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2006 Federal Tax Forms

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2006 Federal Tax Forms

2006 federal tax forms 1. 2006 federal tax forms   Tax Withholding for 2014 Table of Contents Introduction Useful Items - You may want to see: Salaries and WagesDetermining Amount of Tax Withheld Using Form W-4 Completing Form W-4 and Worksheets Getting the Right Amount of Tax Withheld Rules Your Employer Must Follow Exemption From Withholding Supplemental Wages Penalties Tips Taxable Fringe BenefitsSpecial rule. 2006 federal tax forms Exceptions. 2006 federal tax forms Sick Pay Pensions and AnnuitiesPeriodic Payments Nonperiodic Payments Eligible Rollover Distributions Choosing Not To Have Income Tax Withheld Gambling WinningsException. 2006 federal tax forms Identical wagers. 2006 federal tax forms Unemployment Compensation Federal Payments Backup WithholdingTaxpayer identification number. 2006 federal tax forms Underreported interest or dividends. 2006 federal tax forms Introduction This chapter discusses income tax withholding on: Salaries and wages, Tips, Taxable fringe benefits, Sick pay, Pensions and annuities, Gambling winnings, Unemployment compensation, and Certain federal payments. 2006 federal tax forms This chapter explains in detail the rules for withholding tax from each of these types of income. 2006 federal tax forms The discussion of salaries and wages includes an explanation of how to complete Form W-4. 2006 federal tax forms This chapter also covers backup withholding on interest, dividends, and other payments. 2006 federal tax forms Useful Items - You may want to see: Form (and Instructions) W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-4S Request for Federal Income Tax Withholding From Sick Pay W-4V Voluntary Withholding Request See chapter 5 of this publication for information about getting these publications and forms. 2006 federal tax forms Salaries and Wages Income tax is withheld from the pay of most employees. 2006 federal tax forms Your pay includes your regular pay, bonuses, commissions, and vacation allowances. 2006 federal tax forms It also includes reimbursements and other expense allowances paid under a nonaccountable plan. 2006 federal tax forms See Supplemental Wages , later, for definitions of accountable and nonaccountable plans. 2006 federal tax forms If your income is low enough that you will not have to pay income tax for the year, you may be exempt from withholding. 2006 federal tax forms This is explained under Exemption From Withholding , later. 2006 federal tax forms You can ask your employer to withhold income tax from noncash wages and other wages not subject to withholding. 2006 federal tax forms If your employer does not agree to withhold tax, or if not enough is withheld, you may have to pay estimated tax, as discussed in chapter 2. 2006 federal tax forms Military retirees. 2006 federal tax forms   Military retirement pay is treated in the same manner as regular pay for income tax withholding purposes, even though it is treated as a pension or annuity for other tax purposes. 2006 federal tax forms Household workers. 2006 federal tax forms   If you are a household worker, you can ask your employer to withhold income tax from your pay. 2006 federal tax forms A household worker is an employee who performs household work in a private home, local college club, or local fraternity or sorority chapter. 2006 federal tax forms   Tax is withheld only if you want it withheld and your employer agrees to withhold it. 2006 federal tax forms If you do not have enough income tax withheld, you may have to pay estimated tax, as discussed in chapter 2. 2006 federal tax forms Farmworkers. 2006 federal tax forms   Generally, income tax is withheld from your cash wages for work on a farm unless your employer both: Pays you cash wages of less than $150 during the year, and Has expenditures for agricultural labor totaling less than $2,500 during the year. 2006 federal tax forms Differential wage payments. 2006 federal tax forms   When employees are on leave from employment for military duty, some employers make up the difference between the military pay and civilian pay. 2006 federal tax forms Payments to an employee who is on active duty for a period of more than 30 days will be subject to income tax withholding, but not subject to social security or Medicare taxes. 2006 federal tax forms The wages and withholding will be reported on Form W-2, Wage and Tax Statement. 2006 federal tax forms Determining Amount of Tax Withheld Using Form W-4 The amount of income tax your employer withholds from your regular pay depends on two things. 2006 federal tax forms The amount you earn in each payroll period. 2006 federal tax forms The information you give your employer on Form W-4. 2006 federal tax forms Form W-4 includes four types of information that your employer will use to figure your withholding. 2006 federal tax forms Whether to withhold at the single rate or at the lower married rate. 2006 federal tax forms How many withholding allowances you claim (each allowance reduces the amount withheld). 2006 federal tax forms Whether you want an additional amount withheld. 2006 federal tax forms Whether you are claiming an exemption from withholding in 2014. 2006 federal tax forms See Exemption From Withholding , later. 2006 federal tax forms Note. 2006 federal tax forms You must specify a filing status and a number of withholding allowances on Form W-4. 2006 federal tax forms You cannot specify only a dollar amount of withholding. 2006 federal tax forms New Job When you start a new job, you must fill out a Form W-4 and give it to your employer. 2006 federal tax forms Your employer should have copies of the form. 2006 federal tax forms If you need to change the information later, you must fill out a new form. 2006 federal tax forms If you work only part of the year (for example, you start working after the beginning of the year), too much tax may be withheld. 2006 federal tax forms You may be able to avoid overwithholding if your employer agrees to use the part-year method. 2006 federal tax forms See Part-Year Method , later, for more information. 2006 federal tax forms Employee also receiving pension income. 2006 federal tax forms   If you receive pension or annuity income and begin a new job, you will need to file Form W-4 with your new employer. 2006 federal tax forms However, you can choose to split your withholding allowances between your pension and job in any manner. 2006 federal tax forms Changing Your Withholding During the year changes may occur to your marital status, exemptions, adjustments, deductions, or credits you expect to claim on your tax return. 2006 federal tax forms When this happens, you may need to give your employer a new Form W-4 to change your withholding status or number of allowances. 2006 federal tax forms If the changes reduce the number of allowances you are allowed to claim or changes your marital status from married to single, you must give your employer a new Form W-4 within 10 days. 2006 federal tax forms See Marital Status (Line 3 of Form W-4) and Withholding Allowances (Line 5 of Form W-4) , later. 2006 federal tax forms Generally, you can submit a new Form W-4 whenever you wish to change your withholding allowances for any other reason. 2006 federal tax forms See Table 1-1 for examples of personal and financial changes you should consider. 2006 federal tax forms Table 1-1. 2006 federal tax forms Personal and Financial Changes Factor Examples Lifestyle change Marriage Divorce Birth or adoption of child Loss of an exemption Purchase of a new home Retirement Filing chapter 11 bankruptcy Wage income You or your spouse start or stop working, or start or stop a second job Change in the amount of taxable income not subject to withholding Interest income Dividends Capital gains Self-employment income IRA (including certain Roth  IRA) distributions Change in the amount of adjustments to income IRA deduction Student loan interest deduction Alimony expense Change in the amount of itemized deductions or tax credits Medical expenses Taxes Interest expense Gifts to charity Job expenses Dependent care expenses Education credit Child tax credit Earned income credit If you change the number of your withholding allowances, you can request that your employer withhold using the Cumulative Wage Method , explained later. 2006 federal tax forms Checking Your Withholding After you have given your employer a Form W-4, you can check to see whether the amount of tax withheld from your pay is too much or too little. 2006 federal tax forms If too much or too little tax is being withheld, you should give your employer a new Form W-4 to change your withholding. 2006 federal tax forms You can get a blank Form W-4 from your employer or print the form from IRS. 2006 federal tax forms gov. 2006 federal tax forms You should try to have your withholding match your actual tax liability. 2006 federal tax forms If not enough tax is withheld, you will owe tax at the end of the year and may have to pay interest and a penalty. 2006 federal tax forms If too much tax is withheld, you will lose the use of that money until you get your refund. 2006 federal tax forms Always check your withholding if there are personal or financial changes in your life or changes in the law that might change your tax liability. 2006 federal tax forms See Table 1-1 for examples. 2006 federal tax forms Note. 2006 federal tax forms You cannot give your employer a payment to cover federal income tax withholding on salaries and wages for past pay periods or a payment for estimated tax. 2006 federal tax forms When Should You Check Your Withholding? The earlier in the year you check your withholding, the easier it is to get the right amount of tax withheld. 2006 federal tax forms You should check your withholding when any of the following situations occur. 2006 federal tax forms You receive a paycheck stub (statement) covering a full pay period in 2014, showing tax withheld based on 2014 tax rates. 2006 federal tax forms You prepare your 2013 tax return and get a: Big refund, or Balance due that is: More than you can comfortably pay, or Subject to a penalty. 2006 federal tax forms There are changes in your life or financial situation that affect your tax liability. 2006 federal tax forms See Table 1-1. 2006 federal tax forms There are changes in the tax law that affect your tax liability. 2006 federal tax forms How Do You Check Your Withholding? You can use the worksheets and tables in this publication to see if you are having the right amount of tax withheld. 2006 federal tax forms You can also use the IRS Withholding calculator at www. 2006 federal tax forms irs. 2006 federal tax forms gov/individuals. 2006 federal tax forms If you use the worksheets and tables in this publication, follow these steps. 2006 federal tax forms Fill out Worksheet 1-5 to project your total federal income tax liability for 2014. 2006 federal tax forms Fill out Worksheet 1-7 to project your total federal withholding for 2014 and compare that with your projected tax liability from Worksheet 1-5. 2006 federal tax forms If you are not having enough tax withheld, line 6 of Worksheet 1-7 will show you how much more to have withheld each payday. 2006 federal tax forms For ways to increase the amount of tax withheld, see How Do You Increase Your Withholding? If line 5 of Worksheet 1-7 shows that you are having more tax withheld than necessary, see How Do You Decrease Your Withholding, for ways to decrease the amount of tax you have withheld each payday. 2006 federal tax forms How Do You Increase Your Withholding? There are two ways to increase your withholding. 2006 federal tax forms You can: Decrease the number of allowances you claim on Form W-4, or Enter an additional amount that you want withheld from each paycheck on Form W-4. 2006 federal tax forms Requesting an additional amount withheld. 2006 federal tax forms   You can request that an additional amount be withheld from each paycheck by following these steps. 2006 federal tax forms Complete Worksheets 1-5 and 1-7. 2006 federal tax forms Complete a new Form W-4 if the amount on Worksheet 1-7, line 5: Is more than you want to pay with your tax return or in estimated tax payments throughout the year, or Would cause you to pay a penalty when you file your tax return for 2014. 2006 federal tax forms Enter on your new Form W-4, the same number of withholding allowances your employer now uses for your withholding. 2006 federal tax forms This is the number of allowances you entered on the last Form W-4 you gave your employer. 2006 federal tax forms Enter on your new Form W-4, the amount from Worksheet 1-7, line 6. 2006 federal tax forms Give your newly completed Form W-4 to your employer. 2006 federal tax forms   If you have this additional amount withheld from your pay each payday, you should avoid owing a large amount at the end of the year. 2006 federal tax forms Example. 2006 federal tax forms Early in 2014, Steve Miller used Worksheets 1-5, 1-6, and 1-7 to project his 2014 tax liability ($4,316) and his withholding for the year ($3,516). 2006 federal tax forms Steve's tax will be underwithheld by $800 ($4,316 − $3,516). 2006 federal tax forms His choices are to pay this amount when he files his 2014 tax return, make estimated tax payments, or increase his withholding now. 2006 federal tax forms Steve gets a new Form W-4 from his employer, who tells him that there are 50 paydays remaining in 2014. 2006 federal tax forms Steve completes the new Form W-4 as before, entering the same number of withholding allowances as before, but, in addition, entering $16 ($800 ÷ 50) on the form as the additional amount to be withheld from his pay each payday. 2006 federal tax forms He gives the completed form to his employer. 2006 federal tax forms What if I have more than one job or my spouse also has a job?   You are more likely to need to increase your withholding if you have more than one job or if you are married filing jointly and your spouse also works. 2006 federal tax forms If this is the case, you can increase your withholding for one or more of the jobs. 2006 federal tax forms   You can apply the amount on Worksheet 1-7, line 5, to only one job or divide it between the jobs any way you wish. 2006 federal tax forms For each job, determine the extra amount that you want to apply to that job and divide that amount by the number of paydays remaining in 2014 for that job. 2006 federal tax forms This will give you the additional amount to enter on the Form W-4 you will file for that job. 2006 federal tax forms You need to give your employer a new Form W-4 for each job for which you are changing your withholding. 2006 federal tax forms Example. 2006 federal tax forms Meg Green works in a store and earns $46,000 a year. 2006 federal tax forms Her husband, John, works full-time in manufacturing and earns $68,000 a year. 2006 federal tax forms In 2014, they will also have $184 in taxable interest and $1,000 of other taxable income. 2006 federal tax forms They expect to file a joint income tax return. 2006 federal tax forms Meg and John complete Worksheets 1-5, 1-6, and 1-7. 2006 federal tax forms Line 5 of Worksheet 1-7 shows that they will owe an additional $4,459 after subtracting their withholding for the year. 2006 federal tax forms They can divide the $4,459 any way they want. 2006 federal tax forms They can enter an additional amount on either of their Forms W-4, or divide it between them. 2006 federal tax forms They decide to have the additional amount withheld from John's wages, so they enter $91 ($4,459 ÷ 49 remaining paydays) on his Form W-4. 2006 federal tax forms Both claim the same number of allowances as before. 2006 federal tax forms How Do You Decrease Your Withholding? If your completed Worksheets 1-5 and 1-7 show that you may have more tax withheld than your projected tax liability for 2014, you may be able to decrease your withholding. 2006 federal tax forms There are two ways to do this. 2006 federal tax forms You can: Decrease any additional amount you are having withheld, or Increase the number of allowances you claim on Form W-4. 2006 federal tax forms You can claim only the number of allowances to which you are entitled. 2006 federal tax forms To see if you can decrease your withholding by increasing your allowances, see the Form W-4 instructions and the rest of this publication. 2006 federal tax forms Increasing the number of allowances. 2006 federal tax forms   Figure and increase the number of withholding allowances you can claim as follows. 2006 federal tax forms On a new Form W-4, complete the Personal Allowances Worksheet. 2006 federal tax forms If you plan to itemize deductions, claim adjustments to income, or claim tax credits, complete a new Deductions and Adjustments Worksheet. 2006 federal tax forms If you plan to claim tax credits, see Converting Credits to Withholding Allowances, later. 2006 federal tax forms If you meet the criteria on line H of the Form W-4 Personal Allowances Worksheet, complete a new Two-Earners/Multiple Jobs Worksheet. 2006 federal tax forms If the number of allowances you can claim on Form W-4, is different from the number you already are claiming, give the newly completed Form W-4 to your employer. 2006 federal tax forms Converting Credits to Withholding Allowances Table 1-2 , later, shows many of the tax credits you may be able to use to decrease your withholding. 2006 federal tax forms The Form W-4 Personal Allowances Worksheet provides only rough adjustments for the child and dependent care credit and the child tax credit. 2006 federal tax forms Complete Worksheet 1-8 to figure these credits more accurately and also take other credits into account. 2006 federal tax forms Include the amount from line 12 of Worksheet 1-8 in the total on line 5 of the Deductions and Adjustments Worksheet. 2006 federal tax forms Then complete the Deductions and Adjustments Worksheet and the rest of Form W-4. 2006 federal tax forms If you take the child and dependent care credit into account on Worksheet 1-8, enter -0- on line F of the Personal Allowances Worksheet. 2006 federal tax forms If you take the child tax credit into account on Worksheet 1-8, enter -0- on line G of the Personal Allowances Worksheet. 2006 federal tax forms Example. 2006 federal tax forms Brett and Alyssa Davis are married and expect to file a joint return for 2014. 2006 federal tax forms Their expected taxable income from all sources is $68,000. 2006 federal tax forms They expect to have $15,900 of itemized deductions. 2006 federal tax forms Their projected tax credits include a child and dependent care credit of $960 and an adoption credit of $1,500. 2006 federal tax forms The Davis' complete Worksheet 1-8, as follows, to see whether they can convert their tax credits into additional withholding allowances. 2006 federal tax forms Line 1, expected child and dependent care credit—$960. 2006 federal tax forms Line 9, expected adoption credit—$1,500. 2006 federal tax forms Line 10, total estimated tax credits—$2,460. 2006 federal tax forms Line 11. 2006 federal tax forms Their combined total income from all sources, $68,000, falls between $42,001 and $98,000 on the table for married filing jointly or qualifying widow(er). 2006 federal tax forms The number to the right of this range is 6. 2006 federal tax forms 7. 2006 federal tax forms Line 12, multiply line 10 by line 11—$16,482. 2006 federal tax forms Then the Davis' complete the Form W-4 worksheets. 2006 federal tax forms Because they choose to account for their child and dependent care credit on the Deductions and Adjustments Worksheet, they enter -0- on line F of the Personal Allowances Worksheet and figure a new total for line H. 2006 federal tax forms They take the result on line 12 of Worksheet 1-8, add it to their other adjustments on line 5 of the Form W-4 Deductions and Adjustments Worksheet, and complete the Form W-4 worksheets. 2006 federal tax forms When Will Your New Form W-4 Go Into Effect? If the change is for the current year, your employer must put your new Form W-4 into effect no later than the start of the first payroll period ending on or after the 30th day after the day on which you give your employer your revised Form W-4. 2006 federal tax forms If the change is for next year, your new Form W-4 will not take effect until next year. 2006 federal tax forms Retirees Returning to the Workforce When you first began receiving your pension, you told the payer how much tax to withhold, if any, by completing Form W-4P, Withholding Certificate for Pension or Annuity Payments (or similar form). 2006 federal tax forms However, if your retirement pay is from the military or certain deferred compensation plans, you completed Form W-4 instead of Form W-4P. 2006 federal tax forms You completed either form based on your projected income at that time. 2006 federal tax forms Now that you are returning to the workforce, your new Form W-4 (given to your employer) and your Form W-4 or W-4P (on file with your pension plan) must work together to determine the correct amount of withholding for your new amount of income. 2006 federal tax forms The worksheets that come with Forms W-4 and W-4P are basically the same, so you can use either set of worksheets to figure out how many withholding allowances you are entitled to claim. 2006 federal tax forms Start off with the Personal Allowances Worksheet. 2006 federal tax forms Then, if you will be itemizing your deductions, claiming adjustments to income, or claiming tax credits when you file your tax return, complete the Deductions and Adjustments Worksheet. 2006 federal tax forms The third worksheet is the most important for this situation. 2006 federal tax forms Form W-4 calls it the Two-Earners/Multiple Jobs Worksheet, Form W-4P calls it the Multiple Pensions/More-Than-One-Income Worksheet—both are the same. 2006 federal tax forms If you have more than one source of income, in order to have enough withholding to cover the tax on your higher income, you may need to claim fewer withholding allowances or request your employer to withhold an additional amount from each paycheck. 2006 federal tax forms Once you have figured out how many allowances you are entitled to claim, look at the income from both your pension and your new job, and how often you receive payments. 2006 federal tax forms It is your decision how to divide up your withholding allowances between these sources of income. 2006 federal tax forms For example, you may want to “take home” most of your weekly paycheck to use as spending money and use your monthly pension to “pay the bills. 2006 federal tax forms ” In that case, change your Form W-4P to zero allowances and claim all that you are entitled to on your Form W-4. 2006 federal tax forms There are a couple of ways you can get a better idea of how much tax will be withheld when claiming a certain number of allowances. 2006 federal tax forms Use the withholding tables in Publication 15 (Circular E), Employer's Tax Guide. 2006 federal tax forms Contact your pension provider and your employer's payroll department. 2006 federal tax forms And remember, this is not a final decision. 2006 federal tax forms If you do not get the correct amount of withholding with the first Forms W-4 and W-4P you submit, you should refigure your allowances (or divide them differently) using the information and worksheets in this publication, or the resources mentioned above. 2006 federal tax forms You should go through this same process each time your life situation changes, whether it be for personal or financial reasons. 2006 federal tax forms You may need more tax withheld, or you may need less. 2006 federal tax forms Table 1-2. 2006 federal tax forms Tax Credits for 2014 For more information about the . 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms See . 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms Adoption credit Form 8839 instructions Child and dependent care expenses, credit for Publication 503, Child and Dependent Care Expenses Child tax credit (including the additional child tax credit) Instructions for Form 1040 or Form 1040A Earned income credit Publication 596, Earned Income Credit Education credits Publication 970, Tax Benefits for Education Elderly or the disabled, credit for the Publication 524, Credit for the Elderly or the Disabled Foreign tax credit (except any credit that applies to wages not subject to U. 2006 federal tax forms S. 2006 federal tax forms income tax withholding because they are subject to income tax withholding by a foreign country) Publication 514, Foreign Tax Credit for Individuals General business credit Form 3800, General Business Credit Mortgage interest credit Publication 530, Tax Information for First-Time Homeowners Qualified electric vehicle passive activity credit Form 8834 Prior year minimum tax, credit for (if you paid alternative minimum tax in an earlier year) Form 8801 instructions Retirement savings contributions credit (saver's credit) Publication 590, Individual Retirement Arrangements (IRAs) Tax credit bonds, credit to holders of Form 8912 instructions Completing Form W-4 and Worksheets When reading the following discussion, you may find it helpful to refer to Form W-4. 2006 federal tax forms Marital Status There is a lower withholding rate for people who qualify to check the “Married” box on line 3 of Form W-4. 2006 federal tax forms Everyone else must have tax withheld at the higher single rate. 2006 federal tax forms Single. 2006 federal tax forms   You must check the “Single” box if any of the following applies. 2006 federal tax forms You are single. 2006 federal tax forms If you are divorced, or separated from your spouse under a court decree of separate maintenance, you are considered single. 2006 federal tax forms You are married, but neither you nor your spouse is a citizen or resident of the United States. 2006 federal tax forms You are married, either you or your spouse is a nonresident alien, and you have not chosen to have that person treated as a resident alien for tax purposes. 2006 federal tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 2006 federal tax forms Married. 2006 federal tax forms   You qualify to check the “Married” box if any of the following applies. 2006 federal tax forms You are married and neither you nor your spouse is a nonresident alien. 2006 federal tax forms You are considered married for the whole year even if your spouse died during the year. 2006 federal tax forms You are married and either you or your spouse is a nonresident alien who has chosen to be treated as a resident alien for tax purposes. 2006 federal tax forms For more information, see Nonresident Spouse Treated as a Resident in chapter 1 of Publication 519. 2006 federal tax forms You expect to be able to file your return as a qualifying widow or widower. 2006 federal tax forms You usually can use this filing status if your spouse died within the previous 2 years and you provide more than half the cost of keeping up a home for the entire year that was the main home for you and your child whom you can claim as a dependent. 2006 federal tax forms However, you must file a new Form W-4 showing your filing status as single by December 1 of the last year you are eligible to file as a qualifying widow or widower. 2006 federal tax forms For more information on this filing status, see Qualifying Widow(er) With Dependent Child under Filing Status in Publication 501, Exemptions, Standard Deduction, and Filing Information. 2006 federal tax forms Married, but withhold at higher single rate. 2006 federal tax forms   Some married people find that they do not have enough tax withheld at the married rate. 2006 federal tax forms This can happen, for example, when both spouses work. 2006 federal tax forms To avoid this, you can check the “Married, but withhold at higher Single rate” box (even if you qualify for the married rate). 2006 federal tax forms Also, you may find that more tax is withheld if you fill out the Two-Earners/Multiple Jobs Worksheet, explained later. 2006 federal tax forms Withholding Allowances The more allowances you claim on Form W-4, the less income tax your employer will withhold. 2006 federal tax forms You will have the most tax withheld if you claim “0” allowances. 2006 federal tax forms The number of allowances you can claim depends on the following factors. 2006 federal tax forms How many exemptions you can take on your tax return. 2006 federal tax forms Whether you have income from more than one job. 2006 federal tax forms What deductions, adjustments to income, and credits you expect to have for the year. 2006 federal tax forms Whether you will file as head of household. 2006 federal tax forms If you are married (filing jointly), it also depends on whether your spouse also works and claims any allowances on his or her own Form W-4. 2006 federal tax forms Or, if married filing separately, whether or not your spouse also works. 2006 federal tax forms Form W-4 worksheets. 2006 federal tax forms    Form W-4 has worksheets to help you figure how many withholding allowances you can claim. 2006 federal tax forms The worksheets are for your own records. 2006 federal tax forms Do not give them to your employer. 2006 federal tax forms   Complete only one set of Form W-4 worksheets, no matter how many jobs you have. 2006 federal tax forms If you are married and will file a joint return, complete only one set of worksheets for you and your spouse, even if you both earn wages and each must give Form W-4 to your employers. 2006 federal tax forms Complete separate sets of worksheets only if you and your spouse will file separate returns. 2006 federal tax forms   If you are not exempt from withholding (see Exemption From Withholding , later), complete the Personal Allowances Worksheet on page 1 of the form. 2006 federal tax forms Also, use the worksheets on page 2 of the form to adjust the number of your withholding allowances for itemized deductions and adjustments to income, and for two-earner or multiple-job situations. 2006 federal tax forms If you want to adjust the number of your withholding allowances for certain tax credits, use the Deductions and Adjustments Worksheet on page 2 of Form W-4, even if you do not have any deductions or adjustments. 2006 federal tax forms   Complete all worksheets that apply to your situation. 2006 federal tax forms The worksheets will help you figure the maximum number of withholding allowances you are entitled to claim so that the amount of income tax withheld from your wages will match, as closely as possible, the amount of income tax you will owe at the end of the year. 2006 federal tax forms Multiple jobs. 2006 federal tax forms   If you have income from more than one job at the same time, complete only one set of Form W-4 worksheets. 2006 federal tax forms Then split your allowances between the Forms W-4 for each job. 2006 federal tax forms You cannot claim the same allowances with more than one employer at the same time. 2006 federal tax forms You can claim all your allowances with one employer and none with the other(s), or divide them any other way. 2006 federal tax forms Married individuals. 2006 federal tax forms   If both you and your spouse are employed and expect to file a joint return, figure your withholding allowances using your combined income, adjustments, deductions, exemptions, and credits. 2006 federal tax forms Use only one set of worksheets. 2006 federal tax forms You can divide your total allowances any way, but you cannot claim an allowance that your spouse also claims. 2006 federal tax forms   If you and your spouse expect to file separate returns, figure your allowances using separate worksheets based on your own individual income, adjustments, deductions, exemptions, and credits. 2006 federal tax forms Alternative method of figuring withholding allowances. 2006 federal tax forms   You do not have to use the Form W-4 worksheets if you use a more accurate method of figuring the number of withholding allowances. 2006 federal tax forms   The method you use must be based on withholding schedules, the tax rate schedules, and the 2014 Estimated Tax Worksheet in chapter 2. 2006 federal tax forms It must take into account only the items of income, adjustments to income, deductions, and tax credits that are taken into account on Form W-4. 2006 federal tax forms   You can use the number of withholding allowances determined under an alternative method rather than the number determined using the Form W-4 worksheets. 2006 federal tax forms You still must give your employer a Form W-4 claiming your withholding allowances. 2006 federal tax forms Employees who are not citizens or residents. 2006 federal tax forms   If you are neither a citizen nor a resident of the United States, you usually can claim only one withholding allowance. 2006 federal tax forms However, this rule does not apply if you are a resident of Canada or Mexico, or if you are a U. 2006 federal tax forms S. 2006 federal tax forms national. 2006 federal tax forms It also does not apply if your spouse is a U. 2006 federal tax forms S. 2006 federal tax forms citizen or resident and you have chosen to be treated as a resident of the United States for tax purposes. 2006 federal tax forms Special rules apply to residents of South Korea and India. 2006 federal tax forms For more information, see Withholding From Compensation in chapter 8 of Publication 519. 2006 federal tax forms Personal Allowances Worksheet Use the Personal Allowances Worksheet on page 1 of Form W-4 to figure your withholding allowances based on all of the following that apply. 2006 federal tax forms Exemptions. 2006 federal tax forms Only one job. 2006 federal tax forms Head of household filing status. 2006 federal tax forms Child and dependent care credit. 2006 federal tax forms Child tax credit. 2006 federal tax forms Exemptions (worksheet lines A, C, and D). 2006 federal tax forms   You can claim one withholding allowance for each exemption you expect to claim on your tax return. 2006 federal tax forms Self. 2006 federal tax forms   You can claim an allowance for your exemption on line A unless another person can claim an exemption for you on his or her tax return. 2006 federal tax forms If another person is entitled to claim an exemption for you, you cannot claim an allowance for your exemption even if the other person will not claim your exemption. 2006 federal tax forms Spouse. 2006 federal tax forms   You can claim an allowance for your spouse's exemption on line C unless your spouse is claiming his or her own exemption or another person can claim an exemption for your spouse. 2006 federal tax forms Do not claim this allowance if you and your spouse expect to file separate returns. 2006 federal tax forms Dependents. 2006 federal tax forms   You can claim one allowance on line D for each exemption you will claim for a dependent on your tax return. 2006 federal tax forms Only one job (worksheet line B). 2006 federal tax forms    You can claim an additional withholding allowance if any of the following apply for 2014. 2006 federal tax forms You are single and you have only one job at a time. 2006 federal tax forms You are married, you have only one job at a time, and your spouse does not work. 2006 federal tax forms Your wages from a second job or your spouse's wages (or the total of both) are $1,500 or less. 2006 federal tax forms If you qualify for this allowance, enter “1” on line B of the worksheet. 2006 federal tax forms Head of household filing status (worksheet line E). 2006 federal tax forms   Generally, you can file as head of household if you are unmarried and pay more than half the cost of keeping up a home that: Was the main home for all of 2014 of your parent whom you can claim as a dependent, or You lived in for more than half the year with your qualifying child or any other person you can claim as a dependent. 2006 federal tax forms For more information, see Publication 501. 2006 federal tax forms   If you expect to file as head of household on your 2014 tax return, enter “1” on line E of the worksheet. 2006 federal tax forms Reduction of personal allowances. 2006 federal tax forms   For 2014, your deduction for personal exemptions on your tax return is reduced if your adjusted gross income (AGI) is more than the AGI shown next for your filing status. 2006 federal tax forms Personal Allowance Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1-1 to figure your reduced number of personal allowances on lines A, C, and D of the Personal Allowances Worksheet. 2006 federal tax forms Worksheet 1-1. 2006 federal tax forms Personal Allowances Worksheet (Form W-4) Reduction of Personal Allowances if AGI Above Phaseout Threshold 1. 2006 federal tax forms Enter the total amount of allowances on lines A, C, and D of the Personal Allowance Worksheet without regard to the phaseout rule 1. 2006 federal tax forms   2. 2006 federal tax forms Enter your expected AGI 2. 2006 federal tax forms       3. 2006 federal tax forms Enter $254,200 if single $305,050 if married filing jointly or qualifying widow(er) $152,525 if married filing separately $279,650 if head of household 3. 2006 federal tax forms       4. 2006 federal tax forms Subtract line 3 from line 2 4. 2006 federal tax forms       5. 2006 federal tax forms Divide line 4 by $125,000 ($62,500 if married filing separately). 2006 federal tax forms Enter the result as a decimal 5. 2006 federal tax forms   6. 2006 federal tax forms Multiply line 1 by line 5. 2006 federal tax forms If the result is not a whole number, increase it to the next higher whole number 6. 2006 federal tax forms   7. 2006 federal tax forms Subtract line 6 from line 1. 2006 federal tax forms The total of the numbers you enter on A, C, and D of the Personal Allowances Worksheet can not be more than this amount 7. 2006 federal tax forms     Child and dependent care credit (worksheet line F). 2006 federal tax forms   Enter “1” on line F if you expect to claim a credit for at least $2,000 of qualifying child or dependent care expenses on your 2014 return. 2006 federal tax forms Generally, qualifying expenses are those you pay for the care of your dependent who is your qualifying child under age 13 or for your spouse or dependent who is not able to care for himself or herself so that you can work or look for work. 2006 federal tax forms For more information, see Publication 503, Child and Dependent Care Expenses. 2006 federal tax forms   Instead of using line F, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 2006 federal tax forms Child tax credit (worksheet line G). 2006 federal tax forms   If your total income will be less than $65,000 ($95,000 if married), enter “2” on line G for each eligible child. 2006 federal tax forms Subtract “1” from that amount if you have three to six eligible children. 2006 federal tax forms Subtract “2” from that amount if you have seven or more eligible children. 2006 federal tax forms   If your total income will be between $65,000 and $84,000 ($95,000 and $119,000 if married), enter “1” on line G for each eligible child. 2006 federal tax forms   An eligible child is any child: Who is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Who will be under age 17 at the end of 2014, Who is younger than you (or your spouse if filing jointly) or permanently and totally disabled, Who will not provide over half of his or her own support for 2014, Who will not file a joint return, unless the return is filed only as a claim for refund, Who will live with you for more than half of 2014, Who is a U. 2006 federal tax forms S. 2006 federal tax forms citizen, U. 2006 federal tax forms S. 2006 federal tax forms national, or U. 2006 federal tax forms S. 2006 federal tax forms resident alien, and Who will be claimed as a dependent on your return. 2006 federal tax forms If you are a U. 2006 federal tax forms S. 2006 federal tax forms citizen or U. 2006 federal tax forms S. 2006 federal tax forms national and your adopted child lived with you all year as a member of your household, that child meets the citizenship test. 2006 federal tax forms   Also, if any other person can claim the child as an eligible child, see Qualifying child of more than one person in the 2013 instructions for Form 1040 or 1040A, line 6c. 2006 federal tax forms   For more information about the child tax credit, see the instructions for Form 1040 or Form 1040A. 2006 federal tax forms   Instead of using line G, you can choose to take the credit into account on line 5 of the Deductions and Adjustments Worksheet, as explained under Tax credits , later. 2006 federal tax forms Total personal allowances (worksheet line H). 2006 federal tax forms    Add lines A through G and enter the total on line H. 2006 federal tax forms If you do not use either of the worksheets on the back of Form W-4, enter the number from line H on line 5 of Form W-4. 2006 federal tax forms Deductions and Adjustments Worksheet Use the Deductions and Adjustments Worksheet on page 2 of Form W-4 if you plan to itemize your deductions, claim certain credits, or claim adjustments to the income on your 2014 tax return and you want to reduce your withholding. 2006 federal tax forms Also, complete this worksheet when you have changes to those items to see if you need to change your withholding. 2006 federal tax forms Use the amount of each item you reasonably can expect to show on your return. 2006 federal tax forms However, do not use more than: The amount shown for that item on your 2013 return (or your 2012 return if you have not yet filed your 2013 return), plus Any additional amount related to a transaction or occurrence (such as payments already made, the signing of an agreement, or the sale of property) that you can prove has happened or will happen during 2013 or 2014. 2006 federal tax forms Do not include any amount shown on your last tax return that has been disallowed by the IRS. 2006 federal tax forms Example. 2006 federal tax forms On June 30, 2013, you bought your first home. 2006 federal tax forms On your 2013 tax return, you claimed itemized deductions of $6,600, the total mortgage interest and real estate tax you paid during the 6 months you owned your home. 2006 federal tax forms Based on your mortgage payment schedule and your real estate tax assessment, you reasonably can expect to claim deductions of $13,200 for those items on your 2014 return. 2006 federal tax forms You can use $13,200 to figure the number of your withholding allowances for itemized deductions. 2006 federal tax forms Not itemizing deductions. 2006 federal tax forms   If you expect to claim the standard deduction on your tax return, skip lines 1 and 2, and enter “0” on line 3 of the worksheet. 2006 federal tax forms Itemized deductions (worksheet line 1). 2006 federal tax forms   Enter your estimated total itemized deductions on line 1 of the worksheet. 2006 federal tax forms   Listed below are some of the deductions you can take into account when figuring additional withholding allowances for 2014. 2006 federal tax forms You normally claim these deductions on Schedule A of Form 1040. 2006 federal tax forms Medical and dental expenses that are more than 10% (7. 2006 federal tax forms 5% if either you or your spouse was born before January 2, 1950) of your 2014 AGI (defined under AGI , later). 2006 federal tax forms State and local income or property taxes. 2006 federal tax forms Deductible home mortgage interest. 2006 federal tax forms Investment interest up to net investment income. 2006 federal tax forms Charitable contributions. 2006 federal tax forms Casualty and theft losses that are more than $100 and 10% of your AGI. 2006 federal tax forms Fully deductible miscellaneous itemized deductions, including: Impairment-related work expenses of persons with disabilities, Federal estate tax on income in respect of a decedent, Repayment of more than $3,000 of income held under a claim of right that you included in income in an earlier year because at the time you thought you had an unrestricted right to it, Unrecovered investments in an annuity contract under which payments have ceased because of the annuitant's death, Gambling losses up to the amount of gambling winnings reported on your return, and Casualty and theft losses from  income-producing property. 2006 federal tax forms Other miscellaneous itemized deductions that are more than 2% of your AGI, including: Unreimbursed employee business expenses, such as education expenses, work clothes and uniforms, union dues and fees, and the cost of work-related small tools and supplies, Safe deposit box rental, Tax counsel and assistance, and Certain fees paid to an IRA trustee or custodian. 2006 federal tax forms AGI. 2006 federal tax forms   For the purpose of estimating your itemized deductions, your AGI is your estimated total income for 2014 minus any estimated adjustments to income (discussed later) that you include on line 4 of the Deductions and Adjustments Worksheet. 2006 federal tax forms Phaseout of itemized deductions. 2006 federal tax forms   For 2014, your total itemized deductions may be phased out (reduced) if your AGI is more than the following thresholds. 2006 federal tax forms    Itemized Deduction Phaseout Threshold Single $254,200 Married filing jointly or qualifying widow(er) $305,050 Married filing separately $152,525 Head of household $279,650   If you expect your AGI to be more than the amount listed, use Worksheet 1–2 to figure your reduction in itemized deductions. 2006 federal tax forms Worksheet 1-2. 2006 federal tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 1 Phaseout of Itemized Deductions 1. 2006 federal tax forms Enter the estimated total of your itemized deductions 1. 2006 federal tax forms   2. 2006 federal tax forms Enter the amount included in line 1 for medical and dental expenses, investment interest, casualty or theft losses, and gambling losses 2. 2006 federal tax forms   3. 2006 federal tax forms Is the amount on line 2 less than the amount on line 1? ❑ No. 2006 federal tax forms Stop here. 2006 federal tax forms Your deduction is not limited. 2006 federal tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 2006 federal tax forms  ❑ Yes. 2006 federal tax forms Subtract line 2 from line 1. 2006 federal tax forms 3. 2006 federal tax forms       4. 2006 federal tax forms Multiply line 3 by 80% (. 2006 federal tax forms 80) 4. 2006 federal tax forms       5. 2006 federal tax forms Enter your expected AGI 5. 2006 federal tax forms       6. 2006 federal tax forms Enter $305,050 If married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately 6. 2006 federal tax forms   7. 2006 federal tax forms Is the amount on line 6 less than the amount on line 5? ❑ No. 2006 federal tax forms Stop here. 2006 federal tax forms Your deduction is not limited. 2006 federal tax forms Enter the amount from line 1 above on line 1 of the Deductions and Adjustments Worksheet. 2006 federal tax forms  ❑ Yes. 2006 federal tax forms Subtract line 6 from line 5. 2006 federal tax forms 7. 2006 federal tax forms       8. 2006 federal tax forms Multiply line 7 by 3% (. 2006 federal tax forms 03) 8. 2006 federal tax forms       9. 2006 federal tax forms Enter the smaller of line 4 or line 8 9. 2006 federal tax forms     10. 2006 federal tax forms Subtract line 9 from line 1. 2006 federal tax forms Enter the result here and on line 1 of the Deductions and Adjustments Worksheet 10. 2006 federal tax forms     Adjustments to income (worksheet line 4). 2006 federal tax forms   Enter your estimated total adjustments to income on line 4 of the Deductions and Adjustments Worksheet. 2006 federal tax forms   You can take the following adjustments to income into account when figuring additional withholding allowances for 2014. 2006 federal tax forms These adjustments appear on page 1 of your Form 1040 or 1040A. 2006 federal tax forms Net losses from Schedules C, D, E, and F of Form 1040 and from Part II of Form 4797, line 18b. 2006 federal tax forms Net operating loss carryovers. 2006 federal tax forms Certain business expenses of reservists, performing artists, and fee-based government officials. 2006 federal tax forms Health savings account or medical savings account deduction. 2006 federal tax forms Certain moving expenses. 2006 federal tax forms Deduction for self-employment tax. 2006 federal tax forms Deduction for contributions to self-employed SEP, and qualified SIMPLE plans. 2006 federal tax forms Self-employed health insurance deduction. 2006 federal tax forms Penalty on early withdrawal of savings. 2006 federal tax forms Alimony paid. 2006 federal tax forms IRA deduction. 2006 federal tax forms Student loan interest deduction. 2006 federal tax forms Jury duty pay given to your employer. 2006 federal tax forms Reforestation amortization and expenses. 2006 federal tax forms Deductible expenses related to income reported on line 21 from the rental of personal property engaged in for profit. 2006 federal tax forms Repayment of certain supplemental unemployment benefits. 2006 federal tax forms Contributions to IRC 501(c)(18)(D) pension plans. 2006 federal tax forms Contributions by certain chaplains to IRC 403(b) plans. 2006 federal tax forms Attorney fees and court costs for certain unlawful discrimination claims. 2006 federal tax forms Attorney fees and court costs for certain whistleblower awards. 2006 federal tax forms Estimated amount of decrease in tax attributable to income averaging using Schedule J (Form 1040). 2006 federal tax forms Tax credits (worksheet line 5). 2006 federal tax forms   Although you can take most tax credits into account when figuring withholding allowances, the Personal Allowances Worksheet uses only the child and dependent care credit (line F) and the child tax credit (line G). 2006 federal tax forms But you can take these credits and others into account by adding an extra amount on line 5 of the Deductions and Adjustments Worksheet. 2006 federal tax forms   If you take the child and dependent care credit into account on line 5, do not use line F. 2006 federal tax forms If you take the child tax credit into account on line 5, do not use line G. 2006 federal tax forms   In addition to the child and dependent care credit and the child tax credit, you can generally take into account the following credits. 2006 federal tax forms See the individual tax form instructions for more details. 2006 federal tax forms Foreign tax credit, except any credit that applies to wages not subject to U. 2006 federal tax forms S. 2006 federal tax forms income tax withholding because they are subject to income tax withholding by a foreign country. 2006 federal tax forms See Publication 514, Foreign Tax Credit for Individuals. 2006 federal tax forms Credit for the elderly or the disabled. 2006 federal tax forms See Publication 524, Credit for the Elderly or the Disabled. 2006 federal tax forms Education credits. 2006 federal tax forms See Publication 970, Tax Benefits for Education. 2006 federal tax forms Retirement savings contributions credit (saver's credit). 2006 federal tax forms See Publication 590. 2006 federal tax forms Mortgage interest credit. 2006 federal tax forms See Publication 530, Tax Information for Homeowners. 2006 federal tax forms Adoption credit. 2006 federal tax forms See the Instructions for Form 8839. 2006 federal tax forms Credit for nonrefundable portion of prior year minimum tax if you paid alternative minimum tax in an earlier year. 2006 federal tax forms See the Instructions for Form 8801. 2006 federal tax forms General business credit. 2006 federal tax forms See the Instructions for Form 3800. 2006 federal tax forms Earned income credit. 2006 federal tax forms See Publication 596. 2006 federal tax forms Figuring line 5 entry. 2006 federal tax forms   To figure the amount to add on line 5 for tax credits, multiply your estimated total credits by the appropriate number from Table 1-3 . 2006 federal tax forms Example. 2006 federal tax forms You are married and expect to file a joint return for 2014. 2006 federal tax forms Your combined estimated wages are $68,000. 2006 federal tax forms Your estimated tax credits include a child and dependent care credit of $960 and a mortgage interest credit of $1,700 (total credits = $2,660). 2006 federal tax forms In Table 1-3, the number corresponding to your combined estimated wages ($42,001 – $98,000) is 6. 2006 federal tax forms 7. 2006 federal tax forms Multiply your total estimated tax credits of $2,660 by 6. 2006 federal tax forms 7. 2006 federal tax forms Add the result, $17,822, to the amount you otherwise would show on line 5 of the Deductions and Adjustments Worksheet and enter the total on line 5. 2006 federal tax forms Because you choose to account for your child and dependent care credit this way, do not make an entry on line F of the Personal Allowances Worksheet. 2006 federal tax forms Nonwage income (worksheet line 6). 2006 federal tax forms   Enter on line 6 your estimated total nonwage income (other than tax-exempt income). 2006 federal tax forms Nonwage income includes interest, dividends, net rental income, unemployment compensation, alimony, gambling winnings, prizes and awards, hobby income, capital gains, royalties, and partnership income. 2006 federal tax forms   If line 6 is more than line 5, you may not have enough income tax withheld from your wages. 2006 federal tax forms See Getting the Right Amount of Tax Withheld , later. 2006 federal tax forms Net deductions and adjustments (worksheet line 8). 2006 federal tax forms    If line 7 is less than $3,950, enter “0” on line 8. 2006 federal tax forms If line 7 is $3,950 or more, divide it by $3,950, drop any fraction, and enter the result on line 8. 2006 federal tax forms Example. 2006 federal tax forms If line 7 is $5,200, $5,200 ÷ $3,950 = 1. 2006 federal tax forms 32. 2006 federal tax forms Drop the fraction (. 2006 federal tax forms 32) and enter “1” on line 8. 2006 federal tax forms Two-Earners/Multiple Jobs Worksheet Complete the Two-Earners/Multiple Jobs Worksheet on page 2 of Form W-4 if you have more than one job or are married and you and your spouse both work and the combined earnings from all jobs are more than $50,000 ($20,000 if married). 2006 federal tax forms Reducing your allowances (worksheet lines 1-3). 2006 federal tax forms   On line 1 of the worksheet, enter the number from line H of the Personal Allowances Worksheet (or line 10 of the Deductions and Adjustments Worksheet, if used). 2006 federal tax forms Using Table 1 in the Two-Earners/Multiple Jobs Worksheet, find the number listed beside the amount of your estimated wages for the year from your lowest paying job (or if lower and you are filing jointly, your spouse's job). 2006 federal tax forms Enter that number on line 2. 2006 federal tax forms However, if you are married filing jointly and estimated wages from the highest paying job are $65,000 or less, do not enter more than “3. 2006 federal tax forms ”    Table 1-3. 2006 federal tax forms Deductions and Adjustments Worksheet (Form W-4)—Line 5 a. 2006 federal tax forms  Married Filing Jointly or Qualifying Widow(er) If combined income from all sources is:   Multiply credits by: $0 – 42,000 10. 2006 federal tax forms 0 $42,001 – 98,000 6. 2006 federal tax forms 7 $98,001 – 180,000 4. 2006 federal tax forms 0 $180,001 – 270,000 3. 2006 federal tax forms 6 $270,001 – 440,000 3. 2006 federal tax forms 0 $440,001 – 490,000. 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms . 2006 federal tax forms 2. 2006 federal tax forms 9 $490,001 and over 2. 2006 federal tax forms 5 b. 2006 federal tax forms  Single If combined income from all sources is:   Multiply credits by: $0 – 19,000 10. 2006 federal tax forms 0 $19,001 – 47,000 6. 2006 federal tax forms 7 $47,001 – 104,000 4. 2006 federal tax forms 0 $104,001 – 205,000 3. 2006 federal tax forms 6 $205,001 – 430,000 3. 2006 federal tax forms 0 $430,001 and over 2. 2006 federal tax forms 5 c. 2006 federal tax forms  Head of Household If combined income from all sources is:   Multiply credits by: $0 – 30,000 10. 2006 federal tax forms 0 $30,001 – 66,000 6. 2006 federal tax forms 7 $66,001 – 150,000 4. 2006 federal tax forms 0 $150,001 – 235,000 3. 2006 federal tax forms 6 $235,001 – 430,000 3. 2006 federal tax forms 0 $430,001 – 460,000 2. 2006 federal tax forms 9 $460,001 and over 2. 2006 federal tax forms 5 d. 2006 federal tax forms  Married Filing Separately   If combined income from all sources is:   Multiply credits by: $0 – 21,000 10. 2006 federal tax forms 0 $21,001 – 49,000 6. 2006 federal tax forms 7 $49,001 – 90,000 4. 2006 federal tax forms 0 $90,001 – 135,000 3. 2006 federal tax forms 6 $135,001 – 220,000 3. 2006 federal tax forms 0 $220,001 – 245,000 2. 2006 federal tax forms 9 $245,001 and over 2. 2006 federal tax forms 5   Subtract line 2 from line 1 and enter the result (but not less than zero) on line 3 and on Form W-4, line 5. 2006 federal tax forms If line 1 is more than or equal to line 2, do not use the rest of the worksheet. 2006 federal tax forms   If line 1 is less than line 2, enter “0” on Form W-4, line 5. 2006 federal tax forms Then complete lines 4 through 9 of the worksheet to figure the additional withholding needed to avoid underwithholding. 2006 federal tax forms Other amounts owed. 2006 federal tax forms   If you expect to owe amounts other than income tax, such as self-employment tax, include them on line 8. 2006 federal tax forms The total is the additional withholding needed for the year. 2006 federal tax forms Getting the Right Amount of Tax Withheld In most situations, the tax withheld from your pay will be close to the tax you figure on your return if you follow these two rules. 2006 federal tax forms You accurately complete all the Form W-4 worksheets that apply to you. 2006 federal tax forms You give your employer a new Form W-4 when changes occur. 2006 federal tax forms But because the worksheets and withholding methods do not account for all possible situations, you may not be getting the right amount withheld. 2006 federal tax forms This is most likely to happen in the following situations. 2006 federal tax forms You are married and both you and your spouse work. 2006 federal tax forms You have more than one job at a time. 2006 federal tax forms You have nonwage income, such as interest, dividends, alimony, unemployment compensation, or self-employment income. 2006 federal tax forms You will owe additional amounts with your return, such as self-employment tax. 2006 federal tax forms Your withholding is based on obsolete Form W-4 information for a substantial part of the year. 2006 federal tax forms Your earnings are more than $130,000 if you are single or $180,000 if you are married. 2006 federal tax forms You work only part of the year. 2006 federal tax forms You change the number of your withholding allowances during the year. 2006 federal tax forms You are subject to Additional Medicare Tax or Net Investment Income Tax. 2006 federal tax forms If you anticipate liability for Additional Medicare Tax or Net Investment Income Tax, you may request that your employer withhold an additional amount of income tax withholding on Form W-4. 2006 federal tax forms Part-Year Method If you work only part of the year and your employer agrees to use the part-year withholding method, less tax will be withheld from each wage payment than would be withheld if you worked all year. 2006 federal tax forms To be eligible for the part-year method, you must meet both of the following requirements. 2006 federal tax forms You must use the calendar year (the 12 months from January 1 through December 31) as your tax year. 2006 federal tax forms You cannot use a fiscal year. 2006 federal tax forms You must not expect to be employed for more than 245 days during the year. 2006 federal tax forms To figure this limit, count all calendar days that you are employed (including weekends, vacations, and sick days) beginning with the first day you are on the job for pay and ending with your last day of work. 2006 federal tax forms If you are temporarily laid off for 30 days or less, count those days too. 2006 federal tax forms If you are laid off for more than 30 days, do not count those days. 2006 federal tax forms You will not meet this requirement if you begin working before May 1 and expect to work for the rest of the year. 2006 federal tax forms How to apply for the part-year method. 2006 federal tax forms   You must ask your employer in writing to use this method. 2006 federal tax forms The request must state all three of the following. 2006 federal tax forms The date of your last day of work for any prior employer during the current calendar year. 2006 federal tax forms That you do not expect to be employed more than 245 days during the current calendar year. 2006 federal tax forms That you use the calendar year as your tax year. 2006 federal tax forms Cumulative Wage Method If you change the number of your withholding allowances during the year, too much or too little tax may have been withheld for the period before you made the change. 2006 federal tax forms You may be able to compensate for this if your employer agrees to use the cumulative wage withholding method for the rest of the year. 2006 federal tax forms You must ask your employer in writing to use this method. 2006 federal tax forms To be eligible, you must have been paid for the same kind of payroll period (weekly, biweekly, etc. 2006 federal tax forms ) since the beginning of the year. 2006 federal tax forms Aids for Figuring Your Withholding IRS Withholding Calculator. 2006 federal tax forms   If you had too much or too little income tax withheld from your pay, the IRS provides a withholding calculator on its website. 2006 federal tax forms Go to www. 2006 federal tax forms irs. 2006 federal tax forms gov/Individuals/IRS-Withholding-Calculator. 2006 federal tax forms It can help you determine the correct amount to be withheld any time during the year. 2006 federal tax forms Rules Your Employer Must Follow It may be helpful for you to know some of the withholding rules your employer must follow. 2006 federal tax forms These rules can affect how to fill out your Form W-4 and how to handle problems that may arise. 2006 federal tax forms New Form W-4. 2006 federal tax forms   When you start a new job, your employer should give you a Form W-4 to fill out. 2006 federal tax forms Beginning with your first payday, your employer will use the information you give on the form to figure your withholding. 2006 federal tax forms   If you later fill out a new Form W-4, your employer can put it into effect as soon as possible. 2006 federal tax forms The deadline for putting it into effect is the start of the first payroll period ending 30 or more days after you turn it in. 2006 federal tax forms No Form W-4. 2006 federal tax forms   If you do not give your employer a completed Form W-4, your employer must withhold at the highest rate, as if you were single and claimed no withholding allowances. 2006 federal tax forms Repaying withheld tax. 2006 federal tax forms   If you find you are having too much tax withheld because you did not claim all the withholding allowances you are entitled to, you should give your employer a new Form W-4. 2006 federal tax forms Your employer cannot repay any of the tax previously withheld. 2006 federal tax forms Instead, claim the full amount withheld when you file your tax return. 2006 federal tax forms   However, if your employer has withheld more than the correct amount of tax for the Form W-4 you have in effect, you do not have to fill out a new Form W-4 to have your withholding lowered to the correct amount. 2006 federal tax forms Your employer can repay the amount that was withheld incorrectly. 2006 federal tax forms If you are not repaid, your Form W-2 will reflect the full amount actually withheld, which you would claim when you file your tax return. 2006 federal tax forms IRS review of your withholding. 2006 federal tax forms   Whether you are entitled to claim a certain number of allowances or a complete exemption from withholding is subject to review by the IRS. 2006 federal tax forms Your employer may be required to send a copy of the Form W-4 to the IRS. 2006 federal tax forms There is a penalty for supplying false information on Form W-4. 2006 federal tax forms See Penalties , later. 2006 federal tax forms   If the IRS determines that you cannot claim more than a specified number of withholding allowances or claim a complete exemption from withholding, the IRS will issue a notice of the maximum number of withholding allowances permitted (commonly referred to as a “lock-in letter”) to both you and your employer. 2006 federal tax forms   The IRS will provide a period of time during which you can dispute the determination before your employer adjusts your withholding. 2006 federal tax forms If you believe that you are entitled to claim complete exemption from withholding or claim more withholding allowances than the maximum number specified by the IRS in the lock-in letter, you must submit a new Form W-4 and a written statement to support your claims to the IRS. 2006 federal tax forms Contact information (a toll-free number and an IRS office address) will be provided in the lock-in letter. 2006 federal tax forms At the end of this period, if you have not responded or if your response is not adequate, your employer will be required to withhold based on the original lock-in letter. 2006 federal tax forms   After the lock-in letter takes effect, your employer must withhold tax on the basis of the withholding rate (marital status) and maximum number of withholding allowances specified in that letter. 2006 federal tax forms   If you later believe that you are entitled to claim exemption from withholding or more allowances than the IRS determined, you can complete a new Form W-4 and a written statement to support the claims made on the Form W-4 and send them directly to the IRS address shown on the lock-in letter. 2006 federal tax forms Your employer must continue to figure your withholding on the basis of the number of allowances previously determined by the IRS until the IRS advises your employer otherwise. 2006 federal tax forms   At any time, either before or after the lock-in letter becomes effective, you may give your employer a new Form W-4 that does not claim complete exemption from withholding and results in more income tax withheld than specified in the lock-in letter. 2006 federal tax forms Your employer must then withhold tax based on this new Form W-4. 2006 federal tax forms   Additional information is available at IRS. 2006 federal tax forms gov. 2006 federal tax forms Enter “withholding compliance questions” in the search box. 2006 federal tax forms Exemption From Withholding If you claim exemption from withholding, your employer will not withhold federal income tax from your wages. 2006 federal tax forms The exemption applies only to income tax, not to social security or Medicare tax. 2006 federal tax forms You can claim exemption from withholding for 2014 only if both of the following situations apply. 2006 federal tax forms For 2013 you had a right to a refund of all federal income tax withheld because you had no tax liability. 2006 federal tax forms For 2014 you expect a refund of all federal income tax withheld because you expect to have no tax liability. 2006 federal tax forms Use Figure 1-A to help you decide whether you can claim exemption from withholding. 2006 federal tax forms Do not use Figure 1-A if you: Are 65 or older, Are blind, Will itemize deductions on your 2014 return, Will claim an exemption for a dependent on your 2014 return, or Will claim any tax credits on your 2014 return. 2006 federal tax forms These situations are discussed later. 2006 federal tax forms Students. 2006 federal tax forms   If you are a student, you are not automatically exempt. 2006 federal tax forms If you work only part time or during the summer, you may qualify for exemption from withholding. 2006 federal tax forms Example 1. 2006 federal tax forms You are a high school student and expect to earn $2,500 from a summer job. 2006 federal tax forms You do not expect to have any other income during the year, and your parents will be able to claim an exemption for you on their tax return. 2006 federal tax forms You worked last summer and had $375 federal income tax withheld from your pay. 2006 federal tax forms The entire $375 was refunded when you filed your 2013 return. 2006 federal tax forms Using Figure 1-A, you find that you can claim exemption from withholding. 2006 federal tax forms Please click here for the text description of the image. 2006 federal tax forms Figure 1-A: Exemption From Withholding on Form W-4 Example 2. 2006 federal tax forms The facts are the same as in Example 1, except that you also have a savings account and expect to have $400 interest income during the year. 2006 federal tax forms Using Figure 1-A, you find that you cannot claim exemption from withholding because your unearned income will be more than $350 and your total income will be more than $1,000. 2006 federal tax forms    You may have to file a tax return, even if you are exempt from withholding. 2006 federal tax forms See Publication 501 to see whether you must file a return. 2006 federal tax forms    Age 65 or older or blind. 2006 federal tax forms If you are 65 or older or blind, use Worksheet 1-3 or Worksheet 1-4, to help you decide whether you can claim exemption from withholding. 2006 federal tax forms Do not use either worksheet if you will itemize deductions, claim exemptions for dependents, or claim tax credits on your 2014 return. 2006 federal tax forms Instead, see Itemizing deductions or claiming exemptions or credits, next. 2006 federal tax forms Itemizing deductions or claiming exemptions or credits. 2006 federal tax forms   If you had no tax liability for 2013, and you will: Itemize deductions, Claim an exemption for a dependent, or Claim a tax credit, use the 2014 Estimated Tax Worksheet (also see chapter 2), to figure your 2014 expected tax liability. 2006 federal tax forms You can claim exemption from withholding only if your total expected tax liability (line 13c of the worksheet) is zero. 2006 federal tax forms Claiming exemption from withholding. 2006 federal tax forms   To claim exemption, you must give your employer a Form W-4. 2006 federal tax forms Do not complete lines 5 and 6. 2006 federal tax forms Enter “Exempt” on line 7. 2006 federal tax forms   If you claim exemption, but later your situation changes so that you will have to pay income tax after all, you must file a new Form W-4 within 10 days after the change. 2006 federal tax forms If you claim exemption in 2014 but you expect to owe income tax for 2015, you must file a new Form W-4 by December 1, 2014. 2006 federal tax forms   Your claim of exempt status may be reviewed by the IRS. 2006 federal tax forms See IRS review of your withholding , earlier. 2006 federal tax forms An exemption is good for only 1 year. 2006 federal tax forms   You must give your employer a new Form W-4 by February 15 each year to continue your exemption. 2006 federal tax forms Supplemental Wages Supplemental wages include bonuses, commissions, overtime pay, vacation allowances, certain sick pay, and expense allowances under certain plans. 2006 federal tax forms The payer can figure withholding on supplemental wages using the same method used for your regular wages. 2006 federal tax forms However, if these payments are identified separately from regular wages, your employer or other payer of supplemental wages can withhold income tax from these wages at a flat rate. 2006 federal tax forms Expense allowances. 2006 federal tax forms   Reimbursements or other expense allowances paid by your employer under a nonaccountable plan are treated as supplemental wages. 2006 federal tax forms A nonaccountable plan is a reimbursement arrangement that does not require you to account for, or prove, your business expenses to your employer or does not require you to return your employer's payments that are more than your proven expenses. 2006 federal tax forms   Reimbursements or other expense allowances paid under an accountable plan that are more than your proven expenses are treated as paid under a nonaccountable plan if you do not return the excess payments within a reasonable period of time. 2006 federal tax forms Accountable plan. 2006 federal tax forms   To be an accountable plan, your employer's reimbursement or allowance arrangement must include all three of the following rules. 2006 federal tax forms Your expenses must have a business connection. 2006 federal tax forms That is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 2006 federal tax forms You must adequately account to your employer for these expenses within a reasonable period of time. 2006 federal tax forms You must return any excess reimbursement or allowance within a reasonable period of time. 2006 federal tax forms    An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. 2006 federal tax forms   The definition of reasonable period of time depends on the facts and circumstances of your situation. 2006 federal tax forms However, regardless of those facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 2006 federal tax forms You receive an advance within 30 days of the time you have an expense. 2006 federal tax forms You adequately account for your expenses within 60 days after they were paid or incurred. 2006 federal tax forms You return any excess reimbursement within 120 days after the expense was paid or incurred. 2006 federal tax forms You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 2006 federal tax forms Nonaccountable plan. 2006 federal tax forms   Any plan that does not meet the definition of an accountable plan is considered a nonaccountable plan. 2006 federal tax forms For more information about accountable and nonaccountable plans, see chapter 6 of Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2006 federal tax forms Penalties You may have to pay a penalty of $500 if both of the following apply. 2006 federal tax forms You make statements or claim withholding allowances on your Form W-4 that reduce the amount of tax withheld. 2006 federal tax forms You have no reasonable basis for those statements or allowances at the time you prepare your Form W-4. 2006 federal tax forms There is also a criminal penalty for willfully supplying false or fraudulent information on your Form W-4 or for willfully failing to supply information that would increase the amount withheld. 2006 federal tax forms The penalty upon conviction can be either a fine of up to $1,000 or imprisonment for up to 1 year, or both. 2006 federal tax forms These penalties will apply if you deliberately and knowingly falsify your Form W-4 in an attempt to reduce or eliminate the proper withholding of taxes. 2006 federal tax forms A simple error or an honest mistake will not result in one of these penalties. 2006 federal tax forms For example, a person who has tried to figure the number of withholding allowances correctly, but claims seven when the proper number is six, will not be charged a Form W-4 penalty. 2006 federal tax forms However, see chapter 4 for information on the penalty for underpaying your tax. 2006 federal tax forms Tips The tips you receive while working on your job are considered part of your pay. 2006 federal tax forms You must include your tips on your tax return on the same line as your regular pay. 2006 federal tax forms However, tax is not withheld directly from tip income, as it is from your regular pay. 2006 federal tax forms Nevertheless, your employer will take into account the tips you report when figuring how much to withhold from your regular pay. 2006 federal tax forms Reporting tips to your employer. 2006 federal tax forms   If you receive tips of $20 or more in a month while working for any one employer, you must report to your employer the total amount of tips you receive on the job during the month. 2006 federal tax forms The report is due by the 10th day of the following month. 2006 federal tax forms   If you have more than one job, make a separate report to each employer. 2006 federal tax forms Report only the tips you received while working for that employer, and only if they total $20 or more for the month. 2006 federal tax forms How employer figures amount to withhold. 2006 federal tax forms   The tips you report to your employer are counted as part of your income for the month you report them. 2006 federal tax forms Your employer can figure your withholding in either of two ways. 2006 federal tax forms By withholding at the regular rate on the sum of your pay plus your reported tips. 2006 federal tax forms By withholding at the regular rate on your pay plus a percentage of your reported tips. 2006 federal tax forms Not enough pay to cover taxes. 2006 federal tax forms   If your regular pay is not enough for your employer to withhold all the tax (including income tax and social security and Medicare taxes (or the equivalent railroad retirement tax)) due on your pay plus your tips, you can give your employer money to cover the shortage. 2006 federal tax forms   If you do not give your employer money to cover the shortage, your employer first withholds as much Medicare tax and social security or railroad retirement tax as possible, up to the proper amount, and then withholds income tax up to the full amount of your pay. 2006 federal tax forms If not enough tax is withheld, you may have to pay estimated tax. 2006 federal tax forms When you file your return, you also may have to pay any Medicare and social security tax or railroad retirement tax your employer could not withhold. 2006 federal tax forms Tips not reported to your employer. 2006 federal tax forms   On your tax return, you must report all the tips you receive during the year, even tips you do not report to your employer (this includes the value of any noncash tips you received, such as tickets, passes, or other items of value). 2006 federal tax forms Make sure you are having enough tax withheld, or are paying enough estimated tax (see chapter 2), to cover all your tip income. 2006 federal tax forms Allocated tips. 2006 federal tax forms   If you work in a large food or beverage establishment, your employer may have to report an allocated amount of tips on your Form W-2. 2006 federal tax forms   Your employer should not withhold income tax, Medicare tax, and social security or railroad retirement tax on the allocated amount. 2006 federal tax forms Withholding is based only on your pay plus your reported tips. 2006 federal tax forms Your employer should refund to you any incorrectly withheld tax. 2006 federal tax forms More information. 2006 federal tax forms   For more information on the reporting and withholding rules for tip income and on tip allocation, see Publi
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IRS Combats Identity Theft and Refund Fraud on Many Fronts

IRS YouTube Videos
ID Theft: IRS Efforts on Identity Theft

FS-2014-1, January 2014

Stopping identity theft and refund fraud is a top priority for the Internal Revenue Service (IRS). The agency’s work on identity theft and refund fraud continues to grow, touching nearly every part of the organization. For the 2014 filing season, the IRS has expanded these efforts to better protect taxpayers and help victims.

The IRS assigned more than 3,000 IRS employees to work on identity theft-related issues. IRS employees are working to prevent refund fraud, investigate identity theft-related crimes and help taxpayers who have been victimized by identity thieves. In addition, the IRS provides training to more than 35,000 employees who work with taxpayers to recognize identity theft indicators and help people victimized by identity theft.

Refund Fraud Detection and Prevention

The IRS continues to increase its efforts against refund fraud, which includes identity theft. As a result of these aggressive efforts to combat identity theft from 2011 through November 2013, the IRS has stopped 14.6 million suspicious returns, and protected over $50 billion in fraudulent refunds.

For 2014, the IRS will continue to increase both the number and efficiency of the identity theft filters that are used to identify potentially fraudulent returns due to identity theft prior to the processing of the return and release of any refund. 

In Fiscal Year 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66 percent over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months) – the longest sentenced being 26 years.   

Increasing Efforts to Help Victims

The IRS understands that identity theft is a frustrating, complex process for victims. While identity thieves steal information from sources outside the tax system, the IRS is often the first to inform a victim that identity theft has occurred. The IRS is working hard to resolve identity theft cases as quickly as possible.  We are also developing programs and information to protect the taxpayer from future misuse of their personal information impacting their tax administration and minimize the impact outside of IRS.

While the IRS has made considerable progress in this area, more work remains. Fighting identity theft is an ongoing battle as identity thieves continue to create new ways of stealing personal information and using it for their gain. Identity theft cases are among the most complex handled by the IRS. The IRS is continually reviewing processes and policies to minimize the incidence of identity theft and to help those who find themselves victimized. Among the steps underway to help victims:

  • IP PIN expansion. The IRS Identity Protection PIN (IP PIN) is a unique six digit number that is assigned annually to victims of identity theft for use when filing their federal tax return that shows that a particular taxpayer is the rightful filer of the return. For the upcoming tax year 2013 filing season, the IRS expects to provide more than 1.2 million taxpayers with an IP PIN. For the second tax season in a row, the number of IP PINs has nearly doubled from the year before. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds.
  • IP PIN Changes:
    • If an IP PIN is assigned to a taxpayer for their 2013 return, the IP PIN must be used on any delinquent 2011 and 2012 returns filed during the 2014 calendar year.
    • IRS is exploring the use of an online process through IRS.gov that will allow taxpayers who have an IP PIN requirement and lose their IP PIN to create an account and receive their original IP PIN online. 
  • Victim case resolution:  The IRS continues to dedicate more and more employees to resolution of victim cases. These are extremely complex cases to resolve, frequently touching on multiple issues and multiple tax years. Cases of resolving identity theft can be complicated by the thieves themselves contacting the IRS. The IRS is working hard to streamline its internal process, but much more work remains. A typical case can take 180 days to resolve, and the IRS is working to reduce that time period.
  • Service options. The IRS is providing information in several ways ranging from a special section on IRS.gov devoted to identity theft to a special phone number available for victims to obtain assistance and resource information for resolving tax issues. The IRS Identity Protection Specialized Unit is available at 1-800-908-4490.
  • More information is available on IRS.gov, including the Taxpayer Guide to Identity Theft.

IRS Criminal Investigation

In FY 2013, the IRS initiated 1,492 identity theft related criminal investigations, an increase of 66% over investigations initiated in FY 2012. Indictments and sentencing doubled in FY 2013 and the average prison term was more than three years (38 months).

In January 2013, the IRS conducted a coordinated and highly successful identity theft enforcement sweep.  The coast-to-coast effort against identity theft suspects led to 734 enforcement actions, including 298 indictments, informations, complaints and arrests.

The Law Enforcement Assistance Program, formerly known as the Identity Theft Pilot Disclosure Program, was expanded nationwide.  This program provides for the disclosure of federal tax return information associated with the accounts of known and suspected victims of identity theft with the express written consent of those victims.  There are currently more than 300 state/local law enforcement agencies from 35 states participating.  For FY 2013, more than 2,400 requests were received from state and local law enforcement agencies.

The Identity Theft Clearinghouse (ITC) continues to develop and refer identity theft refund fraud schemes to Criminal Investigation (CI) Field Offices for investigation.  For FY 2013, the ITC received over 1,400 identity theft related leads.  Those leads related to more than 391,000 tax returns claiming in excess of $1.3 billion dollars in potentially fraudulent federal income tax refunds. 

CI continues to be the lead agency or actively involved in more than 30 multi-regional task forces or working groups including state/local and federal law enforcement agencies solely focusing on identity theft.     

For more information, see the special identity theft section on IRS.gov and IRS Fact Sheet 2014-2, Tips for Taxpayers and Victims about Identity Theft and Tax Returns.

Page Last Reviewed or Updated: 07-Jan-2014

The 2006 Federal Tax Forms

2006 federal tax forms Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. 2006 federal tax forms irs. 2006 federal tax forms gov/pub179. 2006 federal tax forms Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. 2006 federal tax forms  La tasa de contribución para el Seguro Social permanece en 6. 2006 federal tax forms 2% tanto para el empleado como para el patrono. 2006 federal tax forms La base límite de salario para el Seguro Social es $117,000. 2006 federal tax forms La tasa de la contribución al Medicare es 1. 2006 federal tax forms 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. 2006 federal tax forms No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. 2006 federal tax forms Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. 2006 federal tax forms Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. 2006 federal tax forms Cambio de parte responsable. 2006 federal tax forms  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. 2006 federal tax forms El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. 2006 federal tax forms Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. 2006 federal tax forms Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). 2006 federal tax forms Matrimonio entre personas del mismo sexo. 2006 federal tax forms . 2006 federal tax forms  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. 2006 federal tax forms Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. 2006 federal tax forms irs. 2006 federal tax forms gov/irb/2013-38_IRB/ar07. 2006 federal tax forms html. 2006 federal tax forms El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. 2006 federal tax forms El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. 2006 federal tax forms irs. 2006 federal tax forms gov/irb/2013-44_IRB/ar10. 2006 federal tax forms html. 2006 federal tax forms Recordatorios Retención de la Contribución Adicional al Medicare. 2006 federal tax forms  Además de la retención de la contribución Medicare de 1. 2006 federal tax forms 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. 2006 federal tax forms 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. 2006 federal tax forms Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. 2006 federal tax forms Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. 2006 federal tax forms La Contribución Adicional al Medicare sólo se le impone al empleado. 2006 federal tax forms No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. 2006 federal tax forms Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. 2006 federal tax forms Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. 2006 federal tax forms Para más información, sobre la Contribución Adicional al Medicare visite IRS. 2006 federal tax forms gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). 2006 federal tax forms La información está disponible en inglés. 2006 federal tax forms El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. 2006 federal tax forms . 2006 federal tax forms  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. 2006 federal tax forms Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. 2006 federal tax forms Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. 2006 federal tax forms Si desea más información, visite IRS. 2006 federal tax forms gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). 2006 federal tax forms La información está disponible en inglés. 2006 federal tax forms Externalización de las obligaciones de la nómina. 2006 federal tax forms . 2006 federal tax forms  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. 2006 federal tax forms El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. 2006 federal tax forms Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. 2006 federal tax forms gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. 2006 federal tax forms Dicha información está disponible en inglés. 2006 federal tax forms El crédito de asistencia para las primas COBRA. 2006 federal tax forms  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. 2006 federal tax forms Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. 2006 federal tax forms Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. 2006 federal tax forms El Formulario 944-PR está descontinuado. 2006 federal tax forms  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. 2006 federal tax forms A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. 2006 federal tax forms Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). 2006 federal tax forms Para más información, consulte las Instrucciones para el Formulario 944(SP). 2006 federal tax forms Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. 2006 federal tax forms O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). 2006 federal tax forms Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. 2006 federal tax forms Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. 2006 federal tax forms Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. 2006 federal tax forms Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). 2006 federal tax forms  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). 2006 federal tax forms Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. 2006 federal tax forms Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). 2006 federal tax forms Cambio de dirección. 2006 federal tax forms . 2006 federal tax forms  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. 2006 federal tax forms No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. 2006 federal tax forms Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. 2006 federal tax forms  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. 2006 federal tax forms Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). 2006 federal tax forms Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. 2006 federal tax forms El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. 2006 federal tax forms Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. 2006 federal tax forms Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. 2006 federal tax forms Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. 2006 federal tax forms eftps. 2006 federal tax forms gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). 2006 federal tax forms Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. 2006 federal tax forms Radicación y pago por medios electrónicos. 2006 federal tax forms  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. 2006 federal tax forms Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. 2006 federal tax forms Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. 2006 federal tax forms Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. 2006 federal tax forms No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. 2006 federal tax forms Visite el sitio web del IRS www. 2006 federal tax forms irs. 2006 federal tax forms gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. 2006 federal tax forms Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. 2006 federal tax forms irs. 2006 federal tax forms gov/e-pay. 2006 federal tax forms Se le podría cobrar un cargo por radicar electrónicamente. 2006 federal tax forms Para EFTPS, visite www. 2006 federal tax forms eftps. 2006 federal tax forms gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. 2006 federal tax forms Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. 2006 federal tax forms hacienda. 2006 federal tax forms gobierno. 2006 federal tax forms pr. 2006 federal tax forms Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. 2006 federal tax forms Si no provee un EIN válido, la planilla o pago no se tramitará. 2006 federal tax forms Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. 2006 federal tax forms Pagos con tarjeta de crédito o débito. 2006 federal tax forms  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. 2006 federal tax forms irs. 2006 federal tax forms gov/e-pay. 2006 federal tax forms No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. 2006 federal tax forms Contratación de empleados nuevos. 2006 federal tax forms  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. 2006 federal tax forms Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. 2006 federal tax forms Vea el apartado 4 . 2006 federal tax forms Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. 2006 federal tax forms . 2006 federal tax forms  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. 2006 federal tax forms En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. 2006 federal tax forms Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. 2006 federal tax forms Solicitud de un número de identificación patronal en línea (EIN). 2006 federal tax forms  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. 2006 federal tax forms gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). 2006 federal tax forms La información está provista en inglés. 2006 federal tax forms Pagos rechazados. 2006 federal tax forms  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. 2006 federal tax forms Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. 2006 federal tax forms Sin embargo, la penalidad en pagos rechazados de $24. 2006 federal tax forms 99 o menos es igual a la cantidad del pago. 2006 federal tax forms Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). 2006 federal tax forms Remuneración pagada a trabajadores agrícolas con visa H-2A. 2006 federal tax forms  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. 2006 federal tax forms Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. 2006 federal tax forms Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. 2006 federal tax forms Servicios de entrega privados. 2006 federal tax forms  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. 2006 federal tax forms La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. 2006 federal tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. 2006 federal tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2006 federal tax forms M. 2006 federal tax forms , UPS Worldwide Express Plus y UPS Worldwide Express. 2006 federal tax forms Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. 2006 federal tax forms gov y escriba “private delivery service” en la casilla Search (Buscar). 2006 federal tax forms La información está disponible en inglés. 2006 federal tax forms El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. 2006 federal tax forms Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. 2006 federal tax forms Usted tiene que utilizar el Servicio Postal de los EE. 2006 federal tax forms UU. 2006 federal tax forms para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. 2006 federal tax forms Mantenimiento de récords. 2006 federal tax forms  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. 2006 federal tax forms Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. 2006 federal tax forms No se ha establecido ninguna manera especial de llevar estos récords. 2006 federal tax forms Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . 2006 federal tax forms Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. 2006 federal tax forms Vea Líder de cuadrilla, en el apartado 1 . 2006 federal tax forms Comentarios y sugerencias. 2006 federal tax forms  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. 2006 federal tax forms Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2006 federal tax forms NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. 2006 federal tax forms Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. 2006 federal tax forms También, puede enviarnos comentarios a través de la página www. 2006 federal tax forms irs. 2006 federal tax forms gov/formspubs. 2006 federal tax forms Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. 2006 federal tax forms Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. 2006 federal tax forms Fotografías de niños desaparecidos. 2006 federal tax forms  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). 2006 federal tax forms Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. 2006 federal tax forms Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). 2006 federal tax forms Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. 2006 federal tax forms Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. 2006 federal tax forms Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. 2006 federal tax forms Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. 2006 federal tax forms Vea el tema Servicios de entrega privados en Recordatorios. 2006 federal tax forms A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. 2006 federal tax forms Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. 2006 federal tax forms Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. 2006 federal tax forms Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. 2006 federal tax forms Vea el apartado 13 . 2006 federal tax forms Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. 2006 federal tax forms Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. 2006 federal tax forms Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. 2006 federal tax forms Pague o deposite todo saldo adeudado (si es más de $500). 2006 federal tax forms Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. 2006 federal tax forms Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. 2006 federal tax forms Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). 2006 federal tax forms Para el 28 de febrero. 2006 federal tax forms   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). 2006 federal tax forms Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. 2006 federal tax forms Para las planillas radicadas por vías electrónicas, vea el siguiente tema. 2006 federal tax forms Para el 31 de marzo. 2006 federal tax forms  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. 2006 federal tax forms Sin embargo, puede transmitir un archivo electrónico por medio de Internet. 2006 federal tax forms Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. 2006 federal tax forms socialsecurity. 2006 federal tax forms gov/employer de la SSA para más información. 2006 federal tax forms Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. 2006 federal tax forms  Radique el Formulario 941-PR trimestralmente ante el IRS. 2006 federal tax forms Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. 2006 federal tax forms No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). 2006 federal tax forms Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. 2006 federal tax forms Si es de $500 o menos, traspásela al trimestre siguiente. 2006 federal tax forms Vea el apartado 10 , para más información. 2006 federal tax forms Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. 2006 federal tax forms Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). 2006 federal tax forms Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. 2006 federal tax forms Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. 2006 federal tax forms Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. 2006 federal tax forms Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). 2006 federal tax forms Vea los apartados 9 y 10 . 2006 federal tax forms Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. 2006 federal tax forms En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). 2006 federal tax forms Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. 2006 federal tax forms S. 2006 federal tax forms Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. 2006 federal tax forms Contribuciones sobre los ingresos de Puerto Rico. 2006 federal tax forms   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. 2006 federal tax forms Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. 2006 federal tax forms   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. 2006 federal tax forms Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. 2006 federal tax forms Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 2006 federal tax forms   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. 2006 federal tax forms Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. 2006 federal tax forms Vea la sección 1. 2006 federal tax forms 1361-4(a)(7) y la sección 301. 2006 federal tax forms 7701-2(c)(2)(iv) de los Reglamentos, en inglés. 2006 federal tax forms Crédito de asistencia para las primas de COBRA. 2006 federal tax forms   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. 2006 federal tax forms La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. 2006 federal tax forms A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). 2006 federal tax forms Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. 2006 federal tax forms Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. 2006 federal tax forms Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. 2006 federal tax forms   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. 2006 federal tax forms Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. 2006 federal tax forms   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. 2006 federal tax forms La asistencia para mantener la cobertura puede durar hasta 15 meses. 2006 federal tax forms   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. 2006 federal tax forms Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. 2006 federal tax forms irs. 2006 federal tax forms gov/irb/2009-16_irb/ar09. 2006 federal tax forms html. 2006 federal tax forms   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. 2006 federal tax forms   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. 2006 federal tax forms El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. 2006 federal tax forms Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). 2006 federal tax forms El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). 2006 federal tax forms En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. 2006 federal tax forms En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. 2006 federal tax forms   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. 2006 federal tax forms En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. 2006 federal tax forms En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. 2006 federal tax forms Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. 2006 federal tax forms Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. 2006 federal tax forms Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. 2006 federal tax forms   Para más información, visite IRS. 2006 federal tax forms gov y escriba “COBRA” en la casilla Search (Buscar). 2006 federal tax forms La información está disponible en inglés. 2006 federal tax forms Ayuda para radicar documentos ante la SSA. 2006 federal tax forms   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. 2006 federal tax forms Elegibilidad para empleo. 2006 federal tax forms   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. 2006 federal tax forms Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). 2006 federal tax forms Puede obtener el formulario llamando al USCIS al 1-800-870-3676. 2006 federal tax forms Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. 2006 federal tax forms uscis. 2006 federal tax forms gov/espanol. 2006 federal tax forms Prev  Up  Next   Home   More Online Publications