015: □ Get an employer identification number (EIN). 1040nr online tax calculator  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. 1040nr online tax calculator By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). 1040nr online tax calculator By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). 1040nr online tax calculator  If you do not have to file a return, file Schedule H by itself. 1040nr online tax calculator Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. 1040nr online tax calculator The Medicare tax pays for hospital insurance. 1040nr online tax calculator Both you and your household employee may owe social security and Medicare taxes. 1040nr online tax calculator Your share is 7. 1040nr online tax calculator 65% (6. 1040nr online tax calculator 2% for social security tax and 1. 1040nr online tax calculator 45% for Medicare tax) of the employee's social security and Medicare wages. 1040nr online tax calculator Your employee's share is also 7. 1040nr online tax calculator 65% (6. 1040nr online tax calculator 2% for social security tax and 1. 1040nr online tax calculator 45% for Medicare tax). 1040nr online tax calculator In addition to withholding Medicare tax at 1. 1040nr online tax calculator 45%, you must withhold a 0. 1040nr online tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr online tax calculator You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040nr online tax calculator Additional Medicare Tax is only imposed on the employee. 1040nr online tax calculator There is no employer share of Additional Medicare Tax. 1040nr online tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040nr online tax calculator For more information on Additional Medicare Tax, visit IRS. 1040nr online tax calculator gov and enter “Additional Medicare Tax” in the search box. 1040nr online tax calculator Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040nr online tax calculator You are responsible for payment of your employee's share of the taxes as well as your own. 1040nr online tax calculator You can either withhold your employee's share from the employee's wages or pay it from your own funds. 1040nr online tax calculator If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. 1040nr online tax calculator Pay the taxes as discussed under How Do You Make Tax Payments, later. 1040nr online tax calculator Also, see What Forms Must You File, later. 1040nr online tax calculator Social security and Medicare wages. 1040nr online tax calculator   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. 1040nr online tax calculator   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. 1040nr online tax calculator However, any noncash wages you pay do not count as social security and Medicare wages. 1040nr online tax calculator   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. 1040nr online tax calculator Cash wages. 1040nr online tax calculator   Cash wages include wages you pay by check, money order, etc. 1040nr online tax calculator Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. 1040nr online tax calculator However, cash you give your employee in place of these items is included in cash wages. 1040nr online tax calculator State disability payments treated as wages. 1040nr online tax calculator   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. 1040nr online tax calculator For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. 1040nr online tax calculator Wages not counted. 1040nr online tax calculator   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. 1040nr online tax calculator Your spouse. 1040nr online tax calculator Your child who is under the age of 21. 1040nr online tax calculator Your parent. 1040nr online tax calculator Exception: Count these wages if both the following conditions apply. 1040nr online tax calculator Your parent cares for your child who is either of the following. 1040nr online tax calculator Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. 1040nr online tax calculator Your marital status is one of the following. 1040nr online tax calculator You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. 1040nr online tax calculator An employee who is under the age of 18 at any time during the year. 1040nr online tax calculator Exception: Count these wages if providing household services is the employee's principal occupation. 1040nr online tax calculator If the employee is a student, providing household services is not considered to be his or her principal occupation. 1040nr online tax calculator Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. 1040nr online tax calculator Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. 1040nr online tax calculator If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. 1040nr online tax calculator A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040nr online tax calculator If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. 1040nr online tax calculator If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. 1040nr online tax calculator See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. 1040nr online tax calculator Withholding the employee's share. 1040nr online tax calculator   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. 1040nr online tax calculator However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. 1040nr online tax calculator   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. 1040nr online tax calculator If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. 1040nr online tax calculator   Withhold 7. 1040nr online tax calculator 65% (6. 1040nr online tax calculator 2% for social security tax and 1. 1040nr online tax calculator 45% for Medicare tax) from each payment of social security and Medicare wages. 1040nr online tax calculator Generally, you can use Table 3 to figure the proper amount to withhold. 1040nr online tax calculator You will pay the amount withheld to the IRS with your share of the taxes. 1040nr online tax calculator Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. 1040nr online tax calculator Table 3. 1040nr online tax calculator Employee Social Security (6. 1040nr online tax calculator 2%) and Medicare (1. 1040nr online tax calculator 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. 1040nr online tax calculator ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. 1040nr online tax calculator For example, on a wage payment of $180, the employee social security tax is $11. 1040nr online tax calculator 16 ($6. 1040nr online tax calculator 20 tax on $100 plus $4. 1040nr online tax calculator 96 on $80 wages). 1040nr online tax calculator The employee Medicare tax is $2. 1040nr online tax calculator 61 ($1. 1040nr online tax calculator 45 tax on $100 plus $1. 1040nr online tax calculator 16 on $80 wages). 1040nr online tax calculator If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. 1040nr online tax calculator 00 . 1040nr online tax calculator $ . 1040nr online tax calculator 06 $ . 1040nr online tax calculator 01 $ 51. 1040nr online tax calculator 00 . 1040nr online tax calculator $ 3. 1040nr online tax calculator 16 $ . 1040nr online tax calculator 74 2. 1040nr online tax calculator 00 . 1040nr online tax calculator . 1040nr online tax calculator 12 . 1040nr online tax calculator 03 52. 1040nr online tax calculator 00 . 1040nr online tax calculator 3. 1040nr online tax calculator 22 . 1040nr online tax calculator 75 3. 1040nr online tax calculator 00 . 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20 1. 1040nr online tax calculator 45 1In addition to withholding Medicare tax at 1. 1040nr online tax calculator 45%, you must withhold a 0. 1040nr online tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr online tax calculator You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040nr online tax calculator Additional Medicare Tax is only imposed on the employee. 1040nr online tax calculator There is no employer share of Additional Medicare Tax. 1040nr online tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040nr online tax calculator   If you make an error by withholding too little, you should withhold additional taxes from a later payment. 1040nr online tax calculator If you withhold too much, you should repay the employee. 1040nr online tax calculator    In addition to withholding Medicare tax at 1. 1040nr online tax calculator 45%, you must withhold a 0. 1040nr online tax calculator 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040nr online tax calculator You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040nr online tax calculator Additional Medicare Tax is only imposed on the employee. 1040nr online tax calculator There is no employer share of Additional Medicare Tax. 1040nr online tax calculator All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040nr online tax calculator For more information on Additional Medicare Tax, visit IRS. 1040nr online tax calculator gov and enter “Additional Medicare Tax” in the search box. 1040nr online tax calculator Example. 1040nr online tax calculator On February 13, 2014, Mary Brown hired Jane R. 1040nr online tax calculator Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. 1040nr online tax calculator Jane worked for the remainder of the year (a total of 46 weeks). 1040nr online tax calculator Mary did not give Jane a Form W-4 to request federal or state tax withholding. 1040nr online tax calculator The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. 1040nr online tax calculator See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. 1040nr online tax calculator Total cash wages paid to Jane $2,300. 1040nr online tax calculator 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. 1040nr online tax calculator 60 ($2,300 x 6. 1040nr online tax calculator 2% (. 1040nr online tax calculator 062))         Medicare tax $33. 1040nr online tax calculator 35       ($2,300 x 1. 1040nr online tax calculator 45% (. 1040nr online tax calculator 0145)) Mary's share of:     Social security tax $142. 1040nr online tax calculator 60  ($2,300 x 6. 1040nr online tax calculator 2% (. 1040nr online tax calculator 062))           Medicare tax $33. 1040nr online tax calculator 35  ($2,300 x 1. 1040nr online tax calculator 45% (. 1040nr online tax calculator 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. 1040nr online tax calculator 00   Box 4: Social security tax withheld 142. 1040nr online tax calculator 60   Box 6: Medicare tax withheld 33. 1040nr online tax calculator 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). 1040nr online tax calculator Not withholding the employee's share. 1040nr online tax calculator   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. 1040nr online tax calculator The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. 1040nr online tax calculator However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. 1040nr online tax calculator Example. 1040nr online tax calculator In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. 1040nr online tax calculator You expect to pay your employee $1,900 or more for the year. 1040nr online tax calculator You decide to pay your employee's share of social security and Medicare taxes from your own funds. 1040nr online tax calculator You pay your employee $100 every Friday without withholding any social security or Medicare taxes. 1040nr online tax calculator For social security and Medicare tax purposes, your employee's wages each payday are $100. 1040nr online tax calculator For each wage payment, you will pay $15. 1040nr online tax calculator 30 when you pay the taxes. 1040nr online tax calculator This is $7. 1040nr online tax calculator 65 ($6. 1040nr online tax calculator 20 for social security tax + $1. 1040nr online tax calculator 45 for Medicare tax) to cover your employee's share plus $7. 1040nr online tax calculator 65 ($6. 1040nr online tax calculator 20 for social security tax + $1. 1040nr online tax calculator 45 for Medicare tax) for your share. 1040nr online tax calculator For income tax purposes, your employee's wages each payday are $107. 1040nr online tax calculator 65 ($100 + the $7. 1040nr online tax calculator 65 you will pay to cover your employee's share of social security and Medicare taxes). 1040nr online tax calculator Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. 1040nr online tax calculator Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. 1040nr online tax calculator Or, you may owe only the FUTA tax or only the state unemployment tax. 1040nr online tax calculator To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. 1040nr online tax calculator For a list of state unemployment tax agencies, visit the U. 1040nr online tax calculator S. 1040nr online tax calculator Department of Labor's website at www. 1040nr online tax calculator workforcesecurity. 1040nr online tax calculator doleta. 1040nr online tax calculator gov/unemploy/agencies. 1040nr online tax calculator asp. 1040nr online tax calculator You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. 1040nr online tax calculator The FUTA tax is 6. 1040nr online tax calculator 0% of your employee's FUTA wages. 1040nr online tax calculator However, you may be able to take a credit of up to 5. 1040nr online tax calculator 4% against the FUTA tax, resulting in a net tax rate of 0. 1040nr online tax calculator 6%. 1040nr online tax calculator Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. 1040nr online tax calculator The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. 1040nr online tax calculator (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. 1040nr online tax calculator ) Note. 1040nr online tax calculator   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. 1040nr online tax calculator The term “legal holiday” means any legal holiday in the District of Columbia. 1040nr online tax calculator Pay the tax as discussed under How Do You Make Tax Payments, later. 1040nr online tax calculator Also, see What Forms Must You File, later. 1040nr online tax calculator Note. 1040nr online tax calculator   The 5. 1040nr online tax calculator 4% credit is reduced for wages paid in a credit reduction state. 1040nr online tax calculator See the Instructions for Schedule H (Form 1040). 1040nr online tax calculator Do not withhold the FUTA tax from your employee's wages. 1040nr online tax calculator You must pay it from your own funds. 1040nr online tax calculator FUTA wages. 1040nr online tax calculator   Figure the FUTA tax on the FUTA wages you pay. 1040nr online tax calculator If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. 1040nr online tax calculator (A calendar quarter is January through March, April through June, July through September, or October through December. 1040nr online tax calculator ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. 1040nr online tax calculator For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. 1040nr online tax calculator Wages not counted. 1040nr online tax calculator   Do not count wages you pay to any of the following individuals as FUTA wages. 1040nr online tax calculator Your spouse. 1040nr online tax calculator Your child who is under the age of 21. 1040nr online tax calculator Your parent. 1040nr online tax calculator Credit for 2013. 1040nr online tax calculator   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. 1040nr online tax calculator Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. 1040nr online tax calculator Worksheet A. 1040nr online tax calculator Worksheet for Credit for Late Contributions 1. 1040nr online tax calculator Enter the amount from Schedule H, line 22   2. 1040nr online tax calculator Enter the amount from Schedule H, line 19   3. 1040nr online tax calculator Subtract line 2 from line 1. 1040nr online tax calculator If zero or less, enter -0-   4. 1040nr online tax calculator Enter total contributions paid to the state(s) after the Form 1040 due date   5. 1040nr online tax calculator Enter the smaller of line 3 or line 4   6. 1040nr online tax calculator Multiply line 5 by . 1040nr online tax calculator 90 (90%)   7. 1040nr online tax calculator Add lines 2 and 6   8. 1040nr online tax calculator Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. 1040nr online tax calculator You should withhold federal income tax only if your household employee asks you to withhold it and you agree. 1040nr online tax calculator The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. 1040nr online tax calculator If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. 1040nr online tax calculator If you agree to withhold federal income tax, you are responsible for paying it to the IRS. 1040nr online tax calculator Pay the tax as discussed under How Do You Make Tax Payments, later. 1040nr online tax calculator Also, see What Forms Must You File, later. 1040nr online tax calculator Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. 1040nr online tax calculator Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. 1040nr online tax calculator Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. 1040nr online tax calculator Publication 15 (Circular E) contains detailed instructions. 1040nr online tax calculator Wages. 1040nr online tax calculator   Figure federal income tax withholding on both cash and noncash wages you pay. 1040nr online tax calculator Measure wages you pay in any form other than cash by the fair market value of the noncash item. 1040nr online tax calculator   Do not count as wages any of the following items. 1040nr online tax calculator Meals provided to your employee at your home for your convenience. 1040nr online tax calculator Lodging provided to your employee at your home for your convenience and as a condition of employment. 1040nr online tax calculator Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). 1040nr online tax calculator A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. 1040nr online tax calculator See Publication 15-B for special requirements for this exclusion. 1040nr online tax calculator Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. 1040nr online tax calculator   See Publication 15 (Circular E) for more information on cash and noncash wages. 1040nr online tax calculator Paying tax without withholding. 1040nr online tax calculator   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. 1040nr online tax calculator It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. 1040nr online tax calculator What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. 1040nr online tax calculator This credit reduces their tax or allows them to receive a payment from the IRS. 1040nr online tax calculator You also may have to give your employee a notice about the EIC. 1040nr online tax calculator Notice about the EIC. 1040nr online tax calculator   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. 1040nr online tax calculator If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. 1040nr online tax calculator   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. 1040nr online tax calculator A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. 1040nr online tax calculator Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). 1040nr online tax calculator Your own written statement with the same wording as in Notice 797. 1040nr online tax calculator If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. 1040nr online tax calculator If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. 1040nr online tax calculator If Form W-2 is not required, you must notify the employee by February 7, 2015. 1040nr online tax calculator   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. 1040nr online tax calculator Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). 1040nr online tax calculator How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. 1040nr online tax calculator Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). 1040nr online tax calculator Add these household employment taxes to your income tax. 1040nr online tax calculator Pay the amount due by April 15, 2015. 1040nr online tax calculator For more information about using Schedule H, see Schedule H under What Forms Must You File, later. 1040nr online tax calculator You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. 1040nr online tax calculator You can pay the additional tax in any of the following ways. 1040nr online tax calculator Ask your employer to withhold more federal income tax from your wages in 2014. 1040nr online tax calculator Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. 1040nr online tax calculator Make estimated tax payments for 2014 to the IRS. 1040nr online tax calculator Increase your payments if you already make estimated tax payments. 1040nr online tax calculator You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. 1040nr online tax calculator (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. 1040nr online tax calculator ) However, you will not be subject to the penalty if both of the following situations apply to you. 1040nr online tax calculator You will not have federal income tax withheld from wages, pensions, or any other payments you receive. 1040nr online tax calculator Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. 1040nr online tax calculator Asking for more federal income tax withholding. 1040nr online tax calculator   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. 1040nr online tax calculator Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. 1040nr online tax calculator   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). 1040nr online tax calculator Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. 1040nr online tax calculator   See Publication 505 to make sure you will have the right amount withheld. 1040nr online tax calculator It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. 1040nr online tax calculator Paying estimated tax. 1040nr online tax calculator   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. 1040nr online tax calculator You can use its payment vouchers to make your payments by check or money order. 1040nr online tax calculator You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. 1040nr online tax calculator For details, see the form instructions and visit IRS. 1040nr online tax calculator gov. 1040nr online tax calculator    You can pay all the employment taxes at once or you can pay them in installments. 1040nr online tax calculator If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. 1040nr online tax calculator Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. 1040nr online tax calculator Payment option for business employers. 1040nr online tax calculator   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. 1040nr online tax calculator You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. 1040nr online tax calculator For information on depositing employment taxes, see Publication 15 (Circular E). 1040nr online tax calculator   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 1040nr online tax calculator See Business employment tax returns, later. 1040nr online tax calculator    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. 1040nr online tax calculator You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. 1040nr online tax calculator More information. 1040nr online tax calculator   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. 1040nr online tax calculator What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. 1040nr online tax calculator Social security and Medicare wages. 1040nr online tax calculator FUTA wages. 1040nr online tax calculator Wages from which you withhold federal income tax. 1040nr online tax calculator For information on ordering employment tax forms, see How To Get Tax Help, later. 1040nr online tax calculator Employer identification number (EIN). 1040nr online tax calculator   You must include your employer identification number (EIN) on the forms you file for your household employee. 1040nr online tax calculator An EIN is a nine-digit number issued by the IRS. 1040nr online tax calculator It is not the same as a social security number. 1040nr online tax calculator    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. 1040nr online tax calculator If you already have an EIN, use that number. 1040nr online tax calculator   If you do not have an EIN, you may apply for one online. 1040nr online tax calculator Go to IRS. 1040nr online tax calculator gov and click on the Apply for an EIN Online link under Tools. 1040nr online tax calculator You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 1040nr online tax calculator Form W-2. 1040nr online tax calculator   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. 1040nr online tax calculator Social security and Medicare wages of $1,900 or more. 1040nr online tax calculator Wages from which you withhold federal income tax. 1040nr online tax calculator You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. 1040nr online tax calculator You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). 1040nr online tax calculator Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. 1040nr online tax calculator Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 1040nr online tax calculator socialsecurity. 1040nr online tax calculator gov/employer for guidelines on filing electronically. 1040nr online tax calculator Employee who leaves during the year. 1040nr online tax calculator   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. 1040nr online tax calculator You do not need to wait until 2015. 1040nr online tax calculator If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. 1040nr online tax calculator Schedule H. 1040nr online tax calculator   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. 1040nr online tax calculator Social security and Medicare wages of $1,900 or more. 1040nr online tax calculator FUTA wages. 1040nr online tax calculator Wages from which you withhold federal income tax. 1040nr online tax calculator File Schedule H with your 2014 federal income tax return by April 15, 2015. 1040nr online tax calculator If you get an extension to file your return, the extension also will apply to your Schedule H. 1040nr online tax calculator Filing options when no return is required. 1040nr online tax calculator   If you are not required to file a 2014 tax return, you have the following two options. 1040nr online tax calculator You can file Schedule H by itself. 1040nr online tax calculator See the Schedule H instructions for details. 1040nr online tax calculator If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. 1040nr online tax calculator See Business employment tax returns, next. 1040nr online tax calculator   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. 1040nr online tax calculator Business employment tax returns. 1040nr online tax calculator   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. 1040nr online tax calculator (See Payment option for business employers, earlier. 1040nr online tax calculator ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. 1040nr online tax calculator Include the FUTA tax for the employee on your Form 940. 1040nr online tax calculator   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. 1040nr online tax calculator   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). 1040nr online tax calculator For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. 1040nr online tax calculator Both of these publications also provide information about filing Form 940. 1040nr online tax calculator What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. 1040nr online tax calculator You must also keep records to support the information you enter on the forms you file. 1040nr online tax calculator If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. 1040nr online tax calculator Wage and tax records. 1040nr online tax calculator   On each payday, you should record the date and amounts of all the following items. 1040nr online tax calculator Your employee's cash and noncash wages. 1040nr online tax calculator Any employee social security tax you withhold or agree to pay for your employee. 1040nr online tax calculator Any employee Medicare tax you withhold or agree to pay for your employee. 1040nr online tax calculator Any federal income tax you withhold. 1040nr online tax calculator Any state employment taxes you withhold. 1040nr online tax calculator Employee's social security number. 1040nr online tax calculator   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. 1040nr online tax calculator Social security and Medicare wages of $1,900 or more. 1040nr online tax calculator Wages from which you withhold federal income tax. 1040nr online tax calculator You must ask for your employee's social security number no later than the first day on which you pay the wages. 1040nr online tax calculator You may wish to ask for it when you hire your employee. 1040nr online tax calculator You should ask your employee to show you his or her social security card. 1040nr online tax calculator The employee may show the card if it is available. 1040nr online tax calculator You may, but are not required to, photocopy the card if the employee provides it. 1040nr online tax calculator   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. 1040nr online tax calculator An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. 1040nr online tax calculator    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. 1040nr online tax calculator    You also can download Form SS-5 from the Social Security Administration website at  www. 1040nr online tax calculator socialsecurity. 1040nr online tax calculator gov/online/ss-5. 1040nr online tax calculator pdf. 1040nr online tax calculator How long to keep records. 1040nr online tax calculator   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. 1040nr online tax calculator Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. 1040nr online tax calculator To qualify, you must pay these expenses so you can work or look for work. 1040nr online tax calculator If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. 1040nr online tax calculator For information about the credit, see Publication 503, Child and Dependent Care Expenses. 1040nr online tax calculator How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. 1040nr online tax calculator Schedule H attached to another form. 1040nr online tax calculator    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. 1040nr online tax calculator S. 1040nr online tax calculator Individual Income Tax Return, and attach a corrected Schedule H. 1040nr online tax calculator If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. 1040nr online tax calculator If you discover an error on a Schedule H that you previously filed with Form 1041, U. 1040nr online tax calculator S. 1040nr online tax calculator Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. 1040nr online tax calculator You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040nr online tax calculator Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040nr online tax calculator In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. 1040nr online tax calculator Schedule H filed by itself. 1040nr online tax calculator   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. 1040nr online tax calculator You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. 1040nr online tax calculator Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. 1040nr online tax calculator In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. 1040nr online tax calculator If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. 1040nr online tax calculator (See Overpayment of tax, later. 1040nr online tax calculator ) When to file. 1040nr online tax calculator   File a corrected Schedule H when you discover an error on a previously filed Schedule H. 1040nr online tax calculator If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. 1040nr online tax calculator If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). 1040nr online tax calculator Underpayment of tax. 1040nr online tax calculator   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. 1040nr online tax calculator Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. 1040nr online tax calculator However, underreported FUTA taxes will be subject to interest. 1040nr online tax calculator Overpayment of tax. 1040nr online tax calculator    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. 1040nr online tax calculator However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. 1040nr online tax calculator Adjust the overpayment. 1040nr online tax calculator   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. 1040nr online tax calculator If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). 1040nr online tax calculator If you adjust your return, you will not receive interest on your overpayment. 1040nr online tax calculator If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. 1040nr online tax calculator You may not adjust your return to correct overpayments of FUTA tax. 1040nr online tax calculator Claim for refund process. 1040nr online tax calculator   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. 1040nr online tax calculator If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). 1040nr online tax calculator You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. 1040nr online tax calculator Required repayment or consent. 1040nr online tax calculator   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. 1040nr online tax calculator You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. 1040nr online tax calculator You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. 1040nr online tax calculator Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. 1040nr online tax calculator Filing required Forms W-2 or Forms W-2c. 1040nr online tax calculator   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. 1040nr online tax calculator Additional Medicare Tax. 1040nr online tax calculator   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. 1040nr online tax calculator An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. 1040nr online tax calculator For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. 1040nr online tax calculator   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. 1040nr online tax calculator Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. 1040nr online tax calculator Additional information. 1040nr online tax calculator   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). 1040nr online tax calculator Also, visit IRS. 1040nr online tax calculator gov. 1040nr online tax calculator How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040nr online tax calculator Free help with your tax return. 1040nr online tax calculator   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040nr online tax calculator The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040nr online tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr online tax calculator Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 1040nr online tax calculator In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040nr online tax calculator To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040nr online tax calculator gov, download the IRS2Go app, or call 1-800-906-9887. 1040nr online tax calculator   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040nr online tax calculator To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040nr online tax calculator aarp. 1040nr online tax calculator org/money/taxaide or call 1-888-227-7669. 1040nr online tax calculator For more information on these programs, go to IRS. 1040nr online tax calculator gov and enter “VITA” in the search box. 1040nr online tax calculator Internet. 1040nr online tax calculator    IRS. 1040nr online tax calculator gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040nr online tax calculator Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr online tax calculator Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 1040nr online tax calculator Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040nr online tax calculator gov or download the IRS2Go app and select the Refund Status option. 1040nr online tax calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr online tax calculator Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040nr online tax calculator You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr online tax calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr online tax calculator Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040nr online tax calculator No need to wait on the phone or stand in line. 1040nr online tax calculator The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040nr online tax calculator When you reach the response screen, you can print the entire interview and the final response for your records. 1040nr online tax calculator New subject areas are added on a regular basis. 1040nr online tax calculator  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040nr online tax calculator gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040nr online tax calculator You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040nr online tax calculator The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040nr online tax calculator When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040nr online tax calculator Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040nr online tax calculator You can also ask the IRS to mail a return or an account transcript to you. 1040nr online tax calculator Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040nr online tax calculator gov or by calling 1-800-908-9946. 1040nr online tax calculator Tax return and tax account transcripts are generally available for the current year and the past three years. 1040nr online tax calculator Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040nr online tax calculator Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040nr online tax calculator If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040nr online tax calculator Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040nr online tax calculator gov and enter Where's My Amended Return? in the search box. 1040nr online tax calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr online tax calculator It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr online tax calculator Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040nr online tax calculator gov. 1040nr online tax calculator Select the Payment tab on the front page of IRS. 1040nr online tax calculator gov for more information. 1040nr online tax calculator Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040nr online tax calculator Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040nr online tax calculator gov. 1040nr online tax calculator Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 1040nr online tax calculator Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040nr online tax calculator gov. 1040nr online tax calculator Request an Electronic Filing PIN by going to IRS. 1040nr online tax calculator gov and entering Electronic Filing PIN in the search box. 1040nr online tax calculator Download forms, instructions and publications, including accessible versions for people with disabilities. 1040nr online tax calculator Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040nr online tax calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040nr online tax calculator An employee can answer questions about your tax account or help you set up a payment plan. 1040nr online tax calculator Before you visit, check the Office Locator on IRS. 1040nr online tax calculator gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040nr online tax calculator If you have a special need, such as a disability, you can request an appointment. 1040nr online tax calculator Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040nr online tax calculator Apply for an Employer Identification Number (EIN). 1040nr online tax calculator Go to IRS. 1040nr online tax calculator gov and enter Apply for an EIN in the search box. 1040nr online tax calculator Read the Internal Revenue Code, regulations, or other official guidance. 1040nr online tax calculator Read Internal Revenue Bulletins. 1040nr online tax calculator Sign up to receive local and national tax news and more by email. 1040nr online tax calculator Just click on “subscriptions” above the search box on IRS. 1040nr online tax calculator gov and choose from a variety of options. 1040nr online tax calculator Phone. 1040nr online tax calculator    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040nr online tax calculator Download the free IRS2Go app from the iTunes app store or from Google Play. 1040nr online tax calculator Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040nr online tax calculator gov, or download the IRS2Go app. 1040nr online tax calculator Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 1040nr online tax calculator The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040nr online tax calculator Most VITA and TCE sites offer free electronic filing. 1040nr online tax calculator Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040nr online tax calculator Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040nr online tax calculator Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040nr online tax calculator If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040nr online tax calculator The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040nr online tax calculator Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040nr online tax calculator Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040nr online tax calculator The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040nr online tax calculator Note, the above information is for our automated hotline. 1040nr online tax calculator Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040nr online tax calculator Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040nr online tax calculator You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040nr online tax calculator It can take up to 3 weeks from the date you mailed it to show up in our system. 1040nr online tax calculator Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040nr online tax calculator You should receive your order within 10 business days. 1040nr online tax calculator Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040nr online tax calculator If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040nr online tax calculator Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040nr online tax calculator The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040nr online tax calculator These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040nr online tax calculator Walk-in. 1040nr online tax calculator   You can find a selection of forms, publications and services — in-person. 1040nr online tax calculator Products. 1040nr online tax calculator You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040nr online tax calculator Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040nr online tax calculator Services. 1040nr online tax calculator You can walk in to your local TAC for face-to-face tax help. 1040nr online tax calculator An employee can answer questions about your tax account or help you set up a payment plan. 1040nr online tax calculator Before visiting, use the Office Locator tool on IRS. 1040nr online tax calculator gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040nr online tax calculator Mail. 1040nr online tax calculator   You can send your order for forms, instructions, and publications to the address below. 1040nr online tax calculator You should receive a response within 10 business days after your request is received. 1040nr online tax calculator Internal Revenue Service 1201 N. 1040nr online tax calculator Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040nr online tax calculator The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040nr online tax calculator Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040nr online tax calculator   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040nr online tax calculator We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 1040nr online tax calculator You face (or your business is facing) an immediate threat of adverse action. 1040nr online tax calculator You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040nr online tax calculator   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 1040nr online tax calculator Here's why we can help: TAS is an independent organization within the IRS. 1040nr online tax calculator Our advocates know how to work with the IRS. 1040nr online tax calculator Our services are free and tailored to meet your needs. 1040nr online tax calculator We have offices in every state, the District of Columbia, and Puerto Rico. 1040nr online tax calculator   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040nr online tax calculator   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040nr online tax calculator If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040nr online tax calculator Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 1040nr online tax calculator Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040nr online tax calculator Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040nr online tax calculator Sample W-2 Form This image is too large to be displayed in the current screen. 1040nr online tax calculator Please click the link to view the image. 1040nr online tax calculator Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications