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Federal Income Tax Ez Form

Federal income tax ez form Publication 551 - Main Content Table of Contents Cost BasisStocks and Bonds Real Property Business Assets Allocating the Basis Adjusted BasisIncreases to Basis Decreases to Basis Adjustments to Basis Example Basis Other Than CostProperty Received for Services Taxable Exchanges Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed to Business or Rental Use How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Federal income tax ez form Cost Basis The basis of property you buy is usually its cost. Federal income tax ez form The cost is the amount you pay in cash, debt obligations, other property, or services. Federal income tax ez form Your cost also includes amounts you pay for the following items. Federal income tax ez form Sales tax, Freight, Installation and testing, Excise taxes, Legal and accounting fees (when they must be capitalized), Revenue stamps, Recording fees, and Real estate taxes (if assumed for the seller). Federal income tax ez form  You may also have to capitalize (add to basis) certain other costs related to buying or producing property. Federal income tax ez form Loans with low or no interest. Federal income tax ez form   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, minus the amount considered to be unstated interest. Federal income tax ez form You generally have unstated interest if your interest rate is less than the applicable federal rate. Federal income tax ez form For more information, see Unstated Interest and Original Issue Discount in Publication 537. Federal income tax ez form Purchase of a business. Federal income tax ez form   When you purchase a trade or business, you generally purchase all assets used in the business operations, such as land, buildings, and machinery. Federal income tax ez form Allocate the price among the various assets, including any section 197 intangibles. Federal income tax ez form See Allocating the Basis, later. Federal income tax ez form Stocks and Bonds The basis of stocks or bonds you buy is generally the purchase price plus any costs of purchase, such as commissions and recording or transfer fees. Federal income tax ez form If you get stocks or bonds other than by purchase, your basis is usually determined by the fair market value (FMV) or the previous owner's adjusted basis of the stock. Federal income tax ez form You must adjust the basis of stocks for certain events that occur after purchase. Federal income tax ez form See Stocks and Bonds in chapter 4 of Publication 550 for more information on the basis of stock. Federal income tax ez form Identifying stock or bonds sold. Federal income tax ez form   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stock or bonds. Federal income tax ez form If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. Federal income tax ez form For more information about identifying securities you sell, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550. Federal income tax ez form Mutual fund shares. Federal income tax ez form   If you sell mutual fund shares acquired at different times and prices, you can choose to use an average basis. Federal income tax ez form For more information, see Publication 550. Federal income tax ez form Real Property Real property, also called real estate, is land and generally anything built on or attached to it. Federal income tax ez form If you buy real property, certain fees and other expenses become part of your cost basis in the property. Federal income tax ez form Real estate taxes. Federal income tax ez form   If you pay real estate taxes the seller owed on real property you bought, and the seller did not reimburse you, treat those taxes as part of your basis. Federal income tax ez form You cannot deduct them as taxes. Federal income tax ez form   If you reimburse the seller for taxes the seller paid for you, you can usually deduct that amount as an expense in the year of purchase. Federal income tax ez form Do not include that amount in the basis of the property. Federal income tax ez form If you did not reimburse the seller, you must reduce your basis by the amount of those taxes. Federal income tax ez form Settlement costs. Federal income tax ez form   Your basis includes the settlement fees and closing costs for buying property. Federal income tax ez form You cannot include in your basis the fees and costs for getting a loan on property. Federal income tax ez form A fee for buying property is a cost that must be paid even if you bought the property for cash. Federal income tax ez form   The following items are some of the settlement fees or closing costs you can include in the basis of your property. Federal income tax ez form Abstract fees (abstract of title fees); Charges for installing utility services; Legal fees (including title search and preparation of the sales contract and deed); Recording fees; Surveys; Transfer taxes; Owner's title insurance; and Any amounts the seller owes that you agree to pay, such as back taxes or interest, recording or mortgage fees, charges for improvements or repairs, and sales commissions. Federal income tax ez form   Settlement costs do not include amounts placed in escrow for the future payment of items such as taxes and insurance. Federal income tax ez form   The following items are some settlement fees and closing costs you cannot include in the basis of the property. Federal income tax ez form Casualty insurance premiums. Federal income tax ez form Rent for occupancy of the property before closing. Federal income tax ez form Charges for utilities or other services related to occupancy of the property before closing. Federal income tax ez form Charges connected with getting a loan. Federal income tax ez form The following are examples of these charges. Federal income tax ez form Points (discount points, loan origination fees). Federal income tax ez form Mortgage insurance premiums. Federal income tax ez form Loan assumption fees. Federal income tax ez form Cost of a credit report. Federal income tax ez form Fees for an appraisal required by a lender. Federal income tax ez form Fees for refinancing a mortgage. Federal income tax ez form If these costs relate to business property, items (1) through (3) are deductible as business expenses. Federal income tax ez form Items (4) and (5) must be capitalized as costs of getting a loan and can be deducted over the period of the loan. Federal income tax ez form Points. Federal income tax ez form   If you pay points to obtain a loan (including a mortgage, second mortgage, line of credit, or a home equity loan), do not add the points to the basis of the related property. Federal income tax ez form Generally, you deduct the points over the term of the loan. Federal income tax ez form For more information on how to deduct points, see Points in chapter 4 of Publication 535. Federal income tax ez form Points on home mortgage. Federal income tax ez form   Special rules may apply to points you and the seller pay when you obtain a mortgage to purchase your main home. Federal income tax ez form If certain requirements are met, you can deduct the points in full for the year in which they are paid. Federal income tax ez form Reduce the basis of your home by any seller-paid points. Federal income tax ez form For more information, see Points in Publication 936, Home Mortgage Interest Deduction. Federal income tax ez form Assumption of mortgage. Federal income tax ez form   If you buy property and assume (or buy subject to) an existing mortgage on the property, your basis includes the amount you pay for the property plus the amount to be paid on the mortgage. Federal income tax ez form Example. Federal income tax ez form If you buy a building for $20,000 cash and assume a mortgage of $80,000 on it, your basis is $100,000. Federal income tax ez form Constructing assets. Federal income tax ez form   If you build property or have assets built for you, your expenses for this construction are part of your basis. Federal income tax ez form Some of these expenses include the following costs. Federal income tax ez form Land, Labor and materials, Architect's fees, Building permit charges, Payments to contractors, Payments for rental equipment, and Inspection fees. Federal income tax ez form In addition, if you own a business and use your employees, material, and equipment to build an asset, do not deduct the following expenses. Federal income tax ez form You must include them in the asset's basis. Federal income tax ez form Employee wages paid for the construction work, reduced by any employment credits allowed; Depreciation on equipment you own while it is used in the construction; Operating and maintenance costs for equipment used in the construction; and The cost of business supplies and materials used in the construction. Federal income tax ez form    Do not include the value of your own labor, or any other labor you did not pay for, in the basis of any property you construct. Federal income tax ez form Business Assets If you purchase property to use in your business, your basis is usually its actual cost to you. Federal income tax ez form If you construct, create, or otherwise produce property, you must capitalize the costs as your basis. Federal income tax ez form In certain circumstances, you may be subject to the uniform capitalization rules, next. Federal income tax ez form Uniform Capitalization Rules The uniform capitalization rules specify the costs you add to basis in certain circumstances. Federal income tax ez form Activities subject to the rules. Federal income tax ez form   You must use the uniform capitalization rules if you do any of the following in your trade or business or activity carried on for profit. Federal income tax ez form Produce real or tangible personal property for use in the business or activity, Produce real or tangible personal property for sale to customers, or Acquire property for resale. Federal income tax ez form However, this rule does not apply to personal property if your average annual gross receipts for the 3 previous tax years are $10 million or less. Federal income tax ez form   You produce property if you construct, build, install, manufacture, develop, improve, create, raise, or grow the property. Federal income tax ez form Treat property produced for you under a contract as produced by you up to the amount you pay or costs you otherwise incur for the property. Federal income tax ez form Tangible personal property includes films, sound recordings, video tapes, books, or similar property. Federal income tax ez form    Under the uniform capitalization rules, you must capitalize all direct costs and an allocable part of most indirect costs you incur due to your production or resale activities. Federal income tax ez form To capitalize means to include certain expenses in the basis of property you produce or in your inventory costs rather than deduct them as a current expense. Federal income tax ez form You recover these costs through deductions for depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Federal income tax ez form   Any cost you cannot use to figure your taxable income for any tax year is not subject to the uniform capitalization rules. Federal income tax ez form Example. Federal income tax ez form If you incur a business meal expense for which your deduction would be limited to 50% of the cost of the meal, that amount is subject to the uniform capitalization rules. Federal income tax ez form The nondeductible part of the cost is not subject to the uniform capitalization rules. Federal income tax ez form More information. Federal income tax ez form   For more information about these rules, see the regulations under section 263A of the Internal Revenue Code and Publication 538, Accounting Periods and Methods. Federal income tax ez form Exceptions. Federal income tax ez form   The following are not subject to the uniform capitalization rules. Federal income tax ez form Property you produce that you do not use in your trade, business, or activity conducted for profit; Qualified creative expenses you pay or incur as a free-lance (self-employed) writer, photographer, or artist that are otherwise deductible on your tax return; Property you produce under a long-term contract, except for certain home construction contracts; Research and experimental expenses deductible under section 174 of the Internal Revenue Code; and Costs for personal property acquired for resale if your (or your predecessor's) average annual gross receipts for the 3 previous tax years do not exceed $10 million. Federal income tax ez form For other exceptions to the uniform capitalization rules, see section 1. Federal income tax ez form 263A-1(b) of the regulations. Federal income tax ez form   For information on the special rules that apply to costs incurred in the business of farming, see chapter 6 of Publication 225, Farmer's Tax Guide. Federal income tax ez form Intangible Assets Intangible assets include goodwill, patents, copyrights, trademarks, trade names, and franchises. Federal income tax ez form The basis of an intangible asset is usually the cost to buy or create it. Federal income tax ez form If you acquire multiple assets, for example a going business for a lump sum, see Allocating the Basis below to figure the basis of the individual assets. Federal income tax ez form The basis of certain intangibles can be amortized. Federal income tax ez form See chapter 8 of Publication 535 for information on the amortization of these costs. Federal income tax ez form Patents. Federal income tax ez form   The basis of a patent you get for an invention is the cost of development, such as research and experimental expenditures, drawings, working models, and attorneys' and governmental fees. Federal income tax ez form If you deduct the research and experimental expenditures as current business expenses, you cannot include them in the basis of the patent. Federal income tax ez form The value of the inventor's time spent on an invention is not part of the basis. Federal income tax ez form Copyrights. Federal income tax ez form   If you are an author, the basis of a copyright will usually be the cost of getting the copyright plus copyright fees, attorneys' fees, clerical assistance, and the cost of plates that remain in your possession. Federal income tax ez form Do not include the value of your time as the author, or any other person's time you did not pay for. Federal income tax ez form Franchises, trademarks, and trade names. Federal income tax ez form   If you buy a franchise, trademark, or trade name, the basis is its cost, unless you can deduct your payments as a business expense. Federal income tax ez form Allocating the Basis If you buy multiple assets for a lump sum, allocate the amount you pay among the assets you receive. Federal income tax ez form You must make this allocation to figure your basis for depreciation and gain or loss on a later disposition of any of these assets. Federal income tax ez form See Trade or Business Acquired below. Federal income tax ez form Group of Assets Acquired If you buy multiple assets for a lump sum, you and the seller may agree to a specific allocation of the purchase price among the assets in the sales contract. Federal income tax ez form If this allocation is based on the value of each asset and you and the seller have adverse tax interests, the allocation generally will be accepted. Federal income tax ez form However, see Trade or Business Acquired, next. Federal income tax ez form Trade or Business Acquired If you acquire a trade or business, allocate the consideration paid to the various assets acquired. Federal income tax ez form Generally, reduce the consideration paid by any cash and general deposit accounts (including checking and savings accounts) received. Federal income tax ez form Allocate the remaining consideration to the other business assets received in proportion to (but not more than) their fair market value in the following order. Federal income tax ez form Certificates of deposit, U. Federal income tax ez form S. Federal income tax ez form Government securities, foreign currency, and actively traded personal property, including stock and securities. Federal income tax ez form Accounts receivable, other debt instruments, and assets you mark to market at least annually for federal income tax purposes. Federal income tax ez form Property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held primarily for sale to customers in the ordinary course of business. Federal income tax ez form All other assets except section 197 intangibles, goodwill, and going concern value. Federal income tax ez form Section 197 intangibles except goodwill and going concern value. Federal income tax ez form Goodwill and going concern value (whether or not they qualify as section 197 intangibles). Federal income tax ez form Agreement. Federal income tax ez form   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value (FMV) of any of the assets. Federal income tax ez form This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. Federal income tax ez form Reporting requirement. Federal income tax ez form   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. Federal income tax ez form Use Form 8594 to provide this information. Federal income tax ez form The buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. Federal income tax ez form More information. Federal income tax ez form   See Sale of a Business in chapter 2 of Publication 544 for more information. Federal income tax ez form Land and Buildings If you buy buildings and the land on which they stand for a lump sum, allocate the basis of the property among the land and the buildings so you can figure the depreciation allowable on the buildings. Federal income tax ez form Figure the basis of each asset by multiplying the lump sum by a fraction. Federal income tax ez form The numerator is the FMV of that asset and the denominator is the FMV of the whole property at the time of purchase. Federal income tax ez form If you are not certain of the FMV of the land and buildings, you can allocate the basis based on their assessed values for real estate tax purposes. Federal income tax ez form Demolition of building. Federal income tax ez form   Add demolition costs and other losses incurred for the demolition of any building to the basis of the land on which the demolished building was located. Federal income tax ez form Do not claim the costs as a current deduction. Federal income tax ez form Modification of building. Federal income tax ez form   A modification of a building will not be treated as a demolition if the following conditions are satisfied. Federal income tax ez form 75 percent or more of the existing external walls of the building are retained in place as internal or external walls, and 75 percent or more of the existing internal structural framework of the building is retained in place. Federal income tax ez form   If the building is a certified historic structure, the modification must also be part of a certified rehabilitation. Federal income tax ez form   If these conditions are met, add the costs of the modifications to the basis of the building. Federal income tax ez form Subdivided lots. Federal income tax ez form   If you buy a tract of land and subdivide it, you must determine the basis of each lot. Federal income tax ez form This is necessary because you must figure the gain or loss on the sale of each individual lot. Federal income tax ez form As a result, you do not recover your entire cost in the tract until you have sold all of the lots. Federal income tax ez form   To determine the basis of an individual lot, multiply the total cost of the tract by a fraction. Federal income tax ez form The numerator is the FMV of the lot and the denominator is the FMV of the entire tract. Federal income tax ez form Future improvement costs. Federal income tax ez form   If you are a developer and sell subdivided lots before the development work is completed, you can (with IRS consent) include in the basis of the properties sold an allocation of the estimated future cost for common improvements. Federal income tax ez form See Revenue Procedure 92–29 for more information, including an explanation of the procedures for getting consent from the IRS. Federal income tax ez form Use of erroneous cost basis. Federal income tax ez form   If you made a mistake in figuring the cost basis of subdivided lots sold in previous years, you cannot correct the mistake for years for which the statute of limitations (generally 3 tax years) has expired. Federal income tax ez form Figure the basis of any remaining lots by allocating the correct original cost basis of the entire tract among the original lots. Federal income tax ez form Example. Federal income tax ez form You bought a tract of land to which you assigned a cost of $15,000. Federal income tax ez form You subdivided the land into 15 building lots of equal size and equitably divided your basis so that each lot had a basis of $1,000. Federal income tax ez form You treated the sale of each lot as a separate transaction and figured gain or loss separately on each sale. Federal income tax ez form Several years later you determine that your original basis in the tract was $22,500 and not $15,000. Federal income tax ez form You sold eight lots using $8,000 of basis in years for which the statute of limitations has expired. Federal income tax ez form You now can take $1,500 of basis into account for figuring gain or loss only on the sale of each of the remaining seven lots ($22,500 basis divided among all 15 lots). Federal income tax ez form You cannot refigure the basis of the eight lots sold in tax years barred by the statute of limitations. Federal income tax ez form Adjusted Basis Before figuring gain or loss on a sale, exchange, or other disposition of property or figuring allowable depreciation, depletion, or amortization, you must usually make certain adjustments to the basis of the property. Federal income tax ez form The result of these adjustments to the basis is the adjusted basis. Federal income tax ez form Increases to Basis Increase the basis of any property by all items properly added to a capital account. Federal income tax ez form These include the cost of any improvements having a useful life of more than 1 year. Federal income tax ez form Rehabilitation expenses also increase basis. Federal income tax ez form However, you must subtract any rehabilitation credit allowed for these expenses before you add them to your basis. Federal income tax ez form If you have to recapture any of the credit, increase your basis by the recaptured amount. Federal income tax ez form If you make additions or improvements to business property, keep separate accounts for them. Federal income tax ez form Also, you must depreciate the basis of each according to the depreciation rules that would apply to the underlying property if you had placed it in service at the same time you placed the addition or improvement in service. Federal income tax ez form For more information, see Publication 946. Federal income tax ez form The following items increase the basis of property. Federal income tax ez form The cost of extending utility service lines to the property; Impact fees; Legal fees, such as the cost of defending and perfecting title; Legal fees for obtaining a decrease in an assessment levied against property to pay for local improvements; Zoning costs; and The capitalized value of a redeemable ground rent. Federal income tax ez form Assessments for Local Improvements Increase the basis of property by assessments for items such as paving roads and building ditches that increase the value of the property assessed. Federal income tax ez form Do not deduct them as taxes. Federal income tax ez form However, you can deduct as taxes charges for maintenance, repairs, or interest charges related to the improvements. Federal income tax ez form Example. Federal income tax ez form Your city changes the street in front of your store into an enclosed pedestrian mall and assesses you and other affected landowners for the cost of the conversion. Federal income tax ez form Add the assessment to your property's basis. Federal income tax ez form In this example, the assessment is a depreciable asset. Federal income tax ez form Deducting vs. Federal income tax ez form Capitalizing Costs Do not add to your basis costs you can deduct as current expenses. Federal income tax ez form For example, amounts paid for incidental repairs or maintenance that are deductible as business expenses cannot be added to basis. Federal income tax ez form However, you can choose either to deduct or to capitalize certain other costs. Federal income tax ez form If you capitalize these costs, include them in your basis. Federal income tax ez form If you deduct them, do not include them in your basis. Federal income tax ez form See Uniform Capitalization Rules earlier. Federal income tax ez form The costs you can choose to deduct or to capitalize include the following. Federal income tax ez form Carrying charges, such as interest and taxes, that you pay to own property, except carrying charges that must be capitalized under the uniform capitalization rules; Research and experimentation costs; Intangible drilling and development costs for oil, gas, and geothermal wells; Exploration costs for new mineral deposits; Mining development costs for a new mineral deposit; Costs of establishing, maintaining, or increasing the circulation of a newspaper or other periodical; and Costs of removing architectural and transportation barriers to people with disabilities and the elderly. Federal income tax ez form If you claim the disabled access credit, you must reduce the amount you deduct or capitalize by the amount of the credit. Federal income tax ez form For more information about deducting or capitalizing costs, see chapter 7 in Publication 535. Federal income tax ez form Table 1. Federal income tax ez form Examples of Increases and Decreases to Basis Increases to Basis Decreases to Basis Capital improvements:   Putting an addition on your home   Replacing an entire roof  Paving your driveway  Installing central air conditioning Rewiring your home Exclusion from income of subsidies for energy conservation measures  Casualty or theft loss deductions and insurance reimbursements  Vehicle credits Assessments for local improvements: Water connections Sidewalks Roads Section 179 deduction  Casualty losses: Restoring damaged property Depreciation  Nontaxable corporate distributions Legal fees:  Cost of defending and perfecting a title   Zoning costs   Decreases to Basis The following are some items that reduce the basis of property. Federal income tax ez form Section 179 deduction; Nontaxable corporate distributions; Deductions previously allowed (or allowable) for amortization, depreciation, and depletion; Exclusion of subsidies for energy conservation measures; Vehicle credits; Residential energy credits; Postponed gain from sale of home; Investment credit (part or all) taken; Casualty and theft losses and insurance reimbursement; Certain canceled debt excluded from income; Rebates from a manufacturer or seller; Easements; Gas-guzzler tax; Adoption tax benefits; and Credit for employer-provided child care. Federal income tax ez form Some of these items are discussed next. Federal income tax ez form Casualties and Thefts If you have a casualty or theft loss, decrease the basis in your property by any insurance or other reimbursement and by any deductible loss not covered by insurance. Federal income tax ez form You must increase your basis in the property by the amount you spend on repairs that substantially prolong the life of the property, increase its value, or adapt it to a different use. Federal income tax ez form To make this determination, compare the repaired property to the property before the casualty. Federal income tax ez form For more information on casualty and theft losses, see Publication 547, Casualties, Disasters, and Thefts. Federal income tax ez form Easements The amount you receive for granting an easement is generally considered to be a sale of an interest in real property. Federal income tax ez form It reduces the basis of the affected part of the property. Federal income tax ez form If the amount received is more than the basis of the part of the property affected by the easement, reduce your basis in that part to zero and treat the excess as a recognized gain. Federal income tax ez form Vehicle Credits Unless you elect not to claim the qualified plug-in electric vehicle credit, the alternative motor vehicle credit, or the qualified plug-in electric drive motor vehicle credit, you may have to reduce the basis of each qualified vehicle by certain amounts reported. Federal income tax ez form For more information, see Form 8834, Qualified Plug-in Electric and Electric Vehicle Credit; Form 8910, Alternative Motor Vehicle Credit; Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit;and the related instructions. Federal income tax ez form Gas-Guzzler Tax Decrease the basis in your car by the gas-guzzler (fuel economy) tax if you begin using the car within 1 year of the date of its first sale for ultimate use. Federal income tax ez form This rule also applies to someone who later buys the car and begins using it not more than 1 year after the original sale for ultimate use. Federal income tax ez form If the car is imported, the one-year period begins on the date of entry or withdrawal of the car from the warehouse if that date is later than the date of the first sale for ultimate use. Federal income tax ez form Section 179 Deduction If you take the section 179 deduction for all or part of the cost of qualifying business property, decrease the basis of the property by the deduction. Federal income tax ez form For more information about the section 179 deduction, see Publication 946. Federal income tax ez form Exclusion of Subsidies for Energy Conservation Measures You can exclude from gross income any subsidy you received from a public utility company for the purchase or installation of any energy conservation measure for a dwelling unit. Federal income tax ez form Reduce the basis of the property for which you received the subsidy by the excluded amount. Federal income tax ez form For more information on this subsidy, see Publication 525. Federal income tax ez form Depreciation Decrease the basis of property by the depreciation you deducted, or could have deducted, on your tax returns under the method of depreciation you chose. Federal income tax ez form If you took less depreciation than you could have under the method chosen, decrease the basis by the amount you could have taken under that method. Federal income tax ez form If you did not take a depreciation deduction, reduce the basis by the full amount of the depreciation you could have taken. Federal income tax ez form Unless a timely election is made not to deduct the special depreciation allowance for property placed in service after September 10, 2001, decrease the property's basis by the special depreciation allowance you deducted or could have deducted. Federal income tax ez form If you deducted more depreciation than you should have, decrease your basis by the amount equal to the depreciation you should have deducted plus the part of the excess depreciation you deducted that actually reduced your tax liability for the year. Federal income tax ez form In decreasing your basis for depreciation, take into account the amount deducted on your tax returns as depreciation and any depreciation capitalized under the uniform capitalization rules. Federal income tax ez form For information on figuring depreciation, see Publication 946. Federal income tax ez form If you are claiming depreciation on a business vehicle, see Publication 463. Federal income tax ez form If the car is not used more than 50% for business during the tax year, you may have to recapture excess depreciation. Federal income tax ez form Include the excess depreciation in your gross income and add it to your basis in the property. Federal income tax ez form For information on the computation of excess depreciation, see chapter 4 in Publication 463. Federal income tax ez form Canceled Debt Excluded From Income If a debt you owe is canceled or forgiven, other than as a gift or bequest, you generally must include the canceled amount in your gross income for tax purposes. Federal income tax ez form A debt includes any indebtedness for which you are liable or which attaches to property you hold. Federal income tax ez form You can exclude canceled debt from income in the following situations. Federal income tax ez form Debt canceled in a bankruptcy case or when you are insolvent, Qualified farm debt, and Qualified real property business debt (provided you are not a C corporation). Federal income tax ez form If you exclude from income canceled debt under situation (1) or (2), you may have to reduce the basis of your depreciable and nondepreciable property. Federal income tax ez form However, in situation (3), you must reduce the basis of your depreciable property by the excluded amount. Federal income tax ez form For more information about canceled debt in a bankruptcy case or during insolvency, see Publication 908, Bankruptcy Tax Guide. Federal income tax ez form For more information about canceled debt that is qualified farm debt, see chapter 3 in Publication 225. Federal income tax ez form For more information about qualified real property business debt, see chapter 5 in Publication 334, Tax Guide for Small Business. Federal income tax ez form Postponed Gain From Sale of Home If you postponed gain from the sale of your main home before May 7, 1997, you must reduce the basis of your new home by the postponed gain. Federal income tax ez form For more information on the rules for the sale of a home, see Publication 523. Federal income tax ez form Adoption Tax Benefits If you claim an adoption credit for the cost of improvements you added to the basis of your home, decrease the basis of your home by the credit allowed. Federal income tax ez form This also applies to amounts you received under an employer's adoption assistance program and excluded from income. Federal income tax ez form For more information Form 8839, Qualified Adoption Expenses. Federal income tax ez form Employer-Provided Child Care If you are an employer, you can claim the employer-provided child care credit on amounts you paid or incurred to acquire, construct, rehabilitate, or expand property used as part of your qualified child care facility. Federal income tax ez form You must reduce your basis in that property by the credit claimed. Federal income tax ez form For more information, see Form 8882, Credit for Employer-Provided Child Care Facilities and Services. Federal income tax ez form Adjustments to Basis Example In January 2005, you paid $80,000 for real property to be used as a factory. Federal income tax ez form You also paid commissions of $2,000 and title search and legal fees of $600. Federal income tax ez form You allocated the total cost of $82,600 between the land and the building—$10,325 for the land and $72,275 for the building. Federal income tax ez form Immediately you spent $20,000 in remodeling the building before you placed it in service. Federal income tax ez form You were allowed depreciation of $14,526 for the years 2005 through 2009. Federal income tax ez form In 2008 you had a $5,000 casualty loss from a that was not covered by insurance on the building. Federal income tax ez form You claimed a deduction for this loss. Federal income tax ez form You spent $5,500 to repair the damages and extend the useful life of the building. Federal income tax ez form The adjusted basis of the building on January 1, 2010, is figured as follows: Original cost of building including fees and commissions $72,275 Adjustments to basis:     Add:         Improvements 20,000   Repair of damages 5,500       $97,775 Subtract:       Depreciation $14,526     Deducted casualty loss 5,000 19,526 Adjusted basis on January 1, 2010 $78,249 The basis of the land, $10,325, remains unchanged. Federal income tax ez form It is not affected by any of the above adjustments. Federal income tax ez form Basis Other Than Cost There are many times when you cannot use cost as basis. Federal income tax ez form In these cases, the fair market value or the adjusted basis of property may be used. Federal income tax ez form Adjusted basis is discussed earlier. Federal income tax ez form Fair market value (FMV). Federal income tax ez form   FMV is the price at which property would change hands between a buyer and a seller, neither having to buy or sell, and both having reasonable knowledge of all necessary facts. Federal income tax ez form Sales of similar property on or about the same date may be helpful in figuring the property's FMV. Federal income tax ez form Property Received for Services If you receive property for services, include the property's FMV in income. Federal income tax ez form The amount you include in income becomes your basis. Federal income tax ez form If the services were performed for a price agreed on beforehand, it will be accepted as the FMV of the property if there is no evidence to the contrary. Federal income tax ez form Bargain Purchases A bargain purchase is a purchase of an item for less than its FMV. Federal income tax ez form If, as compensation for services, you purchase goods or other property at less than FMV, include the difference between the purchase price and the property's FMV in your income. Federal income tax ez form Your basis in the property is its FMV (your purchase price plus the amount you include in income). Federal income tax ez form If the difference between your purchase price and the FMV represents a qualified employee discount, do not include the difference in income. Federal income tax ez form However, your basis in the property is still its FMV. Federal income tax ez form See Employee Discounts in Publication 15-B. Federal income tax ez form Restricted Property If you receive property for your services and the property is subject to certain restrictions, your basis in the property is its FMV when it becomes substantially vested unless you make the election discussed later. Federal income tax ez form Property becomes substantially vested when your rights in the property or the rights of any person to whom you transfer the property are not subject to a substantial risk of forfeiture. Federal income tax ez form There is substantial risk of forfeiture when the rights to full enjoyment of the property depend on the future performance of substantial services by any person. Federal income tax ez form When the property becomes substantially vested, include the FMV, less any amount you paid for the property, in income. Federal income tax ez form Example. Federal income tax ez form Your employer gives you stock for services performed under the condition that you will have to return the stock unless you complete 5 years of service. Federal income tax ez form The stock is under a substantial risk of forfeiture and is not substantially vested when you receive it. Federal income tax ez form You do not report any income until you have completed the 5 years of service that satisfy the condition. Federal income tax ez form Fair market value. Federal income tax ez form   Figure the FMV of property you received without considering any restriction except one that by its terms will never end. Federal income tax ez form Example. Federal income tax ez form You received stock from your employer for services you performed. Federal income tax ez form If you want to sell the stock while you are still employed, you must sell the stock to your employer at book value. Federal income tax ez form At your retirement or death, you or your estate must offer to sell the stock to your employer at its book value. Federal income tax ez form This is a restriction that by its terms will never end and you must consider it when you figure the FMV. Federal income tax ez form Election. Federal income tax ez form   You can choose to include in your gross income the FMV of the property at the time of transfer, less any amount you paid for it. Federal income tax ez form If you make this choice, the substantially vested rules do not apply. Federal income tax ez form Your basis is the amount you paid plus the amount you included in income. Federal income tax ez form   See the discussion of Restricted Property in Publication 525 for more information. Federal income tax ez form Taxable Exchanges A taxable exchange is one in which the gain is taxable or the loss is deductible. Federal income tax ez form A taxable gain or deductible loss is also known as a recognized gain or loss. Federal income tax ez form If you receive property in exchange for other property in a taxable exchange, the basis of property you receive is usually its FMV at the time of the exchange. Federal income tax ez form A taxable exchange occurs when you receive cash or property not similar or related in use to the property exchanged. Federal income tax ez form Example. Federal income tax ez form You trade a tract of farm land with an adjusted basis of $3,000 for a tractor that has an FMV of $6,000. Federal income tax ez form You must report a taxable gain of $3,000 for the land. Federal income tax ez form The tractor has a basis of $6,000. Federal income tax ez form Involuntary Conversions If you receive property as a result of an involuntary conversion, such as a casualty, theft, or condemnation, you can figure the basis of the replacement property you receive using the basis of the converted property. Federal income tax ez form Similar or related property. Federal income tax ez form   If you receive replacement property similar or related in service or use to the converted property, the replacement property's basis is the old property's basis on the date of the conversion. Federal income tax ez form However, make the following adjustments. Federal income tax ez form Decrease the basis by the following. Federal income tax ez form Any loss you recognize on the conversion, and Any money you receive that you do not spend on similar property. Federal income tax ez form Increase the basis by the following. Federal income tax ez form Any gain you recognize on the conversion, and Any cost of acquiring the replacement property. Federal income tax ez form Money or property not similar or related. Federal income tax ez form   If you receive money or property not similar or related in service or use to the converted property, and you buy replacement property similar or related in service or use to the converted property, the basis of the new property is its cost decreased by the gain not recognized on the conversion. Federal income tax ez form Example. Federal income tax ez form The state condemned your property. Federal income tax ez form The property had an adjusted basis of $26,000 and the state paid you $31,000 for it. Federal income tax ez form You realized a gain of $5,000 ($31,000 − $26,000). Federal income tax ez form You bought replacement property similar in use to the converted property for $29,000. Federal income tax ez form You recognize a gain of $2,000 ($31,000 − $29,000), the unspent part of the payment from the state. Federal income tax ez form Your gain not recognized is $3,000, the difference between the $5,000 realized gain and the $2,000 recognized gain. Federal income tax ez form The basis of the new property is figured as follows: Cost of replacement property $29,000 Minus: Gain not recognized 3,000 Basis of the replacement property $26,000 Allocating the basis. Federal income tax ez form   If you buy more than one piece of replacement property, allocate your basis among the properties based on their respective costs. Federal income tax ez form Example. Federal income tax ez form The state in the previous example condemned your unimproved real property and the replacement property you bought was improved real property with both land and buildings. Federal income tax ez form Allocate the replacement property's $26,000 basis between land and buildings based on their respective costs. Federal income tax ez form More information. Federal income tax ez form   For more information about condemnations, see Involuntary Conversions in Publication 544. Federal income tax ez form For more information about casualty and theft losses, see Publication 547. Federal income tax ez form Nontaxable Exchanges A nontaxable exchange is an exchange in which you are not taxed on any gain and you cannot deduct any loss. Federal income tax ez form If you receive property in a nontaxable exchange, its basis is usually the same as the basis of the property you transferred. Federal income tax ez form A nontaxable gain or loss is also known as an unrecognized gain or loss. Federal income tax ez form Like-Kind Exchanges The exchange of property for the same kind of property is the most common type of nontaxable exchange. Federal income tax ez form To qualify as a like-kind exchange, you must hold for business or investment purposes both the property you transfer and the property you receive. Federal income tax ez form There must also be an exchange of like-kind property. Federal income tax ez form For more information, see Like-Kind Exchanges in Publication 544. Federal income tax ez form The basis of the property you receive is the same as the basis of the property you gave up. Federal income tax ez form Example. Federal income tax ez form You exchange real estate (adjusted basis $50,000, FMV $80,000) held for investment for other real estate (FMV $80,000) held for investment. Federal income tax ez form Your basis in the new property is the same as the basis of the old ($50,000). Federal income tax ez form Exchange expenses. Federal income tax ez form   Exchange expenses are generally the closing costs you pay. Federal income tax ez form They include such items as brokerage commissions, attorney fees, deed preparation fees, etc. Federal income tax ez form Add them to the basis of the like-kind property received. Federal income tax ez form Property plus cash. Federal income tax ez form   If you trade property in a like-kind exchange and also pay money, the basis of the property received is the basis of the property you gave up increased by the money you paid. Federal income tax ez form Example. Federal income tax ez form You trade in a truck (adjusted basis $3,000) for another truck (FMV $7,500) and pay $4,000. Federal income tax ez form Your basis in the new truck is $7,000 (the $3,000 basis of the old truck plus the $4,000 paid). Federal income tax ez form Special rules for related persons. Federal income tax ez form   If a like-kind exchange takes place directly or indirectly between related persons and either party disposes of the property within 2 years after the exchange, the exchange no longer qualifies for like-kind exchange treatment. Federal income tax ez form Each person must report any gain or loss not recognized on the original exchange. Federal income tax ez form Each person reports it on the tax return filed for the year in which the later disposition occurs. Federal income tax ez form If this rule applies, the basis of the property received in the original exchange will be its fair market value. Federal income tax ez form   These rules generally do not apply to the following kinds of property dispositions. Federal income tax ez form Dispositions due to the death of either related person, Involuntary conversions, and Dispositions in which neither the original exchange nor the subsequent disposition had as a main purpose the avoidance of federal income tax. Federal income tax ez form Related persons. Federal income tax ez form   Generally, related persons are ancestors, lineal descendants, brothers and sisters (whole or half), and a spouse. Federal income tax ez form   For other related persons (for example, two corporations, an individual and a corporation, a grantor and fiduciary, etc. Federal income tax ez form ), see Nondeductible Loss in chapter 2 of Publication 544. Federal income tax ez form Exchange of business property. Federal income tax ez form   Exchanging the assets of one business for the assets of another business is a multiple property exchange. Federal income tax ez form For information on figuring basis, see Multiple Property Exchanges in chapter 1 of Publication 544. Federal income tax ez form Partially Nontaxable Exchange A partially nontaxable exchange is an exchange in which you receive unlike property or money in addition to like property. Federal income tax ez form The basis of the property you receive is the same as the basis of the property you gave up, with the following adjustments. Federal income tax ez form Decrease the basis by the following amounts. Federal income tax ez form Any money you receive, and Any loss you recognize on the exchange. Federal income tax ez form Increase the basis by the following amounts. Federal income tax ez form Any additional costs you incur, and Any gain you recognize on the exchange. Federal income tax ez form If the other party to the exchange assumes your liabilities, treat the debt assumption as money you received in the exchange. Federal income tax ez form Example. Federal income tax ez form You traded a truck (adjusted basis $6,000) for a new truck (FMV $5,200) and $1,000 cash. Federal income tax ez form You realized a gain of $200 ($6,200 − $6,000). Federal income tax ez form This is the FMV of the truck received plus the cash minus the adjusted basis of the truck you traded ($5,200 + $1,000 – $6,000). Federal income tax ez form You include all the gain in income (recognized gain) because the gain is less than the cash received. Federal income tax ez form Your basis in the new truck is: Adjusted basis of old truck $6,000 Minus: Cash received (adjustment 1(a)) 1,000   $5,000 Plus: Gain recognized (adjustment 2(b)) 200 Basis of new truck $5,200 Allocation of basis. Federal income tax ez form   Allocate the basis first to the unlike property, other than money, up to its FMV on the date of the exchange. Federal income tax ez form The rest is the basis of the like property. Federal income tax ez form Example. Federal income tax ez form You had an adjusted basis of $15,000 in real estate you held for investment. Federal income tax ez form You exchanged it for other real estate to be held for investment with an FMV of $12,500, a truck with an FMV of $3,000, and $1,000 cash. Federal income tax ez form The truck is unlike property. Federal income tax ez form You realized a gain of $1,500 ($16,500 − $15,000). Federal income tax ez form This is the FMV of the real estate received plus the FMV of the truck received plus the cash minus the adjusted basis of the real estate you traded ($12,500 + $3,000 + $1,000 – $15,000). Federal income tax ez form You include in income (recognize) all $1,500 of the gain because it is less than the FMV of the unlike property plus the cash received. Federal income tax ez form Your basis in the properties you received is figured as follows. Federal income tax ez form Adjusted basis of real estate transferred $15,000 Minus: Cash received (adjustment 1(a)) 1,000   $14,000 Plus: Gain recognized (adjustment 2(b)) 1,500 Total basis of properties received $15,500 Allocate the total basis of $15,500 first to the unlike property — the truck ($3,000). Federal income tax ez form This is the truck's FMV. Federal income tax ez form The rest ($12,500) is the basis of the real estate. Federal income tax ez form Sale and Purchase If you sell property and buy similar property in two mutually dependent transactions, you may have to treat the sale and purchase as a single nontaxable exchange. Federal income tax ez form Example. Federal income tax ez form You are a salesperson and you use one of your cars 100% for business. Federal income tax ez form You have used this car in your sales activities for 2 years and have depreciated it. Federal income tax ez form Your adjusted basis in the car is $22,600 and its FMV is $23,100. Federal income tax ez form You are interested in a new car, which sells for $28,000. Federal income tax ez form If you trade your old car and pay $4,900 for the new one, your basis for depreciation for the new car would be $27,500 ($4,900 plus the $22,600 basis of your old car). Federal income tax ez form However, you want a higher basis for depreciating the new car, so you agree to pay the dealer $28,000 for the new car if he will pay you $23,100 for your old car. Federal income tax ez form Because the two transactions are dependent on each other, you are treated as having exchanged your old car for the new one and paid $4,900 ($28,000 − $23,100). Federal income tax ez form Your basis for depreciating the new car is $27,500, the same as if you traded the old car. Federal income tax ez form Partial Business Use of Property If you have property used partly for business and partly for personal use, and you exchange it in a nontaxable exchange for property to be used wholly or partly in your business, the basis of the property you receive is figured as if you had exchanged two properties. Federal income tax ez form The first is an exchange of like-kind property. Federal income tax ez form The second is personal-use property on which gain is recognized and loss is not recognized. Federal income tax ez form First, figure your adjusted basis in the property as if you transferred two separate properties. Federal income tax ez form Figure the adjusted basis of each part of the property by taking into account any adjustments to basis. Federal income tax ez form Deduct the depreciation you took or could have taken from the adjusted basis of the business part. Federal income tax ez form Then figure the amount realized for your property and allocate it to the business and nonbusiness parts of the property. Federal income tax ez form The business part of the property is permitted to be exchanged tax free. Federal income tax ez form However, you must recognize any gain from the exchange of the nonbusiness part. Federal income tax ez form You are deemed to have received, in exchange for the nonbusiness part, an amount equal to its FMV on the date of the exchange. Federal income tax ez form The basis of the property you acquired is the total basis of the property transferred (adjusted to the date of the exchange), increased by any gain recognized on the nonbusiness part. Federal income tax ez form If the nonbusiness part of the property transferred is your main home, you may qualify to exclude from income all or part of the gain on that part. Federal income tax ez form For more information, see Publication 523. Federal income tax ez form Trade of car used partly in business. Federal income tax ez form   If you trade in a car you used partly in your business for another car you will use in your business, your basis for depreciation of the new car is not the same as your basis for figuring a gain or loss on its sale. Federal income tax ez form   For information on figuring your basis for depreciation, see Publication 463. Federal income tax ez form Property Transferred From a Spouse The basis of property transferred to you or transferred in trust for your benefit by your spouse (or former spouse if the transfer is incident to divorce), is the same as your spouse's adjusted basis. Federal income tax ez form However, adjust your basis for any gain recognized by your spouse or former spouse on property transferred in trust. Federal income tax ez form This rule applies only to a transfer of property in trust in which the liabilities assumed, plus the liabilities to which the property is subject, are more than the adjusted basis of the property transferred. Federal income tax ez form If the property transferred to you is a series E, series EE, or series I United States savings bond, the transferor must include in income the interest accrued to the date of transfer. Federal income tax ez form Your basis in the bond immediately after the transfer is equal to the transferor's basis increased by the interest income includible in the transferor's income. Federal income tax ez form For more information on these bonds, see Publication 550. Federal income tax ez form At the time of the transfer, the transferor must give you the records necessary to determine the adjusted basis and holding period of the property as of the date of transfer. Federal income tax ez form For more information, see Publication 504, Divorced or Separated Individuals. Federal income tax ez form Property Received as a Gift To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it. Federal income tax ez form FMV Less Than Donor's Adjusted Basis If the FMV of the property at the time of the gift is less than the donor's adjusted basis, your basis depends on whether you have a gain or a loss when you dispose of the property. Federal income tax ez form Your basis for figuring gain is the same as the donor's adjusted basis plus or minus any required adjustment to basis while you held the property. Federal income tax ez form Your basis for figuring loss is its FMV when you received the gift plus or minus any required adjustment to basis while you held the property (see Adjusted Basis earlier). Federal income tax ez form If you use the donor's adjusted basis for figuring a gain and get a loss, and then use the FMV for figuring a loss and have a gain, you have neither gain nor loss on the sale or disposition of the property. Federal income tax ez form Example. Federal income tax ez form You received an acre of land as a gift. Federal income tax ez form At the time of the gift, the land had an FMV of $8,000. Federal income tax ez form The donor's adjusted basis was $10,000. Federal income tax ez form After you received the land, no events occurred to increase or decrease your basis. Federal income tax ez form If you sell the land for $12,000, you will have a $2,000 gain because you must use the donor's adjusted basis ($10,000) at the time of the gift as your basis to figure gain. Federal income tax ez form If you sell the land for $7,000, you will have a $1,000 loss because you must use the FMV ($8,000) at the time of the gift as your basis to figure a loss. Federal income tax ez form If the sales price is between $8,000 and $10,000, you have neither gain nor loss. Federal income tax ez form For instance, if the sales price was $9,000 and you tried to figure a gain using the donor's adjusted basis ($10,000), you would get a $1,000 loss. Federal income tax ez form If you then tried to figure a loss using the FMV ($8,000), you would get a $1,000 gain. Federal income tax ez form Business property. Federal income tax ez form   If you hold the gift as business property, your basis for figuring any depreciation, depletion, or amortization deduction is the same as the donor's adjusted basis plus or minus any required adjustments to basis while you hold the property. Federal income tax ez form FMV Equal to or More Than Donor's Adjusted Basis If the FMV of the property is equal to or greater than the donor's adjusted basis, your basis is the donor's adjusted basis at the time you received the gift. Federal income tax ez form Increase your basis by all or part of any gift tax paid, depending on the date of the gift. Federal income tax ez form Also, for figuring gain or loss from a sale or other disposition of the property, or for figuring depreciation, depletion, or amortization deductions on business property, you must increase or decrease your basis by any required adjustments to basis while you held the property. Federal income tax ez form See Adjusted Basis earlier. Federal income tax ez form Gift received before 1977. Federal income tax ez form   If you received a gift before 1977, increase your basis in the gift (the donor's adjusted basis) by any gift tax paid on it. Federal income tax ez form However, do not increase your basis above the FMV of the gift at the time it was given to you. Federal income tax ez form Example 1. Federal income tax ez form You were given a house in 1976 with an FMV of $21,000. Federal income tax ez form The donor's adjusted basis was $20,000. Federal income tax ez form The donor paid a gift tax of $500. Federal income tax ez form Your basis is $20,500, the donor's adjusted basis plus the gift tax paid. Federal income tax ez form Example 2. Federal income tax ez form If, in Example 1, the gift tax paid had been $1,500, your basis would be $21,000. Federal income tax ez form This is the donor's adjusted basis plus the gift tax paid, limited to the FMV of the house at the time you received the gift. Federal income tax ez form Gift received after 1976. Federal income tax ez form   If you received a gift after 1976, increase your basis in the gift (the donor's adjusted basis) by the part of the gift tax paid on it that is due to the net increase in value of the gift. Federal income tax ez form Figure the increase by multiplying the gift tax paid by a fraction. Federal income tax ez form The numerator of the fraction is the net increase in value of the gift and the denominator is the amount of the gift. Federal income tax ez form   The net increase in value of the gift is the FMV of the gift less the donor's adjusted basis. Federal income tax ez form The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. Federal income tax ez form For information on the gift tax, see Publication 950, Introduction to Estate and Gift Taxes. Federal income tax ez form Example. Federal income tax ez form In 2010, you received a gift of property from your mother that had an FMV of $50,000. Federal income tax ez form Her adjusted basis was $20,000. Federal income tax ez form The amount of the gift for gift tax purposes was $37,000 ($50,000 minus the $13,000 annual exclusion). Federal income tax ez form She paid a gift tax of $9,000. Federal income tax ez form Your basis, $27,290, is figured as follows: Fair market value $50,000 Minus: Adjusted basis 20,000 Net increase in value $30,000 Gift tax paid $9,000 Multiplied by ($30,000 ÷ $37,000) . Federal income tax ez form 81 Gift tax due to net increase in value $7,290 Adjusted basis of property to your mother 20,000 Your basis in the property $27,290 Inherited Property Special rules apply to property acquired from a decedent who died in 2010. Federal income tax ez form See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. Federal income tax ez form If you inherited property from a decedent who died before 2010, your basis in property you inherit from a decedent is generally one of the following. Federal income tax ez form The FMV of the property at the date of the individual's death. Federal income tax ez form The FMV on the alternate valuation date if the personal representative for the estate chooses to use alternate valuation. Federal income tax ez form For information on the alternate valuation date, see the Instructions for Form 706. Federal income tax ez form The value under the special-use valuation method for real property used in farming or a closely held business if chosen for estate tax purposes. Federal income tax ez form This method is discussed later. Federal income tax ez form The decedent's adjusted basis in land to the extent of the value excluded from the decedent's taxable estate as a qualified conservation easement. Federal income tax ez form For information on a qualified conservation easement, see the Instructions for Form 706. Federal income tax ez form If a federal estate tax return does not have to be filed, your basis in the inherited property is its appraised value at the date of death for state inheritance or transmission taxes. Federal income tax ez form For more information, see the Instructions for Form 706. Federal income tax ez form Appreciated property. Federal income tax ez form   The above rule does not apply to appreciated property you receive from a decedent if you or your spouse originally gave the property to the decedent within 1 year before the decedent's death. Federal income tax ez form Your basis in this property is the same as the decedent's adjusted basis in the property immediately before his or her death, rather than its FMV. Federal income tax ez form Appreciated property is any property whose FMV on the day it was given to the decedent is more than its adjusted basis. Federal income tax ez form Community Property In community property states (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin), husband and wife are each usually considered to own half the community property. Federal income tax ez form When either spouse dies, the total value of the community property, even the part belonging to the surviving spouse, generally becomes the basis of the entire property. Federal income tax ez form For this rule to apply, at least half the value of the community property interest must be includable in the decedent's gross estate, whether or not the estate must file a return. Federal income tax ez form For example, you and your spouse owned community property that had a basis of $80,000. Federal income tax ez form When your spouse died, half the FMV of the community interest was includible in your spouse's estate. Federal income tax ez form The FMV of the community interest was $100,000. Federal income tax ez form The basis of your half of the property after the death of your spouse is $50,000 (half of the $100,000 FMV). Federal income tax ez form The basis of the other half to your spouse's heirs is also $50,000. Federal income tax ez form For more information on community property, see Publication 555, Community Property. Federal income tax ez form Property Held by Surviving Tenant The following example explains the rule for the basis of property held by a surviving tenant in joint tenancy or tenancy by the entirety. Federal income tax ez form Example. Federal income tax ez form John and Jim owned, as joint tenants with right of survivorship, business property they purchased for $30,000. Federal income tax ez form John furnished two-thirds of the purchase price and Jim furnished one-third. Federal income tax ez form Depreciation deductions allowed before John's death were $12,000. Federal income tax ez form Under local law, each had a half interest in the income from the property. Federal income tax ez form At the date of John's death, the property had an FMV of $60,000, two-thirds of which is includable in John's estate. Federal income tax ez form Jim figures his basis in the property at the date of John's death as follows: Interest Jim bought with his own funds—1/3 of $30,000 cost $10,000   Interest Jim received on John's death—2/3 of $60,000 FMV 40,000 $50,000 Minus: ½ of $12,000 depreciation before John's death 6,000 Jim's basis at the date of John's death $44,000 If Jim had not contributed any part of the purchase price, his basis at the date of John's death would be $54,000. Federal income tax ez form This is figured by subtracting from the $60,000 FMV, the $6,000 depreciation allocated to Jim's half interest before the date of death. Federal income tax ez form If under local law Jim had no interest in the income from the property and he contributed no part of the purchase price, his basis at John's death would be $60,000, the FMV of the property. Federal income tax ez form Qualified Joint Interest Include one-half of the value of a qualified joint interest in the decedent's gross estate. Federal income tax ez form It does not matter how much each spouse contributed to the purchase price. Federal income tax ez form Also, it does not matter which spouse dies first. Federal income tax ez form A qualified joint interest is any interest in property held by husband and wife as either of the following. Federal income tax ez form Tenants by the entirety, or Joint tenants with right of survivorship if husband and wife are the only joint tenants. Federal income tax ez form Basis. Federal income tax ez form   As the surviving spouse, your basis in property you owned with your spouse as a qualified joint interest is the cost of your half of the property with certain adjustments. Federal income tax ez form Decrease the cost by any deductions allowed to you for depreciation and depletion. Federal income tax ez form Increase the reduced cost by your basis in the half you inherited. Federal income tax ez form Farm or Closely Held Business Under certain conditions, when a person dies the executor or personal representative of that person's estate can choose to value the qualified real property on other than its FMV. Federal income tax ez form If so, the executor or personal representative values the qualified real property based on its use as a farm or its use in a closely held business. Federal income tax ez form If the executor or personal representative chooses this method of valuation for estate tax purposes, that value is the basis of the property for the heirs. Federal income tax ez form Qualified heirs should be able to get the necessary value from the executor or personal representative of the estate. Federal income tax ez form Special-use valuation. Federal income tax ez form   If you are a qualified heir who received special-use valuation property, your basis in the property is the estate's or trust's basis in that property immediately before the distribution. Federal income tax ez form Increase your basis by any gain recognized by the estate or trust because of post-death appreciation. Federal income tax ez form Post-death appreciation is the property's FMV on the date of distribution minus the property's FMV either on the date of the individual's death or the alternate valuation date. Federal income tax ez form Figure all FMVs without regard to the special-use valuation. Federal income tax ez form   You can elect to increase your basis in special-use valuation property if it becomes subject to the additional estate tax. Federal income tax ez form This tax is assessed if, within 10 years after the death of the decedent, you transfer the property to a person who is not a member of your family or the property stops being used as a farm or in a closely held business. Federal income tax ez form   To increase your basis in the property, you must make an irrevocable election and pay interest on the additional estate tax figured from the date 9 months after the decedent's death until the date of the payment of the additional estate tax. Federal income tax ez form If you meet these requirements, increase your basis in the property to its FMV on the date of the decedent's death or the alternate valuation date. Federal income tax ez form The increase in your basis is considered to have occurred immediately before the event that results in the additional estate tax. Federal income tax ez form   You make the election by filing with Form 706-A a statement that does all of the following. Federal income tax ez form Contains your name, address, and taxpayer identification number and those of the estate; Identifies the election as an election under section 1016(c) of the Internal Revenue Code; Specifies the property for which the election is made; and Provides any additional information required by the Instructions for Form 706-A. Federal income tax ez form   For more information, see the Instructions for Form 706 and the Instructions for Form 706-A. Federal income tax ez form Property Changed to Business or Rental Use If you hold property for personal use and then change it to business use or use it to produce rent, you must figure its basis for depreciation. Federal income tax ez form An example of changing property held for personal use to business use would be renting out your former main home. Federal income tax ez form Basis for depreciation. Federal income tax ez form   The basis for depreciation is the lesser of the following amounts. Federal income tax ez form The FMV of the property on the date of the change, or Your adjusted basis on the date of the change. Federal income tax ez form Example. Federal income tax ez form Several years ago you paid $160,000 to have your home built on a lot that cost $25,000. Federal income tax ez form You paid $20,000 for permanent improvements to the house and claimed a $2,000 casualty loss deduction for damage to the house before changing the property to rental use last year. Federal income tax ez form Because land is not depreciable, you include only the cost of the house when figuring the basis for depreciation. Federal income tax ez form Your adjusted basis in the house when you changed its use was $178,000 ($160,000 + $20,000 − $2,000). Federal income tax ez form On the same date, your property had an FMV of $180,000, of which $15,000 was for the land and $165,000 was for the house. Federal income tax ez form The basis for figuring depreciation on the house is its FMV on the date of change ($165,000) because it is less than your adjusted basis ($178,000). Federal income tax ez form Sale of property. Federal income tax ez form   If you later sell or dispose of property changed to business or rental use, the basis of the property you use will depend on whether you are figuring gain or loss. Federal income tax ez form Gain. Federal income tax ez form   The basis for figuring a gain is your adjusted basis when you sell the property. Federal income tax ez form Example. Federal income tax ez form Assume the same facts as in the previous example except that you sell the property at a gain after being allowed depreciation deductions of $37,500. Federal income tax ez form Your adjusted basis for figuring gain is $165,500 ($178,000 + $25,000 (land) − $37,500). Federal income tax ez form Loss. Federal income tax ez form   Figure the basis for a loss starting with the smaller of your adjusted basis or the FMV of the property at the time of the change to business or rental use. Federal income tax ez form Then adjust this amount for the period after the change in the property's use, as discussed earlier under Adjusted Basis, to arrive at a basis for loss. Federal income tax ez form Example. Federal income tax ez form Assume the same facts as in the previous example, except that you sell the property at a loss after being allowed depreciation deductions of $37,500. Federal income tax ez form In this case, you would start with the FMV on the date of the change to rental use ($180,000) because it is less than the adjusted basis of $203,000 ($178,000 + $25,000) on that date. Federal income tax ez form Reduce that amount ($180,000) by the depreciation deductions to arrive at a basis for loss of $142,500 ($180,000 − $37,500). Federal income tax ez form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. Federal income tax ez form By selecting the method that is best for you, you will have quick and easy access to tax help. Federal income tax ez form Contacting your Taxpayer Advocate. Federal income tax ez form   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS. Federal income tax ez form We help taxpayers who are experiencing economic harm, such as not being able to provide necessities like housing, transportation, or food; taxpayers who are seeking help in resolving tax problems with the IRS; and those who believe that an IRS system or procedure is not working as it should. Federal income tax ez form Here are seven things every taxpayer should know about TAS. Federal income tax ez form TAS is your voice at the IRS. Federal income tax ez form Our service is free, confidential, and tailored to meet your needs. Federal income tax ez form You may be eligible for our help if you have tried to resolve your tax problem through normal IRS channels and have gotten nowhere, or you believe an IRS procedure just isn't working as it should. Federal income tax ez form We help taxpayers whose problems are causing financial difficulty or significant cost, including the cost of professional representation. Federal income tax ez form This includes businesses as well as individuals. Federal income tax ez form Our employees know the IRS and how to navigate it. Federal income tax ez form If you qualify for our help, we'll assign your case to an advocate who will listen to your problem, help you understand what needs to be done to resolve it, and stay with you every step of the way until your problem is resolved. Federal income tax ez form We have at least one local taxpayer advocate in every state, the District of Columbia, and Puerto Rico. Federal income tax ez form You can call your local advocate, whose number is in your phone book, in Publication 1546, Taxpayer Advocate Service—Your Voice at the IRS, and on our website at www. Federal income tax ez form irs. Federal income tax ez form gov/advocate. Federal income tax ez form You can also call our toll-free line at 1-877-777-4778 or TTY/TDD 1-800-829-4059. Federal income tax ez form You can learn about your rights and responsibilities as a taxpayer by visiting our online tax toolkit at www. Federal income tax ez form taxtoolkit. Federal income tax ez form irs. Federal income tax ez form gov. Federal income tax ez form You can get updates on hot tax topics by visiting our YouTube channel at www. Federal income tax ez form youtube. Federal income tax ez form com/tasnta and our Facebook page at www. Federal income tax ez form facebook. Federal income tax ez form com/YourVoiceAtIRS, or by following our tweets at www. Federal income tax ez form twitter. Federal income tax ez form com/YourVoiceAtIRS. Federal income tax ez form Low Income Taxpayer Clinics (LITCs). Federal income tax ez form   The Low Income Taxpayer Clinic program serves individuals who have a problem with the IRS and whose income is below a certain level. Federal income tax ez form LITCs are independent from the IRS. Federal income tax ez form Most LITCs can provide representation before the IRS or in court on audits, tax collection disputes, and other issues for free or a small fee. Federal income tax ez form If an individual's native language is not English, some clinics can provide multilingual information about taxpayer rights and responsibilities. Federal income tax ez form For more information, see Publication 4134, Low Income Taxpayer Clinic List. Federal income tax ez form This publication is available at IRS. Federal income tax ez form gov, by calling 1-800-TAX-FORM (1-800-829-3676), or at your local IRS office. Federal income tax ez form Free tax services. Federal income tax ez form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Federal income tax ez form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Federal income tax ez form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Federal income tax ez form The majority of the information and services listed in this publication are available to you free of charge. Federal income tax ez form If there is a fee associated with a resource or service, it is listed in the publication. Federal income tax ez form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with d
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The Federal Income Tax Ez Form

Federal income tax ez form Publication 179 - Main Content Table of Contents 1. Federal income tax ez form ¿Quién es patrono? 2. Federal income tax ez form ¿Quiénes son empleados?Empleados arrendados. Federal income tax ez form Condiciones. Federal income tax ez form Vendedores directos. Federal income tax ez form Agentes de bienes inmuebles autorizados. Federal income tax ez form Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Federal income tax ez form Especialista en servicios técnicos. Federal income tax ez form Personas que supervisan pruebas y aulas. Federal income tax ez form Negocio que pertenece y es administrado por los cónyuges 3. Federal income tax ez form Número de identificación patronal (EIN) 4. Federal income tax ez form Número de Seguro Social (SSN) 5. Federal income tax ez form Salarios y otra compensaciónCompensación por enfermedad Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados 6. Federal income tax ez form PropinasRegla de disposición. Federal income tax ez form 7. Federal income tax ez form Contribución al Seguro Social y al seguro Medicare por trabajo agrícola 8. Federal income tax ez form Contribución al Seguro Social y al seguro Medicare por trabajo domésticoTransportación (beneficios de transporte). Federal income tax ez form Estados o territorios con reducción en el crédito. Federal income tax ez form 9. Federal income tax ez form Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Patronos domésticos y agrícolas. Federal income tax ez form 10. Federal income tax ez form Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) 11. Federal income tax ez form Depósito de las contribuciones al Seguro Social y al seguro  Medicare Requisito de los $2,500. Federal income tax ez form Ejemplo. Federal income tax ez form Patronos nuevos. Federal income tax ez form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Federal income tax ez form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Federal income tax ez form Ejemplo de itinerario mensual. Federal income tax ez form Ejemplo de itinerario bisemanal. Federal income tax ez form Ejemplo. Federal income tax ez form Cómo hacer los depósitos 12. Federal income tax ez form Planillas para patronosCrédito especial para un patrono sucesor. Federal income tax ez form Declaración de los ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes de períodos anteriores 13. Federal income tax ez form Los Formularios 499R-2/W-2PR y W-3PRSolicitud de exención de radicación de declaraciones informativas por medios electrónicos. Federal income tax ez form 14. Federal income tax ez form Retención de la contribución federal sobre ingresos 1. Federal income tax ez form ¿Quién es patrono? Es patrono toda persona u organización para quien un individuo presta servicios como empleado. Federal income tax ez form El patrono tiene derecho a despedir al empleado y suele proveer los medios y el lugar de trabajo. Federal income tax ez form El término incluye a toda persona u organización que pague salarios a un ex empleado después de que éste deje el empleo. Federal income tax ez form Líder de cuadrilla agrícola. Federal income tax ez form   Se le considera un patrono de empleados agrícolas si usted es líder de cuadrilla. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 2. Federal income tax ez form ¿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. Federal income tax ez form Este apartado le explica dichas categorías. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Generalmente, las personas que trabajan por cuenta propia no son empleados. Federal income tax ez form Por ejemplo, médicos, abogados, veterinarios y otros en comercio independiente en donde ofrecen sus servicios al público en general no son empleados. Federal income tax ez form Sin embargo, si la empresa se incorpora, los funcionarios de la empresa que trabajan en la empresa son sus empleados. Federal income tax ez form Si una relación patrono-empleado existe, no importa cómo se llame. Federal income tax ez form El empleado puede ser llamado un agente o contratista independiente. Federal income tax ez form 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. Federal income tax ez form Definición de empleado según el derecho común. Federal income tax ez form   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. Federal income tax ez form No importa que le permita al empleado amplia facultad y libertad de acción. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form   Si la relación patrono-empleado existe, no tiene importancia el nombre ni la descripción que se le dé a cada persona en dicha relación. Federal income tax ez form Lo que sí tiene importancia respecto a la clasificación del empleado es la esencia de la relación laboral. Federal income tax ez form Además, tampoco importa si la persona trabaja a jornada completa o parcial. Federal income tax ez form   Para propósitos de las contribuciones sobre la nómina, no se establece distinción entre las clases de empleados. Federal income tax ez form Los superintendentes, gerentes y otros supervisores son empleados. Federal income tax ez form 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. Federal income tax ez form Un director de una corporación, en su capacidad como tal, no es un empleado de la misma. Federal income tax ez form   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. Federal income tax ez form Sin embargo, los salarios de ciertos empleados podrían estar exentos de una o más de estas contribuciones. Federal income tax ez form Vea las Instrucciones para el Formulario 1040-PR para leer una explicación sobre empleados de organizaciones exentas de contribución y de instituciones religiosas. Federal income tax ez form Empleados arrendados. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form La empresa de servicios profesionales contrata a los trabajadores, regula el pago de sus salarios y los ampara con el seguro (compensación) por desempleo. Federal income tax ez form También les suministra otros beneficios de empleo. Federal income tax ez form Dicha empresa es entonces el patrono para propósitos de las contribuciones sobre la nómina. Federal income tax ez form Contratistas independientes. Federal income tax ez form   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. Federal income tax ez form Sin embargo, la determinación sobre si tales personas son empleados o contratistas independientes depende de las circunstancias de cada caso individualmente. Federal income tax ez form 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. Federal income tax ez form Empleados estatutarios. Federal income tax ez form   Hay algunas definiciones especiales de empleado para propósitos de las contribuciones al Seguro Social, Medicare y FUTA. Federal income tax ez form   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. Federal income tax ez form a. Federal income tax ez form 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. Federal income tax ez form b. Federal income tax ez form 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. Federal income tax ez form c. Federal income tax ez form 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. Federal income tax ez form d. Federal income tax ez form 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. Federal income tax ez form Los pedidos tienen que ser para mercancías para la reventa o de materiales usados en la profesión u ocupación del cliente. Federal income tax ez form Dichos clientes deberán ser detallistas, mayoristas, contratistas u operadores de hoteles, restaurantes u otro tipo de negocio relacionado con alimentos o alojamiento. Federal income tax ez form Condiciones. Federal income tax ez form   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. Federal income tax ez form El empleado no ha invertido sustancialmente en el equipo ni en las instalaciones usadas para prestar dichos servicios (excepto en las instalaciones de transporte). Federal income tax ez form Los servicios son de una naturaleza tal que conllevan una relación continua con la misma persona que le paga. Federal income tax ez form    Contribución al fondo federal para el desempleo (FUTA). Federal income tax ez form 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. Federal income tax ez form Individuos que no son empleados estatutarios. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Vendedores directos. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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). Federal income tax ez form   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. Federal income tax ez form Tales actividades incluyen la provisión de estímulo y motivación; la comunicación y transmisión de pericia, conocimiento o experiencia; y reclutamiento. Federal income tax ez form Agentes de bienes inmuebles autorizados. Federal income tax ez form   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. Federal income tax ez form Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Clasificación errónea de empleados. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Disposiciones de exención. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Especialista en servicios técnicos. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form   Esta regla no afectará la determinación sobre si el especialista en servicios técnicos es un empleado de acuerdo con el derecho común. Federal income tax ez form Las reglas para la ley común determinan si el especialista en servicios técnicos es tratado como empleado o como contratista independiente. Federal income tax ez form 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. Federal income tax ez form Vea el apartado 2, titulado Employee or Independent Contractor? (¿Empleado o contratista independiente?) en la Publicación 15-A, en inglés. Federal income tax ez form Personas que supervisan pruebas y aulas. Federal income tax ez form   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. Federal income tax ez form Ayuda provista por el IRS. Federal income tax ez form   Para más información, comuníquese con nuestra oficina en Guaynabo. Federal income tax ez form 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. Federal income tax ez form Puede obtener un ejemplar de este formulario llamando al 1-800-829-3676 o visitando el sitio web del IRS www. Federal income tax ez form irs. Federal income tax ez form gov/espanol. Federal income tax ez form Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Si desea más información, visite IRS. Federal income tax ez form gov e y escribba la frase “VCSP” en la casilla Search (Buscar). Federal income tax ez form La información está disponible en inglés. Federal income tax ez form 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. Federal income tax ez form Vea la Publicación 541, Partnerships (Sociedades colectivas), en inglés, para más detalles. Federal income tax ez form 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. Federal income tax ez form Excepción: Negocio en participación calificado. Federal income tax ez form   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. Federal income tax ez form Vea las Instrucciones para el Formulario 1040-PR. Federal income tax ez form Los matrimonios que eligen ser tratados como un negocio en participación calificado son tratados como empresarios por cuenta propia para propósitos contributivos. Federal income tax ez form 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. Federal income tax ez form Para obtener más información sobre negocios en participación calificados, visite el sitio web IRS. Federal income tax ez form gov y escriba “ Qualified Joint Venture ” en el encasillado de búsqueda. Federal income tax ez form La información está disponible en inglés. Federal income tax ez form 3. Federal income tax ez form 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. Federal income tax ez form Los dígitos están organizados de la siguiente manera: 00-0000000. Federal income tax ez form 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. Federal income tax ez form Debe anotar el EIN en toda planilla, anexo y correspondencia relacionada con su negocio que envíe al IRS y a la SSA. Federal income tax ez form Si no tiene un EIN, puede solicitarlo a través de Internet. Federal income tax ez form Acceda a IRS. Federal income tax ez form gov y pulse sobre el enlace “Apply for an EIN Online” (Solicitar un EIN en línea), que se encuentra bajo Tools (Herramientas). Federal income tax ez form O, puede enviar por correo o por fax el Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN), al IRS. Federal income tax ez form 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. Federal income tax ez form Si usted adquirió el negocio de otro patrono, no utilice el número asignado a éste último. Federal income tax ez form No utilice un número de Seguro Social (SSN) en lugar de un número de identificación patronal (EIN). Federal income tax ez form Usted deberá tener solamente un EIN. Federal income tax ez form 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. Federal income tax ez form O llame a la Línea para asuntos relacionados con las contribuciones de negocios y contribuciones especiales del IRS al 1-800-829-4933. Federal income tax ez form Las personas sordas, quienes tienen limitación auditiva o impedimentos del habla (los usuarios del sistema TDD/TTY) pueden llamar al 1-800-829-4059. Federal income tax ez form Un empleado del IRS le indicará cuál EIN debe utilizar. Federal income tax ez form 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. Federal income tax ez form 4. Federal income tax ez form 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. Federal income tax ez form Tiene que tener el nombre y SSN de cada empleado e incluirlos correctamente en el Formulario 499R-2/W-2PR que le prepare. Federal income tax ez form De no ser así, podría estar sujeto a pagar una multa, a menos que tenga una causa razonable. Federal income tax ez form 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. Federal income tax ez form Tarjeta de Seguro Social del empleado. Federal income tax ez form   Deberá pedirle a cada empleado que le muestre su tarjeta de Seguro Social. Federal income tax ez form El empleado puede mostrarle su tarjeta de Seguro Social si la tiene disponible. Federal income tax ez form No acepte una tarjeta de Seguro Social que indique “ Not Valid for Employment ” (No válida para empleo). Federal income tax ez form Una tarjeta con esta leyenda no permite empleo. Federal income tax ez form Usted puede (pero no se le obliga) fotocopiar la tarjeta de Seguro Social de su empleado si éste se la muestra. Federal income tax ez form 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. Federal income tax ez form El empleado tiene que completar y firmar el Formulario SS-5-SP; el patrono no lo puede radicar. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Escriba correctamente el nombre y número de Seguro Social del empleado. Federal income tax ez form   Escriba el nombre y número de Seguro Social de cada empleado, tal como aparece en su tarjeta de Seguro Social. Federal income tax ez form 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. Federal income tax ez form Siga usando el nombre antiguo hasta que el empleado le muestre la tarjeta de Seguro Social nueva con su nombre corregido. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Federal income tax ez form   Para obtener un ejemplar del Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social en español, llame al 1-800-772-1213. Federal income tax ez form 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. Federal income tax ez form   También, podrá acceder al sitio web de la Administración del Seguro Social (SSA por sus siglas en inglés) www. Federal income tax ez form segurosocial. Federal income tax ez form gov para descargar el Formulario SS-5-SP. Federal income tax ez form Verificación de los números de Seguro Social. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Si desea más información, visite www. Federal income tax ez form socialsecurity. Federal income tax ez form gov/employer/ssnv. Federal income tax ez form htm. Federal income tax ez form La información está disponible en inglés. Federal income tax ez form Inscripción para el servicio SSNVS. Federal income tax ez form   Para obtener acceso al servicio SSNVS, primero tiene que inscribirse en línea y recibir autorización de parte de su patrono. Federal income tax ez form Para inscribirse, visite el sitio web de la SSA, www. Federal income tax ez form ssa. Federal income tax ez form gov/employer, en inglés, y pulse sobre el enlace “ Business Services Online ” (Servicios en línea para negocios), en inglés. Federal income tax ez form Siga las instrucciones de inscripción y obtenga un “ User ID ” (Número de identificación de usuario) y una contraseña. Federal income tax ez form 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). Federal income tax ez form   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. Federal income tax ez form Tiene que ingresar el código de activación en línea para utilizar el SSNVS. Federal income tax ez form Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Un individuo que tiene un ITIN y luego cambia su estatus migratorio en los EE. Federal income tax ez form UU. Federal income tax ez form tiene que obtener un SSN. Federal income tax ez form 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. Federal income tax ez form No utlice un ITIN en lugar de un SSN en el Formulario 499R-2/W-2PR. Federal income tax ez form 5. Federal income tax ez form 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). Federal income tax ez form 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. Federal income tax ez form Para el año 2014, la base salarial es $117,000. Federal income tax ez form 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. Federal income tax ez form La base salarial para la contribución FUTA es de $7,000 para 2014. Federal income tax ez form Toda remuneración, incluyendo propinas pagadas por servicios prestados, está sujeta a la contribución al Medicare. Federal income tax ez form Los pagos pueden ser en efectivo o en otra forma, tal como el uso de un automóvil para uso personal. Federal income tax ez form El término salarios incluye jornales, sueldos, vacaciones, bonificaciones, comisiones y beneficios marginales. Federal income tax ez form No importa cómo se calculen o se hagan los pagos. Federal income tax ez form Vea la tabla en el apartado 15 para excepciones a las contribuciones al Seguro Social, al Medicare y FUTA. Federal income tax ez form Vea los apartados 6 y 7 para una explicación de cómo se aplican las reglas a propinas y a los trabajadores agrícolas. Federal income tax ez form 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. Federal income tax ez form Ciertas reglas especiales corresponden a la información de pagos de compensación por enfermedad hechos por terceros. Federal income tax ez form Vea la explicación más adelante en este apartado, así como en la Publicación 15-A, en inglés. Federal income tax ez form Determine el valor de remuneración en forma de especie (tales como mercancías, alojamiento y alimentos) basándose en su valor normal en el mercado. Federal income tax ez form No obstante, vea Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados , más adelante. Federal income tax ez form Aparte de algunos trabajadores agrícolas y empleados domésticos, este tipo de remuneración puede estar sujeta a las contribuciones al Seguro Social, Medicare y FUTA. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Gastos de viaje y de representación. Federal income tax ez form   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. Federal income tax ez form   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. Federal income tax ez form   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. Federal income tax ez form Reglas especiales para empleados agrícolas y domésticos. Federal income tax ez form   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). Federal income tax ez form Vea los apartados 7 , 8 y 10 . Federal income tax ez form 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. Federal income tax ez form La información acerca de este cambio se incluirá en la revisión de la Pub. Federal income tax ez form 15-A, que se espera publicar en IRS. Federal income tax ez form gov en diciembre de 2014. Federal income tax ez form 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. Federal income tax ez form El patrono o un tercero, tal como una compañía de seguros, puede efectuar los pagos. Federal income tax ez form Los beneficios pagados pueden ser de duración corta o larga. Federal income tax ez form Se muestra en el comprobante de retención frecuentemente como un porcentaje del salario normal del empleado. Federal income tax ez form La compensación por enfermedad está sujeta, por lo general, al pago de las contribuciones al Seguro Social, al seguro Medicare y FUTA. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form La información que sigue a continuación le proporciona las reglas generales acerca de cómo declarar la compensación por enfermedad pagada por un tercero pagador. Federal income tax ez form Terceros pagadores. Federal income tax ez form   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. Federal income tax ez form En el encasillado 17, anote el total de la compensación por enfermedad pagada al empleado sujeta a la contribución al Seguro Social del mismo. Federal income tax ez form En el encasillado 18, anote la cantidad de la contribución al Seguro Social retenida al empleado. Federal income tax ez form En el encasillado 19, anote la cantidad de la compensación por enfermedad sujeta a la contribución Medicare correspondiente al empleado. Federal income tax ez form En el encasillado 20, anote la cantidad total retenida para la contribución Medicare correspondiente al empleado (incluyendo la Contribución Adicional al Medicare, si corresponde). Federal income tax ez form 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. Federal income tax ez form Patronos. Federal income tax ez form   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. Federal income tax ez form   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. Federal income tax ez form   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. Federal income tax ez form En ambas opciones, la Copia A de los Formularios 499R-2/W-2PR deberá ser radicada ante la SSA. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Ciertos beneficios marginales están específicamente excluidos por ley. Federal income tax ez form 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. Federal income tax ez form Cuándo se tratan los beneficios marginales como pagados al empleado. Federal income tax ez form   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. Federal income tax ez form No tiene que escoger formalmente las fechas de pago, ni notificarlas al IRS. Federal income tax ez form 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. Federal income tax ez form Sin embargo, vea Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre , más adelante. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form Esta elección no se aplica a un beneficio marginal en el que se transfieren bienes muebles o propiedad personal de inversión. Federal income tax ez form Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Federal income tax ez form   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. Federal income tax ez form   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. Federal income tax ez form Depósito de la contribución sobre los beneficios marginales. Federal income tax ez form   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. Federal income tax ez form Puede hacer un estimado razonable del valor de los beneficios marginales. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form Si depositó menos de la cantidad requerida, vea Multas relacionadas con los depósitos , en el apartado 11. Federal income tax ez form Valorización de vehículos proporcionados a los empleados. Federal income tax ez form   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. Federal income tax ez form Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form   Si opta por usar la regla especial, tiene que notificárselo a los empleados afectados por la misma. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 6. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form El informe deberá incluir las propinas que los empleados recibieron directamente de los clientes así como las que recibieron indirectamente. Federal income tax ez form Dicho informe no deberá contener las propinas que el empleado haya pagado a otros empleados. Federal income tax ez form No se requiere ningún informe si el total de las propinas recibidas en un mes es menos de $20. Federal income tax ez form 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. Federal income tax ez form Pueden usar también el Formulario 4070A-PR, Registro Diario de Propinas del Empleado, en donde ellos pueden mantener un registro de las propinas recibidas. Federal income tax ez form 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. Federal income tax ez form gov. Federal income tax ez form 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. Federal income tax ez form Recaudación de las contribuciones sobre las propinas. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Reténgale al empleado la contribución Medicare sobre todos los salarios y propinas de éste durante todo el año. Federal income tax ez form 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. Federal income tax ez form Usted mismo es responsable de pagar la contribución al Medicare correspondiente al patrono durante todo el año sobre los salarios y propinas. Federal income tax ez form Radique el Formulario 941-PR (o el Formulario 944(SP)) para declarar la retención de contribución sobre propinas. Federal income tax ez form 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. Federal income tax ez form Regla de disposición. Federal income tax ez form   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. Federal income tax ez form Informe de propinas. Federal income tax ez form   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). Federal income tax ez form 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. Federal income tax ez form No incluya en el formulario 499R2/W-2PR la Contribucion Adicional al Medicare que no pudo retenerle al empleado. Federal income tax ez form La tabla que aparece en el apartado 15 muestra el trato de las propinas para propósitos de la contribución FUTA. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form irs. Federal income tax ez form gov/irb/2012-26_IRB/ar07. Federal income tax ez form html. Federal income tax ez form Se le permite establecer un sistema de declaración electrónica de propinas para sus empleados. Federal income tax ez form Vea la sección 31. Federal income tax ez form 6053-1(d) de los Reglamentos, en inglés, para más detalles. Federal income tax ez form 7. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Un copartícipe (aparcero) que trabaja para usted no es su empleado. Federal income tax ez form Sin embargo, el copartícipe podría estar sujeto a la contribución federal sobre el trabajo por cuenta propia. Federal income tax ez form 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. Federal income tax ez form Para más detalles, vea la sección 31. Federal income tax ez form 3121(b)(16)-1 de los Reglamentos. Federal income tax ez form El requisito de los $150 o $2,500. Federal income tax ez form   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). Federal income tax ez form El requisito de los $150 o más al año se aplica por separado a cada empleado agrícola que trabaje para usted. Federal income tax ez form Si contrata a una familia de trabajadores, se considera a cada miembro de la familia por separado. Federal income tax ez form No cuente los salarios recibidos por el empleado mientras éste prestaba servicios a otros patronos. Federal income tax ez form 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. Federal income tax ez form Excepciones. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 8. Federal income tax ez form 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. Federal income tax ez form El trabajador es su empleado si usted puede controlar qué trabajo se hace y cómo se hace dicho trabajo. Federal income tax ez form 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. Federal income tax ez form Además, tampoco importa si le paga al trabajador por hora, por día, por semana o a destajo. Federal income tax ez form Trabajo doméstico. Federal income tax ez form   El trabajo doméstico es trabajo que se lleva a cabo en su hogar o en los alrededores de éste. Federal income tax ez form 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. Federal income tax ez form Contribuciones al Seguro Social y al Medicare para 2014. Federal income tax ez form   La contribución para el Seguro Social permanece en 6. Federal income tax ez form 2% tanto para el empleado como para el patrono. Federal income tax ez form La base límite de salario para el Seguro Social es $117,000. Federal income tax ez form   Para el año 2014, la tasa de la contribución al Medicare permanece en 1. Federal income tax ez form 45% tanto para el empleado como para el patrono. Federal income tax ez form Esta tasa no ha cambiado de la tasa para el año 2013. Federal income tax ez form No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. Federal income tax ez form 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. Federal income tax ez form Retención de la Contribución Adicional al Medicare. Federal income tax ez form   Además de la retención de la contribución al Medicare de 1. Federal income tax ez form 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. Federal income tax ez form 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. Federal income tax ez form 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. Federal income tax ez form Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. Federal income tax ez form La Contribución Adicional al Medicare sólo se le impone al empleado. Federal income tax ez form No hay una porción correspondiente al patrono de esta Contribución Adicional al Medicare. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form Para más información, sobre la Contribución Adicional al Medicare visite IRS. Federal income tax ez form gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). Federal income tax ez form La información está disponible en inglés. Federal income tax ez form Requisito de $1,900. Federal income tax ez form   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. Federal income tax ez form Este requisito de los $1,900 en el año se aplica a cada empleado doméstico por separado. Federal income tax ez form Pagos que no se consideran salarios. Federal income tax ez form   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. Federal income tax ez form Su cónyuge. Federal income tax ez form Su hijo menor de 21 años de edad. Federal income tax ez form Su padre o su madre. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Un empleado que sea menor de 18 años en cualquier momento durante el año. Federal income tax ez form Excepción: Considere estos pagos como salarios si los servicios domésticos prestados es la ocupación principal del empleado. Federal income tax ez form Si el empleado es un estudiante, entonces los servicios domésticos prestados no se consideran como una ocupación principal. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Un pago por medio de cheque, giro, etc. Federal income tax ez form , está sujeto a la contribución de la misma manera que un pago en efectivo. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Transportación (beneficios de transporte). Federal income tax ez form   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. Federal income tax ez form Sin embargo, el valor de los beneficios de transporte que sean mayores de las cantidades especificadas al mes se incluye en los salarios. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form Este formulario se radica junto con el Formulario 1040-PR. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form Vea el apartado 11 para más información sobre las reglas de depósito. Federal income tax ez form Ley Federal de Contribución para el Desempleo (FUTA). Federal income tax ez form   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). Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form 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. Federal income tax ez form   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. Federal income tax ez form Puede calcular la contribuci