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Amended Tax Forms

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Amended Tax Forms

Amended tax forms Publication 575 - Main Content Table of Contents General InformationPension. Amended tax forms Annuity. Amended tax forms Qualified employee plan. Amended tax forms Qualified employee annuity. Amended tax forms Designated Roth account. Amended tax forms Tax-sheltered annuity plan. Amended tax forms Fixed-period annuities. Amended tax forms Annuities for a single life. Amended tax forms Joint and survivor annuities. Amended tax forms Variable annuities. Amended tax forms Disability pensions. Amended tax forms Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. Amended tax forms Taxation of Periodic PaymentsPeriod of participation. Amended tax forms Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. Amended tax forms No tax withheld. Amended tax forms Partial rollovers. Amended tax forms Frozen deposits. Amended tax forms Reasonable period of time. Amended tax forms 20% Mandatory withholding. Amended tax forms How to report. Amended tax forms How to report. Amended tax forms Special rule for Roth IRAs and designated Roth accounts. Amended tax forms Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. Amended tax forms How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. Amended tax forms   Some of the terms used in this publication are defined in the following paragraphs. Amended tax forms Pension. Amended tax forms   A pension is generally a series of definitely determinable payments made to you after you retire from work. Amended tax forms Pension payments are made regularly and are based on such factors as years of service and prior compensation. Amended tax forms Annuity. Amended tax forms   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. Amended tax forms They can be either fixed (under which you receive a definite amount) or variable (not fixed). Amended tax forms You can buy the contract alone or with the help of your employer. Amended tax forms Qualified employee plan. Amended tax forms   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. Amended tax forms It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). Amended tax forms To determine whether your plan is a qualified plan, check with your employer or the plan administrator. Amended tax forms Qualified employee annuity. Amended tax forms   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Amended tax forms Designated Roth account. Amended tax forms   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. Amended tax forms Elective deferrals that are designated as Roth contributions are included in your income. Amended tax forms However, qualified distributions (explained later) are not included in your income. Amended tax forms You should check with your plan administrator to determine if your plan will accept designated Roth contributions. Amended tax forms Tax-sheltered annuity plan. Amended tax forms   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. Amended tax forms Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. Amended tax forms Types of pensions and annuities. Amended tax forms   Pensions and annuities include the following types. Amended tax forms Fixed-period annuities. Amended tax forms   You receive definite amounts at regular intervals for a specified length of time. Amended tax forms Annuities for a single life. Amended tax forms   You receive definite amounts at regular intervals for life. Amended tax forms The payments end at death. Amended tax forms Joint and survivor annuities. Amended tax forms   The first annuitant receives a definite amount at regular intervals for life. Amended tax forms After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Amended tax forms The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Amended tax forms Variable annuities. Amended tax forms   You receive payments that may vary in amount for a specified length of time or for life. Amended tax forms The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. Amended tax forms Disability pensions. Amended tax forms   You receive disability payments because you retired on disability and have not reached minimum retirement age. Amended tax forms More than one program. Amended tax forms   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. Amended tax forms If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. Amended tax forms Also, you may be considered to have received more than one pension or annuity. Amended tax forms Your former employer or the plan administrator should be able to tell you if you have more than one contract. Amended tax forms Example. Amended tax forms Your employer set up a noncontributory profit-sharing plan for its employees. Amended tax forms The plan provides that the amount held in the account of each participant will be paid when that participant retires. Amended tax forms Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. Amended tax forms The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. Amended tax forms Under the pension plan, however, a formula determines the amount of the pension benefits. Amended tax forms The amount of contributions is the amount necessary to provide that pension. Amended tax forms Each plan is a separate program and a separate contract. Amended tax forms If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. Amended tax forms Distributions from a designated Roth account are treated separately from other distributions from the plan. Amended tax forms Qualified domestic relations order (QDRO). Amended tax forms   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. Amended tax forms The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. Amended tax forms A QDRO may not award an amount or form of benefit that is not available under the plan. Amended tax forms   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. Amended tax forms The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. Amended tax forms The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. Amended tax forms The denominator is the present value of all benefits payable to the participant. Amended tax forms   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. Amended tax forms Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. Amended tax forms For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. Amended tax forms Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. Amended tax forms The earnings are not taxed until distributed either in a withdrawal or in annuity payments. Amended tax forms The taxable part of a distribution is treated as ordinary income. Amended tax forms Net investment income tax. Amended tax forms   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). Amended tax forms For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. Amended tax forms For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. Amended tax forms Withdrawals. Amended tax forms   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. Amended tax forms The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. Amended tax forms   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). Amended tax forms However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. Amended tax forms To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). Amended tax forms   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. Amended tax forms   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. Amended tax forms The rest is taxable. Amended tax forms   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. Amended tax forms If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. Amended tax forms Annuity payments. Amended tax forms   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. Amended tax forms For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. Amended tax forms For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. Amended tax forms For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. Amended tax forms Death benefits. Amended tax forms    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. Amended tax forms If you choose to receive an annuity, the payments are subject to tax as described above. Amended tax forms If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. Amended tax forms See Survivors and Beneficiaries , later. Amended tax forms Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. Amended tax forms If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. Amended tax forms You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. Amended tax forms You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. Amended tax forms Your 457(b) plan may have a designated Roth account option. Amended tax forms If so, you may be able to roll over amounts to the designated Roth account or make contributions. Amended tax forms Elective deferrals to a designated Roth account are included in your income. Amended tax forms Qualified distributions (explained later) are not included in your income. Amended tax forms See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. Amended tax forms This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. Amended tax forms For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. Amended tax forms Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. Amended tax forms Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. Amended tax forms Nonelective deferred compensation plans for nonemployees (independent contractors). Amended tax forms Deferred compensation plans maintained by churches. Amended tax forms Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. Amended tax forms An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. Amended tax forms Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. Amended tax forms You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Amended tax forms Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Amended tax forms You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Amended tax forms For information on this credit, see Publication 524. Amended tax forms Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Amended tax forms Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Amended tax forms Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. Amended tax forms For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Amended tax forms Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Amended tax forms The premiums can be for coverage for you, your spouse, or dependents. Amended tax forms The distribution must be made directly from the plan to the insurance provider. Amended tax forms You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Amended tax forms You can only make this election for amounts that would otherwise be included in your income. Amended tax forms The amount excluded from your income cannot be used to claim a medical expense deduction. Amended tax forms An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. Amended tax forms If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Amended tax forms The amount shown in box 2a of Form 1099-R does not reflect this exclusion. Amended tax forms Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Amended tax forms Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amended tax forms Enter “PSO” next to the appropriate line on which you report the taxable amount. Amended tax forms If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. Amended tax forms Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Amended tax forms These categories are treated differently for income tax purposes. Amended tax forms The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Amended tax forms This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. Amended tax forms If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. Amended tax forms S. Amended tax forms Railroad Retirement Board (RRB). Amended tax forms For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. Amended tax forms The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). Amended tax forms It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Amended tax forms Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. Amended tax forms This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Amended tax forms (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. Amended tax forms ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Amended tax forms See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. Amended tax forms Form RRB-1099-R is used for U. Amended tax forms S. Amended tax forms citizens, resident aliens, and nonresident aliens. Amended tax forms Nonresident aliens. Amended tax forms   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Amended tax forms Nonresident aliens are subject to mandatory U. Amended tax forms S. Amended tax forms tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. Amended tax forms A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. Amended tax forms See Tax withholding next for more information. Amended tax forms   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. Amended tax forms To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. Amended tax forms For information on filing requirements for aliens, see Publication 519, U. Amended tax forms S. Amended tax forms Tax Guide for Aliens. Amended tax forms For information on tax treaties between the United States and other countries that may reduce or eliminate U. Amended tax forms S. Amended tax forms tax on your benefits, see Publication 901, U. Amended tax forms S. Amended tax forms Tax Treaties. Amended tax forms Tax withholding. Amended tax forms   To request or change your income tax withholding from SSEB payments, U. Amended tax forms S. Amended tax forms citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. Amended tax forms To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Amended tax forms If you are a nonresident alien or a U. Amended tax forms S. Amended tax forms citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. Amended tax forms S. Amended tax forms tax withholding. Amended tax forms Nonresident U. Amended tax forms S. Amended tax forms citizens cannot elect to be exempt from withholding on payments delivered outside of the U. Amended tax forms S. Amended tax forms Help from the RRB. Amended tax forms   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. Amended tax forms S. Amended tax forms consulate/Embassy if you reside outside the United States. Amended tax forms You can visit the RRB on the Internet at www. Amended tax forms rrb. Amended tax forms gov. Amended tax forms Form RRB-1099-R. Amended tax forms   The following discussion explains the items shown on Form RRB-1099-R. Amended tax forms The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. Amended tax forms   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. Amended tax forms   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. Amended tax forms To determine if any of these rules apply to your benefits, see the discussions about them later. Amended tax forms   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. Amended tax forms Use distribution code “7” if you are asked for a distribution code. Amended tax forms Distribution codes are not shown on Form RRB-1099-R. Amended tax forms   There are three copies of this form. Amended tax forms Copy B is to be included with your income tax return if federal income tax is withheld. Amended tax forms Copy C is for your own records. Amended tax forms Copy 2 is filed with your state, city, or local income tax return, when required. Amended tax forms See the illustrated Copy B (Form RRB-1099-R) above. Amended tax forms       Each beneficiary will receive his or her own Form RRB-1099-R. Amended tax forms If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. Amended tax forms So that you get your form timely, make sure the RRB always has your current mailing address. Amended tax forms Please click here for the text description of the image. Amended tax forms Form RRB-1099-R Box 1—Claim Number and Payee Code. Amended tax forms   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. Amended tax forms This is the number under which the RRB paid your benefits. Amended tax forms Your payee code follows your claim number and is the last number in this box. Amended tax forms It is used by the RRB to identify you under your claim number. Amended tax forms In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. Amended tax forms Box 2—Recipient's Identification Number. Amended tax forms   This is the recipient's U. Amended tax forms S. Amended tax forms taxpayer identification number. Amended tax forms It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. Amended tax forms If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. Amended tax forms The Instructions for Form W-7 explain how and when to apply. Amended tax forms Box 3—Employee Contributions. Amended tax forms   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. Amended tax forms This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). Amended tax forms (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. Amended tax forms ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. Amended tax forms It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. Amended tax forms If this amount has changed, the change is retroactive. Amended tax forms You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. Amended tax forms If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. Amended tax forms    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. Amended tax forms Box 4—Contributory Amount Paid. Amended tax forms   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. Amended tax forms (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Amended tax forms ) This amount is the total contributory pension paid in 2013. Amended tax forms It may be partly taxable and partly tax free or fully taxable. Amended tax forms If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. Amended tax forms Box 5—Vested Dual Benefit. Amended tax forms   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. Amended tax forms It is fully taxable. Amended tax forms VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Amended tax forms Note. Amended tax forms The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. Amended tax forms Box 6—Supplemental Annuity. Amended tax forms   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. Amended tax forms It is fully taxable. Amended tax forms Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Amended tax forms Box 7—Total Gross Paid. Amended tax forms   This is the sum of boxes 4, 5, and 6. Amended tax forms The amount represents the total pension paid in 2013. Amended tax forms Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Amended tax forms Box 8—Repayments. Amended tax forms   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. Amended tax forms The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. Amended tax forms It only includes repayments of benefits that were taxable to you. Amended tax forms This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. Amended tax forms If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. Amended tax forms For more information about repayments, see Repayment of benefits received in an earlier year , later. Amended tax forms    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. Amended tax forms Box 9—Federal Income Tax Withheld. Amended tax forms   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. Amended tax forms Include this on your income tax return as tax withheld. Amended tax forms If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. Amended tax forms Determine the total amount of U. Amended tax forms S. Amended tax forms federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. Amended tax forms Box 10—Rate of Tax. Amended tax forms   If you are taxed as a U. Amended tax forms S. Amended tax forms citizen or resident alien, this box does not apply to you. Amended tax forms If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. Amended tax forms If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. Amended tax forms Box 11—Country. Amended tax forms   If you are taxed as a U. Amended tax forms S. Amended tax forms citizen or resident alien, this box does not apply to you. Amended tax forms If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. Amended tax forms If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. Amended tax forms Box 12—Medicare Premium Total. Amended tax forms   This is for information purposes only. Amended tax forms The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. Amended tax forms Medicare premium refunds are not included in the Medicare total. Amended tax forms The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). Amended tax forms However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. Amended tax forms If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. Amended tax forms Repayment of benefits received in an earlier year. Amended tax forms   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. Amended tax forms   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. Amended tax forms The 2%-of-adjusted-gross-income limit applies to this deduction. Amended tax forms You cannot take this deduction if you file Form 1040A. Amended tax forms    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. Amended tax forms For more information, see Repayments in Publication 525. Amended tax forms Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. Amended tax forms However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. Amended tax forms (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Amended tax forms ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. Amended tax forms See Estimated tax , later. Amended tax forms The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. Amended tax forms For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. Amended tax forms There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. Amended tax forms Choosing no withholding. Amended tax forms   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. Amended tax forms You can make this choice on Form W-4P for periodic and nonperiodic payments. Amended tax forms This choice generally remains in effect until you revoke it. Amended tax forms   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. Amended tax forms   To choose not to have tax withheld, a U. Amended tax forms S. Amended tax forms citizen or resident alien must give the payer a home address in the United States or its possessions. Amended tax forms Without that address, the payer must withhold tax. Amended tax forms For example, the payer has to withhold tax if the recipient has provided a U. Amended tax forms S. Amended tax forms address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. Amended tax forms S. Amended tax forms home address. Amended tax forms   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. Amended tax forms S. Amended tax forms citizen, a U. Amended tax forms S. Amended tax forms resident alien, or someone who left the country to avoid tax. Amended tax forms But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Amended tax forms This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. Amended tax forms For details, get Publication 519. Amended tax forms Periodic payments. Amended tax forms   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. Amended tax forms Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Amended tax forms You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). Amended tax forms If you do not, tax will be withheld as if you were married and claiming three withholding allowances. Amended tax forms   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. Amended tax forms   You must file a new withholding certificate to change the amount of withholding. Amended tax forms Nonperiodic distributions. Amended tax forms    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. Amended tax forms You can also ask the payer to withhold an additional amount using Form W-4P. Amended tax forms The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. Amended tax forms Eligible rollover distribution. Amended tax forms    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. Amended tax forms You cannot choose not to have tax withheld from an eligible rollover distribution. Amended tax forms However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. Amended tax forms For more information about eligible rollover distributions, see Rollovers , later. Amended tax forms Estimated tax. Amended tax forms   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. Amended tax forms Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. Amended tax forms If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Amended tax forms For more information, get Publication 505, Tax Withholding and Estimated Tax. Amended tax forms In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. Amended tax forms See Publication 915. Amended tax forms You can choose to have income tax withheld from those benefits. Amended tax forms Use Form W-4V to make this choice. Amended tax forms Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). Amended tax forms If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. Amended tax forms Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. Amended tax forms In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). Amended tax forms To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. Amended tax forms This includes the amounts your employer contributed that were taxable to you when paid. Amended tax forms (However, see Foreign employment contributions , later. Amended tax forms ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). Amended tax forms It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). Amended tax forms From this total cost you must subtract the following amounts. Amended tax forms Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. Amended tax forms Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). Amended tax forms If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. Amended tax forms (See Simplified Method , later, for information on its required use. Amended tax forms ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. Amended tax forms (See General Rule , later, for information on its use. Amended tax forms ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. Amended tax forms For more information, see Publication 939. Amended tax forms The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . Amended tax forms Form 1099-R. Amended tax forms If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. Amended tax forms Annuity starting date defined. Amended tax forms   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Amended tax forms Example. Amended tax forms On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. Amended tax forms The annuity starting date is July 1. Amended tax forms This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. Amended tax forms Designated Roth accounts. Amended tax forms   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Amended tax forms Your cost will also include any in-plan Roth rollovers you included in income. Amended tax forms Foreign employment contributions. Amended tax forms   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Amended tax forms The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. Amended tax forms Foreign employment contributions while a nonresident alien. Amended tax forms   In determining your cost, special rules apply if you are a U. Amended tax forms S. Amended tax forms citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. Amended tax forms Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. Amended tax forms Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. Amended tax forms Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Amended tax forms These payments are also known as amounts received as an annuity. Amended tax forms If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. Amended tax forms In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. Amended tax forms The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Amended tax forms Designated Roth accounts. Amended tax forms   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. Amended tax forms This applies to both your cost in the account and income earned on that account. Amended tax forms A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Amended tax forms   If the distribution is not a qualified distribution, the rules discussed in this section apply. Amended tax forms The designated Roth account is treated as a separate contract. Amended tax forms Period of participation. Amended tax forms   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. Amended tax forms Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. Amended tax forms   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. Amended tax forms   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. Amended tax forms This is known as an in-plan Roth rollover. Amended tax forms For more details, see In-plan Roth rollovers , later. Amended tax forms Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Amended tax forms You did not pay anything or are not considered to have paid anything for your pension or annuity. Amended tax forms Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. Amended tax forms Your employer did not withhold contributions from your salary. Amended tax forms You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). Amended tax forms Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. Amended tax forms You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Amended tax forms Deductible voluntary employee contributions. Amended tax forms   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. Amended tax forms Accumulated deductible voluntary employee contributions include net earnings on the contributions. Amended tax forms If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. Amended tax forms Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. Amended tax forms This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Amended tax forms The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Amended tax forms You figure the tax-free part of the payment using one of the following methods. Amended tax forms Simplified Method. Amended tax forms You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Amended tax forms You cannot use this method if your annuity is paid under a nonqualified plan. Amended tax forms General Rule. Amended tax forms You must use this method if your annuity is paid under a nonqualified plan. Amended tax forms You generally cannot use this method if your annuity is paid under a qualified plan. Amended tax forms You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Amended tax forms If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. Amended tax forms Qualified plan annuity starting before November 19, 1996. Amended tax forms   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. Amended tax forms If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. Amended tax forms If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. Amended tax forms Exclusion limit. Amended tax forms   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Amended tax forms Once your annuity starting date is determined, it does not change. Amended tax forms If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. Amended tax forms That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. Amended tax forms Exclusion limited to cost. Amended tax forms   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. Amended tax forms Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Amended tax forms This deduction is not subject to the 2%-of-adjusted-gross-income limit. Amended tax forms Example 1. Amended tax forms Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. Amended tax forms The total cost of your annuity is $12,000. Amended tax forms Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). Amended tax forms After that, your annuity payments are generally fully taxable. Amended tax forms Example 2. Amended tax forms The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. Amended tax forms You have recovered tax free only $9,600 (8 × $1,200) of your cost. Amended tax forms An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. Amended tax forms Exclusion not limited to cost. Amended tax forms   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Amended tax forms If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Amended tax forms The total exclusion may be more than your cost. Amended tax forms Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Amended tax forms For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Amended tax forms For any other annuity, this number is the number of monthly annuity payments under the contract. Amended tax forms Who must use the Simplified Method. Amended tax forms   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. Amended tax forms You receive your pension or annuity payments from any of the following plans. Amended tax forms A qualified employee plan. Amended tax forms A qualified employee annuity. Amended tax forms A tax-sheltered annuity plan (403(b) plan). Amended tax forms On your annuity starting date, at least one of the following conditions applies to you. Amended tax forms You are under age 75. Amended tax forms You are entitled to less than 5 years of guaranteed payments. Amended tax forms Guaranteed payments. Amended tax forms   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Amended tax forms If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Amended tax forms Annuity starting before November 19, 1996. Amended tax forms   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Amended tax forms You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . Amended tax forms Who cannot use the Simplified Method. Amended tax forms   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. Amended tax forms See General Rule , later. Amended tax forms How to use the Simplified Method. Amended tax forms    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. Amended tax forms Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Amended tax forms   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Amended tax forms How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Amended tax forms For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Amended tax forms    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Amended tax forms Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Amended tax forms Single-life annuity. Amended tax forms   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Amended tax forms Enter on line 3 the number shown for your age on your annuity starting date. Amended tax forms This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amended tax forms Multiple-lives annuity. Amended tax forms   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Amended tax forms Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Amended tax forms For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Amended tax forms For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Amended tax forms Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Amended tax forms   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Amended tax forms Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Amended tax forms This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Amended tax forms Fixed-period annuity. Amended tax forms   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Amended tax forms Line 6. Amended tax forms   The amount on line 6 should include all amounts that could have been recovered in prior years. Amended tax forms If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Amended tax forms Example. Amended tax forms Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. Amended tax forms Bill's annuity starting date is January 1, 2013. Amended tax forms The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. Amended tax forms Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Amended tax forms Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Amended tax forms Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Amended tax forms Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. Amended tax forms His completed worksheet is shown later. Amended tax forms Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. Amended tax forms Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Amended tax forms The full amount of any annuity payments received after 310 payments are paid must be included in gross income. Amended tax forms If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Amended tax forms This deduction is not subject to the 2%-of-adjusted-gross-income limit. Amended tax forms Worksheet A. Amended tax forms Simplified Method Worksheet for Bill Smith 1. Amended tax forms Enter the total pension or annuity payments received this year. Amended tax forms Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Amended tax forms $14,400 2. Amended tax forms Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Amended tax forms * See Cost (Investment in the Contract) , earlier 2. Amended tax forms 31,000   Note. Amended tax forms If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Amended tax forms Otherwise, go to line 3. Amended tax forms     3. Amended tax forms Enter the appropriate number from Table 1 below. Amended tax forms But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. Amended tax forms 310 4. Amended tax forms Divide line 2 by the number on line 3 4. Amended tax forms 100 5. Amended tax forms Multiply line 4 by the number of months for which this year's payments were made. Amended tax forms If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Amended tax forms Otherwise, go to line 6 5. Amended tax forms 1,200 6. Amended tax forms Enter any amount previously recovered tax free in years after 1986. Amended tax forms This is the amount shown on line 10 of your worksheet for last year 6. Amended tax forms -0- 7. Amended tax forms Subtract line 6 from line 2 7. Amended tax forms 31,000 8. Amended tax forms Enter the smaller of line 5 or line 7 8. Amended tax forms 1,200 9. Amended tax forms Taxable amount for year. Amended tax forms Subtract line 8 from line 1. Amended tax forms Enter the result, but not less than zero. Amended tax forms Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Amended tax forms Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Amended tax forms If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Amended tax forms $13,200 10. Amended tax forms Was your annuity starting date before 1987? □ Yes. Amended tax forms STOP. Amended tax forms Do not complete the rest of this worksheet. Amended tax forms  ☑ No. Amended tax forms Add lines 6 and 8. Amended tax forms This is the amount you have recovered tax free through 2013. Amended tax forms You will need this number if you need to fill out this worksheet next year 10. Amended tax forms 1,200 11. Amended tax forms Balance of cost to be recovered. Amended tax forms Subtract line 10 from line 2. Amended tax forms If zero, you will not have to complete this worksheet next year. Amended tax forms The payments you receive next year will generally be fully taxable 11. Amended tax forms $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Amended tax forms           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. Amended tax forms . Amended tax forms . Amended tax forms BEFORE November 19, 1996, enter on line 3. Amended tax forms . Amended tax forms . Amended tax forms AFTER November 18, 1996, enter on line 3. Amended tax forms . Amended tax forms . Amended tax forms     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. Amended tax forms . Amended tax forms . Amended tax forms THEN enter on line 3. Amended tax forms . Amended tax forms . Amended tax forms     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. Amended tax forms   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. Amended tax forms Figure your share by taking the following steps. Amended tax forms Complete your worksheet through line 4 to figure the monthly tax-free amount. Amended tax forms Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. Amended tax forms Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. Amended tax forms The result is your share of the monthly tax-free amount. Amended tax forms   Replace the amount on line 4 of the worksheet with the result in (3) above. Amended tax forms Enter that amount on line 4 of your worksheet each year. Amended tax forms General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. Amended tax forms Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Amended tax forms To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. Amended tax forms Who must use the General Rule. Amended tax forms   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. Amended tax forms Annuity starting before November 19, 1996. Amended tax forms   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. Amended tax forms You also had to use it for any fixed-period annuity. Amended tax forms If you did not have to use the General Rule, you could have chosen to use it. Amended tax forms If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. Amended tax forms   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Amended tax forms Who cannot use the General Rule. Amended tax forms   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. Amended tax forms See Simplified Method , earlier. Amended tax forms More information. Amended tax forms   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. Amended tax forms Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. Amended tax forms Nonperiodic distributions are also known as amounts not received as an annuity. Amended tax forms They include all payments other than periodic payments and corrective distributions. Amended tax forms For example, the following items are treated as nonperiodic distributions. Amended tax forms Cash withdrawals. Amended tax forms Distributions of current earnings (dividends) on your investment. Amended tax forms However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. Amended tax forms Certain loans. Amended tax forms See Loans Treated as Distributions , later. Amended tax forms The value of annuity contracts transferred without full and adequate consideration. Amended tax forms See Transfers of Annuity Contracts , later. Amended tax forms Corrective distributions of excess plan contributions. Amended tax forms   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. Amended tax forms To correct an excess, your plan may distribute it to you (along with any income earned on the excess). Amended tax forms Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. Amended tax forms It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. Amended tax forms    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. Amended tax forms   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. Amended tax forms Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. Amended tax forms If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. Amended tax forms If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. Amended tax forms You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. Amended tax forms See Rollovers, later. Amended tax forms If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. Amended tax forms See Lump-Sum Distributions, later. Amended tax forms Annuity starting date. Amended tax forms   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. Amended tax forms Distributions of employer securities. Amended tax forms    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. Amended tax forms The NUA is the net increase in the securities' value while they were in the trust. Amended tax forms This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. Amended tax forms   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. Amended tax forms    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. Amended tax forms    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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The Amended Tax Forms

Amended tax forms Publication 179 - Main Content Table of Contents 1. Amended tax forms ¿Quién es patrono? 2. Amended tax forms ¿Quiénes son empleados?Empleados arrendados. Amended tax forms Condiciones. Amended tax forms Vendedores directos. Amended tax forms Agentes de bienes inmuebles autorizados. Amended tax forms Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Amended tax forms Especialista en servicios técnicos. Amended tax forms Personas que supervisan pruebas y aulas. Amended tax forms Negocio que pertenece y es administrado por los cónyuges 3. Amended tax forms Número de identificación patronal (EIN) 4. Amended tax forms Número de Seguro Social (SSN) 5. Amended tax forms Salarios y otra compensaciónCompensación por enfermedad Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados 6. Amended tax forms PropinasRegla de disposición. Amended tax forms 7. Amended tax forms Contribución al Seguro Social y al seguro Medicare por trabajo agrícola 8. Amended tax forms Contribución al Seguro Social y al seguro Medicare por trabajo domésticoTransportación (beneficios de transporte). Amended tax forms Estados o territorios con reducción en el crédito. Amended tax forms 9. Amended tax forms Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Patronos domésticos y agrícolas. Amended tax forms 10. Amended tax forms Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) 11. Amended tax forms Depósito de las contribuciones al Seguro Social y al seguro  Medicare Requisito de los $2,500. Amended tax forms Ejemplo. Amended tax forms Patronos nuevos. Amended tax forms Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Amended tax forms Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Amended tax forms Ejemplo de itinerario mensual. Amended tax forms Ejemplo de itinerario bisemanal. Amended tax forms Ejemplo. Amended tax forms Cómo hacer los depósitos 12. Amended tax forms Planillas para patronosCrédito especial para un patrono sucesor. Amended tax forms Declaración de los ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes de períodos anteriores 13. Amended tax forms Los Formularios 499R-2/W-2PR y W-3PRSolicitud de exención de radicación de declaraciones informativas por medios electrónicos. Amended tax forms 14. Amended tax forms Retención de la contribución federal sobre ingresos 1. Amended tax forms ¿Quién es patrono? Es patrono toda persona u organización para quien un individuo presta servicios como empleado. Amended tax forms El patrono tiene derecho a despedir al empleado y suele proveer los medios y el lugar de trabajo. Amended tax forms El término incluye a toda persona u organización que pague salarios a un ex empleado después de que éste deje el empleo. Amended tax forms Líder de cuadrilla agrícola. Amended tax forms   Se le considera un patrono de empleados agrícolas si usted es líder de cuadrilla. Amended tax forms Un líder de cuadrilla es una persona que procura y paga (en nombre del operador de una granja o en nombre suyo propio) a trabajadores que prestan servicios agrícolas para el operador de una granja. Amended tax forms Si no hay un acuerdo escrito entre usted y el operador de la granja que indique que usted es su empleado, y si usted le paga a los trabajadores (por usted o por el operador de una granja), entonces, se le considera un líder de cuadrilla. Amended tax forms 2. Amended tax forms ¿Quiénes son empleados? Por lo general, todo empleado se define de acuerdo con las leyes de derecho común (consuetudinario) o con las reglas especiales para ciertas situaciones. Amended tax forms Este apartado le explica dichas categorías. Amended tax forms Vea la explicación en la Publicación 15-A, Employer's Supplemental Tax Guide (Guía contributiva suplemental para patronos), en inglés, bajo el apartado 2, titulado Employee or Independent Contractor? (¿Empleado o contratista independiente?), el cual indica las distinciones entre un contratista independiente y un empleado y también da ejemplos de varias clases de ocupaciones y profesiones. Amended tax forms Si una persona que trabaja para usted no es su empleado según las reglas que prescriben lo que es un empleado de acuerdo al derecho común (explicado más adelante), no tendrá que retenerle al individuo las contribuciones federales sobre la nómina. Amended tax forms Generalmente, las personas que trabajan por cuenta propia no son empleados. Amended tax forms Por ejemplo, médicos, abogados, veterinarios y otros en comercio independiente en donde ofrecen sus servicios al público en general no son empleados. Amended tax forms Sin embargo, si la empresa se incorpora, los funcionarios de la empresa que trabajan en la empresa son sus empleados. Amended tax forms Si una relación patrono-empleado existe, no importa cómo se llame. Amended tax forms El empleado puede ser llamado un agente o contratista independiente. Amended tax forms Además, no importa cómo se calculan o se efectúan los pagos, lo que se les llama o si el empleado trabaja a tiempo completo o parcial. Amended tax forms Definición de empleado según el derecho común. Amended tax forms   Por regla general, el trabajador que preste servicios para usted es un empleado suyo si usted tiene todo el control, tanto en lo referente a lo que debe hacer como a la manera de hacerlo. Amended tax forms No importa que le permita al empleado amplia facultad y libertad de acción. Amended tax forms Si usted tiene el derecho legal de determinar el resultado de los servicios y la manera en que los mismos se prestan, la persona es un empleado suyo. Amended tax forms Para una explicación de los hechos y circunstancias que indican si una persona que le presta servicios a usted es un contratista independiente o empleado, vea la Publicación 15-A, en inglés. Amended tax forms   Si la relación patrono-empleado existe, no tiene importancia el nombre ni la descripción que se le dé a cada persona en dicha relación. Amended tax forms Lo que sí tiene importancia respecto a la clasificación del empleado es la esencia de la relación laboral. Amended tax forms Además, tampoco importa si la persona trabaja a jornada completa o parcial. Amended tax forms   Para propósitos de las contribuciones sobre la nómina, no se establece distinción entre las clases de empleados. Amended tax forms Los superintendentes, gerentes y otros supervisores son empleados. Amended tax forms Por lo general, un funcionario de una corporación es un empleado; sin embargo, un funcionario que no presta servicios o que presta solamente servicios de menor importancia y que no recibe ni tiene derecho a recibir remuneración no se le considera empleado. Amended tax forms Un director de una corporación, en su capacidad como tal, no es un empleado de la misma. Amended tax forms   Usted, por regla general, tiene que retener y pagar las contribuciones al Seguro Social y al Medicare de los salarios que paga a las personas que son sus empleados de acuerdo al derecho común. Amended tax forms Sin embargo, los salarios de ciertos empleados podrían estar exentos de una o más de estas contribuciones. Amended tax forms Vea las Instrucciones para el Formulario 1040-PR para leer una explicación sobre empleados de organizaciones exentas de contribución y de instituciones religiosas. Amended tax forms Empleados arrendados. Amended tax forms   En ciertos casos, una empresa que facilita trabajadores a otras personas y empresas profesionales es el patrono de esos trabajadores para efectos de las contribuciones sobre la nómina. Amended tax forms Por ejemplo, una empresa que ofrece servicios profesionales temporeros puede suministrar los servicios temporeros de secretarias, enfermeras y otros trabajadores afines a sus clientes contratados. Amended tax forms   Dicha empresa de servicios contrata a sus clientes (suscriptores) y éstos especifican qué servicios desean recibir y los honorarios o remuneraciones que van a pagar a la empresa de servicios por cada trabajador facilitado. Amended tax forms La empresa de servicios tiene el derecho de controlar y dirigir los servicios del trabajador prestados al cliente (suscriptor), incluyendo el derecho de despedir o destinar nuevamente al trabajador. Amended tax forms La empresa de servicios profesionales contrata a los trabajadores, regula el pago de sus salarios y los ampara con el seguro (compensación) por desempleo. Amended tax forms También les suministra otros beneficios de empleo. Amended tax forms Dicha empresa es entonces el patrono para propósitos de las contribuciones sobre la nómina. Amended tax forms Contratistas independientes. Amended tax forms   Las personas físicas, tales como doctores, veterinarios y subastadores que ejercen u operan una profesión, negocio u oficio independiente mediante el cual ofrecen sus servicios al público, por lo general, no son empleados. Amended tax forms Sin embargo, la determinación sobre si tales personas son empleados o contratistas independientes depende de las circunstancias de cada caso individualmente. Amended tax forms La regla general establece que una persona es contratista independiente si usted, es decir, la persona para quien los servicios se llevan a cabo, tiene el derecho de controlar o dirigir únicamente el resultado del trabajo y no los métodos ni las maneras usadas para obtener el resultado. Amended tax forms Empleados estatutarios. Amended tax forms   Hay algunas definiciones especiales de empleado para propósitos de las contribuciones al Seguro Social, Medicare y FUTA. Amended tax forms   Aunque las personas descritas a continuación no sean empleados de acuerdo con el derecho común, serán considerados empleados para los efectos de las contribuciones al Seguro Social y al Medicare si reúnen cada una de las Condicionesdescritas más adelante. Amended tax forms a. Amended tax forms Un chofer-agente (o comisionista) que distribuye alimentos o bebidas (excepto leche) o que recoge y entrega ropa lavada y planchada o lavada en seco para otra persona. Amended tax forms b. Amended tax forms Un vendedor-agente de seguros de vida y/o contratos de anualidades que trabaja a jornada completa y que vende principalmente para una sola empresa. Amended tax forms c. Amended tax forms Una persona que trabaja en casa conforme a las pautas recibidas de la persona para quien presta los servicios, utilizando los materiales suministrados por dicha persona, los cuales debe devolver a dicha persona o a otra persona designada por ella. Amended tax forms d. Amended tax forms Un vendedor local o ambulante (excepto un chofer-agente o un chofer-comisionista) que trabaja a tiempo completo (excepto por ventas incidentales) para una persona o negocio tomando pedidos hechos por clientes. Amended tax forms Los pedidos tienen que ser para mercancías para la reventa o de materiales usados en la profesión u ocupación del cliente. Amended tax forms Dichos clientes deberán ser detallistas, mayoristas, contratistas u operadores de hoteles, restaurantes u otro tipo de negocio relacionado con alimentos o alojamiento. Amended tax forms Condiciones. Amended tax forms   Reténgale al empleado estatutario las contribuciones al Seguro Social y al seguro Medicare sobre las remuneraciones pagadas si las tres condiciones siguientes le corresponden: De acuerdo a un contrato vigente, se entiende que casi todos los servicios serán prestados personalmente por dicho empleado. Amended tax forms El empleado no ha invertido sustancialmente en el equipo ni en las instalaciones usadas para prestar dichos servicios (excepto en las instalaciones de transporte). Amended tax forms Los servicios son de una naturaleza tal que conllevan una relación continua con la misma persona que le paga. Amended tax forms    Contribución al fondo federal para el desempleo (FUTA). Amended tax forms Las personas que se encuentran en la categoría a o d, anteriormente, son también empleados para fines de la contribución al fondo federal para el desempleo (FUTA), mientras satisfagan las condiciones 1 a la 3. Amended tax forms Individuos que no son empleados estatutarios. Amended tax forms   La ley clasifica a tres categorías de individuos que no son empleados estatutarios, es decir, ciertos vendedores directos, agentes de bienes raíces autorizados y ciertas personas a quienes se les paga por acompañar y posiblemente cuidar a otras personas. Amended tax forms A los vendedores directos y los agentes de bienes raíces se les trata generalmente como personas que trabajan por cuenta propia para propósito de todas las contribuciones federales, incluyendo las contribuciones por razón del empleo, si: Gran parte de todos los pagos por sus servicios como vendedores directos o agentes de bienes raíces autorizados se relacionan directamente con las ventas o actividades similares, en lugar de las horas que trabajan y Los servicios que prestan se hacen conforme a un contrato por escrito que estipula que no serán tratados como empleados para propósito de las contribuciones federales. Amended tax forms Vendedores directos. Amended tax forms   Los vendedores directos incluyen a las personas que se encuentran en cualesquiera de los tres grupos siguientes: Personas que trabajan en la venta de (o en solicitar la venta de) artículos de consumo en el hogar o en el lugar de operación que no sea un establecimiento permanente de ventas al detal. Amended tax forms Personas que trabajan en la venta de (o en solicitar la venta de) artículos de uso y consumo a todo comprador a base de compras y ventas, a base de depósito de comisiones o a otra base similar prescrita por los reglamentos para que dichos artículos sean revendidos en el hogar o en el lugar de operación que no sea un establecimiento permanente de ventas al detal. Amended tax forms Personas que se dedican a la ocupación o negocio de entregar o distribuir periódicos o anuncios de compras (incluyendo todo servicio relacionado directamente con tal entrega o distribución). Amended tax forms   El negocio de ventas directas incluye las actividades de individuos que tratan de aumentar las actividades de ventas directas por parte de sus vendedores directos y cuyos ingresos derivados del trabajo se basan en la productividad de dichos vendedores. Amended tax forms Tales actividades incluyen la provisión de estímulo y motivación; la comunicación y transmisión de pericia, conocimiento o experiencia; y reclutamiento. Amended tax forms Agentes de bienes inmuebles autorizados. Amended tax forms   Esta categoría incluye a los individuos que se dedican a las actividades de tasación y valoración de ventas de bienes inmuebles si ellos mismos reciben ingresos del trabajo basados en las ventas o en otras actividades afines. Amended tax forms Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Amended tax forms   Las personas a quienes se les paga por acompañar y posiblemente cuidar a otras son individuos que proveen atención personal, compañía o servicios de guardería a niños o a individuos de edad avanzada o incapacitados. Amended tax forms Una persona que se dedica a la ocupación o negocio de vincular a estos proveedores de compañía o cuidado con las personas que desean emplearlos no será tratada como patrono de los proveedores de compañía o cuidado si esa persona no recibe ni paga los salarios de los proveedores de compañía o cuidado y es compensada por los proveedores de compañía o cuidado o por las personas que los emplean por medio de una base de cargos. Amended tax forms Para propósitos de todas las contribuciones federales, se consideran empleados por cuenta propia aquellas personas a las que se les paga por acompañar y posiblemente cuidar a otras y que no trabajan para un servicio de colocación de dichas personas. Amended tax forms Clasificación errónea de empleados. Amended tax forms   Si clasifica a un empleado como si no fuera empleado y no le retuvo a tal empleado las contribuciones al Seguro Social y al seguro Medicare, usted será responsable de pagar dichas contribuciones. Amended tax forms Vea en la Publicación 15 el tema titulado Treating employees as nonemployees (Trato de empleados como personas que no son empleados), en inglés, bajo el tema Who Are Employees? (¿Quiénes son empleados?), en inglés, para detalles sobre la sección 3509 del Código Federal de Rentas Internas. Amended tax forms Disposiciones de exención. Amended tax forms   Si tiene motivos razonables para no tratar a un empleado como si fuera su empleado, quizás podría recibir una exención para no pagar las contribuciones por razón del empleo para dicha persona. Amended tax forms Para obtener esta exención del pago de las contribuciones, deberá radicar todas las planillas federales de información de una manera uniforme con respecto a la forma en que clasifica al trabajador. Amended tax forms En todo período que haya comenzado después de 1977, usted (el patrono), o su predecesor, no pudo haber clasificado como empleado a ningún trabajador que ocupe o haya ocupado una posición casi igual a la del trabajador en cuestión. Amended tax forms Especialista en servicios técnicos. Amended tax forms   Esta exención no se le aplica a un especialista en servicios técnicos que usted le provee a otro negocio de acuerdo con un arreglo entre usted y el otro negocio. Amended tax forms Un especialista en servicios técnicos es un ingeniero, diseñador, dibujante, especialista en informática, analista de sistemas o algún otro trabajador de talento o habilidad semejante que realice trabajos similares. Amended tax forms   Esta regla no afectará la determinación sobre si el especialista en servicios técnicos es un empleado de acuerdo con el derecho común. Amended tax forms Las reglas para la ley común determinan si el especialista en servicios técnicos es tratado como empleado o como contratista independiente. Amended tax forms Sin embargo, si contrata directamente a un especialista en servicios técnicos para que desempeñe servicios para su negocio (el de usted) en vez de trabajar para un negocio ajeno, quizás podría tener derecho aún a la exención. Amended tax forms Vea el apartado 2, titulado Employee or Independent Contractor? (¿Empleado o contratista independiente?) en la Publicación 15-A, en inglés. Amended tax forms Personas que supervisan pruebas y aulas. Amended tax forms   El requisito de trato uniforme no se le aplica a un individuo que presta servicios después del 31 de diciembre de 2006 supervisando el aula donde se aplica una prueba de acceso (entrada) o de colocación en una institución académica de enseñanza superior (universitaria) o que sirve como monitor de dichas pruebas si el individuo: Está prestando servicios para una organización descrita en la sección 501(c) exenta de impuestos conforme a la sección 501(a) del Código Federal de Rentas Internas y No se le considera de otro modo como empleado de la organización para propósitos de las contribuciones sobre la nómina. Amended tax forms Ayuda provista por el IRS. Amended tax forms   Para más información, comuníquese con nuestra oficina en Guaynabo. Amended tax forms Si desea que el IRS le haga la determinación acerca de la categoría de empleo de un trabajador suyo, radique el Formulario SS-8PR, Determinación del Estado de Empleo de un Trabajador para Propósitos de las Contribuciones Federales Sobre el Empleo, disponible en español. Amended tax forms Puede obtener un ejemplar de este formulario llamando al 1-800-829-3676 o visitando el sitio web del IRS www. Amended tax forms irs. Amended tax forms gov/espanol. Amended tax forms Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Amended tax forms   Los patronos quienes en la actualidad tratan a sus trabajadores (o a una clase o grupo de trabajadores) como contratistas independientes o como otros trabajadores que no son empleados y que desean reclasificar de manera voluntaria a sus trabajadores como empleados para períodos contributivos futuros quizás podrían tener derecho a participar en el programa para el acuerdo de clasificación voluntaria de trabajadores (conocido en inglés como Voluntary Classification Settlement Program o VCSP, por sus siglas en inglés), si éstos reúnen ciertos requisitos. Amended tax forms Si desea solicitar, utilice el Formulario 8952, Application for Voluntary Classification Settlement Program (VCSP) (Solicitud del programa para el acuerdo de clasificación voluntaria de trabajadores), en inglés. Amended tax forms Si desea más información, visite IRS. Amended tax forms gov e y escribba la frase “VCSP” en la casilla Search (Buscar). Amended tax forms La información está disponible en inglés. Amended tax forms Negocio que pertenece y es administrado por los cónyuges Si usted y su cónyuge son dueños de un negocio, lo operan conjuntamente y comparten las ganancias y pérdidas, ustedes son socios en una sociedad colectiva, independientemente de si tienen o no un acuerdo formal de sociedad. Amended tax forms Vea la Publicación 541, Partnerships (Sociedades colectivas), en inglés, para más detalles. Amended tax forms La sociedad colectiva es considerada el patrono de todo empleado y es responsable por todas las contribuciones sobre la nómina que se adeuden sobre salarios pagados a sus empleados. Amended tax forms Excepción: Negocio en participación calificado. Amended tax forms   Si usted y su cónyuge participan de manera considerable como los únicos socios o miembros de un negocio tenido y operado conjuntamente y radican un Formulario 1040-PR, Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Contributivo Adicional por Hijos para Residentes Bona Fide de Puerto Rico), en conjunto para el año contributivo, pueden elegir que se les grave contribución como si fueran un negocio en participación calificado en vez de sociedad colectiva. Amended tax forms Vea las Instrucciones para el Formulario 1040-PR. Amended tax forms Los matrimonios que eligen ser tratados como un negocio en participación calificado son tratados como empresarios por cuenta propia para propósitos contributivos. Amended tax forms Cualesquiera de los cónyuges que son empresarios por cuenta propia puede radicar y pagar las contribuciones sobre la nómina que se adeudan de los salarios de los empleados utilizando el EIN de la empresa por cuenta propia del cónyuge. Amended tax forms Para obtener más información sobre negocios en participación calificados, visite el sitio web IRS. Amended tax forms gov y escriba “ Qualified Joint Venture ” en el encasillado de búsqueda. Amended tax forms La información está disponible en inglés. Amended tax forms 3. Amended tax forms Número de identificación patronal (EIN) El número de identificación patronal (EIN, por sus siglas en inglés) es un número que consta de nueve dígitos que el IRS expide a los patronos. Amended tax forms Los dígitos están organizados de la siguiente manera: 00-0000000. Amended tax forms Dicho número se usa para identificar las cuentas contributivas de los patronos, así como las de ciertos negocios y otras organizaciones y entidades que no tienen empleados. Amended tax forms Debe anotar el EIN en toda planilla, anexo y correspondencia relacionada con su negocio que envíe al IRS y a la SSA. Amended tax forms Si no tiene un EIN, puede solicitarlo a través de Internet. Amended tax forms Acceda a IRS. Amended tax forms gov y pulse sobre el enlace “Apply for an EIN Online” (Solicitar un EIN en línea), que se encuentra bajo Tools (Herramientas). Amended tax forms O, puede enviar por correo o por fax el Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN), al IRS. Amended tax forms Si no tiene un EIN para la fecha de vencimiento para radicar la planilla, radique una planilla en papel y escriba “Solicitado” y la fecha de su solicitud en el espacio para tal número. Amended tax forms Si usted adquirió el negocio de otro patrono, no utilice el número asignado a éste último. Amended tax forms No utilice un número de Seguro Social (SSN) en lugar de un número de identificación patronal (EIN). Amended tax forms Usted deberá tener solamente un EIN. Amended tax forms Si tiene más de uno, escriba a la oficina del IRS donde radica sus planillas a la dirección a la cual envía las planillas “sin un pago”, la cual aparece en las instrucciones para el Formulario 941-PR, Formulario 944(SP) o Formulario 943-PR. Amended tax forms O llame a la Línea para asuntos relacionados con las contribuciones de negocios y contribuciones especiales del IRS al 1-800-829-4933. Amended tax forms Las personas sordas, quienes tienen limitación auditiva o impedimentos del habla (los usuarios del sistema TDD/TTY) pueden llamar al 1-800-829-4059. Amended tax forms Un empleado del IRS le indicará cuál EIN debe utilizar. Amended tax forms Para mas información, vea la Publicación 1635, Employer Identification Number: Understanding Your EIN (Número de identificación patronal: Información para entender su EIN) o la Publicación 583, Starting a Business and Keeping Records (Cómo montar un negocio y mantener documentación), ambas en inglés. Amended tax forms 4. Amended tax forms Número de Seguro Social (SSN) El número de Seguro Social (SSN, por sus siglas en inglés) de un empleado consta de nueve dígitos, organizados de la manera siguiente: 000-00-0000. Amended tax forms Tiene que tener el nombre y SSN de cada empleado e incluirlos correctamente en el Formulario 499R-2/W-2PR que le prepare. Amended tax forms De no ser así, podría estar sujeto a pagar una multa, a menos que tenga una causa razonable. Amended tax forms Vea la Publicación 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs (Reglamentación y requisitos de causa razonable sobre nombres/números de identificación del contribuyente que faltan o están incorrectos), en inglés, para más información. Amended tax forms Tarjeta de Seguro Social del empleado. Amended tax forms   Deberá pedirle a cada empleado que le muestre su tarjeta de Seguro Social. Amended tax forms El empleado puede mostrarle su tarjeta de Seguro Social si la tiene disponible. Amended tax forms No acepte una tarjeta de Seguro Social que indique “ Not Valid for Employment ” (No válida para empleo). Amended tax forms Una tarjeta con esta leyenda no permite empleo. Amended tax forms Usted puede (pero no se le obliga) fotocopiar la tarjeta de Seguro Social de su empleado si éste se la muestra. Amended tax forms Si un empleado no tiene una tarjeta de Seguro Social o le hace falta una nueva, el empleado deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, disponible en español, y presentar la documentación solicitada. Amended tax forms El empleado tiene que completar y firmar el Formulario SS-5-SP; el patrono no lo puede radicar. Amended tax forms Si el empleado ha superado su límite anual y de por vida para el número de tarjetas de reemplazo permitidos, se le puede pedir que proporcione una carta para acompañar el Formulario SS-5-SP. Amended tax forms Si el empleado ha solicitado un SSN pero aún no lo tiene al momento de prepararle su Formulario 499R-2/W-2PR, escriba “Solicitado” en la planilla. Amended tax forms Cuando el empleado reciba su SSN, radique la Copia A del Formulario 499R-2c/W-2cPR, Corrección al Comprobante de Retención, para incluir el SSN del empleado. Amended tax forms Escriba correctamente el nombre y número de Seguro Social del empleado. Amended tax forms   Escriba el nombre y número de Seguro Social de cada empleado, tal como aparece en su tarjeta de Seguro Social. Amended tax forms Si el nombre no es el correcto tal como se muestra en la tarjeta (por ejemplo, debido a un matrimonio o divorcio), el empleado deberá solicitar una tarjeta corregida a la SSA. Amended tax forms Siga usando el nombre antiguo hasta que el empleado le muestre la tarjeta de Seguro Social nueva con su nombre corregido. Amended tax forms   Si la SSA expide una tarjeta de reemplazo al empleado después de que haya cambiado de nombre o una tarjeta nueva con un número de Seguro Social debido a un cambio de condición laboral de un extranjero, radique un Formulario 499R-2c/W-2cPR para corregir el nombre y número de Seguro Social indicado en el Formulario 499R-2/W-2PR que más recientemente haya radicado. Amended tax forms No es necesario corregir otros años si el nombre y número de Seguro Social antiguos fueron usados para los años anteriores a su más reciente Formulario 499R-2/W-2PR. Amended tax forms Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Amended tax forms   Para obtener un ejemplar del Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social en español, llame al 1-800-772-1213. Amended tax forms Esta persona le pedirá su código postal (ZIP code) y con esta información le informará dónde podrá obtener el Formulario SS-5-SP en una localidad cercana. Amended tax forms   También, podrá acceder al sitio web de la Administración del Seguro Social (SSA por sus siglas en inglés) www. Amended tax forms segurosocial. Amended tax forms gov para descargar el Formulario SS-5-SP. Amended tax forms Verificación de los números de Seguro Social. Amended tax forms   Los patronos y los agentes de reportación autorizados pueden utilizar el Servicio de Verificación de Números de Seguro Social (conocido en inglés como, Social Security Number Verification Service o SSNVS, por sus siglas en inglés) para verificar inmediatamente hasta 10 nombres y números de Seguro Social (por cada pantalla) en una sesión. Amended tax forms O, puede cargar un archivo electrónico de hasta 250,000 nombres y números de Seguro Social y, por lo general, recibirá los resultados el próximo día laborable. Amended tax forms Si desea más información, visite www. Amended tax forms socialsecurity. Amended tax forms gov/employer/ssnv. Amended tax forms htm. Amended tax forms La información está disponible en inglés. Amended tax forms Inscripción para el servicio SSNVS. Amended tax forms   Para obtener acceso al servicio SSNVS, primero tiene que inscribirse en línea y recibir autorización de parte de su patrono. Amended tax forms Para inscribirse, visite el sitio web de la SSA, www. Amended tax forms ssa. Amended tax forms gov/employer, en inglés, y pulse sobre el enlace “ Business Services Online ” (Servicios en línea para negocios), en inglés. Amended tax forms Siga las instrucciones de inscripción y obtenga un “ User ID ” (Número de identificación de usuario) y una contraseña. Amended tax forms Necesita proveer la siguiente información sobre usted y su compañía: Nombre, Número de Seguro Social, Fecha de nacimiento, Tipo de negocio, Número de identificación patronal (EIN), Nombre, dirección y número de teléfono de la compañía y Dirección de correo electrónico (email). Amended tax forms   Cuando haya completado el proceso de inscripción en línea, la SSA le enviará por correo a su patrono un código de activación que sólo puede ser utilizado una sola vez. Amended tax forms Tiene que ingresar el código de activación en línea para utilizar el SSNVS. Amended tax forms Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Amended tax forms   No acepte un número de identificación personal del contribuyente del IRS (ITIN, por sus siglas en inglés) en lugar de un SSN para identificar a un empleado, ni para otros propósitos del trabajo. Amended tax forms El ITIN es sólo para extranjeros residentes y no residentes que no pueden obtener un SSN por su estatus migratorio y que necesitan identificarse para otros propósitos de la contribución. Amended tax forms Se puede identificar un ITIN porque éste consta de nueve dígitos, comienza con el número “9” y tiene un “7” o un “8” como cuarto dígito, y tiene el mismo formato que el SSN: por ejemplo, 9NN-7N-NNNN. Amended tax forms Un individuo que tiene un ITIN y luego cambia su estatus migratorio en los EE. Amended tax forms UU. Amended tax forms tiene que obtener un SSN. Amended tax forms Si la persona tiene derecho a trabajar en los Estados Unidos (y por consiguiente, en Puerto Rico), indíquele a la persona que solicite un SSN. Amended tax forms No utlice un ITIN en lugar de un SSN en el Formulario 499R-2/W-2PR. Amended tax forms 5. Amended tax forms Salarios y otra compensación Por regla general, todos los salarios están sujetos a las contribuciones al Seguro Social, al seguro Medicare y a la contribución al fondo federal para el desempleo (contribución FUTA). Amended tax forms Sin embargo, los salarios sujetos a la contribución al Seguro Social y a la contribución FUTA están limitados a un máximo anual (base salarial) que usted paga a cada empleado anualmente. Amended tax forms Para el año 2014, la base salarial es $117,000. Amended tax forms Una vez que haya pagado $117,000 a cierto empleado durante 2014, incluyendo propinas, no siga reteniéndole la contribución al Seguro Social sobre toda cantidad que le pague al empleado durante el resto del año. Amended tax forms La base salarial para la contribución FUTA es de $7,000 para 2014. Amended tax forms Toda remuneración, incluyendo propinas pagadas por servicios prestados, está sujeta a la contribución al Medicare. Amended tax forms Los pagos pueden ser en efectivo o en otra forma, tal como el uso de un automóvil para uso personal. Amended tax forms El término salarios incluye jornales, sueldos, vacaciones, bonificaciones, comisiones y beneficios marginales. Amended tax forms No importa cómo se calculen o se hagan los pagos. Amended tax forms Vea la tabla en el apartado 15 para excepciones a las contribuciones al Seguro Social, al Medicare y FUTA. Amended tax forms Vea los apartados 6 y 7 para una explicación de cómo se aplican las reglas a propinas y a los trabajadores agrícolas. Amended tax forms Las contribuciones al Seguro Social y al Medicare corresponden a la mayoría de los pagos de la compensación por enfermedad, incluyendo los pagos que hacen terceros pagadores, tales como compañías de seguros. Amended tax forms Ciertas reglas especiales corresponden a la información de pagos de compensación por enfermedad hechos por terceros. Amended tax forms Vea la explicación más adelante en este apartado, así como en la Publicación 15-A, en inglés. Amended tax forms Determine el valor de remuneración en forma de especie (tales como mercancías, alojamiento y alimentos) basándose en su valor normal en el mercado. Amended tax forms No obstante, vea Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados , más adelante. Amended tax forms Aparte de algunos trabajadores agrícolas y empleados domésticos, este tipo de remuneración puede estar sujeta a las contribuciones al Seguro Social, Medicare y FUTA. Amended tax forms Las remuneraciones retroactivas, incluyendo aumentos retroactivos (pero no las cantidades pagadas por daños y perjuicios), se tributan como remuneraciones ordinarias para el año en que se pagan. Amended tax forms Para más información sobre la declaración de las remuneraciones retroactivas a la SSA, vea la Publicación 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration (Cómo declarar salarios retroactivos y pagos especiales de salarios a la Administración del Seguro Social), en inglés. Amended tax forms Gastos de viaje y de representación. Amended tax forms   Los pagos que usted haga a su empleado por gastos de viaje, así como por otros gastos necesarios relacionados con su negocio, se incluyen generalmente en los salarios sujetos a contribución si: a. Amended tax forms   el empleado que recibe el pago no se le exige, o cuando se le exige, no presenta evidencia que justifique los gastos mediante la presentación de recibos u otros comprobantes o b. Amended tax forms   usted le entrega al empleado una cantidad de dinero por adelantado para gastos relacionados con el negocio suyo y al empleado no se le exige que devuelva, o si se le exige que lo haga, no devuelve oportunamente toda cantidad sobrante que no pudo justificar por qué se quedó con ella. Amended tax forms Reglas especiales para empleados agrícolas y domésticos. Amended tax forms   Los salarios pagados a empleados agrícolas y domésticos están sujetos a ciertas reglas especiales para la aplicación de las contribuciones al Seguro Social, al Medicare y para el desempleo federal (FUTA). Amended tax forms Vea los apartados 7 , 8 y 10 . Amended tax forms Compensación por enfermedad El IRS espera cambiar la información de resumen de compensación por enfermedad pagada por un tercero y los requisitos de presentación de los salarios pagados en 2014. Amended tax forms La información acerca de este cambio se incluirá en la revisión de la Pub. Amended tax forms 15-A, que se espera publicar en IRS. Amended tax forms gov en diciembre de 2014. Amended tax forms Por regla general, la compensación por enfermedad es toda cantidad pagada conforme a un plan efectuado por la ausencia temporera del empleo de parte de un empleado, debida a lesión, enfermedad o incapacidad. Amended tax forms El patrono o un tercero, tal como una compañía de seguros, puede efectuar los pagos. Amended tax forms Los beneficios pagados pueden ser de duración corta o larga. Amended tax forms Se muestra en el comprobante de retención frecuentemente como un porcentaje del salario normal del empleado. Amended tax forms La compensación por enfermedad está sujeta, por lo general, al pago de las contribuciones al Seguro Social, al seguro Medicare y FUTA. Amended tax forms La compensación por enfermedad está exenta de estas contribuciones después de 6 meses contados a partir del mes natural que el empleado trabajó por última vez para el patrono. Amended tax forms En la Publicación 15-A se explican las reglas contributivas de empleo que se aplican al pago por enfermedad, beneficios por incapacidad y otros pagos similares a los empleados. Amended tax forms La compensación por enfermedad pagada a un empleado por un tercero, por ejemplo, un agente fiduciario, se deberá tratar de manera especial al finalizar el año debido a que el IRS concilia los Formularios 941-PR trimestrales (o el Formulario 944(SP)) de un patrono con los Formularios 499R-2/W-2PR y W-3PR que se radican al terminar el año. Amended tax forms La información que sigue a continuación le proporciona las reglas generales acerca de cómo declarar la compensación por enfermedad pagada por un tercero pagador. Amended tax forms Terceros pagadores. Amended tax forms   Si retiene las contribuciones al Seguro Social y al seguro Medicare de personas por las cuales no radica el Formulario 499R-2/W-2PR, deberá radicar, por separado, un Formulario W-3PR junto con un solo Formulario 499R-2/W-2PR sustituto que indique lo siguiente: escriba en el encasillado 1 del Formulario 499R-2/W-2PR “Third party sick-pay recap” (Recapitulación de compensación por enfermedad del tercero pagador), en vez del nombre del empleado, o escríbalo en el encasillado b del Formulario W-3PR, en vez del número total de Formularios 499R-2/W-2PR que envíe. Amended tax forms En el encasillado 17, anote el total de la compensación por enfermedad pagada al empleado sujeta a la contribución al Seguro Social del mismo. Amended tax forms En el encasillado 18, anote la cantidad de la contribución al Seguro Social retenida al empleado. Amended tax forms En el encasillado 19, anote la cantidad de la compensación por enfermedad sujeta a la contribución Medicare correspondiente al empleado. Amended tax forms En el encasillado 20, anote la cantidad total retenida para la contribución Medicare correspondiente al empleado (incluyendo la Contribución Adicional al Medicare, si corresponde). Amended tax forms En el Formulario W-3PR que prepare por separado, llene solamente los encasillados a, b (vea la información anterior), c, d, e, 7 y del 10 al 13. Amended tax forms Patronos. Amended tax forms   Si tiene empleados que han recibido pagos de compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, deberá declarar en el Formulario 499R-2/W-2PR del empleado: en el encasillado 7, la cantidad total de la compensación por enfermedad que el empleado debe incluir en su ingreso; en el encasillado 13, toda contribución sobre ingresos retenida de la compensación por enfermedad pagada por el tercero pagador; en el encasillado 17, la porción de la compensación por enfermedad que esté sujeta a la contribución al Seguro Social correspondiente al empleado; en el encasillado 18, la contribución al Seguro Social correspondiente al empleado que haya sido retenida por el tercero pagador; en el encasillado 19, la compensación por enfermedad que esté sujeta a la contribución Medicare correspondiente al empleado (incluyendo la Contribución Adicional al Medicare, si corresponde) y en el encasillado 20, la contribución Medicare correspondiente al empleado retenida por el tercero pagador. Amended tax forms   Si no incluye alguna parte del pago de compensación por enfermedad en el ingreso del empleado debido a que éste pagó una porción de las primas, deberá informarle al empleado la parte no incluida. Amended tax forms   El patrono tiene la opción de incluir la compensación por enfermedad pagada por terceros junto con los salarios declarados en el Formulario 499R-2/W-2PR o de declarar la compensación por separado en un segundo Formulario 499R-2/W-2PR en el que indicará que la cantidad fue compensación por enfermedad pagada por un tercero. Amended tax forms En ambas opciones, la Copia A de los Formularios 499R-2/W-2PR deberá ser radicada ante la SSA. Amended tax forms Nota:   Si el tercero pagador no le notifica a tiempo al patrono acerca de los pagos de compensación por enfermedad, el tercero pagador, no el patrono, será responsable de radicar los Formularios 499R-2/W-2PR correspondientes a cada uno de los empleados que recibieron los pagos, así como el Formulario W-3PR. Amended tax forms Para obtener mayor información sobre este tema, vea Sick Pay Reporting (Informe de pagos por enfermedad), en el apartado 6 de la Publicación 15-A, en inglés. Amended tax forms Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Por lo general, los beneficios marginales tienen que incluirse en el ingreso bruto del empleado que los recibe y, además, los mismos están sujetos al pago de contribuciones relacionadas con el empleo. Amended tax forms Los beneficios marginales incluyen los siguientes beneficios proporcionados por el patrono al empleado: el uso de un automóvil, viajes en aviones, viajes gratis (o con descuento) en líneas aéreas comerciales, vacaciones, descuentos en mercancías o servicios, membresías en clubes campestres u otro tipo de clubes, así como boletos de entrada a eventos deportivos u otra clase de entretenimiento. Amended tax forms Por lo general, la cantidad que se incluye en el ingreso bruto del empleado es el exceso del valor justo de mercado del beneficio proporcionado por el patrono sobre la suma pagada por el empleado y toda cantidad excluida por ley. Amended tax forms Ciertos beneficios marginales están específicamente excluidos por ley. Amended tax forms Para más información sobre los beneficios marginales, vea la Publicación 15-B, Employer's Tax Guide to Fringe Benefits (Guía contributiva para patronos sobre los beneficios marginales), en inglés. Amended tax forms Cuándo se tratan los beneficios marginales como pagados al empleado. Amended tax forms   Puede optar por tratar ciertos beneficios marginales que no sean dinero en efectivo (incluyendo el uso personal de un automóvil proporcionado por usted) como pagados durante el período regular de nómina, trimestralmente, semestralmente, o de alguna otra manera que usted elija, pero tienen que ser tratados como pagados por lo menos anualmente. Amended tax forms No tiene que escoger formalmente las fechas de pago, ni notificarlas al IRS. Amended tax forms No está obligado a hacer uso de la misma base para todos los empleados y puede cambiarla tan a menudo como lo desee, siempre que todos los beneficios marginales proporcionados a los empleados en un año natural sean tratados como pagados a más tardar el 31 de diciembre de dicho año natural. Amended tax forms Sin embargo, vea Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre , más adelante. Amended tax forms   Se puede tratar el valor de un solo beneficio marginal tributable que no es en efectivo como pagado en una o más fechas distintas en el mismo año natural, aun en el caso en que el empleado reciba todo el beneficio de una vez. Amended tax forms Sin embargo, una vez seleccionadas las fechas de pago, se tienen que declarar las contribuciones en su planilla de contribución para el mismo período contributivo durante el cual usted los consideró pagados. Amended tax forms Esta elección no se aplica a un beneficio marginal en el que se transfieren bienes muebles o propiedad personal de inversión. Amended tax forms Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Amended tax forms   Deberá añadir el valor de los beneficios marginales a los salarios regulares del período de nómina y después procederá a calcular la contribución al Seguro Social y la contribución al seguro Medicare sobre la cantidad total. Amended tax forms   Si la cantidad de contribución al Seguro Social y de contribución al seguro Medicare que retiene al empleado durante un año natural es menor que la cantidad requerida, pero usted declara la cantidad correcta, puede cobrarle al empleado la cantidad de contribución que no le retuvo. Amended tax forms Depósito de la contribución sobre los beneficios marginales. Amended tax forms   Cuando hayan sido escogidas las fechas de pago de los beneficios marginales que no sean en efectivo y que están sujetos a la contribución, tiene que depositar las contribuciones en el mismo período de depósito en el cual trató a los beneficios marginales como pagados a los empleados. Amended tax forms Puede hacer un estimado razonable del valor de los beneficios marginales. Amended tax forms Por regla general, el valor de los beneficios marginales que no sean en efectivo y que están sujetos a la contribución proporcionados durante un año natural tiene que ser determinado a más tardar el 31 de enero del año siguiente. Amended tax forms   Puede reclamar un reintegro de los pagos de contribución hechos en exceso o puede optar por que el exceso se le acredite a la próxima planilla de contribución sobre la nómina que radique. Amended tax forms Si depositó menos de la cantidad requerida, vea Multas relacionadas con los depósitos , en el apartado 11. Amended tax forms Valorización de vehículos proporcionados a los empleados. Amended tax forms   Si le proporciona a sus empleados un vehículo, puede determinar el valor verdadero de este beneficio marginal para el año natural entero tomando en consideración el uso comercial del vehículo, o puede considerar el uso total durante el año como personal e incluir el 100% del valor del uso del vehículo en los sueldos y salarios pagados al empleado. Amended tax forms Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Amended tax forms   Puede optar por considerar el valor de los beneficios marginales que no sean en efectivo y que están sujetos a la contribución proporcionados a sus empleados durante noviembre y diciembre como pagados en el año siguiente. Amended tax forms Sin embargo, esto se aplica únicamente a los beneficios que realmente se provean durante noviembre y diciembre, no a los que se consideran pagados durante esos meses. Amended tax forms   Si opta por usar la regla especial, tiene que notificárselo a los empleados afectados por la misma. Amended tax forms Debe entregarle la notificación directamente al empleado entre la última fecha de pago de salarios correspondiente al año natural y (o cerca de) la fecha en que se le entregue al empleado el Formulario 499R-2/W-2PR. Amended tax forms Si hace uso de esta regla especial, el empleado también tiene que hacerlo para todo propósito y para el mismo período de tiempo que usted la usa. Amended tax forms No puede usar esta regla especial cuando el beneficio es una transferencia de bienes inmuebles o propiedad (tanto tangible como intangible) que se tiene principalmente para propósitos de inversión a su empleado. Amended tax forms 6. Amended tax forms Propinas Las propinas que sus empleados reciben de los clientes están, generalmente, sujetas a la retención de la contribución al Seguro Social y de la contribución al seguro Medicare. Amended tax forms Sus empleados tendrán que declararle la cantidad de propinas que recibieron, para el día 10 del mes siguiente al mes en que recibieron las propinas. Amended tax forms El informe deberá incluir también las propinas que usted pagó a los empleados de los cargos a clientes, propinas que los empleados recibieron directamente de los clientes, y propinas recibidas de otros empleados bajo cualquier acuerdo de propinas compartidas. Amended tax forms El informe deberá incluir las propinas que los empleados recibieron directamente de los clientes así como las que recibieron indirectamente. Amended tax forms Dicho informe no deberá contener las propinas que el empleado haya pagado a otros empleados. Amended tax forms No se requiere ningún informe si el total de las propinas recibidas en un mes es menos de $20. Amended tax forms Los empleados pueden usar el Formulario 4070-PR, Informe al Patrono de Propinas Recibidas por el Empleado, u otro documento similar, para declararle las propinas que reciben durante el mes. Amended tax forms Pueden usar también el Formulario 4070A-PR, Registro Diario de Propinas del Empleado, en donde ellos pueden mantener un registro de las propinas recibidas. Amended tax forms Ambos formularios están incluidos en la Publicación 1244-PR, Registro Diario de Propinas Recibidas por el Empleado e Informe al Patrono, la cual puede obtener en el sitio web del IRS, en IRS. Amended tax forms gov. Amended tax forms El informe tiene que ser firmado por el empleado y tiene que incluir: El nombre, dirección y SSN del empleado, El nombre y la dirección del patrono, El mes o período declarado y El total de las propinas recibidas durante el mes o período. Amended tax forms Recaudación de las contribuciones sobre las propinas. Amended tax forms   Usted tiene que retener la parte correspondiente al empleado de la contribución al Seguro Social y la contribución al seguro Medicare correspondientes al total de propinas declaradas por los empleados. Amended tax forms También puede retener de los salarios o de otros fondos que el empleado ponga a su disposición, la cantidad de contribuciones correspondientes a las propinas. Amended tax forms No retenga más contribución al Seguro Social de los salarios y propinas de los empleados cuando el total de los mismos ascienda a $117,000 para 2014. Amended tax forms Reténgale al empleado la contribución Medicare sobre todos los salarios y propinas de éste durante todo el año. Amended tax forms Usted es responsable de la contribución patronal al Seguro Social hasta que el total de salario pagado a cada empleado, incluyendo propinas, llegue al máximo establecido ($117,000) para el año. Amended tax forms Usted mismo es responsable de pagar la contribución al Medicare correspondiente al patrono durante todo el año sobre los salarios y propinas. Amended tax forms Radique el Formulario 941-PR (o el Formulario 944(SP)) para declarar la retención de contribución sobre propinas. Amended tax forms Las reglas que corresponden a la retención de la parte correspondiente al empleado de las contribuciones al Medicare sobre las propinas también corresponden a la retención adicional de la contribución al Medicare una vez que los salarios y las propinas excedan de $200,000 en el año natural. Amended tax forms Regla de disposición. Amended tax forms   Si no tiene suficientes fondos para retener la contribución al Seguro Social y al Medicare sobre las propinas de un empleado para el día 10 del mes siguiente al mes en que recibe el informe de propinas del empleado, usted dejará de ser responsable de la retención de la contribución al Seguro Social y al Medicare del empleado relacionada con las propinas. Amended tax forms Informe de propinas. Amended tax forms   Declare propinas y la cantidad de contribuciones al Seguro Social y al Medicare que retuvo o no pudo retenerle al empleado en las casillas 22 y 23 del Formulario 499R-2/W-2PR, en las líneas 5b, 5c y 5d del Formulario 941-PR y en las líneas 4b, 4c y 4d del Formulario 944(SP). Amended tax forms Informe un ajuste en la línea 9 del Formulario 941-PR o en la línea 6 del Formulario 944(SP) para las contribuciones no retenidas del Seguro Social o Medicare. Amended tax forms No incluya en el formulario 499R2/W-2PR la Contribucion Adicional al Medicare que no pudo retenerle al empleado. Amended tax forms La tabla que aparece en el apartado 15 muestra el trato de las propinas para propósitos de la contribución FUTA. Amended tax forms   El Revenue Ruling 2012-18 (Reglamento de Rentas Internas 2012-18) provee pautas a patronos sobre las contribuciones al Seguro Social y al Medicare que se imponen sobre las propinas, incluyendo información sobre cómo se informa la parte correspondiente al patrono de las contribuciones al Seguro Social y al Medicare conforme la sección 3121(q), la diferencia entre las propinas y los cargos administrativos y el crédito conforme a la sección 45B. Amended tax forms El Reglamento de Rentas Internas 2012-18, que se encuentra en la página 1032 del Boletín de Rentas Internas 2012-26, está disponible en inglés en www. Amended tax forms irs. Amended tax forms gov/irb/2012-26_IRB/ar07. Amended tax forms html. Amended tax forms Se le permite establecer un sistema de declaración electrónica de propinas para sus empleados. Amended tax forms Vea la sección 31. Amended tax forms 6053-1(d) de los Reglamentos, en inglés, para más detalles. Amended tax forms 7. Amended tax forms Contribución al Seguro Social y al seguro Medicare por trabajo agrícola Las condiciones que se describen a continuación se aplican solamente en el caso del trabajo agrícola. Amended tax forms Por lo general, usted es un patrono agrícola si sus empleados: Crían o cosechan productos agrícolas u hortícolas en una finca (incluyendo la cría y alimentación de animales); Realizan labores relacionadas con la operación, administración, preservación, mejora y mantenimiento de su finca y de su equipo y herramientas; Prestación de servicios relativos al salvamento de la madera, la limpieza de la tierra, de maleza y otros residuos dejados luego del paso de un huracán (también conocido como el trabajo de huracanes); Manipulan, procesan o empacan productos agrícolas u hortícolas si usted cultivó más de la mitad de estos productos (para un grupo de hasta 20 operadores no incorporados, tuvo que haber cultivado estos productos en su totalidad); o Hacen trabajo para usted relacionado con el desmote de algodón, la producción o procesamiento de aguarrás, productos resinosos o la operación y mantenimiento de instalaciones para la irrigación. Amended tax forms Con este fin, el término “granja” incluye ganado, productos lácteos, aves, frutas, animales para peletería, y las huertas, así como las plantaciones, los ranchos, viveros, pasturas, invernaderos y otras estructuras similares utilizadas principalmente para la cría de productos agrícolas u hortícolas y los huertos. Amended tax forms Trabajo agrícola no incluye actividades de reventa que no impliquen una actividad cuantiosa de la producción de productos agrícolas u hortícolas, tales como una tienda al detal o un invernadero utilizados principalmente para la exhibición o el almacenaje. Amended tax forms Un copartícipe (aparcero) que trabaja para usted no es su empleado. Amended tax forms Sin embargo, el copartícipe podría estar sujeto a la contribución federal sobre el trabajo por cuenta propia. Amended tax forms Por lo general, la aparcería es un arreglo por el cual ciertos productos o artículos de comercio se comparten entre el copartícipe y el propietario (o el inquilino o arrendatario) del terreno. Amended tax forms Para más detalles, vea la sección 31. Amended tax forms 3121(b)(16)-1 de los Reglamentos. Amended tax forms El requisito de los $150 o $2,500. Amended tax forms   Todas las remuneraciones en efectivo que usted le paga a un empleado por trabajo agrícola durante el año están sujetas a las contribuciones al Seguro Social y al seguro Medicare si uno de los dos requisitos siguientes le corresponde: Pagó salarios en efectivo de $150 o más a un empleado durante el año (incluya todos los salarios en efectivo pagados a base de tiempo, a destajo o cualquier otra base). Amended tax forms El requisito de los $150 o más al año se aplica por separado a cada empleado agrícola que trabaje para usted. Amended tax forms Si contrata a una familia de trabajadores, se considera a cada miembro de la familia por separado. Amended tax forms No cuente los salarios recibidos por el empleado mientras éste prestaba servicios a otros patronos. Amended tax forms Pagó salarios (tanto en efectivo como en especie) de $2,500 o más durante el año a todos sus empleados por concepto de trabajo agrícola. Amended tax forms Excepciones. Amended tax forms   El requisito de los $150 y el de los $2,500 no rigen sobre las remuneraciones que le paga a un trabajador agrícola que recibe menos de $150 en concepto de salarios anuales en efectivo y las remuneraciones no están sujetas a las contribuciones al Seguro Social y al Medicare, aun cuando pague $2,500 o más en ese año a todos sus trabajadores agrícolas si el trabajador agrícola: Trabaja en agricultura en labores manuales relacionadas con la cosecha, Recibe paga basada en una tarifa establecida de acuerdo a tareas realizadas en un trabajo a destajo que suele ser pagado de esa manera en la región donde el trabajador está empleado, Viaja todos los días desde su hogar al sitio de trabajo y Estuvo empleado en agricultura durante un período menor de 13 semanas durante el año natural anterior. Amended tax forms Las cantidades que le paga a sus trabajadores temporeros, sin embargo, se toman en cuenta para los efectos del requisito de los $2,500 para determinar si las remuneraciones que le paga a los demás trabajadores agrícolas están sujetos a las contribuciones al Seguro Social y al seguro Medicare. Amended tax forms 8. Amended tax forms Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Usted tiene un empleado doméstico si contrató a alguien para que lleve a cabo trabajo doméstico y ese trabajador es su empleado. Amended tax forms El trabajador es su empleado si usted puede controlar qué trabajo se hace y cómo se hace dicho trabajo. Amended tax forms Si el trabajor es su empleado, no importa si éste trabaja a tiempo completo o a tiempo parcial o si lo contrató mediante una agencia o una lista provista por la agencia o asociación. Amended tax forms Además, tampoco importa si le paga al trabajador por hora, por día, por semana o a destajo. Amended tax forms Trabajo doméstico. Amended tax forms   El trabajo doméstico es trabajo que se lleva a cabo en su hogar o en los alrededores de éste. Amended tax forms Algunos ejemplos de trabajadores que llevan a cabo trabajo doméstico son: Niñeras, Guardianes (celadores), Personal de limpieza, Choferes, Profesionales de la salud (auxiliares), Amas de llaves, Criadas, Nodrizas (institutrices), Enfermeras privadas y Jardineros. Amended tax forms Contribuciones al Seguro Social y al Medicare para 2014. Amended tax forms   La contribución para el Seguro Social permanece en 6. Amended tax forms 2% tanto para el empleado como para el patrono. Amended tax forms La base límite de salario para el Seguro Social es $117,000. Amended tax forms   Para el año 2014, la tasa de la contribución al Medicare permanece en 1. Amended tax forms 45% tanto para el empleado como para el patrono. Amended tax forms Esta tasa no ha cambiado de la tasa para el año 2013. Amended tax forms No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. Amended tax forms Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. Amended tax forms Retención de la Contribución Adicional al Medicare. Amended tax forms   Además de la retención de la contribución al Medicare de 1. Amended tax forms 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. Amended tax forms 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. Amended tax forms Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. Amended tax forms Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. Amended tax forms La Contribución Adicional al Medicare sólo se le impone al empleado. Amended tax forms No hay una porción correspondiente al patrono de esta Contribución Adicional al Medicare. Amended tax forms Todos los salarios que están sujetos a la contribución al Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos se pagan en exceso del límite de $200,000. Amended tax forms   Si desea más información sobre cuáles salarios están sujetos a la contribución al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. Amended tax forms Para más información, sobre la Contribución Adicional al Medicare visite IRS. Amended tax forms gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). Amended tax forms La información está disponible en inglés. Amended tax forms Requisito de $1,900. Amended tax forms   Para 2014, se impondrán contribuciones sobre los salarios pagados en efectivo (independientemente de cuándo se hayan devengado los salarios) a un empleado doméstico durante el año natural como remuneración por servicios prestados si, durante ese año, le paga al empleado salarios en efectivo de $1,900 o más. Amended tax forms Este requisito de los $1,900 en el año se aplica a cada empleado doméstico por separado. Amended tax forms Pagos que no se consideran salarios. Amended tax forms   No considere como salarios los pagos que efectúa como salarios sujetos a las contribuciones al Seguro Social o al Medicare a cualquiera de las personas indicadas a continuación, aunque dichos salarios totalicen $1,900 o más durante el año. Amended tax forms Su cónyuge. Amended tax forms Su hijo menor de 21 años de edad. Amended tax forms Su padre o su madre. Amended tax forms Excepción: Considere estos pagos como salarios si ambas condiciones descritas a continuación le corresponden: Su padre o madre cuida a su hijo que: Es menor de 18 años de edad o Tiene una condición física o mental que requiere que lo cuide un adulto durante por lo menos 4 semanas consecutivas en el trimestre natural en el cual los servicios fueron provistos. Amended tax forms Su estado civil es uno de los siguientes: Usted está divorciado y no se ha vuelto a casar, Usted es viudo o Usted está viviendo con un cónyuge cuya condición física o mental le prohíbe a él o a ella de cuidar de su hijo por al menos 4 semanas consecutivas en el trimestre natural en el cual los servicios fueron provistos. Amended tax forms Un empleado que sea menor de 18 años en cualquier momento durante el año. Amended tax forms Excepción: Considere estos pagos como salarios si los servicios domésticos prestados es la ocupación principal del empleado. Amended tax forms Si el empleado es un estudiante, entonces los servicios domésticos prestados no se consideran como una ocupación principal. Amended tax forms El cálculo de la contribución se hace solamente sobre los salarios pagados en efectivo a trabajadores domésticos que satisfacen el requisito de los $1,900 al año. Amended tax forms Si le paga al empleado menos de $1,900 en salarios en efectivo en el año 2014, ninguno de los salarios que paga se consideran como salarios sujetos a las contribuciones al Seguro Social o al Medicare. Amended tax forms Sin embargo, todo pago que no sea en efectivo que usted efectúe no se considera como salarios sujetos a las contribuciones al Seguro Social o al Medicare. Amended tax forms Un pago por medio de cheque, giro, etc. Amended tax forms , está sujeto a la contribución de la misma manera que un pago en efectivo. Amended tax forms El valor de artículos (que no sean en efectivo), tales como comidas, hospedaje, ropas y otros artículos suministrados a un trabajador doméstico no está sujeto a la contribución al Seguro Social ni a la contribución al seguro Medicare. Amended tax forms Sin embargo, el dinero en efectivo que usted le provea a su empleado en lugar de estos artículos que no son en efectivo sí se incluyen en los salarios en efectivo. Amended tax forms Transportación (beneficios de transporte). Amended tax forms   Para 2014, por lo general, usted puede proveerle a su empleado beneficios de transporte, tales como $130 por mes por transporte combinado en vehículos de desplazamiento de ida y vuelta al trabajo y pases o boletos de tránsito; $250 por mes por estacionamiento calificado; y en un año calendario, puede darle a su empleado $20 para el desplazamiento calificado de ida y vuelta al trabajo en bicicleta multiplicado por el número de meses, los cuales reúnen los requisitos, en los que dicho desplazamiento se haya realizado durante dicho año sin tener que incluir estos beneficios en los salarios en efectivo. Amended tax forms Sin embargo, el valor de los beneficios de transporte que sean mayores de las cantidades especificadas al mes se incluye en los salarios. Amended tax forms Vea Transportation (Commuting) Benefits (Beneficios para transportación (desplazamiento de ida y vuelta al trabajo)), en la Publicación 15-B, Employer's Tax Guide to Fringe Benefits, (Guía contributiva sobre beneficios marginales para patronos), en inglés, para más información. Amended tax forms   Puede declarar los salarios que pagó a sus empleados domésticos de cualquiera de las siguientes maneras: En el Anexo H-PR (Formulario 1040-PR), Contribuciones sobre el Empleo de Empleados Domésticos. Amended tax forms Este formulario se radica junto con el Formulario 1040-PR. Amended tax forms Si no tiene que radicar el Formulario 1040-PR, puede entonces radicar el Anexo H-PR por sí solo o Si tiene negocio y radica el Formulario 941-PR o 944(SP) (o el Formulario 943-PR), puede incluir las contribuciones sobre el trabajo de empleados domésticos junto con los salarios de los demás empleados en dichos formularios. Amended tax forms   Si usted es dueño de un negocio como propietario único o si su hogar está en una finca que opera con fines de ganancia, puede escoger una de dos maneras para pagar sus contribuciones sobre empleados domésticos para el año 2014: Puede pagar las contribuciones sobre el empleo doméstico junto con sus contribuciones al Seguro Social y al Medicare al radicar el Anexo H-PR junto con el Formulario 1040-PR. Amended tax forms Si radica el Anexo H-PR, no incluya dichas contribuciones (las del empleo doméstico) al determinar los requisitos de depósito ni al hacer depósitos de contribución, como se explica en el Formulario 1040-ES (PR), Contribuciones Federales Estimadas del Trabajo por Cuenta Propia y sobre el Empleo de Empleados Domésticos — Puerto Rico. Amended tax forms Si paga sus contribuciones sobre el empleo doméstico junto con sus planillas de contribución sobre la nómina, entonces tiene que informar sus contribuciones sobre el empleo doméstico junto con las otras contribuciones sobre la nómina en el Formulario 941-PR o 944(SP) (o el Formulario 943-PR, si es patrono de empleados agrícolas) y el Formulario 940-PR. Amended tax forms Vea el apartado 11 para más información sobre las reglas de depósito. Amended tax forms Ley Federal de Contribución para el Desempleo (FUTA). Amended tax forms   La Ley Federal de Contribución para el Desempleo (FUTA, por sus siglas en inglés) cubre a los empleados domésticos que prestan servicios en una residencia privada, en un club universitario o en una fraternidad o hermandad femenina (sorority). Amended tax forms Están sujetos a la contribución para el desempleo todos los patronos que pagaron $1,000 o más por dichos servicios en algún trimestre del año actual o el año anterior. Amended tax forms Si usted pagó $1,000 o más por servicios domésticos en algún trimestre de 2013 ó 2014, los primeros $7,000 de los salarios en efectivo que le paga a cada empleado doméstico en el 2014 son salarios sujetos a la contribución FUTA. Amended tax forms Una vez pague $7,000 en salarios a un empleado durante el año 2014, no continúe calculando la contribución FUTA sobre cualquier salario que le paga al empleado durante el resto del año. Amended tax forms   Si usa el Anexo H-PR para declarar la contribución FUTA sobre el ingreso de sus empleados domésticos, no tiene que radicar el Formulario 940-PR por separado para declarar la contribución FUTA. Amended tax forms Puede calcular la contribuci