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File your state taxes online for free Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. File your state taxes online for free Qualified official extended duty. File your state taxes online for free ForeclosuresLump Sum Portion of Settlement Payment. File your state taxes online for free Interest Payment on Lump Sum Portion of Settlement Payment. File your state taxes online for free Lost Equity Portion of Settlement Payment. File your state taxes online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File your state taxes online for free Interest Payment on Lost Equity Portion of Settlement Payment. File your state taxes online for free Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. File your state taxes online for free Some are included in gross income while others are excluded from gross income. File your state taxes online for free Included items (Table 1) are subject to tax and must be reported on your tax return. File your state taxes online for free Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. File your state taxes online for free For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. File your state taxes online for free Table 1. File your state taxes online for free Included Items These items are included in gross income, unless the pay is for service in a combat zone. File your state taxes online for free Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). File your state taxes online for free   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. File your state taxes online for free Table 2. File your state taxes online for free Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. File your state taxes online for free There is no exclusion for the personal use of a government-provided vehicle. File your state taxes online for free Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. File your state taxes online for free S. File your state taxes online for free Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. File your state taxes online for free   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. File your state taxes online for free Differential wage payments. File your state taxes online for free   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. File your state taxes online for free These amounts are taxable and cannot be excluded as combat pay. File your state taxes online for free Military base realignment and closure benefit. File your state taxes online for free   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. File your state taxes online for free However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. File your state taxes online for free Any part of the payment that is more than this limit is included in gross income. File your state taxes online for free For more information about the HAP, see http://hap. File your state taxes online for free usace. File your state taxes online for free army. File your state taxes online for free mil/Overview. File your state taxes online for free html. File your state taxes online for free Qualified reservist distribution (QRD). File your state taxes online for free   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. File your state taxes online for free A QRD is included in gross income and is subject to employment taxes. File your state taxes online for free The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. File your state taxes online for free Thrift Savings Plan (TSP) distributions. File your state taxes online for free   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. File your state taxes online for free   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. File your state taxes online for free However, the earnings on the tax-exempt portion of the distribution are taxable. File your state taxes online for free The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. File your state taxes online for free Roth Thrift Savings Plan (TSP) balance. File your state taxes online for free   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. File your state taxes online for free Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File your state taxes online for free Qualified distributions from a Roth TSP are not included in your income. File your state taxes online for free For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. File your state taxes online for free S. File your state taxes online for free Civil Service Retirement Benefits. File your state taxes online for free State bonus payments. File your state taxes online for free   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. File your state taxes online for free See Combat Zone , later, for a list of designated combat zones. File your state taxes online for free Foreign Source Income If you are a U. File your state taxes online for free S. File your state taxes online for free citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. File your state taxes online for free S. File your state taxes online for free law allows you to exclude) on your tax return. File your state taxes online for free This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. File your state taxes online for free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). File your state taxes online for free Certain taxpayers can exclude income earned in foreign countries. File your state taxes online for free For 2013, this exclusion amount can be as much as $97,600. File your state taxes online for free However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. File your state taxes online for free S. File your state taxes online for free Government. File your state taxes online for free Employees of the U. File your state taxes online for free S. File your state taxes online for free Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. File your state taxes online for free Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. File your state taxes online for free For more information on the exclusion, see Publication 54. File your state taxes online for free Residents of American Samoa may be able to exclude income from American Samoa. File your state taxes online for free This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. File your state taxes online for free S. File your state taxes online for free Government. File your state taxes online for free If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. File your state taxes online for free S. File your state taxes online for free Possessions. File your state taxes online for free Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. File your state taxes online for free S. File your state taxes online for free military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. File your state taxes online for free S. File your state taxes online for free possession. File your state taxes online for free See Publication 570 for more information. File your state taxes online for free Domicile. File your state taxes online for free   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. File your state taxes online for free It is not always where you presently live. File your state taxes online for free Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. File your state taxes online for free The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File your state taxes online for free Marital status. File your state taxes online for free   Community property rules apply to married persons whose domicile during the tax year was in a community property state. File your state taxes online for free The rules may affect your tax liability if you file separate returns or are divorced during the year. File your state taxes online for free Nevada, Washington, and California domestic partners. File your state taxes online for free   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. File your state taxes online for free See Form 8958 and Publication 555, Community Property. File your state taxes online for free Nature of the payment. File your state taxes online for free   Active duty military pay is subject to community property laws. File your state taxes online for free Armed Forces retired or retainer pay may be subject to community property laws. File your state taxes online for free   For more information on community property laws, see Publication 555. File your state taxes online for free Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. File your state taxes online for free Form W-2 also shows other amounts that you may find important in box 12. File your state taxes online for free The amounts shown in box 12 are generally preceded by a code. File your state taxes online for free A list of codes used in box 12 is shown, next. File your state taxes online for free Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. File your state taxes online for free For more information on these codes, see your Form(s) W-2. File your state taxes online for free Adjustments to Income Adjusted gross income is your total income minus certain adjustments. File your state taxes online for free The following adjustments are of particular interest to members of the Armed Forces. File your state taxes online for free Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. File your state taxes online for free S. File your state taxes online for free Individual Income Tax Return, rather than as a miscellaneous itemized deduction. File your state taxes online for free Include all unreimbursed expenses from the time you leave home until the time you return home. File your state taxes online for free The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. File your state taxes online for free For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. File your state taxes online for free Member of a reserve component. File your state taxes online for free   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. File your state taxes online for free How to report. File your state taxes online for free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. File your state taxes online for free Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. File your state taxes online for free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File your state taxes online for free Example. File your state taxes online for free Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. File your state taxes online for free He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. File your state taxes online for free 5 cents per mile), $300 for meals, and $1,000 for lodging. File your state taxes online for free He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. File your state taxes online for free Only 50% of his meal expenses are deductible. File your state taxes online for free He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. File your state taxes online for free He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. File your state taxes online for free He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. File your state taxes online for free Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). File your state taxes online for free However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. File your state taxes online for free The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. File your state taxes online for free The “Retirement plan” box should have a mark in it if you were covered. File your state taxes online for free For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. File your state taxes online for free Individuals serving in the U. File your state taxes online for free S. File your state taxes online for free Armed Forces or in support of the U. File your state taxes online for free S. File your state taxes online for free Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. File your state taxes online for free For more information on this extension of deadline provision, see Extension of Deadlines , later. File your state taxes online for free For more information on IRAs, see Publication 590. File your state taxes online for free Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. File your state taxes online for free This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. File your state taxes online for free Qualified Reservist Distributions A qualified reservist distribution is defined below. File your state taxes online for free It is not subject to the 10% additional tax on early distributions from certain retirement plans. File your state taxes online for free Definition. File your state taxes online for free   A distribution you receive is a qualified reservist distribution if the following requirements are met. File your state taxes online for free You were ordered or called to active duty after September 11, 2001. File your state taxes online for free You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. File your state taxes online for free ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. File your state taxes online for free The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. File your state taxes online for free Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. File your state taxes online for free You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. File your state taxes online for free You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. File your state taxes online for free Limit. File your state taxes online for free   Your qualified reservist repayments cannot be more than your qualified reservist distributions. File your state taxes online for free When repayment contributions can be made. File your state taxes online for free   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. File your state taxes online for free No deduction. File your state taxes online for free   You cannot deduct qualified reservist repayments. File your state taxes online for free Figuring your IRA deduction. File your state taxes online for free   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. File your state taxes online for free Reporting the repayment. File your state taxes online for free   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. File your state taxes online for free Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. File your state taxes online for free However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. File your state taxes online for free You can deduct your unreimbursed moving expenses on Form 3903. File your state taxes online for free Permanent change of station. File your state taxes online for free   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. File your state taxes online for free The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. File your state taxes online for free Spouse and dependents. File your state taxes online for free   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. File your state taxes online for free   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. File your state taxes online for free Services or reimbursements provided by the government. File your state taxes online for free   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. File your state taxes online for free Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. File your state taxes online for free   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. File your state taxes online for free However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. File your state taxes online for free   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). File your state taxes online for free   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. File your state taxes online for free   Do not deduct any expenses for moving services that were provided by the government. File your state taxes online for free Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. File your state taxes online for free Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. File your state taxes online for free You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. File your state taxes online for free Moving household goods and personal effects. File your state taxes online for free   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. File your state taxes online for free You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. File your state taxes online for free Storing and insuring household goods and personal effects. File your state taxes online for free   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. File your state taxes online for free Travel. File your state taxes online for free   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. File your state taxes online for free You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. File your state taxes online for free   You can add parking fees and tolls to the amount claimed under either method. File your state taxes online for free You cannot deduct any expenses for meals. File your state taxes online for free You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. File your state taxes online for free Member of your household. File your state taxes online for free   A member of your household is anyone who has both your former home and your new home as his or her main home. File your state taxes online for free It does not include a tenant or employee unless you can claim that person as a dependent. File your state taxes online for free Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. File your state taxes online for free A move from a foreign country to the United States or its possessions is not a foreign move. File your state taxes online for free For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. File your state taxes online for free The new job location must be outside the United States. File your state taxes online for free Reporting Moving Expenses Figure moving expense deductions on Form 3903. File your state taxes online for free Carry the deduction from Form 3903 to Form 1040, line 26. File your state taxes online for free For more information, see Publication 521 and Form 3903. File your state taxes online for free Combat Zone Exclusion If you are a member of the U. File your state taxes online for free S. File your state taxes online for free Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. File your state taxes online for free This pay is generally referred to as “combat pay. File your state taxes online for free ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. File your state taxes online for free (See Form W-2 , later. File your state taxes online for free ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. File your state taxes online for free You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. File your state taxes online for free If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. File your state taxes online for free (Other officer personnel are discussed under Amount of Exclusion , later. File your state taxes online for free ) Active duty pay earned in any month you served in a combat zone. File your state taxes online for free Imminent danger/hostile fire pay. File your state taxes online for free A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. File your state taxes online for free Pay for accrued leave earned in any month you served in a combat zone. File your state taxes online for free The Department of Defense must determine that the unused leave was earned during that period. File your state taxes online for free Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. File your state taxes online for free The pay must be earned in a month you served in a combat zone. File your state taxes online for free Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. File your state taxes online for free Student loan repayments. File your state taxes online for free If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. File your state taxes online for free If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. File your state taxes online for free For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. File your state taxes online for free Retirement pay and pensions do not qualify for the combat zone exclusion. File your state taxes online for free Partial (month) service. File your state taxes online for free   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. File your state taxes online for free Form W-2. File your state taxes online for free   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. File your state taxes online for free If it does, you will need to get a corrected Form W-2 from your finance office. File your state taxes online for free   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. File your state taxes online for free Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. File your state taxes online for free S. File your state taxes online for free Armed Forces are engaging or have engaged in combat. File your state taxes online for free An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. File your state taxes online for free Afghanistan area. File your state taxes online for free   By Executive Order No. File your state taxes online for free 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. File your state taxes online for free On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. File your state taxes online for free Djibouti. File your state taxes online for free Jordan. File your state taxes online for free Kyrgyzstan. File your state taxes online for free Pakistan. File your state taxes online for free Somalia. File your state taxes online for free Syria. File your state taxes online for free Tajikistan. File your state taxes online for free Uzbekistan. File your state taxes online for free Yemen. File your state taxes online for free The Philippines. File your state taxes online for free  Note. File your state taxes online for free For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. File your state taxes online for free The Kosovo area. File your state taxes online for free   By Executive Order No. File your state taxes online for free 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. File your state taxes online for free Federal Republic of Yugoslavia (Serbia/Montenegro). File your state taxes online for free Albania. File your state taxes online for free Kosovo. File your state taxes online for free The Adriatic Sea. File your state taxes online for free The Ionian Sea—north of the 39th parallel. File your state taxes online for free Note. File your state taxes online for free The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. File your state taxes online for free Arabian peninsula. File your state taxes online for free   By Executive Order No. File your state taxes online for free 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. File your state taxes online for free The Persian Gulf. File your state taxes online for free The Red Sea. File your state taxes online for free The Gulf of Oman. File your state taxes online for free The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. File your state taxes online for free The Gulf of Aden. File your state taxes online for free The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. File your state taxes online for free Jordan which is in direct support of the Arabian Peninsula. File your state taxes online for free Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. File your state taxes online for free Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. File your state taxes online for free If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. File your state taxes online for free Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. File your state taxes online for free Example. File your state taxes online for free You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. File your state taxes online for free The disease is presumed to have been incurred while you were serving in the combat zone. File your state taxes online for free On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. File your state taxes online for free Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. File your state taxes online for free In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. File your state taxes online for free Example. File your state taxes online for free You were hospitalized for a specific disease 3 weeks after you left the combat zone. File your state taxes online for free The incubation period of the disease is from 2 to 4 weeks. File your state taxes online for free The disease is presumed to have been incurred while serving in the combat zone. File your state taxes online for free Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. File your state taxes online for free Presence in a combat zone while on leave from a duty station located outside the combat zone. File your state taxes online for free Passage over or through a combat zone during a trip between two points that are outside a combat zone. File your state taxes online for free Presence in a combat zone solely for your personal convenience. File your state taxes online for free Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. File your state taxes online for free Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. File your state taxes online for free Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. File your state taxes online for free It should not be included in the wages reported on your Form W-2. File your state taxes online for free You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. File your state taxes online for free If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. File your state taxes online for free Your hospitalization does not have to be in the combat zone. File your state taxes online for free If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. File your state taxes online for free However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. File your state taxes online for free Alien Status For tax purposes, an alien is an individual who is not a U. File your state taxes online for free S. File your state taxes online for free citizen. File your state taxes online for free An alien is in one of three categories: resident, nonresident, or dual-status. File your state taxes online for free Placement in the correct category is crucial in determining what income to report and what forms to file. File your state taxes online for free Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. File your state taxes online for free If you are an alien enlistee in the Armed Forces, you are probably a resident alien. File your state taxes online for free If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. File your state taxes online for free Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. File your state taxes online for free Guam and Puerto Rico have special rules. File your state taxes online for free Residents of those areas should contact their taxing authority with their questions. File your state taxes online for free Most members of the Armed Forces are U. File your state taxes online for free S. File your state taxes online for free citizens or resident aliens. File your state taxes online for free However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. File your state taxes online for free Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). File your state taxes online for free If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. File your state taxes online for free S. File your state taxes online for free resident for part of 2013. File your state taxes online for free See First-Year Choice in Publication 519. File your state taxes online for free These tests are explained in Publication 519. File your state taxes online for free Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. File your state taxes online for free S. File your state taxes online for free citizens. File your state taxes online for free Treating nonresident alien spouse as resident alien. File your state taxes online for free   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. File your state taxes online for free One spouse is a U. File your state taxes online for free S. File your state taxes online for free citizen or resident alien at the end of the tax year. File your state taxes online for free That spouse is married to the nonresident alien at the end of the tax year. File your state taxes online for free You both choose to treat the nonresident alien spouse as a resident alien. File your state taxes online for free Making the choice. File your state taxes online for free   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. File your state taxes online for free Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. File your state taxes online for free S. File your state taxes online for free citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. File your state taxes online for free S. File your state taxes online for free residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. File your state taxes online for free If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. File your state taxes online for free    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. File your state taxes online for free S. File your state taxes online for free tax. File your state taxes online for free If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. File your state taxes online for free Ending the choice. File your state taxes online for free   Once you make this choice, it applies to all later years unless one of the following situations occurs. File your state taxes online for free You or your spouse revokes the choice. File your state taxes online for free You or your spouse dies. File your state taxes online for free You and your spouse become legally separated under a decree of divorce or separate maintenance. File your state taxes online for free The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. File your state taxes online for free For specific details on these situations, see Publication 519. File your state taxes online for free   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. File your state taxes online for free Choice not made. File your state taxes online for free   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. File your state taxes online for free You can file as married filing separately, or head of household if you qualify. File your state taxes online for free You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. File your state taxes online for free S. File your state taxes online for free tax purposes and is not another taxpayer's dependent. File your state taxes online for free The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. File your state taxes online for free If a return has to be filed, see the next discussion. File your state taxes online for free The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. File your state taxes online for free Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. File your state taxes online for free If you are required to file a federal tax return, you must file either Form 1040NR, U. File your state taxes online for free S. File your state taxes online for free Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. File your state taxes online for free S. File your state taxes online for free Income Tax Return for Certain Nonresident Aliens With No Dependents. File your state taxes online for free See the form instructions for information on who must file and filing status. File your state taxes online for free If you are a nonresident alien, you generally must pay tax on income from sources in the United States. File your state taxes online for free Your income from conducting a trade or business in the United States is taxed at graduated U. File your state taxes online for free S. File your state taxes online for free tax rates. File your state taxes online for free Other income from U. File your state taxes online for free S. File your state taxes online for free sources is taxed at a flat 30% (or lower treaty) rate. File your state taxes online for free For example, dividends from a U. File your state taxes online for free S. File your state taxes online for free corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. File your state taxes online for free Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. File your state taxes online for free This usually occurs in the year you arrive in or depart from the United States. File your state taxes online for free If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. File your state taxes online for free Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. File your state taxes online for free Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. File your state taxes online for free Usually, your main home is the one you live in most of the time. File your state taxes online for free It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. File your state taxes online for free You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. File your state taxes online for free The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. File your state taxes online for free To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). File your state taxes online for free Exception to ownership and use tests. File your state taxes online for free   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. File your state taxes online for free 5-year test period suspended. File your state taxes online for free   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. File your state taxes online for free This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. File your state taxes online for free Example. File your state taxes online for free David bought and moved into a home in 2005. File your state taxes online for free He lived in it as his main home for 2½ years. File your state taxes online for free For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. File your state taxes online for free He then sold the home at a gain in 2013. File your state taxes online for free To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. File your state taxes online for free This means he can disregard those 6 years. File your state taxes online for free Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. File your state taxes online for free He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. File your state taxes online for free Period of suspension. File your state taxes online for free   The period of suspension cannot last more than 10 years. File your state taxes online for free You cannot suspend the 5-year period for more than one property at a time. File your state taxes online for free You can revoke your choice to suspend the 5-year period at any time. File your state taxes online for free Qualified official extended duty. File your state taxes online for free   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. File your state taxes online for free   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. File your state taxes online for free Property used for rental or business. File your state taxes online for free   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. File your state taxes online for free However, you must meet the ownership and use tests discussed in Publication 523. File your state taxes online for free Nonqualified use. File your state taxes online for free   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. File your state taxes online for free   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. File your state taxes online for free For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. File your state taxes online for free Loss. File your state taxes online for free   You cannot deduct a loss from the sale of your main home. File your state taxes online for free More information. File your state taxes online for free   For more information, see Publication 523. File your state taxes online for free Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. File your state taxes online for free Payments made for violations of the Service Members Civil Relief Act (SCRA). File your state taxes online for free   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. File your state taxes online for free Generally, you must include settlement payments in income. File your state taxes online for free However, the tax treatment of settlement payments will depend on the facts and circumstances. File your state taxes online for free Lump Sum Portion of Settlement Payment. File your state taxes online for free    Generally, you must include the lump sum payment in gross income. File your state taxes online for free In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. File your state taxes online for free For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. File your state taxes online for free Interest Payment on Lump Sum Portion of Settlement Payment. File your state taxes online for free    You must include any interest on the lump sum portion of your settlement payment in your income. File your state taxes online for free Lost Equity Portion of Settlement Payment. File your state taxes online for free    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. File your state taxes online for free You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. File your state taxes online for free In many cases, this gain may be excluded from income. File your state taxes online for free For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. File your state taxes online for free 523, Selling Your Home. File your state taxes online for free The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. File your state taxes online for free    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. File your state taxes online for free 544, Sales and Other Dispositions of Assets. File your state taxes online for free Interest Payment on Lost Equity Portion of Settlement Payment. File your state taxes online for free    You must include any interest on the lost equity portion of your settlement payment in your income. File your state taxes online for free Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. File your state taxes online for free For information on the standard deduction, see Publication 501. File your state taxes online for free Itemized deductions are figured on Schedule A (Form 1040). File your state taxes online for free This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. File your state taxes online for free For information on other itemized deductions, see the publications listed below. File your state taxes online for free Publication 502, Medical and Dental Expenses. File your state taxes online for free Publication 526, Charitable Contributions. File your state taxes online for free Publication 547, Casualties, Disasters, and Thefts. File your state taxes online for free Publication 550, Investment Income and Expenses. File your state taxes online for free You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. File your state taxes online for free For information on deductions that are not subject to the 2% limit, see Publication 529. File your state taxes online for free Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. File your state taxes online for free Certain employee business expenses are deductible as adjustments to income. File your state taxes online for free For information on many employee business expenses, see Publication 463. File your state taxes online for free Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. File your state taxes online for free You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). File your state taxes online for free You can deduct these expenses directly on Schedule A (Form 1040). File your state taxes online for free Reimbursement. File your state taxes online for free   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. File your state taxes online for free Your reimbursed expenses are not deductible. File your state taxes online for free   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. File your state taxes online for free You must file Form 2106 to report these expenses. File your state taxes online for free   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. File your state taxes online for free You are an employee deducting expenses related to your job. File your state taxes online for free You were not reimbursed by your employer for your expenses. File your state taxes online for free (Amounts included in box 1 of Form W-2 are not considered reimbursements. File your state taxes online for free ) If you claim car expenses, you use the standard mileage rate. File your state taxes online for free    For 2013, the standard mileage rate is 56. File your state taxes online for free 5 cents a mile for all business miles driven. File your state taxes online for free This rate is adjusted periodically. File your state taxes online for free Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. File your state taxes online for free If you are a member of the U. File your state taxes online for free S. File your state taxes online for free Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. File your state taxes online for free You cannot deduct your expenses for meals and lodging while at your permanent duty station. File your state taxes online for free You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. File your state taxes online for free A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. File your state taxes online for free To be deductible, your travel expenses must be work related. File your state taxes online for free You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. File your state taxes online for free Away from home. File your state taxes online for free   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. File your state taxes online for free You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. File your state taxes online for free   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. File your state taxes online for free    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. File your state taxes online for free This rule may not apply if you are participating in a federal crime investigation or prosecution. File your state taxes online for free For more information, see Publication 463 and the Form 2106 instructions. File your state taxes online for free Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. File your state taxes online for free These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. File your state taxes online for free Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. File your state taxes online for free However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. File your state taxes online for free If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. File your state taxes online for free However, the expenses of getting to and from your regular place of work (commuting) are not deductible. File your state taxes online for free Temporary work location. File your state taxes online for free   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. File your state taxes online for free   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. File your state taxes online for free   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. File your state taxes online for free If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. File your state taxes online for free    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. File your state taxes online for free However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. File your state taxes online for free These are nondeductible commuting costs. File your state taxes online for free Armed Forces reservists. File your state taxes online for free   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. File your state taxes online for free You can deduct the expense of getting from one workplace to the other. File your state taxes online for free You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. File your state taxes online for free In this case, your transportation generally is a nondeductible commuting expense. File your state taxes online for free However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. File your state taxes online for free   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. File your state taxes online for free If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. File your state taxes online for free See Armed Forces Reservists under Adjustments to Income, earlier. File your state taxes online for free Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. File your state taxes online for free Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. File your state taxes online for free If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. File your state taxes online for free Unreimbursed expenses for the cost and upkeep of the following articles are deductible. File your state taxes online for free Military battle dress uniforms and utility uniforms that you cannot wear when off duty. File your state taxes online for free Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. File your state taxes online for free Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. File your state taxes online for free Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. File your state taxes online for free However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. File your state taxes online for free Example. File your state taxes online for free Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. File your state taxes online for free Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. File your state taxes online for free This is education that meets at least one of the following two tests. File your state taxes online for free The education is required by your employer or the law to keep your present salary, status, or job. File your state taxes online for free The required education must serve a bona fide business purpose of your employer. File your state taxes online for free The education maintains or improves skills needed in your present work. File your state taxes online for free However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. File your state taxes online for free You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. File your state taxes online for free Example 1. File your state taxes online for free Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. File your state taxes online for free She took an advanced finance course. File your state taxes online for free She already meets the minimum qualifications for her job. File your state taxes online for free By taking the course, she is improving skills in her current position. File your state taxes online for free The course does not qualify her for a new trade or business. File your state taxes online for free She can deduct educational expenses that are more than the educational allowance she received. File your state taxes online for free Example 2. File your state taxes online for free Major Williams worked in the military base legal office as a legal intern. File your state taxes online for free He was placed in excess leave status by his employer to attend law school. File your state taxes online for free He paid all his educational expenses and was not reimbursed. File your state taxes online for free After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. File your state taxes online for free His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. File your state taxes online for free Travel to obtain education. File your state taxes online for free   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. File your state taxes online for free   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. File your state taxes online for free Transportation for education. File your state taxes online for free   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. File your state taxes online for free However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. File your state taxes online for free Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. File your state taxes online for free   If you need more information on educational expenses, see Publication 970. File your state taxes online for free Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. File your state taxes online for free Repayment of $3,000 or less. File your state taxes online for free   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. File your state taxes online for free If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. File your state taxes online for free Repayment over $3,000. File your state taxes online for free   If the amount you repaid was more than $3,000, see Repayments in Publication 525. File your state taxes online for free Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. File your state taxes online for free This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. File your state taxes online for free For information on other credits, see your tax form instructions. File your state taxes online for free First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. File your state taxes online for free In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. File your state taxes online for free If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. File your state taxes online for free If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. File your state taxes online for free If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. File your state taxes online for free For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. File your state taxes online for free Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. File your state taxes online for free The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. File your state taxes online for free The child tax credit is not the same as the credit for child and dependent care expenses. File your state taxes online for free See Publication 503 for information on the credit for child and dependent care expenses. File your state taxes online for free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File your state taxes online for free S. File your state taxes online for free citizen, a U. File your state taxes online for free S. File your state taxes online for free national, or a U. File your state taxes online for free S. File your state taxes online for free resident alien. File your state taxes online for free If the child was adopted, see Adopted child . File your state taxes online for free For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). File your state taxes online for free Exceptions to time lived with you. File your state taxes online for free   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. File your state taxes online for free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File your state taxes online for free   There are also exceptions for kidnapped children and children of divorced or separated parents. File your state taxes online for free For details, see Publication 501. File your state taxes online for free Qualifying child of more than one person. File your state taxes online for free   A special rule applies if your qualifying child is the qualifying child of more than one person. File your state taxes online for free For details, see Publication 501. File your state taxes online for free Adopted child. File your state taxes online for free   An adopted child is always treated as your own child. File your state taxes online for free An adopted child includes a child lawfully placed with you for legal adoption. File your state taxes online for free   If you are a U. File your state taxes online for free S. File your state taxes online for free citizen or U. File your state taxes online for free S. File your state taxes online for free national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. File your state taxes online for free Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. File your state taxes online for free Limits on the credit. File your state taxes online for free   You must reduce your child tax credit if either (1) or (2), below, applies. File your state taxes online for free The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. File your state taxes online for free If the amount is zero, you cannot take this credit because there is no tax to reduce. File your state taxes online for free However, you may be able to take the additional child tax credit. File your state taxes online for free See Additional Child Tax Credit , later. File your state taxes online for free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File your state taxes online for free Married filing jointly — $110,000. File your state taxes online for free Single, head of household,  or qualifying widow(er) — $75,000. File your state taxes online for free Married filing separately — $55,000. File your state taxes online for free Modified AGI. File your state taxes online for free   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. File your state taxes online for free Any amount excluded from income because of the exclusion of income from Puerto Rico. File your state taxes online for free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File your state taxes online for free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File your state taxes online for free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File your state taxes online for free   If you do not have any of the above, your modified AGI is the same as your AGI. File your state taxes online for free Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. File your state taxes online for free For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. File your state taxes online for free Also attach Schedule 8812, Child Tax Credit, if required. File your state taxes online for free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File your state taxes online for free The additional child tax credit may give you a refund even if you do not owe any tax. File your state taxes online for free For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. File your state taxes online for free Earned Income Credit The earned income credit (EIC) is a cr
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File your state taxes online for free Publication 179 - Main Content Table of Contents 1. File your state taxes online for free ¿Quién es patrono? 2. File your state taxes online for free ¿Quiénes son empleados?Empleados arrendados. File your state taxes online for free Condiciones. File your state taxes online for free Vendedores directos. File your state taxes online for free Agentes de bienes inmuebles autorizados. File your state taxes online for free Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. File your state taxes online for free Especialista en servicios técnicos. File your state taxes online for free Personas que supervisan pruebas y aulas. File your state taxes online for free Negocio que pertenece y es administrado por los cónyuges 3. File your state taxes online for free Número de identificación patronal (EIN) 4. File your state taxes online for free Número de Seguro Social (SSN) 5. File your state taxes online for free Salarios y otra compensaciónCompensación por enfermedad Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados 6. File your state taxes online for free PropinasRegla de disposición. File your state taxes online for free 7. File your state taxes online for free Contribución al Seguro Social y al seguro Medicare por trabajo agrícola 8. File your state taxes online for free Contribución al Seguro Social y al seguro Medicare por trabajo domésticoTransportación (beneficios de transporte). File your state taxes online for free Estados o territorios con reducción en el crédito. File your state taxes online for free 9. File your state taxes online for free Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Patronos domésticos y agrícolas. File your state taxes online for free 10. File your state taxes online for free Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) 11. File your state taxes online for free Depósito de las contribuciones al Seguro Social y al seguro  Medicare Requisito de los $2,500. File your state taxes online for free Ejemplo. File your state taxes online for free Patronos nuevos. File your state taxes online for free Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. File your state taxes online for free Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. File your state taxes online for free Ejemplo de itinerario mensual. File your state taxes online for free Ejemplo de itinerario bisemanal. File your state taxes online for free Ejemplo. File your state taxes online for free Cómo hacer los depósitos 12. File your state taxes online for free Planillas para patronosCrédito especial para un patrono sucesor. File your state taxes online for free Declaración de los ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes de períodos anteriores 13. File your state taxes online for free Los Formularios 499R-2/W-2PR y W-3PRSolicitud de exención de radicación de declaraciones informativas por medios electrónicos. File your state taxes online for free 14. File your state taxes online for free Retención de la contribución federal sobre ingresos 1. File your state taxes online for free ¿Quién es patrono? Es patrono toda persona u organización para quien un individuo presta servicios como empleado. File your state taxes online for free El patrono tiene derecho a despedir al empleado y suele proveer los medios y el lugar de trabajo. File your state taxes online for free El término incluye a toda persona u organización que pague salarios a un ex empleado después de que éste deje el empleo. File your state taxes online for free Líder de cuadrilla agrícola. File your state taxes online for free   Se le considera un patrono de empleados agrícolas si usted es líder de cuadrilla. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 2. File your state taxes online for free ¿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. File your state taxes online for free Este apartado le explica dichas categorías. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Generalmente, las personas que trabajan por cuenta propia no son empleados. File your state taxes online for free Por ejemplo, médicos, abogados, veterinarios y otros en comercio independiente en donde ofrecen sus servicios al público en general no son empleados. File your state taxes online for free Sin embargo, si la empresa se incorpora, los funcionarios de la empresa que trabajan en la empresa son sus empleados. File your state taxes online for free Si una relación patrono-empleado existe, no importa cómo se llame. File your state taxes online for free El empleado puede ser llamado un agente o contratista independiente. File your state taxes online for free 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. File your state taxes online for free Definición de empleado según el derecho común. File your state taxes online for free   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. File your state taxes online for free No importa que le permita al empleado amplia facultad y libertad de acción. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free   Si la relación patrono-empleado existe, no tiene importancia el nombre ni la descripción que se le dé a cada persona en dicha relación. File your state taxes online for free Lo que sí tiene importancia respecto a la clasificación del empleado es la esencia de la relación laboral. File your state taxes online for free Además, tampoco importa si la persona trabaja a jornada completa o parcial. File your state taxes online for free   Para propósitos de las contribuciones sobre la nómina, no se establece distinción entre las clases de empleados. File your state taxes online for free Los superintendentes, gerentes y otros supervisores son empleados. File your state taxes online for free 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. File your state taxes online for free Un director de una corporación, en su capacidad como tal, no es un empleado de la misma. File your state taxes online for free   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. File your state taxes online for free Sin embargo, los salarios de ciertos empleados podrían estar exentos de una o más de estas contribuciones. File your state taxes online for free Vea las Instrucciones para el Formulario 1040-PR para leer una explicación sobre empleados de organizaciones exentas de contribución y de instituciones religiosas. File your state taxes online for free Empleados arrendados. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free La empresa de servicios profesionales contrata a los trabajadores, regula el pago de sus salarios y los ampara con el seguro (compensación) por desempleo. File your state taxes online for free También les suministra otros beneficios de empleo. File your state taxes online for free Dicha empresa es entonces el patrono para propósitos de las contribuciones sobre la nómina. File your state taxes online for free Contratistas independientes. File your state taxes online for free   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. File your state taxes online for free Sin embargo, la determinación sobre si tales personas son empleados o contratistas independientes depende de las circunstancias de cada caso individualmente. File your state taxes online for free 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. File your state taxes online for free Empleados estatutarios. File your state taxes online for free   Hay algunas definiciones especiales de empleado para propósitos de las contribuciones al Seguro Social, Medicare y FUTA. File your state taxes online for free   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. File your state taxes online for free a. File your state taxes online for free 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. File your state taxes online for free b. File your state taxes online for free 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. File your state taxes online for free c. File your state taxes online for free 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. File your state taxes online for free d. File your state taxes online for free 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. File your state taxes online for free Los pedidos tienen que ser para mercancías para la reventa o de materiales usados en la profesión u ocupación del cliente. File your state taxes online for free Dichos clientes deberán ser detallistas, mayoristas, contratistas u operadores de hoteles, restaurantes u otro tipo de negocio relacionado con alimentos o alojamiento. File your state taxes online for free Condiciones. File your state taxes online for free   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. File your state taxes online for free El empleado no ha invertido sustancialmente en el equipo ni en las instalaciones usadas para prestar dichos servicios (excepto en las instalaciones de transporte). File your state taxes online for free Los servicios son de una naturaleza tal que conllevan una relación continua con la misma persona que le paga. File your state taxes online for free    Contribución al fondo federal para el desempleo (FUTA). File your state taxes online for free 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. File your state taxes online for free Individuos que no son empleados estatutarios. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Vendedores directos. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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). File your state taxes online for free   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. File your state taxes online for free Tales actividades incluyen la provisión de estímulo y motivación; la comunicación y transmisión de pericia, conocimiento o experiencia; y reclutamiento. File your state taxes online for free Agentes de bienes inmuebles autorizados. File your state taxes online for free   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. File your state taxes online for free Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Clasificación errónea de empleados. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Disposiciones de exención. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Especialista en servicios técnicos. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free   Esta regla no afectará la determinación sobre si el especialista en servicios técnicos es un empleado de acuerdo con el derecho común. File your state taxes online for free Las reglas para la ley común determinan si el especialista en servicios técnicos es tratado como empleado o como contratista independiente. File your state taxes online for free 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. File your state taxes online for free Vea el apartado 2, titulado Employee or Independent Contractor? (¿Empleado o contratista independiente?) en la Publicación 15-A, en inglés. File your state taxes online for free Personas que supervisan pruebas y aulas. File your state taxes online for free   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. File your state taxes online for free Ayuda provista por el IRS. File your state taxes online for free   Para más información, comuníquese con nuestra oficina en Guaynabo. File your state taxes online for free 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. File your state taxes online for free Puede obtener un ejemplar de este formulario llamando al 1-800-829-3676 o visitando el sitio web del IRS www. File your state taxes online for free irs. File your state taxes online for free gov/espanol. File your state taxes online for free Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Si desea más información, visite IRS. File your state taxes online for free gov e y escribba la frase “VCSP” en la casilla Search (Buscar). File your state taxes online for free La información está disponible en inglés. File your state taxes online for free 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. File your state taxes online for free Vea la Publicación 541, Partnerships (Sociedades colectivas), en inglés, para más detalles. File your state taxes online for free 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. File your state taxes online for free Excepción: Negocio en participación calificado. File your state taxes online for free   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. File your state taxes online for free Vea las Instrucciones para el Formulario 1040-PR. File your state taxes online for free Los matrimonios que eligen ser tratados como un negocio en participación calificado son tratados como empresarios por cuenta propia para propósitos contributivos. File your state taxes online for free 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. File your state taxes online for free Para obtener más información sobre negocios en participación calificados, visite el sitio web IRS. File your state taxes online for free gov y escriba “ Qualified Joint Venture ” en el encasillado de búsqueda. File your state taxes online for free La información está disponible en inglés. File your state taxes online for free 3. File your state taxes online for free 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. File your state taxes online for free Los dígitos están organizados de la siguiente manera: 00-0000000. File your state taxes online for free 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. File your state taxes online for free Debe anotar el EIN en toda planilla, anexo y correspondencia relacionada con su negocio que envíe al IRS y a la SSA. File your state taxes online for free Si no tiene un EIN, puede solicitarlo a través de Internet. File your state taxes online for free Acceda a IRS. File your state taxes online for free gov y pulse sobre el enlace “Apply for an EIN Online” (Solicitar un EIN en línea), que se encuentra bajo Tools (Herramientas). File your state taxes online for free O, puede enviar por correo o por fax el Formulario SS-4PR, Solicitud de Número de Identificación Patronal (EIN), al IRS. File your state taxes online for free 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. File your state taxes online for free Si usted adquirió el negocio de otro patrono, no utilice el número asignado a éste último. File your state taxes online for free No utilice un número de Seguro Social (SSN) en lugar de un número de identificación patronal (EIN). File your state taxes online for free Usted deberá tener solamente un EIN. File your state taxes online for free 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. File your state taxes online for free O llame a la Línea para asuntos relacionados con las contribuciones de negocios y contribuciones especiales del IRS al 1-800-829-4933. File your state taxes online for free Las personas sordas, quienes tienen limitación auditiva o impedimentos del habla (los usuarios del sistema TDD/TTY) pueden llamar al 1-800-829-4059. File your state taxes online for free Un empleado del IRS le indicará cuál EIN debe utilizar. File your state taxes online for free 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. File your state taxes online for free 4. File your state taxes online for free 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. File your state taxes online for free Tiene que tener el nombre y SSN de cada empleado e incluirlos correctamente en el Formulario 499R-2/W-2PR que le prepare. File your state taxes online for free De no ser así, podría estar sujeto a pagar una multa, a menos que tenga una causa razonable. File your state taxes online for free 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. File your state taxes online for free Tarjeta de Seguro Social del empleado. File your state taxes online for free   Deberá pedirle a cada empleado que le muestre su tarjeta de Seguro Social. File your state taxes online for free El empleado puede mostrarle su tarjeta de Seguro Social si la tiene disponible. File your state taxes online for free No acepte una tarjeta de Seguro Social que indique “ Not Valid for Employment ” (No válida para empleo). File your state taxes online for free Una tarjeta con esta leyenda no permite empleo. File your state taxes online for free Usted puede (pero no se le obliga) fotocopiar la tarjeta de Seguro Social de su empleado si éste se la muestra. File your state taxes online for free 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. File your state taxes online for free El empleado tiene que completar y firmar el Formulario SS-5-SP; el patrono no lo puede radicar. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Escriba correctamente el nombre y número de Seguro Social del empleado. File your state taxes online for free   Escriba el nombre y número de Seguro Social de cada empleado, tal como aparece en su tarjeta de Seguro Social. File your state taxes online for free 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. File your state taxes online for free Siga usando el nombre antiguo hasta que el empleado le muestre la tarjeta de Seguro Social nueva con su nombre corregido. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Dónde se obtienen los formularios para solicitar un Número de Seguro Social. File your state taxes online for free   Para obtener un ejemplar del Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social en español, llame al 1-800-772-1213. File your state taxes online for free 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. File your state taxes online for free   También, podrá acceder al sitio web de la Administración del Seguro Social (SSA por sus siglas en inglés) www. File your state taxes online for free segurosocial. File your state taxes online for free gov para descargar el Formulario SS-5-SP. File your state taxes online for free Verificación de los números de Seguro Social. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Si desea más información, visite www. File your state taxes online for free socialsecurity. File your state taxes online for free gov/employer/ssnv. File your state taxes online for free htm. File your state taxes online for free La información está disponible en inglés. File your state taxes online for free Inscripción para el servicio SSNVS. File your state taxes online for free   Para obtener acceso al servicio SSNVS, primero tiene que inscribirse en línea y recibir autorización de parte de su patrono. File your state taxes online for free Para inscribirse, visite el sitio web de la SSA, www. File your state taxes online for free ssa. File your state taxes online for free gov/employer, en inglés, y pulse sobre el enlace “ Business Services Online ” (Servicios en línea para negocios), en inglés. File your state taxes online for free Siga las instrucciones de inscripción y obtenga un “ User ID ” (Número de identificación de usuario) y una contraseña. File your state taxes online for free 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). File your state taxes online for free   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. File your state taxes online for free Tiene que ingresar el código de activación en línea para utilizar el SSNVS. File your state taxes online for free Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Un individuo que tiene un ITIN y luego cambia su estatus migratorio en los EE. File your state taxes online for free UU. File your state taxes online for free tiene que obtener un SSN. File your state taxes online for free 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. File your state taxes online for free No utlice un ITIN en lugar de un SSN en el Formulario 499R-2/W-2PR. File your state taxes online for free 5. File your state taxes online for free 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). File your state taxes online for free 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. File your state taxes online for free Para el año 2014, la base salarial es $117,000. File your state taxes online for free 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. File your state taxes online for free La base salarial para la contribución FUTA es de $7,000 para 2014. File your state taxes online for free Toda remuneración, incluyendo propinas pagadas por servicios prestados, está sujeta a la contribución al Medicare. File your state taxes online for free Los pagos pueden ser en efectivo o en otra forma, tal como el uso de un automóvil para uso personal. File your state taxes online for free El término salarios incluye jornales, sueldos, vacaciones, bonificaciones, comisiones y beneficios marginales. File your state taxes online for free No importa cómo se calculen o se hagan los pagos. File your state taxes online for free Vea la tabla en el apartado 15 para excepciones a las contribuciones al Seguro Social, al Medicare y FUTA. File your state taxes online for free Vea los apartados 6 y 7 para una explicación de cómo se aplican las reglas a propinas y a los trabajadores agrícolas. File your state taxes online for free 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. File your state taxes online for free Ciertas reglas especiales corresponden a la información de pagos de compensación por enfermedad hechos por terceros. File your state taxes online for free Vea la explicación más adelante en este apartado, así como en la Publicación 15-A, en inglés. File your state taxes online for free Determine el valor de remuneración en forma de especie (tales como mercancías, alojamiento y alimentos) basándose en su valor normal en el mercado. File your state taxes online for free No obstante, vea Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados , más adelante. File your state taxes online for free Aparte de algunos trabajadores agrícolas y empleados domésticos, este tipo de remuneración puede estar sujeta a las contribuciones al Seguro Social, Medicare y FUTA. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Gastos de viaje y de representación. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free Reglas especiales para empleados agrícolas y domésticos. File your state taxes online for free   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). File your state taxes online for free Vea los apartados 7 , 8 y 10 . File your state taxes online for free 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. File your state taxes online for free La información acerca de este cambio se incluirá en la revisión de la Pub. File your state taxes online for free 15-A, que se espera publicar en IRS. File your state taxes online for free gov en diciembre de 2014. File your state taxes online for free 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. File your state taxes online for free El patrono o un tercero, tal como una compañía de seguros, puede efectuar los pagos. File your state taxes online for free Los beneficios pagados pueden ser de duración corta o larga. File your state taxes online for free Se muestra en el comprobante de retención frecuentemente como un porcentaje del salario normal del empleado. File your state taxes online for free La compensación por enfermedad está sujeta, por lo general, al pago de las contribuciones al Seguro Social, al seguro Medicare y FUTA. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free La información que sigue a continuación le proporciona las reglas generales acerca de cómo declarar la compensación por enfermedad pagada por un tercero pagador. File your state taxes online for free Terceros pagadores. File your state taxes online for free   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. File your state taxes online for free En el encasillado 17, anote el total de la compensación por enfermedad pagada al empleado sujeta a la contribución al Seguro Social del mismo. File your state taxes online for free En el encasillado 18, anote la cantidad de la contribución al Seguro Social retenida al empleado. File your state taxes online for free En el encasillado 19, anote la cantidad de la compensación por enfermedad sujeta a la contribución Medicare correspondiente al empleado. File your state taxes online for free En el encasillado 20, anote la cantidad total retenida para la contribución Medicare correspondiente al empleado (incluyendo la Contribución Adicional al Medicare, si corresponde). File your state taxes online for free 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. File your state taxes online for free Patronos. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free En ambas opciones, la Copia A de los Formularios 499R-2/W-2PR deberá ser radicada ante la SSA. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Ciertos beneficios marginales están específicamente excluidos por ley. File your state taxes online for free 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. File your state taxes online for free Cuándo se tratan los beneficios marginales como pagados al empleado. File your state taxes online for free   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. File your state taxes online for free No tiene que escoger formalmente las fechas de pago, ni notificarlas al IRS. File your state taxes online for free 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. File your state taxes online for free Sin embargo, vea Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre , más adelante. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free Esta elección no se aplica a un beneficio marginal en el que se transfieren bienes muebles o propiedad personal de inversión. File your state taxes online for free Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. File your state taxes online for free   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. File your state taxes online for free   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. File your state taxes online for free Depósito de la contribución sobre los beneficios marginales. File your state taxes online for free   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. File your state taxes online for free Puede hacer un estimado razonable del valor de los beneficios marginales. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free Si depositó menos de la cantidad requerida, vea Multas relacionadas con los depósitos , en el apartado 11. File your state taxes online for free Valorización de vehículos proporcionados a los empleados. File your state taxes online for free   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. File your state taxes online for free Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free   Si opta por usar la regla especial, tiene que notificárselo a los empleados afectados por la misma. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 6. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free El informe deberá incluir las propinas que los empleados recibieron directamente de los clientes así como las que recibieron indirectamente. File your state taxes online for free Dicho informe no deberá contener las propinas que el empleado haya pagado a otros empleados. File your state taxes online for free No se requiere ningún informe si el total de las propinas recibidas en un mes es menos de $20. File your state taxes online for free 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. File your state taxes online for free Pueden usar también el Formulario 4070A-PR, Registro Diario de Propinas del Empleado, en donde ellos pueden mantener un registro de las propinas recibidas. File your state taxes online for free 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. File your state taxes online for free gov. File your state taxes online for free 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. File your state taxes online for free Recaudación de las contribuciones sobre las propinas. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Reténgale al empleado la contribución Medicare sobre todos los salarios y propinas de éste durante todo el año. File your state taxes online for free 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. File your state taxes online for free Usted mismo es responsable de pagar la contribución al Medicare correspondiente al patrono durante todo el año sobre los salarios y propinas. File your state taxes online for free Radique el Formulario 941-PR (o el Formulario 944(SP)) para declarar la retención de contribución sobre propinas. File your state taxes online for free 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. File your state taxes online for free Regla de disposición. File your state taxes online for free   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. File your state taxes online for free Informe de propinas. File your state taxes online for free   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). File your state taxes online for free 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. File your state taxes online for free No incluya en el formulario 499R2/W-2PR la Contribucion Adicional al Medicare que no pudo retenerle al empleado. File your state taxes online for free La tabla que aparece en el apartado 15 muestra el trato de las propinas para propósitos de la contribución FUTA. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free irs. File your state taxes online for free gov/irb/2012-26_IRB/ar07. File your state taxes online for free html. File your state taxes online for free Se le permite establecer un sistema de declaración electrónica de propinas para sus empleados. File your state taxes online for free Vea la sección 31. File your state taxes online for free 6053-1(d) de los Reglamentos, en inglés, para más detalles. File your state taxes online for free 7. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Un copartícipe (aparcero) que trabaja para usted no es su empleado. File your state taxes online for free Sin embargo, el copartícipe podría estar sujeto a la contribución federal sobre el trabajo por cuenta propia. File your state taxes online for free 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. File your state taxes online for free Para más detalles, vea la sección 31. File your state taxes online for free 3121(b)(16)-1 de los Reglamentos. File your state taxes online for free El requisito de los $150 o $2,500. File your state taxes online for free   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). File your state taxes online for free El requisito de los $150 o más al año se aplica por separado a cada empleado agrícola que trabaje para usted. File your state taxes online for free Si contrata a una familia de trabajadores, se considera a cada miembro de la familia por separado. File your state taxes online for free No cuente los salarios recibidos por el empleado mientras éste prestaba servicios a otros patronos. File your state taxes online for free 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. File your state taxes online for free Excepciones. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 8. File your state taxes online for free 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. File your state taxes online for free El trabajador es su empleado si usted puede controlar qué trabajo se hace y cómo se hace dicho trabajo. File your state taxes online for free 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. File your state taxes online for free Además, tampoco importa si le paga al trabajador por hora, por día, por semana o a destajo. File your state taxes online for free Trabajo doméstico. File your state taxes online for free   El trabajo doméstico es trabajo que se lleva a cabo en su hogar o en los alrededores de éste. File your state taxes online for free 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. File your state taxes online for free Contribuciones al Seguro Social y al Medicare para 2014. File your state taxes online for free   La contribución para el Seguro Social permanece en 6. File your state taxes online for free 2% tanto para el empleado como para el patrono. File your state taxes online for free La base límite de salario para el Seguro Social es $117,000. File your state taxes online for free   Para el año 2014, la tasa de la contribución al Medicare permanece en 1. File your state taxes online for free 45% tanto para el empleado como para el patrono. File your state taxes online for free Esta tasa no ha cambiado de la tasa para el año 2013. File your state taxes online for free No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. File your state taxes online for free 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. File your state taxes online for free Retención de la Contribución Adicional al Medicare. File your state taxes online for free   Además de la retención de la contribución al Medicare de 1. File your state taxes online for free 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. File your state taxes online for free 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. File your state taxes online for free 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. File your state taxes online for free Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. File your state taxes online for free La Contribución Adicional al Medicare sólo se le impone al empleado. File your state taxes online for free No hay una porción correspondiente al patrono de esta Contribución Adicional al Medicare. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free Para más información, sobre la Contribución Adicional al Medicare visite IRS. File your state taxes online for free gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). File your state taxes online for free La información está disponible en inglés. File your state taxes online for free Requisito de $1,900. File your state taxes online for free   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. File your state taxes online for free Este requisito de los $1,900 en el año se aplica a cada empleado doméstico por separado. File your state taxes online for free Pagos que no se consideran salarios. File your state taxes online for free   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. File your state taxes online for free Su cónyuge. File your state taxes online for free Su hijo menor de 21 años de edad. File your state taxes online for free Su padre o su madre. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Un empleado que sea menor de 18 años en cualquier momento durante el año. File your state taxes online for free Excepción: Considere estos pagos como salarios si los servicios domésticos prestados es la ocupación principal del empleado. File your state taxes online for free Si el empleado es un estudiante, entonces los servicios domésticos prestados no se consideran como una ocupación principal. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Un pago por medio de cheque, giro, etc. File your state taxes online for free , está sujeto a la contribución de la misma manera que un pago en efectivo. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Transportación (beneficios de transporte). File your state taxes online for free   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. File your state taxes online for free Sin embargo, el valor de los beneficios de transporte que sean mayores de las cantidades especificadas al mes se incluye en los salarios. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free Este formulario se radica junto con el Formulario 1040-PR. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free Vea el apartado 11 para más información sobre las reglas de depósito. File your state taxes online for free Ley Federal de Contribución para el Desempleo (FUTA). File your state taxes online for free   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). File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free 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. File your state taxes online for free   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. File your state taxes online for free Puede calcular la contribuci