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2010 1040 Ez Form

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2010 1040 Ez Form

2010 1040 ez form Publication 80 - Main Content Table of Contents Introduction 1. 2010 1040 ez form Employer Identification Number (EIN) 2. 2010 1040 ez form Who Are Employees?Tests. 2010 1040 ez form Business Owned and Operated by Spouses Farm Crew Leaders 3. 2010 1040 ez form Employee's Social Security Number (SSN)Registering for SSNVS. 2010 1040 ez form 4. 2010 1040 ez form Wages and Other CompensationFringe Benefits 5. 2010 1040 ez form TipsOrdering rule. 2010 1040 ez form 6. 2010 1040 ez form Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. 2010 1040 ez form How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. 2010 1040 ez form 8. 2010 1040 ez form Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. 2010 1040 ez form Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. 2010 1040 ez form Wage and Tax StatementsWaiver. 2010 1040 ez form 11. 2010 1040 ez form Federal Unemployment (FUTA) Tax—U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. 2010 1040 ez form Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). 2010 1040 ez form See section 6 and section 7 for more information. 2010 1040 ez form This publication summarizes employer responsibilities to collect, pay, and report these taxes. 2010 1040 ez form Whenever the term “United States” is used in this publication, it includes U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. 2010 1040 ez form This publication also provides employers in the U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. 2010 1040 ez form See section 11 for more information. 2010 1040 ez form Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. 2010 1040 ez form This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). 2010 1040 ez form See Publication 570, Tax Guide for Individuals With Income From U. 2010 1040 ez form S. 2010 1040 ez form Possessions, if you need this information. 2010 1040 ez form This publication also does not include information relating to income tax withholding. 2010 1040 ez form In U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. 2010 1040 ez form See Publication 15 (Circular E), for information on U. 2010 1040 ez form S. 2010 1040 ez form federal income tax withholding. 2010 1040 ez form Comments and suggestions. 2010 1040 ez form   We welcome your comments about this publication and your suggestions for future editions. 2010 1040 ez form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 1040 ez form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 1040 ez form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 1040 ez form    You can also send us comments from www. 2010 1040 ez form irs. 2010 1040 ez form gov/formspubs. 2010 1040 ez form Click on More Information and then click on Comment on Tax Forms and Publications. 2010 1040 ez form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2010 1040 ez form 1. 2010 1040 ez form Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. 2010 1040 ez form Its format is 00-0000000. 2010 1040 ez form It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. 2010 1040 ez form Use your EIN on all of the items that you send to the IRS and SSA for your business. 2010 1040 ez form If you do not have an EIN, you may apply for one online. 2010 1040 ez form Go to IRS. 2010 1040 ez form gov and click on the Apply for an EIN Online link under Tools. 2010 1040 ez form You may also apply for an EIN by calling 1-800-829-4933, (U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. 2010 1040 ez form Do not use a social security number (SSN) in place of an EIN. 2010 1040 ez form If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. 2010 1040 ez form If you took over another employer's business, do not use that employer's EIN. 2010 1040 ez form You should have only one EIN. 2010 1040 ez form If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. 2010 1040 ez form Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands only) or 267-941-1000 (toll call). 2010 1040 ez form Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands may call 1-800-829-4059. 2010 1040 ez form The IRS will tell you which EIN to use. 2010 1040 ez form For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. 2010 1040 ez form 2. 2010 1040 ez form Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. 2010 1040 ez form See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. 2010 1040 ez form Employee status under common law. 2010 1040 ez form   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. 2010 1040 ez form This is so even when you give the employee freedom of action. 2010 1040 ez form What matters is that you have the right to control the details of how the services are performed. 2010 1040 ez form See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. 2010 1040 ez form    Generally, people in business for themselves are not employees. 2010 1040 ez form For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. 2010 1040 ez form However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. 2010 1040 ez form   If an employer-employee relationship exists, it does not matter what it is called. 2010 1040 ez form The employee may be called an agent or independent contractor. 2010 1040 ez form It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. 2010 1040 ez form Statutory employees. 2010 1040 ez form   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. 2010 1040 ez form   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. 2010 1040 ez form a. 2010 1040 ez form   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. 2010 1040 ez form b. 2010 1040 ez form   A full-time life insurance salesperson who sells primarily for one company. 2010 1040 ez form c. 2010 1040 ez form   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. 2010 1040 ez form d. 2010 1040 ez form   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. 2010 1040 ez form The orders must be for merchandise for resale or supplies for use in the customer's business. 2010 1040 ez form The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. 2010 1040 ez form Tests. 2010 1040 ez form   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. 2010 1040 ez form The service contract states or implies that almost all of the services are to be performed personally by them. 2010 1040 ez form They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). 2010 1040 ez form The services are performed on a continuing basis for the same payer. 2010 1040 ez form Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands only). 2010 1040 ez form   Publication 15-A gives examples of the employer-employee relationship. 2010 1040 ez form Statutory nonemployees. 2010 1040 ez form   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. 2010 1040 ez form They are generally treated as self-employed for employment tax purposes. 2010 1040 ez form See Publication 15-A for details. 2010 1040 ez form H-2A agricultural workers. 2010 1040 ez form   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. 2010 1040 ez form Treating employees as nonemployees. 2010 1040 ez form   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. 2010 1040 ez form See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. 2010 1040 ez form IRS help. 2010 1040 ez form   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. 2010 1040 ez form Voluntary Classification Settlement Program (VCSP). 2010 1040 ez form   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. 2010 1040 ez form To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). 2010 1040 ez form For more information, visit IRS. 2010 1040 ez form gov and enter “VCSP” in the search box. 2010 1040 ez form Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 2010 1040 ez form See Publication 541, Partnerships, for more details. 2010 1040 ez form The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. 2010 1040 ez form Exception—Qualified Joint Venture. 2010 1040 ez form   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. 2010 1040 ez form S. 2010 1040 ez form Individual Income Tax Return, or joint Form 1040-SS, U. 2010 1040 ez form S. 2010 1040 ez form Self-Employment Tax Return—U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. 2010 1040 ez form See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. 2010 1040 ez form Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. 2010 1040 ez form Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. 2010 1040 ez form For more information on qualified joint ventures, visit IRS. 2010 1040 ez form gov and enter “qualified joint venture” in the search box. 2010 1040 ez form Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. 2010 1040 ez form A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. 2010 1040 ez form If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. 2010 1040 ez form 3. 2010 1040 ez form Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. 2010 1040 ez form You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. 2010 1040 ez form If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. 2010 1040 ez form See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. 2010 1040 ez form Employee's social security card. 2010 1040 ez form   You should ask the employee to show you his or her social security card. 2010 1040 ez form The employee may show the card if it is available. 2010 1040 ez form Do not accept a social security card that says “Not valid for employment. 2010 1040 ez form ” A social security number issued with this legend does not permit employment. 2010 1040 ez form You may, but you are not required to, photocopy the social security card if the employee provides it. 2010 1040 ez form If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. 2010 1040 ez form The employee must complete and sign Form SS-5; it cannot be filed by the employer. 2010 1040 ez form You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. 2010 1040 ez form If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. 2010 1040 ez form Enter all zeroes in the SSN field if filing electronically. 2010 1040 ez form When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. 2010 1040 ez form Correctly record the employee's name and SSN. 2010 1040 ez form   Record the name and number of each employee as they appear on his or her social security card. 2010 1040 ez form If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. 2010 1040 ez form Continue to use the old name until the employee shows you the replacement social security card with the corrected name. 2010 1040 ez form   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2010 1040 ez form It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. 2010 1040 ez form Where to get and file social security number application forms. 2010 1040 ez form    U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands—U. 2010 1040 ez form S. 2010 1040 ez form Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. 2010 1040 ez form Thomas, VI 00802. 2010 1040 ez form  Guam—U. 2010 1040 ez form S. 2010 1040 ez form Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. 2010 1040 ez form  American Samoa—U. 2010 1040 ez form S. 2010 1040 ez form Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. 2010 1040 ez form  Commonwealth of the Northern Mariana Islands—U. 2010 1040 ez form S. 2010 1040 ez form Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. 2010 1040 ez form Verification of social security numbers. 2010 1040 ez form   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. 2010 1040 ez form Visit www. 2010 1040 ez form socialsecurity. 2010 1040 ez form gov/employer/ssnv. 2010 1040 ez form htm for more information. 2010 1040 ez form Registering for SSNVS. 2010 1040 ez form   You must register online and receive authorization from your employer to use SSNVS. 2010 1040 ez form To register, visit SSA's website at www. 2010 1040 ez form ssa. 2010 1040 ez form gov/employer and click on the Business Services Online link. 2010 1040 ez form Follow the registration instructions to obtain a user identification (ID) and password. 2010 1040 ez form You will need to provide the following information about yourself and your company. 2010 1040 ez form Name. 2010 1040 ez form SSN. 2010 1040 ez form Date of birth. 2010 1040 ez form Type of employer. 2010 1040 ez form EIN. 2010 1040 ez form Company name, address, and telephone number. 2010 1040 ez form Email address. 2010 1040 ez form   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. 2010 1040 ez form You must enter the activation code online to use SSNVS. 2010 1040 ez form 4. 2010 1040 ez form Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands employers). 2010 1040 ez form However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. 2010 1040 ez form The wage base for social security tax is $117,000 for 2014. 2010 1040 ez form After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. 2010 1040 ez form The wage base for FUTA tax is $7,000 for 2014. 2010 1040 ez form All wages are subject to Medicare tax. 2010 1040 ez form The wages may be in cash or in other forms, such as an automobile for personal use. 2010 1040 ez form Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. 2010 1040 ez form It does not matter how payments are measured or paid. 2010 1040 ez form See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. 2010 1040 ez form See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. 2010 1040 ez form Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. 2010 1040 ez form Special rules apply to the reporting of third-party sick pay. 2010 1040 ez form For details, see Publication 15-A. 2010 1040 ez form Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. 2010 1040 ez form However, see Fringe Benefits , later in this section. 2010 1040 ez form Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. 2010 1040 ez form Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. 2010 1040 ez form For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. 2010 1040 ez form Travel and business expenses. 2010 1040 ez form   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. 2010 1040 ez form Sick pay. 2010 1040 ez form   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. 2010 1040 ez form These amounts are sometimes paid by a third party, such as an insurance company. 2010 1040 ez form In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands employers). 2010 1040 ez form Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. 2010 1040 ez form Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. 2010 1040 ez form Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. 2010 1040 ez form Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. 2010 1040 ez form In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. 2010 1040 ez form For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. 2010 1040 ez form When fringe benefits are treated as paid. 2010 1040 ez form   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. 2010 1040 ez form You do not have to make a formal choice of payment dates or notify the IRS. 2010 1040 ez form You do not have to use the same basis for all employees. 2010 1040 ez form You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. 2010 1040 ez form However, see Special accounting rule for fringe benefits provided during November and December , later in this section. 2010 1040 ez form   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. 2010 1040 ez form However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. 2010 1040 ez form This election does not apply to a fringe benefit where real property or investment personal property is transferred. 2010 1040 ez form Withholding social security and Medicare taxes on fringe benefits. 2010 1040 ez form   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. 2010 1040 ez form   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. 2010 1040 ez form Depositing taxes on fringe benefits. 2010 1040 ez form   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. 2010 1040 ez form You may make a reasonable estimate of the value of the fringe benefits. 2010 1040 ez form In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. 2010 1040 ez form   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. 2010 1040 ez form If deposits are underpaid, see Deposit Penalties in section 8. 2010 1040 ez form Valuation of vehicles provided to employees. 2010 1040 ez form    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. 2010 1040 ez form For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. 2010 1040 ez form Special accounting rule for fringe benefits provided during November and December. 2010 1040 ez form   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. 2010 1040 ez form However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. 2010 1040 ez form   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. 2010 1040 ez form If you use the special accounting rule, your employee must also use it for the same period that you use it. 2010 1040 ez form You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. 2010 1040 ez form 5. 2010 1040 ez form Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. 2010 1040 ez form Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. 2010 1040 ez form The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. 2010 1040 ez form Both directly and indirectly tipped employees must report tips to you. 2010 1040 ez form The report should not include tips that the employee paid out to other employees. 2010 1040 ez form No report is required for months when tips are less than $20. 2010 1040 ez form Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. 2010 1040 ez form They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. 2010 1040 ez form Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. 2010 1040 ez form gov. 2010 1040 ez form The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. 2010 1040 ez form You are permitted to establish a system for electronic tip reporting by employees. 2010 1040 ez form See Regulations section 31. 2010 1040 ez form 6053-1(d). 2010 1040 ez form Collecting taxes on tips. 2010 1040 ez form   You must collect the employee social security and Medicare taxes on the employee's tips. 2010 1040 ez form You can also collect these taxes from the employee's wages or from other funds that he or she makes available. 2010 1040 ez form Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. 2010 1040 ez form Collect the employee Medicare tax for the whole year on all wages and tips. 2010 1040 ez form   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. 2010 1040 ez form You are responsible for the employer Medicare tax for the whole year on all wages and tips. 2010 1040 ez form File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. 2010 1040 ez form The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. 2010 1040 ez form Ordering rule. 2010 1040 ez form   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. 2010 1040 ez form Reporting tips. 2010 1040 ez form   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). 2010 1040 ez form Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. 2010 1040 ez form Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. 2010 1040 ez form The table in section 12 shows how tips are treated for FUTA tax purposes. 2010 1040 ez form   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. 2010 1040 ez form See Revenue Ruling 2012-18, 2012-26 I. 2010 1040 ez form R. 2010 1040 ez form B. 2010 1040 ez form 1032, available at www. 2010 1040 ez form irs. 2010 1040 ez form gov/irb/2012-26_IRB/ar07. 2010 1040 ez form html. 2010 1040 ez form 6. 2010 1040 ez form Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). 2010 1040 ez form In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. 2010 1040 ez form For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. 2010 1040 ez form Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. 2010 1040 ez form A “share farmer” working for you is not your employee. 2010 1040 ez form However, the share farmer may be subject to self-employment tax. 2010 1040 ez form In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. 2010 1040 ez form For details, see Regulations section 31. 2010 1040 ez form 3121(b)(16)-1. 2010 1040 ez form The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. 2010 1040 ez form You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. 2010 1040 ez form The $150 test applies separately to each farmworker that you employ. 2010 1040 ez form If you employ a family of workers, each member is treated separately. 2010 1040 ez form Do not count wages paid by other employers. 2010 1040 ez form The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. 2010 1040 ez form Exceptions. 2010 1040 ez form   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. 2010 1040 ez form   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. 2010 1040 ez form 7. 2010 1040 ez form How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. 2010 1040 ez form 2% (amount withheld) each for the employer and employee (12. 2010 1040 ez form 4% total). 2010 1040 ez form The social security wage base limit is $117,000. 2010 1040 ez form The tax rate for Medicare is 1. 2010 1040 ez form 45% (amount withheld) each for the employee and employer (2. 2010 1040 ez form 9% total). 2010 1040 ez form There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. 2010 1040 ez form Multiply each wage payment by these percentages to figure the tax to withhold from employees. 2010 1040 ez form Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). 2010 1040 ez form See section 5 for information on tips. 2010 1040 ez form Additional Medicare Tax withholding. 2010 1040 ez form   In addition to withholding Medicare tax at 1. 2010 1040 ez form 45%, you must withhold a 0. 2010 1040 ez form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2010 1040 ez form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2010 1040 ez form Additional Medicare Tax is only imposed on the employee. 2010 1040 ez form There is no employer share of Additional Medicare Tax. 2010 1040 ez form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2010 1040 ez form   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. 2010 1040 ez form For more information on Additional Medicare Tax, visit IRS. 2010 1040 ez form gov and enter “Additional Medicare Tax” in the search box. 2010 1040 ez form Deducting the tax. 2010 1040 ez form   Deduct the employee tax from each wage payment. 2010 1040 ez form If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. 2010 1040 ez form Employee's portion of taxes paid by employer. 2010 1040 ez form   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. 2010 1040 ez form This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. 2010 1040 ez form This again increases the amount of the additional taxes that you must pay. 2010 1040 ez form Household and agricultural employers. 2010 1040 ez form   This discussion does not apply to household and agricultural employers. 2010 1040 ez form If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. 2010 1040 ez form However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. 2010 1040 ez form See Publication 15-A for details. 2010 1040 ez form Sick pay payments. 2010 1040 ez form   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. 2010 1040 ez form For details on third-party payers of sick pay, see Publication 15-A. 2010 1040 ez form 8. 2010 1040 ez form Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. 2010 1040 ez form You must make the deposit by electronic funds transfer. 2010 1040 ez form For more information about electronic funds transfers, see How To Deposit , later in this section. 2010 1040 ez form Payment with Return $2,500 rule. 2010 1040 ez form   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. 2010 1040 ez form   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. 2010 1040 ez form Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. 2010 1040 ez form Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. 2010 1040 ez form Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. 2010 1040 ez form Semiweekly schedule depositors must timely deposit the amount. 2010 1040 ez form See Accuracy of Deposits Rule and How To Deposit, later in this section. 2010 1040 ez form When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. 2010 1040 ez form Therefore, farm and nonfarm workers are discussed together except where noted. 2010 1040 ez form Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. 2010 1040 ez form The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. 2010 1040 ez form The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). 2010 1040 ez form You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). 2010 1040 ez form If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. 2010 1040 ez form Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. 2010 1040 ez form Lookback period for employers of nonfarm workers. 2010 1040 ez form   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. 2010 1040 ez form These four quarters are your lookback period even if you did not report any taxes for any of the quarters. 2010 1040 ez form For 2014, the lookback period is July 1, 2012, through June 30, 2013. 2010 1040 ez form    Table 1. 2010 1040 ez form Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. 2010 1040 ez form 1, 2012 Jan. 2010 1040 ez form 1, 2013 Apr. 2010 1040 ez form 1, 2013 through through through through Sep. 2010 1040 ez form 30, 2012 Dec. 2010 1040 ez form 31, 2012 Mar. 2010 1040 ez form 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. 2010 1040 ez form For example, the lookback period for calendar year 2014 is calendar year 2012. 2010 1040 ez form In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. 2010 1040 ez form Lookback period for employers of farmworkers. 2010 1040 ez form   The lookback period for Form 943 is the second calendar year preceding the current calendar year. 2010 1040 ez form The lookback period for calendar year 2014 is calendar year 2012. 2010 1040 ez form Adjustments to lookback period taxes. 2010 1040 ez form   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). 2010 1040 ez form Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. 2010 1040 ez form Example. 2010 1040 ez form   An employer originally reported total taxes of $45,000 for the lookback period. 2010 1040 ez form The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. 2010 1040 ez form The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. 2010 1040 ez form Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. 2010 1040 ez form For monthly schedule depositors, the deposit period is a calendar month. 2010 1040 ez form The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. 2010 1040 ez form Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. 2010 1040 ez form You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. 2010 1040 ez form New employers. 2010 1040 ez form   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. 2010 1040 ez form Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). 2010 1040 ez form Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. 2010 1040 ez form If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. 2010 1040 ez form Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. 2010 1040 ez form Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. 2010 1040 ez form Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. 2010 1040 ez form For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. 2010 1040 ez form If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. 2010 1040 ez form Semiweekly deposit period spanning two quarters. 2010 1040 ez form   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. 2010 1040 ez form Example. 2010 1040 ez form   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. 2010 1040 ez form Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). 2010 1040 ez form Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. 2010 1040 ez form   Rose Co. 2010 1040 ez form reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. 2010 1040 ez form is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. 2010 1040 ez form However, for 2014, Rose Co. 2010 1040 ez form is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. 2010 1040 ez form Employers of farmworkers. 2010 1040 ez form   Red Co. 2010 1040 ez form reported taxes on its 2012 Form 943, line 9, of $48,000. 2010 1040 ez form On its 2013 Form 943, line 11, it reported taxes of $60,000. 2010 1040 ez form   Red Co. 2010 1040 ez form is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. 2010 1040 ez form However, for 2015, Red Co. 2010 1040 ez form is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. 2010 1040 ez form New agricultural employers. 2010 1040 ez form   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. 2010 1040 ez form However, see the $100,000 Next-Day Deposit Rule , later in this section. 2010 1040 ez form Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. 2010 1040 ez form A business day is any day other than a Saturday, Sunday, or legal holiday. 2010 1040 ez form For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). 2010 1040 ez form Semiweekly schedule depositors have at least 3 business days to make a deposit. 2010 1040 ez form If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. 2010 1040 ez form For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). 2010 1040 ez form Legal holiday. 2010 1040 ez form   The term “legal holiday” means any legal holiday in the District of Columbia. 2010 1040 ez form Legal holidays for 2014 are listed below. 2010 1040 ez form January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. 2010 1040 ez form February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. 2010 1040 ez form Monthly schedule example. 2010 1040 ez form   Spruce Co. 2010 1040 ez form is a monthly schedule depositor with seasonal employees. 2010 1040 ez form It paid wages each Friday during August but did not pay any wages during September. 2010 1040 ez form Under the monthly deposit schedule, Spruce Co. 2010 1040 ez form must deposit the combined tax liabilities for the four August paydays by September 15. 2010 1040 ez form Spruce Co. 2010 1040 ez form does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. 2010 1040 ez form Semiweekly schedule example. 2010 1040 ez form   Green, Inc. 2010 1040 ez form is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. 2010 1040 ez form Although Green, Inc. 2010 1040 ez form , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. 2010 1040 ez form The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. 2010 1040 ez form ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). 2010 1040 ez form Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. 2010 1040 ez form $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. 2010 1040 ez form For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. 2010 1040 ez form For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. 2010 1040 ez form Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. 2010 1040 ez form However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. 2010 1040 ez form For example, Fir Co. 2010 1040 ez form is a semiweekly schedule depositor. 2010 1040 ez form On Monday, Fir Co. 2010 1040 ez form accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. 2010 1040 ez form On Tuesday, Fir Co. 2010 1040 ez form accumulates additional taxes of $30,000. 2010 1040 ez form Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. 2010 1040 ez form does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). 2010 1040 ez form If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. 2010 1040 ez form Example. 2010 1040 ez form   Elm, Inc. 2010 1040 ez form started its business on May 1, 2014. 2010 1040 ez form On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. 2010 1040 ez form On Friday, May 9, Elm, Inc. 2010 1040 ez form paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. 2010 1040 ez form Elm, Inc. 2010 1040 ez form must deposit $100,000 by Monday, May 12, the next business day. 2010 1040 ez form Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. 2010 1040 ez form However, because Elm, Inc. 2010 1040 ez form accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. 2010 1040 ez form It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. 2010 1040 ez form Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. 2010 1040 ez form However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. 2010 1040 ez form Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. 2010 1040 ez form Makeup date for deposit shortfall: Monthly schedule depositor. 2010 1040 ez form Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. 2010 1040 ez form You may pay the shortfall with your return even if the amount is $2,500 or more. 2010 1040 ez form Semiweekly schedule depositor. 2010 1040 ez form Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. 2010 1040 ez form For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). 2010 1040 ez form However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. 2010 1040 ez form In this case, the shortfall must be deposited by April 30, 2014. 2010 1040 ez form Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). 2010 1040 ez form Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. 2010 1040 ez form If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. 2010 1040 ez form How To Deposit You must deposit employment taxes by electronic funds transfer. 2010 1040 ez form See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. 2010 1040 ez form Electronic deposit requirement. 2010 1040 ez form   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 2010 1040 ez form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2010 1040 ez form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2010 1040 ez form   EFTPS is a free service provided by the Department of the Treasury. 2010 1040 ez form To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands only) or 303-967-5916 (toll call). 2010 1040 ez form You can also visit the EFTPS website at www. 2010 1040 ez form eftps. 2010 1040 ez form gov. 2010 1040 ez form Additional information about EFTPS is also available in Publication 966. 2010 1040 ez form When you receive your EIN. 2010 1040 ez form   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. 2010 1040 ez form You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. 2010 1040 ez form Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. 2010 1040 ez form If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. 2010 1040 ez form Deposit record. 2010 1040 ez form   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. 2010 1040 ez form The number can be used as a receipt or to trace the payment. 2010 1040 ez form Depositing on time. 2010 1040 ez form   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. 2010 1040 ez form m. 2010 1040 ez form Eastern time the day before the date the deposit is due. 2010 1040 ez form If you use a third party to make deposits on your behalf, they may have different cutoff times. 2010 1040 ez form Same-day payment option. 2010 1040 ez form   If you fail to initiate a deposit transaction on EFTPS by 8 p. 2010 1040 ez form m. 2010 1040 ez form Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). 2010 1040 ez form To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. 2010 1040 ez form Please check with your financial institution regarding availability, deadlines, and costs. 2010 1040 ez form Your financial institution may charge you a fee for payments made this way. 2010 1040 ez form To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. 2010 1040 ez form eftps. 2010 1040 ez form gov to download the Same-Day Payment Worksheet. 2010 1040 ez form How to claim credit for overpayments. 2010 1040 ez form   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. 2010 1040 ez form Do not ask EFTPS to request a refund from the IRS for you. 2010 1040 ez form Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. 2010 1040 ez form The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. 2010 1040 ez form The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. 2010 1040 ez form For amounts not properly or timely deposited, the penalty rates are as follows. 2010 1040 ez form 2% - Deposits made 1 to 5 days late. 2010 1040 ez form 5% - Deposits made 6 to 15 days late. 2010 1040 ez form 10% - Deposits made 16 or more days late. 2010 1040 ez form Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. 2010 1040 ez form 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). 2010 1040 ez form 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. 2010 1040 ez form Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. 2010 1040 ez form Special rule for former Form 944 filers. 2010 1040 ez form    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. 2010 1040 ez form Order in which deposits are applied. 2010 1040 ez form   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). 2010 1040 ez form However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. 2010 1040 ez form Follow the instructions on the penalty notice that you received. 2010 1040 ez form For more information on designating deposits, see Revenue Procedure 2001-58. 2010 1040 ez form You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. 2010 1040 ez form irs. 2010 1040 ez form gov/pub/irs-irbs/irb01-50. 2010 1040 ez form pdf. 2010 1040 ez form Example. 2010 1040 ez form Cedar, Inc. 2010 1040 ez form is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. 2010 1040 ez form It does not make the deposit on July 15. 2010 1040 ez form On August 15, Cedar, Inc. 2010 1040 ez form deposits $2,000. 2010 1040 ez form Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. 2010 1040 ez form Accordingly, $500 of the July 15 liability remains undeposited. 2010 1040 ez form The penalty on this underdeposit will apply as explained earlier. 2010 1040 ez form Trust fund recovery penalty. 2010 1040 ez form   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. 2010 1040 ez form The penalty is the full amount of the unpaid trust fund tax. 2010 1040 ez form This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. 2010 1040 ez form   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. 2010 1040 ez form   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. 2010 1040 ez form A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. 2010 1040 ez form    Willfully means voluntarily, consciously, and intentionally. 2010 1040 ez form A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. 2010 1040 ez form “Averaged” failure-to-deposit penalty. 2010 1040 ez form   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. 2010 1040 ez form IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. 2010 1040 ez form Completed Form 941-SS, line 14, instead of Schedule B (Form 941). 2010 1040 ez form Failed to attach a properly completed Schedule B (Form 941). 2010 1040 ez form Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. 2010 1040 ez form   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. 2010 1040 ez form Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. 2010 1040 ez form   You can avoid the penalty by reviewing your return before filing it. 2010 1040 ez form Follow these steps before filing your Form 941-SS. 2010 1040 ez form If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. 2010 1040 ez form If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. 2010 1040 ez form Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. 2010 1040 ez form Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). 2010 1040 ez form For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). 2010 1040 ez form Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. 2010 1040 ez form If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). 2010 1040 ez form If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. 2010 1040 ez form If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. 2010 1040 ez form 9. 2010 1040 ez form Employer's Returns General instructions. 2010 1040 ez form   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. 2010 1040 ez form (U. 2010 1040 ez form S. 2010 1040 ez form Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. 2010 1040 ez form ) Employers with employees subject to U. 2010 1040 ez form S. 2010 1040 ez form income tax withholding. 2010 1040 ez form   If you have both employees who are subject to U. 2010 1040 ez form S. 2010 1040 ez form income tax withholding and employees who are not subject to U. 2010 1040 ez form S. 2010 1040 ez form income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. 2010 1040 ez form Nonfarm employers. 2010 1040 ez form   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. 2010 1040 ez form Due dates for each quarter of the calendar year are as follows. 2010 1040 ez form Quarter Due Jan. 2010 1040 ez form , Feb. 2010 1040 ez form , Mar. 2010 1040 ez form Apr. 2010 1040 ez form 30 Apr. 2010 1040 ez form , May, June July 31 July, Aug. 2010 1040 ez form , Sept. 2010 1040 ez form Oct. 2010 1040 ez form 31 Oct. 2010 1040 ez form , Nov. 2010 1040 ez form , Dec. 2010 1040 ez form Jan. 2010 1040 ez form 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. 2010 1040 ez form If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. 2010 1040 ez form   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. 2010 1040 ez form Form 944. 2010 1040 ez form   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). 2010 1040 ez form Household employers reporting social security and Medicare taxes. 2010 1040 ez form   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). 2010 1040 ez form Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. 2010 1040 ez form See Publication 926, Household Employer's Tax Guide, for more information. 2010 1040 ez form Employers of farmworkers. 2010 1040 ez form   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. 2010 1040 ez form   File a Form 943 each year for all taxable wages paid for farmwork. 2010 1040 ez form You may report household workers in a private home on a farm operated for profit on Form 943. 2010 1040 ez form Do not report wages for farmworkers on Form 941-SS or 944. 2010 1040 ez form   Send Form 943 to the IRS by January 31 of the following year. 2010 1040 ez form Send it with payment of any taxes due that you are not required to deposit. 2010 1040 ez form If you deposited all taxes when due, you have 10 additional days to file. 2010 1040 ez form Penalties. 2010 1040 ez form   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. 2010 1040 ez form The maximum penalty is generally 25% of the tax due. 2010 1040 ez form Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. 2010 1040 ez form 5% per month of the amount of tax. 2010 1040 ez form For individual filers only, the failure-to-pay penalty is reduced from 0. 2010 1040 ez form 5% per month to 0. 2010 1040 ez form 25% per month if an installment agreement is in effect. 2010 1040 ez form You must have filed your return on or before the due date of the return to qualify for the reduced penalty. 2010 1040 ez form The maximum amount of the failure-to-pay penalty is also 25% of the tax due. 2010 1040 ez form If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. 2010 1040 ez form The penalties will not be charged if you have a reasonable cause for failing to file or pay. 2010 1040 ez form If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. 2010 1040 ez form Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. 2010 1040 ez form See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. 2010 1040 ez form Prior Period Adjustments Forms for prior period adjustments. 2010 1040 ez form   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. 2010 1040 ez form There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. 2010 1040 ez form Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. 2010 1040 ez form Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. 2010 1040 ez form See Revenue Ruling 2009-39, 2009-52 I. 2010 1040 ez form R. 2010 1040 ez form B. 2010 1040 ez form 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. 2010 1040 ez form You can find Revenue Ruling 2009-39, at www. 2010 1040 ez form irs. 2010 1040 ez form gov/irb/2009-52_IRB/ar14. 2010 1040 ez form html. 2010 1040 ez form Background. 2010 1040 ez form   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. 2010 1040 ez form Treasury Decision 9405, 2008-32 I. 2010 1040 ez form R. 2010 1040 ez form B. 2010 1040 ez form 293, is available at www. 2010 1040 ez form irs. 2010 1040 ez form gov/irb/2008-32_IRB/ar13. 2010 1040 ez form html. 2010 1040 ez form You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. 2010 1040 ez form You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. 2010 1040 ez form We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. 2010 1040 ez form Correcting employment taxes. 2010 1040 ez form   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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The 2010 1040 Ez Form

2010 1040 ez form 13. 2010 1040 ez form   Base de Bienes Table of Contents Introduction Useful Items - You may want to see: Base de CostoBienes Raíces Base AjustadaAumentos a la Base Disminuciones a la Base Base Distinta al CostoBienes Recibidos por Servicios Intercambios Sujetos a Impuestos Conversiones Involuntarias Intercambios no Sujetos a Impuestos Bienes Traspasados de un Cónyuge Bienes Recibidos como Donación Bienes Heredados Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Acciones y Bonos Introduction Este capítulo explica cómo calcular la base de bienes. 2010 1040 ez form Se divide en las siguientes secciones: Base de costo. 2010 1040 ez form Base ajustada. 2010 1040 ez form Base distinta al costo. 2010 1040 ez form Su base es la cantidad de inversión en bienes para propósitos no sujetos a impuestos. 2010 1040 ez form Use la base para calcular las pérdidas o ganancias provenientes de la venta, intercambio u otra enajenación de bienes. 2010 1040 ez form Además, use la base para calcular las deducciones por depreciación, amortización, agotamiento y pérdidas fortuitas. 2010 1040 ez form Si usa bienes para propósitos tanto comerciales como de inversión y personales, tiene que distribuir la base de acuerdo con el uso. 2010 1040 ez form Sólo se puede depreciar la base asignada al uso comercial o de inversión de los bienes. 2010 1040 ez form Su base original de los bienes se ajusta (aumenta o disminuye) según ciertos hechos. 2010 1040 ez form Por ejemplo, si realiza mejoras a los bienes, aumente la base. 2010 1040 ez form Si hace deducciones por depreciación o pérdidas fortuitas, o reclama ciertos créditos, reduzca la base. 2010 1040 ez form Mantenga documentación precisa de todos los artículos que afecten la base de sus bienes. 2010 1040 ez form Para más información sobre cómo mantener dicha documentación, consulte el capítulo 1 . 2010 1040 ez form Useful Items - You may want to see: Publicación 15-B Employer's Tax Guide to Fringe Benefits (Guía tributaria sobre beneficios marginales para empleadores), en inglés 525 Taxable and Nontaxable Income (Ingresos sujetos a impuestos y no sujetos a impuestos), en inglés 535 Business Expenses (Gastos de negocio), en inglés 537 Installment Sales (Ventas a plazos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversión), en inglés 551 Basis of Assets (Base de activos), en inglés 946 How To Depreciate Property (Cómo depreciar los bienes), en inglés Base de Costo La base de los bienes comprados normalmente es el costo de dichos bienes. 2010 1040 ez form El costo es la cantidad que usted paga en efectivo, obligaciones de deuda, otros bienes o servicios. 2010 1040 ez form Éste también puede incluir cantidades que paga por los siguientes artículos: Impuesto sobre ventas, Flete, Instalación y pruebas, Impuestos sobre artículos de uso y consumo, Honorarios legales y contables (cuando se tienen que capitalizar), Timbres de recaudación de impuestos, Costos de registro e Impuestos sobre bienes raíces (si usted los asume por el vendedor). 2010 1040 ez form Además, la base de activos de bienes raíces y de negocios puede incluir otros artículos. 2010 1040 ez form Préstamos con intereses bajos o sin intereses. 2010 1040 ez form    Si compra bienes con un plan de pago a plazos con bajos intereses o sin intereses, la base de los bienes es el precio de compra establecido menos las cantidades consideradas intereses no establecidos. 2010 1040 ez form Por lo general, se tienen intereses no establecidos si la tasa de interés es menor que la tasa federal correspondiente. 2010 1040 ez form   Para obtener más información, consulte Unstated Interest and Original Issue Discount (OID) (Intereses no establecidos y descuento de la emisión original (OID, por sus siglas en inglés)) en la Publicación 537, en inglés. 2010 1040 ez form Bienes Raíces Los bienes raíces, conocidos también como bienes inmuebles, consisten en tierra y, normalmente, todo lo que esté construido sobre esta tierra, lo que crezca en ella y todo lo instalado en ésta. 2010 1040 ez form Si compra bienes raíces, algunos honorarios y otros gastos que usted pague son parte de la base de costo de los bienes. 2010 1040 ez form Compra por suma global. 2010 1040 ez form   Si compra edificios junto con la tierra por una suma global, asigne la base del costo entre la tierra y los edificios. 2010 1040 ez form Asigne el costo según los valores justos de mercado (FMV, por sus siglas en inglés) respectivos de la tierra y los edificios al momento de la compra. 2010 1040 ez form Calcule la base de cada uno de los activos multiplicando la suma global por una fracción. 2010 1040 ez form El numerador es el valor justo de mercado de dicho activo y el denominador es el valor justo de mercado de los bienes en su totalidad al momento de la compra. 2010 1040 ez form    Si no está seguro del valor justo de mercado de la tierra y los edificios, puede asignar la base de dichos bienes conforme a sus valores tasados para propósitos del impuesto sobre bienes raíces. 2010 1040 ez form Valor justo de mercado (FMV). 2010 1040 ez form   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual los bienes cambian de propietario entre un comprador y un vendedor, cuando ninguno tiene la obligación de comprar o vender y cuando ambos tienen conocimiento razonable de todo hecho necesario. 2010 1040 ez form Las ventas de bienes similares alrededor de la misma fecha pueden ser útiles para calcular el valor justo de mercado de los bienes. 2010 1040 ez form Asunción de hipoteca. 2010 1040 ez form   Si compra bienes y asume una hipoteca existente sobre los bienes (o si compra bienes sujetos a hipoteca), su base incluye la cantidad que paga por los bienes más la cantidad que se tiene que pagar sobre la hipoteca. 2010 1040 ez form Cargos de liquidación. 2010 1040 ez form   Su base incluye los cargos de liquidación y los costos de cierre que pagó por comprar los bienes. 2010 1040 ez form Un cargo por comprar bienes es un costo que se tiene que pagar aun si compra los bienes en efectivo. 2010 1040 ez form No incluya en su base cargos ni costos por obtener un préstamo sobre los bienes. 2010 1040 ez form   Los siguientes son algunos de los cargos por liquidación o costos de cierre que puede incluir en la base de los bienes: Cargos por investigación del título de propiedad. 2010 1040 ez form Cargos por conexión de servicios públicos. 2010 1040 ez form Cargos por trámites legales (incluyendo cargos por la búsqueda del título y la preparación del contrato de compraventa y la escritura). 2010 1040 ez form Costos de registro. 2010 1040 ez form Cargos por estudios topográficos. 2010 1040 ez form Impuestos de traspaso. 2010 1040 ez form Seguro de título de la propiedad. 2010 1040 ez form Cantidades que adeuda el vendedor y que usted acuerda pagar, como impuestos o intereses atrasados, costos de registro y cargos hipotecarios, cargos por mejoras o reparaciones y comisiones por ventas. 2010 1040 ez form   Los costos de liquidación no incluyen cantidades puestas en depósito para el pago futuro de gastos como impuestos y seguro. 2010 1040 ez form   Los siguientes son algunos de los cargos por liquidación y costos de cierre que no puede incluir en la base de los bienes: Primas de un seguro contra hechos fortuitos. 2010 1040 ez form Alquiler por ocupación de la propiedad antes del cierre. 2010 1040 ez form Cargos por servicios públicos u otros servicios relacionados con la ocupación de la propiedad antes del cierre. 2010 1040 ez form Cargos relacionados con la obtención de un préstamo, tales como puntos (puntos de descuento, costos originarios del préstamo), primas de seguro hipotecario, cargos por asunción del préstamo, costo de un informe de crédito y cargos por una tasación que sea requisito del prestamista. 2010 1040 ez form Cargos por refinanciamiento de una hipoteca. 2010 1040 ez form Impuestos sobre bienes raíces. 2010 1040 ez form   Si paga los impuestos sobre bienes raíces que el vendedor adeudaba sobre los bienes raíces que usted compró y el vendedor no se los reembolsa, considere estos impuestos como parte de su base. 2010 1040 ez form No puede deducirlos como gasto. 2010 1040 ez form    Si le reembolsa al vendedor los impuestos que éste pagó por usted, normalmente puede deducir la cantidad como gasto en el año de la compra. 2010 1040 ez form No incluya esta cantidad en la base de bienes. 2010 1040 ez form Si no se los reembolsa al vendedor, tiene que restar esos impuestos de su base. 2010 1040 ez form Puntos. 2010 1040 ez form   Si paga puntos para obtener un préstamo (incluyendo una hipoteca, una segunda hipoteca, una línea de crédito o un préstamo sobre el valor neto de la vivienda), no sume los puntos a la base de los bienes correspondientes. 2010 1040 ez form Normalmente, los puntos se deducen a lo largo del plazo del préstamo. 2010 1040 ez form Para más información sobre cómo deducir puntos, consulte el capítulo 23 . 2010 1040 ez form Puntos de hipoteca de vivienda. 2010 1040 ez form   Le pueden corresponder reglas especiales sobre los puntos que usted y el vendedor paguen cuando usted obtenga una hipoteca para comprar su vivienda principal. 2010 1040 ez form Si se cumplen ciertos requisitos, puede deducir los puntos en su totalidad para el año en que se pagaron. 2010 1040 ez form Reduzca la base de su vivienda por los puntos que pagó el vendedor. 2010 1040 ez form Base Ajustada Antes de calcular las pérdidas o ganancias de una venta, intercambio u otra enajenación de bienes o de calcular la depreciación, agotamiento o amortización permisibles, por regla general, tiene que realizar ciertos ajustes (aumentos o disminuciones) a la base del costo o base distinta al costo (explicadas más adelante) de los bienes. 2010 1040 ez form El resultado de estos ajustes a la base es la base ajustada. 2010 1040 ez form Aumentos a la Base Aumente la base de los bienes por todos los artículos correctamente sumados a una cuenta de capital. 2010 1040 ez form Ejemplos de artículos que aumentan la base se encuentran en la Tabla 13-1. 2010 1040 ez form Algunos de estos artículos se explican a continuación. 2010 1040 ez form Mejoras. 2010 1040 ez form   Sume a su base de los bienes el costo de las mejoras que tengan vida útil de más de 1 año, si éstas aumentan el valor de los bienes, prolongan su vida útil o los adaptan para un uso diferente. 2010 1040 ez form Por ejemplo, las mejoras incluyen la instalación de una sala de recreación en un sótano no terminado, la construcción de un baño o dormitorio adicional, la colocación de una cerca, la instalación de nueva plomería o cableado, la instalación de un nuevo tejado o la pavimentación de la entrada de autos. 2010 1040 ez form Gravámenes por mejoras locales. 2010 1040 ez form   Sume a la base de los bienes los cargos por mejoras como calles y aceras o banquetas, si éstas aumentan el valor de los bienes. 2010 1040 ez form No deduzca dichos cargos como impuestos. 2010 1040 ez form Sin embargo, puede deducir como impuestos los cargos por mantenimiento, reparaciones o cargos de intereses relacionados con las mejoras. 2010 1040 ez form Ejemplo. 2010 1040 ez form El ayuntamiento transforma la calle ubicada frente a su tienda en un paseo peatonal y le tasa un gravamen a la propiedad de usted y a las de otros propietarios afectados por el costo del cambio de la calle. 2010 1040 ez form Sume dicho cargo a la base de sus bienes. 2010 1040 ez form En este ejemplo, el cargo es un activo depreciable. 2010 1040 ez form Disminuciones a la Base Reduzca la base de bienes por todo lo que represente un rendimiento de capital en el período durante el cual tuvo los bienes. 2010 1040 ez form Los ejemplos de artículos que reducen la base se encuentran en la Tabla 13-1. 2010 1040 ez form Algunos de estos artículos se explican a continuación. 2010 1040 ez form Tabla 13-1. 2010 1040 ez form Ejemplos de Ajustes a la Base Aumentos a la Base Disminuciones a la Base • Mejoras de capital: • Exclusión en los ingresos de subsidios  por sistemas de ahorro de energía   Ampliación de la vivienda     Instalación de un tejado completo     Pavimentación de la entrada de autos • Deducciones por pérdidas fortuitas o  por robo y reembolsos de seguros   Instalación de aire acondicionado central     Cambio del cableado en la vivienda         • Gravámenes por mejoras locales: • Ganancia aplazada de la venta de una  vivienda   Conexiones de agua     Extensión de cables de servicios públicos   hasta la propiedad • Crédito por vehículos con motor  alternativo (Formulario 8910)   Banquetas o aceras     Calles       • Crédito por bienes para recargar  vehículos de combustible alternativo   (Formulario 8911)             • Pérdidas por hechos fortuitos:  Restauración de bienes dañados   • Créditos por energía eficaz  residencial (Formulario 5695)         • Depreciación y deducción conforme a  la sección 179       • Honorarios legales: • Distribuciones de sociedades  anónimas no sujetos a impuestos   Costo de defender y perfeccionar un título   de propiedad     Honorarios por obtener la reducción de un   gravamen del ayuntamiento • Determinadas deudas canceladas  excluidas de los ingresos       • Costos de zonificación • Servidumbres (derechos de acceso  a la propiedad)         • Beneficios tributarios por adopción Pérdidas por hecho fortuito y robo. 2010 1040 ez form   Si tiene pérdidas por hecho fortuito o por robo, reste de la base de los bienes el dinero del seguro u otros reembolsos y las pérdidas deducibles no cubiertas por el seguro. 2010 1040 ez form    Tiene que aumentar la base de los bienes por la cantidad que gaste en reparaciones que restauren los bienes a su condición previa al hecho fortuito. 2010 1040 ez form   Para obtener más información acerca de las pérdidas fortuitas y por robo, consulte el capítulo 25 . 2010 1040 ez form Depreciación y deducción conforme a la sección 179. 2010 1040 ez form   Reste de la base de la propiedad comercial calificada las deducciones que haya declarado conforme a la sección 179 y la depreciación que haya deducido, o pudo haber deducido (incluyendo todo descuento especial por depreciación), en la declaración de impuestos según el método de depreciación que seleccionó. 2010 1040 ez form   Para obtener más información acerca de la depreciación y la deducción conforme a la sección 179, consulte la Publicación 946 y las Instrucciones del Formulario 4562, ambas en inglés. 2010 1040 ez form Ejemplo. 2010 1040 ez form Usted fue propietario de un dúplex usado como vivienda de alquiler que le costó $40,000, de los cuales $35,000 fueron asignados al edificio y $5,000 al terreno. 2010 1040 ez form Hizo una ampliación al dúplex que costó $10,000. 2010 1040 ez form En febrero del año pasado, el dúplex sufrió daños por un incendio. 2010 1040 ez form Hasta ese momento, usted había descontado una depreciación de $23,000. 2010 1040 ez form Vendió algunos materiales rescatados del siniestro por $1,300 y cobró $19,700 de la compañía de seguros. 2010 1040 ez form Dedujo una pérdida fortuita de $1,000 en su declaración de impuestos sobre el ingreso del año pasado. 2010 1040 ez form Gastó $19,000 del dinero del seguro para la restauración del dúplex, que se completó este año. 2010 1040 ez form Tiene que usar la base ajustada del dúplex después de la restauración para determinar la depreciación para el resto del período de recuperación de la propiedad. 2010 1040 ez form Calcule la base ajustada del dúplex de la siguiente manera: Costo original del dúplex $35,000 Ampliación hecha al dúplex 10,000 Costo total del dúplex $45,000 Menos: Depreciación 23,000 Base ajustada antes del hecho fortuito $22,000 Menos: Dinero del seguro $19,700     Pérdida fortuita deducida 1,000     Materiales rescatados 1,300 22,000 Base ajustada después del hecho fortuito $-0- Sume: Costo de restauración del dúplex 19,000 Base ajustada después de la restauración $19,000 Nota: La base del terreno es el costo original de $5,000. 2010 1040 ez form Servidumbres (derechos de acceso a la propiedad). 2010 1040 ez form   La cantidad recibida por otorgar una servidumbre normalmente se considera ganancia de la venta de una participación en bienes raíces. 2010 1040 ez form Esto reduce la base de la parte afectada de los bienes. 2010 1040 ez form Si la cantidad recibida es mayor que la base de la parte de la propiedad afectada por la servidumbre, reduzca su base de esa parte a cero y considere el remanente como una ganancia reconocida. 2010 1040 ez form   Si la ganancia es sobre bienes de capital, consulte el capítulo 16 para obtener más información acerca de cómo declararla. 2010 1040 ez form Si la ganancia es sobre bienes usados en una ocupación o negocio, consulte la Publicación 544, en inglés, para obtener información acerca de cómo declararla. 2010 1040 ez form Exclusión de subsidios por sistemas de ahorro de energía. 2010 1040 ez form   Puede excluir del ingreso bruto todo subsidio recibido de una compañía de servicios públicos por la compra o instalación de un sistema de ahorro de energía para una vivienda. 2010 1040 ez form De la base de los bienes para los cuales recibió el subsidio, reste la cantidad excluida. 2010 1040 ez form Para obtener más información acerca de este subsidio, consulte el capítulo 12 . 2010 1040 ez form Ganancia aplazada de la venta de una vivienda. 2010 1040 ez form    Si aplazó la ganancia de la venta de su vivienda principal según las reglas en vigencia antes del 7 de mayo de 1997, tiene que restar la ganancia aplazada de la base de la vivienda que adquirió como reposición. 2010 1040 ez form Para obtener más información acerca de las reglas sobre la venta de una vivienda, vea el capítulo 15 . 2010 1040 ez form Base Distinta al Costo En muchas ocasiones, no puede usar el costo como base. 2010 1040 ez form En estos casos, se puede usar el valor justo de mercado o la base ajustada de los bienes. 2010 1040 ez form El valor justo de mercado y la base ajustada se explican en secciones anteriores. 2010 1040 ez form Bienes Recibidos por Servicios Si recibe bienes por sus servicios, incluya el valor justo de mercado de dichos bienes en los ingresos. 2010 1040 ez form La cantidad que incluye en los ingresos es la base. 2010 1040 ez form Si los servicios se prestaron por un precio acordado con anticipación, éste se aceptará como el valor justo de mercado de los bienes si no existen pruebas de lo contrario. 2010 1040 ez form Bienes restringidos. 2010 1040 ez form   Si recibe bienes por sus servicios y los bienes están sujetos a ciertas restricciones, la base de los bienes es el valor justo de mercado en el momento en que estén sustancialmente establecidos sus derechos a dichos bienes. 2010 1040 ez form Sin embargo, esta regla no corresponde si elige incluir en los ingresos el valor justo de mercado de los bienes en el momento en que se le traspasen dichos bienes, menos la cantidad que pagó por éstos. 2010 1040 ez form Su derecho sobre esos bienes están sustancialmente establecidos cuando dichos bienes se pueden traspasar o cuando no están sujetos a un riesgo importante de pérdida (es decir, usted tiene pocas probabilidades de perderlos). 2010 1040 ez form Para obtener más información, consulte Restricted Property (Bienes restringidos) en la Publicación 525, en inglés. 2010 1040 ez form Compra por valor inferior. 2010 1040 ez form   Una compra por valor inferior es una compra de un artículo por un valor menor que su valor justo de mercado. 2010 1040 ez form Si, como compensación por servicios, compra productos u otros bienes por un valor menor al valor justo de mercado, incluya en su ingreso la diferencia entre el precio de compra y el valor justo de mercado de los bienes. 2010 1040 ez form La base de los bienes es el valor justo de mercado (precio de compra más la cantidad que se incluye en los ingresos). 2010 1040 ez form   Si la diferencia entre el precio de compra y el valor justo de mercado es un descuento al empleado, no incluya la diferencia en los ingresos. 2010 1040 ez form Sin embargo, la base de los bienes sigue siendo el valor justo de mercado. 2010 1040 ez form Consulte Employee Discounts (Descuentos del empleado) en la Publicación 15-B, en inglés. 2010 1040 ez form Intercambios Sujetos a Impuestos Un intercambio sujeto a impuestos es aquel intercambio en el que la ganancia está sujeta a impuestos o la pérdida es deducible. 2010 1040 ez form Una ganancia sujeta a impuestos o pérdida deducible también se conoce como ganancia o pérdida reconocida. 2010 1040 ez form Si recibe bienes como intercambio por otros bienes a través de un intercambio sujeto a impuestos, normalmente la base de los bienes que recibe es el valor justo de mercado al momento del intercambio. 2010 1040 ez form Conversiones Involuntarias Si recibe bienes de reposición como resultado de una conversión involuntaria, tal como un hecho fortuito, robo o expropiación forzosa, calcule la base de los bienes de reposición usando la base de los bienes convertidos. 2010 1040 ez form Bienes similares o afines. 2010 1040 ez form   Si recibe bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es la misma que la base de los bienes convertidos en la fecha de la conversión, con los siguientes ajustes: Reduzca la base por lo siguiente: Toda pérdida que reconozca en la conversión involuntaria. 2010 1040 ez form Todo dinero que reciba y que no gaste en bienes afines. 2010 1040 ez form Aumente la base por lo siguiente: Toda ganancia que reconozca en la conversión involuntaria. 2010 1040 ez form Todo costo de adquisición de los bienes de reposición. 2010 1040 ez form Dinero o bienes no similares ni afines. 2010 1040 ez form    Si recibe dinero o bienes no similares o no afines en servicio o uso a los bienes convertidos y compra bienes de reposición similares o afines en servicio o uso a los bienes convertidos, la base de los bienes de reposición es el costo menos la ganancia no reconocida en la conversión. 2010 1040 ez form Ejemplo. 2010 1040 ez form El estado expropió sus bienes. 2010 1040 ez form La base ajustada de los bienes era $26,000 y el estado le pagó $31,000 por éstos. 2010 1040 ez form Usted obtuvo una ganancia de $5,000 ($31,000 − $26,000). 2010 1040 ez form Por $29,000 compró bienes de reposición similares en uso a los bienes convertidos. 2010 1040 ez form Obtiene una ganancia de $2,000 ($31,000 − $29,000), la parte no gastada del pago que recibió del estado. 2010 1040 ez form Su ganancia no reconocida es $3,000, la diferencia entre los $5,000 de ganancia obtenida y los $2,000 de ganancia reconocida. 2010 1040 ez form La base de los bienes de reposición se calcula de la siguiente manera: Costo de los bienes de reposición $29,000 Menos: Ganancia no reconocida 3,000 Base de los bienes de reposición $26,000 Cómo distribuir la base. 2010 1040 ez form   Si compra más de una propiedad de reposición, distribuya la base entre los bienes de acuerdo con los costos respectivos. 2010 1040 ez form Base de depreciación. 2010 1040 ez form   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS (Sistema modificado de recuperación acelerada de costos) adquiridos en una conversión involuntaria. 2010 1040 ez form Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2010 1040 ez form Intercambios no Sujetos a Impuestos Un intercambio no sujeto a impuestos es aquel intercambio en el que no se gravan las ganancias y no se pueden deducir las pérdidas. 2010 1040 ez form Si recibe bienes por intercambio no sujetos a impuestos, normalmente la base es la misma que la base de los bienes que traspasó. 2010 1040 ez form Consulte Canjes no Sujetos a Impuestos en el capítulo 14. 2010 1040 ez form Intercambios de Bienes del Mismo Tipo El intercambio de bienes del mismo tipo es la clase más común de intercambio no sujeto a impuestos. 2010 1040 ez form Para considerarse intercambio de bienes del mismo tipo, tanto los bienes canjeados como los bienes recibidos tienen que ser los siguientes: Bienes calificados. 2010 1040 ez form Bienes del mismo tipo. 2010 1040 ez form La base de los bienes que recibe normalmente es la misma que la base ajustada de los bienes que traspase. 2010 1040 ez form Si canjea los bienes en un intercambio de bienes del mismo tipo y también paga dinero, la base de los bienes recibidos es la base ajustada de los bienes que entregó más el dinero que pagó. 2010 1040 ez form Bienes calificados. 2010 1040 ez form   En un intercambio de bienes del mismo tipo, tiene que mantener para inversión o uso productivo en su ocupación o negocio tanto los bienes que traspase como los bienes que reciba. 2010 1040 ez form Bienes del mismo tipo. 2010 1040 ez form   Tiene que haber un intercambio de bienes del mismo tipo. 2010 1040 ez form Los bienes del mismo tipo son bienes de la misma naturaleza o carácter, aun si son de grado o calidad diferente. 2010 1040 ez form El intercambio de bienes raíces por bienes raíces, o de bienes muebles por bienes muebles similares, es un intercambio de bienes del mismo tipo. 2010 1040 ez form Ejemplo. 2010 1040 ez form Usted canjea un camión viejo que usó en su negocio con una base ajustada de $1,700 por un camión nuevo que tiene un costo de $6,800. 2010 1040 ez form El concesionario le hace un descuento de $2,000 por el camión viejo y usted paga $4,800. 2010 1040 ez form Esto es un ejemplo de un intercambio de bienes del mismo tipo. 2010 1040 ez form La base del camión nuevo es $6,500 (la base ajustada del camión viejo, $1,700, más la cantidad que pagó, $4,800). 2010 1040 ez form Si vende el camión viejo a un tercero por $2,000, en lugar de hacer un canje y luego comprar un camión nuevo a un concesionario, usted tiene una ganancia sujeta a impuestos de $300 sobre la venta (el precio de venta de $2,000 menos la base ajustada de $1,700). 2010 1040 ez form La base del camión nuevo es el precio que paga al concesionario. 2010 1040 ez form Intercambios parcialmente no sujetos a impuestos. 2010 1040 ez form   Un intercambio parcialmente no sujeto a impuestos es un intercambio en el que usted recibe bienes que no son del mismo tipo o dinero, además de bienes del mismo tipo. 2010 1040 ez form La base de los bienes que recibe es igual a la base ajustada total de los bienes que traspasó, con los siguientes ajustes: Reduzca la base por lo siguiente: Todo el dinero que reciba. 2010 1040 ez form Todas las pérdidas que reconozca en el intercambio. 2010 1040 ez form Aumente la base por lo siguiente: Todos los costos adicionales en los que incurra. 2010 1040 ez form Todas las ganancias que reconozca en el intercambio. 2010 1040 ez form Si la otra parte implicada en el intercambio asume las deudas que le pertenecen a usted, trate la asunción de deuda como dinero que usted recibió en el intercambio. 2010 1040 ez form Asignación de la base. 2010 1040 ez form   Si recibe tanto bienes del mismo tipo como bienes que no son del mismo tipo en el intercambio, asigne la base primero a los bienes que no sean del mismo tipo, excepto dinero, hasta su valor justo de mercado en la fecha del intercambio. 2010 1040 ez form El resto es la base de los bienes del mismo tipo. 2010 1040 ez form Información adicional. 2010 1040 ez form   Para obtener más información, consulte Like-Kind Exchanges (Intercambios de bienes del mismo tipo) en el capítulo 1 de la Publicación 544, en inglés. 2010 1040 ez form Base de depreciación. 2010 1040 ez form   Hay reglas especiales para determinar y depreciar la base de los bienes MACRS adquiridos en un intercambio de bienes del mismo tipo. 2010 1040 ez form Para información, vea What Is the Basis of Your Depreciable Property? (¿Cuál es la base de los bienes depreciables?), en el capítulo 1 de la Publicación 946, en inglés. 2010 1040 ez form Bienes Traspasados de un Cónyuge La base de los bienes traspasados a usted o traspasados en fideicomiso para su beneficio por su cónyuge es la misma base que la base ajustada de su cónyuge. 2010 1040 ez form Se aplica la misma regla a un traspaso efectuado por su ex cónyuge en relación con su divorcio. 2010 1040 ez form Sin embargo, para bienes traspasados en fideicomiso, ajuste la base según las ganancias reconocidas por su cónyuge o ex cónyuge si las obligaciones asumidas, más las obligaciones a las que están sujetos los bienes, son mayores que la base ajustada de los bienes traspasados. 2010 1040 ez form Si los bienes que le son traspasados son bonos de ahorros estadounidenses de la serie E, serie EE o serie I, el cesionario tiene que incluir en el ingreso los intereses devengados a la fecha del traspaso. 2010 1040 ez form Su base en los bonos, inmediatamente después del traspaso, es igual a la base del cesionario más el ingreso de intereses que se pueda incluir en el ingreso del cesionario. 2010 1040 ez form Para obtener más información acerca de estos bonos, consulte el capítulo 7 . 2010 1040 ez form Al momento del traspaso, el cesionario tiene que entregarle la documentación necesaria para determinar la base ajustada y el período de tenencia de los bienes a partir de la fecha de traspaso. 2010 1040 ez form Para obtener más información acerca del traspaso de bienes de un cónyuge, consulte el capítulo 14 . 2010 1040 ez form Bienes Recibidos como Donación Para calcular la base de una propiedad recibida como donación, tiene que conocer la base ajustada del donante justo antes de la donación, el valor justo de mercado de esta propiedad al momento en que se dona y los impuestos sobre donaciones pagados por dicha propiedad. 2010 1040 ez form Valor justo de mercado menor que la base ajustada del donante. 2010 1040 ez form   Si el valor justo de mercado de los bienes al momento de la donación es menor que la base ajustada del donante, la base depende de si usted tiene ganancias o pérdidas cuando enajene los bienes. 2010 1040 ez form Su base para calcular ganancias es la misma que la base ajustada del donante más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2010 1040 ez form Su base para calcular pérdidas es el valor justo de mercado cuando recibió la donación más o menos los ajustes requeridos a la base mientras usted tenía los bienes. 2010 1040 ez form Vea Base Ajustada , anteriormente. 2010 1040 ez form Ejemplo. 2010 1040 ez form Usted recibió un acre de terreno como donación. 2010 1040 ez form Al momento de la donación, el terreno tenía un valor justo de mercado de $8,000. 2010 1040 ez form La base ajustada del donante era $10,000. 2010 1040 ez form Después de recibir los bienes, no sucedió nada que aumentara ni disminuyera la base de los mismos. 2010 1040 ez form Si posteriormente usted vende los bienes por $12,000, tendrá una ganancia de $2,000 porque tiene que usar la base ajustada del donante al momento de la donación ($10,000) como base para calcular la ganancia. 2010 1040 ez form Si vende los bienes por $7,000, tendrá una pérdida de $1,000 porque tiene que usar el valor justo de mercado al momento de la donación ($8,000) como base para calcular la pérdida. 2010 1040 ez form Si el precio de venta está entre $8,000 y $10,000, no tiene ganancias ni pérdidas. 2010 1040 ez form Bienes comerciales. 2010 1040 ez form   Si mantiene la donación como bienes comerciales, su base para calcular deducciones por depreciación, agotamiento o amortización es la misma que la base del donante más o menos los ajustes requeridos a la base mientras usted tiene los bienes. 2010 1040 ez form Valor justo de mercado igual o mayor que la base ajustada del donante. 2010 1040 ez form   Si el valor justo de mercado de los bienes es igual o mayor que la base ajustada del donante, la base es la base ajustada del donante al momento en que usted recibió la donación. 2010 1040 ez form Aumente la base por la totalidad o parte de los impuestos sobre donaciones pagados, según la fecha de donación, como se explica más adelante. 2010 1040 ez form   Además, para calcular las pérdidas o ganancias de una venta u otra enajenación o para calcular deducciones por depreciación, agotamiento o amortización sobre bienes comerciales, tiene que aumentar o reducir la base (la base ajustada del donante) por los ajustes requeridos a la base mientras usted tuvo los bienes. 2010 1040 ez form Vea Base Ajustada , anteriormente. 2010 1040 ez form   Si recibió una donación durante el año tributario, aumente la base de la donación (la base ajustada del donante) por la parte del impuesto sobre donaciones pagado sobre esta donación debido al aumento neto en valor de la donación. 2010 1040 ez form Calcule el aumento multiplicando el impuesto pagado sobre la donación por la siguiente fracción. 2010 1040 ez form El numerador de la fracción es el aumento neto del valor de la donación y el denominador es la cantidad de la donación. 2010 1040 ez form   El aumento neto del valor de la donación es el valor justo de mercado de la donación menos la base ajustada del donante. 2010 1040 ez form La cantidad de la donación es el valor para fines del impuesto sobre la donación después de haber sido reducida por toda exclusión anual y deducción conyugal o caritativa que corresponda a la donación. 2010 1040 ez form Ejemplo. 2010 1040 ez form En el año 2013, usted recibió una donación de bienes de su madre que tenía un valor justo de mercado de $50,000. 2010 1040 ez form La base ajustada de su madre era $20,000. 2010 1040 ez form La cantidad de la donación para propósitos del impuesto sobre donaciones era $36,000 ($50,000 menos la exclusión anual de $14,000). 2010 1040 ez form Su madre pagó un impuesto sobre donaciones de $7,320 sobre los bienes. 2010 1040 ez form La base de usted es $26,076, calculada de la siguiente manera: Valor justo de mercado. 2010 1040 ez form $50,000 Menos: Base ajustada −20,000 Aumento neto en valor $30,000     Impuesto sobre la donación pagado $7,320 Multiplicado por ($30,000 ÷ $36,000) × 0. 2010 1040 ez form 83 Impuesto sobre la donación debido al aumento neto en valor $6,076 Base ajustada de los bienes para su madre +20,000 La base de los bienes para usted $26,076 Nota: Si recibió una donación antes de 1977, la base de la donación para usted (la base ajustada del donante) incluye todos los impuestos sobre donaciones pagados sobre ésta. 2010 1040 ez form Sin embargo, la base no puede ser mayor que el valor justo de mercado de la donación al momento en que se le dio a usted. 2010 1040 ez form Bienes Heredados Su base en bienes heredados de un difunto que falleció antes del 1 de enero de 2010 o después del 31 de diciembre de 2010, es normalmente uno de los siguientes: El valor justo de mercado de los bienes en la fecha de muerte del difunto. 2010 1040 ez form El valor justo de mercado en la fecha de valuación alternativa si el representante personal del caudal hereditario elige usar una valuación alternativa. 2010 1040 ez form El valor según el método de valuación de uso especial para bienes raíces usados en actividades agrícolas o en el ejercicio de un negocio estrechamente controlado por pocos accionistas si se elige para propósitos del impuesto sobre la herencia. 2010 1040 ez form La base ajustada del terreno del difunto hasta el valor excluido de la herencia sujeto a impuestos del difunto como una servidumbre de conservación calificada. 2010 1040 ez form Si no hay que presentar una declaración del impuesto federal sobre la herencia, la base de los bienes heredados es el valor tasado en la fecha de fallecimiento para los impuestos estatales sobre la herencia o la transmisión. 2010 1040 ez form Para obtener más información, consulte las Instrucciones del Formulario 706, United States Estate (and Generation-Skipping Transfer) Tax Return (Declaración del impuesto sobre el patrimonio (y transferencia con salto de generación) de los Estados Unidos), en inglés. 2010 1040 ez form Bienes heredados de un difunto que falleció en 2010. 2010 1040 ez form   Si heredó bienes de un difunto que falleció en 2010, pueden aplicarse requisitos especiales. 2010 1040 ez form Para más información, vea la Publicación 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010 (Trato tributario de bienes adquiridos de un difunto que falleció en 2010), en inglés. 2010 1040 ez form Bienes gananciales. 2010 1040 ez form   En las jurisdicciones donde rigen las leyes de la comunidad de bienes gananciales (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington y Wisconsin), se considera generalmente que cada cónyuge posee la mitad de los bienes gananciales. 2010 1040 ez form Al fallecer cualquiera de los cónyuges, el total del valor de los bienes gananciales, aún la parte que le pertenece al cónyuge sobreviviente, normalmente se convierte en la base de la totalidad de los bienes. 2010 1040 ez form Para que esta regla corresponda, por lo menos la mitad del valor de los bienes gananciales tiene que poderse incluir en el patrimonio bruto del difunto, independientemente de si se tiene que presentar o no una declaración sobre la herencia. 2010 1040 ez form Ejemplo. 2010 1040 ez form   Usted y su cónyuge tenían bienes gananciales cuya base era $80,000. 2010 1040 ez form Cuando su cónyuge falleció, la mitad del valor justo de mercado de los bienes gananciales era incluible en el patrimonio de su cónyuge. 2010 1040 ez form El valor justo de mercado de los intereses de los bienes gananciales era $100,000. 2010 1040 ez form La base de su mitad de los bienes después de la muerte de su cónyuge es $50,000 (la mitad del valor justo de mercado de $100,000). 2010 1040 ez form La base de la otra mitad que se pasa a los herederos de su cónyuge también es $50,000. 2010 1040 ez form   Para más información, vea la Publicación 555, Community Property (Comunidad de bienes gananciales), en inglés. 2010 1040 ez form Bienes de Uso Personal Cambiados a Uso Comercial o de Alquiler Si tiene bienes para uso personal y luego los cambia a uso comercial o los usa para producir ingresos de alquiler, puede empezar a depreciar dichos bienes al momento del cambio. 2010 1040 ez form Para hacerlo, tiene que calcular la base para propósitos de depreciación al momento del cambio. 2010 1040 ez form Un ejemplo de un cambio de bienes de uso personal a uso comercial o de alquiler sería alquilar su antigua vivienda personal. 2010 1040 ez form Base para propósitos de depreciación. 2010 1040 ez form   La base para depreciación es la menor de las siguientes cantidades: El valor justo de mercado de los bienes en la fecha del cambio. 2010 1040 ez form La base ajustada en la fecha del cambio. 2010 1040 ez form Ejemplo. 2010 1040 ez form Hace varios años, usted pagó $160,000 por construir su casa en un terreno que costó $25,000. 2010 1040 ez form Pagó $20,000 por mejoras permanentes a la vivienda y declaró una deducción por pérdidas fortuitas de $2,000 por daños a la vivienda antes de cambiar los bienes a uso de alquiler el año pasado. 2010 1040 ez form Como el terreno no es depreciable, usted incluye sólo el costo de la vivienda al calcular la base para propósitos de determinar depreciación. 2010 1040 ez form Su base ajustada en la vivienda, cuando cambió su uso, era $178,000 ($160,000 + $20,000 − $2,000). 2010 1040 ez form En la misma fecha, su propiedad tenía un valor justo de mercado de $180,000, del cual $15,000 correspondían al terreno y $165,000 a la vivienda. 2010 1040 ez form La base para calcular la depreciación de la vivienda es el valor justo de mercado en la fecha del cambio ($165,000) ya que es menor que la base ajustada ($178,000). 2010 1040 ez form Venta de bienes. 2010 1040 ez form   Si en el futuro usted vende o enajena los bienes cambiados a uso comercial o de alquiler, la base que use dependerá de si calcula pérdidas o ganancias. 2010 1040 ez form Ganancia. 2010 1040 ez form   La base para calcular una ganancia es la base ajustada de los bienes en el momento de la venta. 2010 1040 ez form Ejemplo. 2010 1040 ez form Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes obteniendo una ganancia después de descontar $37,500 por concepto de deducciones por depreciación. 2010 1040 ez form Su base ajustada para calcular la ganancia es $165,500 ($178,000 + $25,000 (terreno) − $37,500). 2010 1040 ez form Pérdida. 2010 1040 ez form   Calcule la base para una pérdida empezando con la base ajustada o el valor justo de mercado de los bienes al momento del cambio a uso comercial o de alquiler, el que sea menor. 2010 1040 ez form Luego haga ajustes (aumentos y reducciones) para el período después del cambio de uso de los bienes, como se explicó anteriormente bajo Base Ajustada . 2010 1040 ez form Ejemplo. 2010 1040 ez form Suponga los mismos hechos que en el ejemplo anterior, excepto que usted vende los bienes con pérdida después de descontar $37,500 por concepto de deducciones por depreciación. 2010 1040 ez form En este caso, empezaría con el valor justo de mercado en la fecha del cambio a uso de alquiler ($180,000), ya que es menor que la base ajustada de $203,000 ($178,000 + $25,000 (terreno)) en esa fecha. 2010 1040 ez form Reste de esa cantidad ($180,000) las deducciones por depreciación ($37,500). 2010 1040 ez form La base para pérdidas es $142,500 ($180,000 − $37,500). 2010 1040 ez form Acciones y Bonos La base de acciones o bonos que usted compre, por lo general, es el precio de compra más los costos de la compra, como comisiones y costos de registro o de traspaso. 2010 1040 ez form Si obtiene acciones o bonos por un medio que no sea la compra, la base suele determinarse por el valor justo de mercado o la base ajustada del propietario anterior, como se explica anteriormente. 2010 1040 ez form Tiene que ajustar la base de las acciones según ciertos hechos que sucedan después de la compra. 2010 1040 ez form Por ejemplo, si recibe acciones adicionales de dividendos de acciones no sujetas a impuestos o divisiones de acciones, reduzca la base para cada acción, dividiendo la base ajustada de las acciones antiguas entre el número de acciones antiguas y nuevas. 2010 1040 ez form Esta regla se aplica sólo cuando el número de acciones adicionales recibidas es idéntico al número de acciones tenidas. 2010 1040 ez form Además, reduzca la base cuando reciba distribuciones no sujetas a impuestos. 2010 1040 ez form Son un rendimiento de capital. 2010 1040 ez form Ejemplo. 2010 1040 ez form En el año 2011, compró 100 acciones de XYZ por $1,000, o sea, a $10 por acción. 2010 1040 ez form En el año 2012, compró 100 acciones de XYZ por $1,600, o sea, a $16 por acción. 2010 1040 ez form En el año 2013, XYZ declaró una división de acciones de 2 por 1. 2010 1040 ez form Ahora tiene 200 acciones con una base de $5 por acción y 200 acciones con una base de $8 por acción. 2010 1040 ez form Otras bases. 2010 1040 ez form   Existen otras maneras de calcular la base de acciones o bonos, según cómo los adquirió. 2010 1040 ez form Para obtener información más detallada, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2010 1040 ez form Cómo identificar acciones o bonos vendidos. 2010 1040 ez form   Si puede identificar correctamente las acciones o los bonos que vendió, entonces la base de éstos es el costo u otra base de las acciones o bonos específicos. 2010 1040 ez form Si compra y vende valores en fechas distintas y en cantidades distintas y no puede identificar correctamente las acciones vendidas, entonces la base de los valores que venda es la base de los valores que adquirió primero. 2010 1040 ez form Para obtener más información sobre cómo identificar los valores que venda, consulte Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión) en el capítulo 4 de la Publicación 550, en inglés. 2010 1040 ez form Acciones de fondos mutuos. 2010 1040 ez form   Si vende acciones de fondos mutuos que adquirió en fechas distintas y a precios distintos, y que dejó en depósito en una cuenta mantenida por un custodio o agente, puede optar por usar una base promedio. 2010 1040 ez form Para obtener más información, consulte la Publicación 550, en inglés. 2010 1040 ez form Prima de bonos. 2010 1040 ez form   Si compra un bono sujeto a impuestos con prima (o sea, a un precio que excede su valor nominal) y elige amortizarla, reste de la base del bono la prima amortizada que deduzca cada año. 2010 1040 ez form Para obtener más información, consulte Bond Premium Amortization (Amortización de primas de bonos) en el capítulo 3 de la Publicación 550, en inglés. 2010 1040 ez form Aunque no puede deducir la prima sobre un bono exento de impuestos, tiene que amortizar la prima cada año y restar la cantidad amortizada de la base del bono. 2010 1040 ez form Descuento de la emisión original (OID) sobre instrumentos de deuda. 2010 1040 ez form   Tiene que aumentar la base de un instrumento de deuda de un descuento de la emisión original (OID, por sus siglas en inglés) por el OID que incluya en sus ingresos por ese instrumento. 2010 1040 ez form Consulte Descuento de la emisión original (OID) en el capítulo 7 y la Publicación 1212, Guide to Original Issue Discount (OID) Instruments (Guía de instrumentos del descuento de la emisión original (OID)), en inglés. 2010 1040 ez form Obligaciones exentas de impuestos. 2010 1040 ez form    Por lo general, el OID sobre las obligaciones exentas de impuestos no está sujeto a impuestos. 2010 1040 ez form Sin embargo, cuando enajene una obligación exenta de impuestos emitida después del 3 de septiembre de 1982 y comprada después del 1 de marzo de 1984, tiene que acumular el OID sobre la obligación para determinar su base ajustada. 2010 1040 ez form El OID acumulado se suma a la base de la obligación para determinar su pérdida o ganancia. 2010 1040 ez form Consulte el cápitulo 4 de la Publicación 550, en inglés. 2010 1040 ez form Prev  Up  Next   Home   More Online Publications