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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Filing 2012 taxes Filing options when no return is required. Filing 2012 taxes What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Filing 2012 taxes Claim for refund process. Filing 2012 taxes How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Filing 2012 taxes The worker is your employee if you can control not only what work is done, but how it is done. Filing 2012 taxes If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Filing 2012 taxes It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Filing 2012 taxes Example. Filing 2012 taxes You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Filing 2012 taxes Betty follows your specific instructions about household and child care duties. Filing 2012 taxes You provide the household equipment and supplies that Betty needs to do her work. Filing 2012 taxes Betty is your household employee. Filing 2012 taxes Household work. Filing 2012 taxes   Household work is work done in or around your home. Filing 2012 taxes Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Filing 2012 taxes Workers who are not your employees. Filing 2012 taxes   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Filing 2012 taxes A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Filing 2012 taxes   A worker who performs child care services for you in his or her home generally is not your employee. Filing 2012 taxes   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Filing 2012 taxes Example. Filing 2012 taxes You made an agreement with John Peters to care for your lawn. Filing 2012 taxes John runs a lawn care business and offers his services to the general public. Filing 2012 taxes He provides his own tools and supplies, and he hires and pays any helpers he needs. Filing 2012 taxes Neither John nor his helpers are your household employees. Filing 2012 taxes More information. Filing 2012 taxes   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Filing 2012 taxes Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Filing 2012 taxes When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Filing 2012 taxes S. Filing 2012 taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing 2012 taxes No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Filing 2012 taxes You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Filing 2012 taxes Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Filing 2012 taxes You should keep the completed Form I-9 in your own records. Filing 2012 taxes Do not submit it to the IRS, the USCIS, or any other government or other entity. Filing 2012 taxes The form must be kept available for review upon notice by an authorized U. Filing 2012 taxes S. Filing 2012 taxes Government official. Filing 2012 taxes Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Filing 2012 taxes Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Filing 2012 taxes uscis. Filing 2012 taxes gov. Filing 2012 taxes If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Filing 2012 taxes You also can visit the USCIS website at www. Filing 2012 taxes uscis. Filing 2012 taxes gov to get Form I-9. Filing 2012 taxes For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Filing 2012 taxes Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Filing 2012 taxes To find out, read Table 1. Filing 2012 taxes You do not need to withhold federal income tax from your household employee's wages. Filing 2012 taxes But if your employee asks you to withhold it, you can. Filing 2012 taxes See Do You Need To Withhold Federal Income Tax, later. Filing 2012 taxes If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Filing 2012 taxes If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Filing 2012 taxes The rest of this publication does not apply to you. Filing 2012 taxes State employment taxes. Filing 2012 taxes   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Filing 2012 taxes For a list of state unemployment tax agencies, visit the U. Filing 2012 taxes S. Filing 2012 taxes Department of Labor's website at www. Filing 2012 taxes workforcesecurity. Filing 2012 taxes doleta. Filing 2012 taxes gov/unemploy/agencies. Filing 2012 taxes asp. Filing 2012 taxes You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing 2012 taxes    Table 1. Filing 2012 taxes Do You Need To Pay Employment Taxes? IF you . Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes THEN you need to . Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Filing 2012 taxes Withhold and pay social security and Medicare taxes. Filing 2012 taxes The taxes are 15. Filing 2012 taxes 3%1 of cash wages. Filing 2012 taxes Your employee's share is 7. Filing 2012 taxes 65%1. Filing 2012 taxes   (You can choose to pay it yourself and not withhold it. Filing 2012 taxes ) Your share is 7. Filing 2012 taxes 65%. Filing 2012 taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Filing 2012 taxes B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Filing 2012 taxes Pay federal unemployment tax. Filing 2012 taxes The tax is 6% of cash wages. Filing 2012 taxes Wages over $7,000 a year per employee are not taxed. Filing 2012 taxes You also may owe state unemployment tax. Filing 2012 taxes   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Filing 2012 taxes 1In addition to withholding Medicare tax at 1. Filing 2012 taxes 45%, you must withhold a 0. Filing 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes There is no employer share of Additional Medicare Tax. Filing 2012 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes Note. Filing 2012 taxes If neither A nor B above applies, you do not need to pay any federal employment taxes. Filing 2012 taxes But you may still need to pay state employment taxes. Filing 2012 taxes Table 2. Filing 2012 taxes Household Employer's Checklist You may need to do the following things when you have a household employee. Filing 2012 taxes   When you hire a household employee: □ Find out if the person can legally work in the United States. Filing 2012 taxes  □ Find out if you need to pay state taxes. Filing 2012 taxes When you pay your household employee: □ Withhold social security and Medicare taxes. Filing 2012 taxes  □ Withhold federal income tax. Filing 2012 taxes  □ Decide how you will make tax payments. Filing 2012 taxes  □ Keep records. Filing 2012 taxes By February 2, 2015: □ Get an employer identification number (EIN). Filing 2012 taxes  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Filing 2012 taxes By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Filing 2012 taxes By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Filing 2012 taxes  If you do not have to file a return, file Schedule H by itself. Filing 2012 taxes Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Filing 2012 taxes The Medicare tax pays for hospital insurance. Filing 2012 taxes Both you and your household employee may owe social security and Medicare taxes. Filing 2012 taxes Your share is 7. Filing 2012 taxes 65% (6. Filing 2012 taxes 2% for social security tax and 1. Filing 2012 taxes 45% for Medicare tax) of the employee's social security and Medicare wages. Filing 2012 taxes Your employee's share is also 7. Filing 2012 taxes 65% (6. Filing 2012 taxes 2% for social security tax and 1. Filing 2012 taxes 45% for Medicare tax). Filing 2012 taxes In addition to withholding Medicare tax at 1. Filing 2012 taxes 45%, you must withhold a 0. Filing 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes There is no employer share of Additional Medicare Tax. Filing 2012 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes For more information on Additional Medicare Tax, visit IRS. Filing 2012 taxes gov and enter “Additional Medicare Tax” in the search box. Filing 2012 taxes Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing 2012 taxes You are responsible for payment of your employee's share of the taxes as well as your own. Filing 2012 taxes You can either withhold your employee's share from the employee's wages or pay it from your own funds. Filing 2012 taxes If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Filing 2012 taxes Pay the taxes as discussed under How Do You Make Tax Payments, later. Filing 2012 taxes Also, see What Forms Must You File, later. Filing 2012 taxes Social security and Medicare wages. Filing 2012 taxes   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Filing 2012 taxes   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Filing 2012 taxes However, any noncash wages you pay do not count as social security and Medicare wages. Filing 2012 taxes   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Filing 2012 taxes Cash wages. Filing 2012 taxes   Cash wages include wages you pay by check, money order, etc. Filing 2012 taxes Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Filing 2012 taxes However, cash you give your employee in place of these items is included in cash wages. Filing 2012 taxes State disability payments treated as wages. Filing 2012 taxes   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Filing 2012 taxes For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Filing 2012 taxes Wages not counted. Filing 2012 taxes   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Filing 2012 taxes Your spouse. Filing 2012 taxes Your child who is under the age of 21. Filing 2012 taxes Your parent. Filing 2012 taxes Exception: Count these wages if both the following conditions apply. Filing 2012 taxes Your parent cares for your child who is either of the following. Filing 2012 taxes Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Filing 2012 taxes Your marital status is one of the following. Filing 2012 taxes You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Filing 2012 taxes An employee who is under the age of 18 at any time during the year. Filing 2012 taxes Exception: Count these wages if providing household services is the employee's principal occupation. Filing 2012 taxes If the employee is a student, providing household services is not considered to be his or her principal occupation. Filing 2012 taxes Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Filing 2012 taxes Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Filing 2012 taxes If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Filing 2012 taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing 2012 taxes If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Filing 2012 taxes If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Filing 2012 taxes See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Filing 2012 taxes Withholding the employee's share. Filing 2012 taxes   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Filing 2012 taxes However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Filing 2012 taxes   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Filing 2012 taxes If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Filing 2012 taxes   Withhold 7. Filing 2012 taxes 65% (6. Filing 2012 taxes 2% for social security tax and 1. Filing 2012 taxes 45% for Medicare tax) from each payment of social security and Medicare wages. Filing 2012 taxes Generally, you can use Table 3 to figure the proper amount to withhold. Filing 2012 taxes You will pay the amount withheld to the IRS with your share of the taxes. Filing 2012 taxes Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Filing 2012 taxes Table 3. Filing 2012 taxes Employee Social Security (6. Filing 2012 taxes 2%) and Medicare (1. Filing 2012 taxes 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Filing 2012 taxes ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing 2012 taxes For example, on a wage payment of $180, the employee social security tax is $11. Filing 2012 taxes 16 ($6. Filing 2012 taxes 20 tax on $100 plus $4. Filing 2012 taxes 96 on $80 wages). Filing 2012 taxes The employee Medicare tax is $2. Filing 2012 taxes 61 ($1. Filing 2012 taxes 45 tax on $100 plus $1. Filing 2012 taxes 16 on $80 wages). Filing 2012 taxes If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Filing 2012 taxes 00 . Filing 2012 taxes $ . Filing 2012 taxes 06 $ . Filing 2012 taxes 01 $ 51. Filing 2012 taxes 00 . Filing 2012 taxes $ 3. Filing 2012 taxes 16 $ . Filing 2012 taxes 74 2. Filing 2012 taxes 00 . Filing 2012 taxes . Filing 2012 taxes 12 . Filing 2012 taxes 03 52. Filing 2012 taxes 00 . Filing 2012 taxes 3. Filing 2012 taxes 22 . Filing 2012 taxes 75 3. Filing 2012 taxes 00 . Filing 2012 taxes . Filing 2012 taxes 19 . Filing 2012 taxes 04 53. Filing 2012 taxes 00 . Filing 2012 taxes 3. Filing 2012 taxes 29 . Filing 2012 taxes 77 4. Filing 2012 taxes 00 . Filing 2012 taxes . Filing 2012 taxes 25 . Filing 2012 taxes 06 54. Filing 2012 taxes 00 . Filing 2012 taxes 3. Filing 2012 taxes 35 . Filing 2012 taxes 78 5. Filing 2012 taxes 00 . 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Filing 2012 taxes 2. Filing 2012 taxes 98 . Filing 2012 taxes 70 98. Filing 2012 taxes 00 . Filing 2012 taxes 6. Filing 2012 taxes 08 1. Filing 2012 taxes 42 49. Filing 2012 taxes 00 . Filing 2012 taxes 3. Filing 2012 taxes 04 . Filing 2012 taxes 71 99. Filing 2012 taxes 00 . Filing 2012 taxes 6. Filing 2012 taxes 14 1. Filing 2012 taxes 44 50. Filing 2012 taxes 00 . Filing 2012 taxes 3. Filing 2012 taxes 10 . Filing 2012 taxes 73 100. Filing 2012 taxes 00 . Filing 2012 taxes 6. Filing 2012 taxes 20 1. Filing 2012 taxes 45 1In addition to withholding Medicare tax at 1. Filing 2012 taxes 45%, you must withhold a 0. Filing 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes There is no employer share of Additional Medicare Tax. Filing 2012 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Filing 2012 taxes If you withhold too much, you should repay the employee. Filing 2012 taxes    In addition to withholding Medicare tax at 1. Filing 2012 taxes 45%, you must withhold a 0. Filing 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing 2012 taxes You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Filing 2012 taxes Additional Medicare Tax is only imposed on the employee. Filing 2012 taxes There is no employer share of Additional Medicare Tax. Filing 2012 taxes All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Filing 2012 taxes For more information on Additional Medicare Tax, visit IRS. Filing 2012 taxes gov and enter “Additional Medicare Tax” in the search box. Filing 2012 taxes Example. Filing 2012 taxes On February 13, 2014, Mary Brown hired Jane R. Filing 2012 taxes Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Filing 2012 taxes Jane worked for the remainder of the year (a total of 46 weeks). Filing 2012 taxes Mary did not give Jane a Form W-4 to request federal or state tax withholding. Filing 2012 taxes The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Filing 2012 taxes See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Filing 2012 taxes Total cash wages paid to Jane $2,300. Filing 2012 taxes 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Filing 2012 taxes 60 ($2,300 x 6. Filing 2012 taxes 2% (. Filing 2012 taxes 062))         Medicare tax $33. Filing 2012 taxes 35       ($2,300 x 1. Filing 2012 taxes 45% (. Filing 2012 taxes 0145)) Mary's share of:     Social security tax $142. Filing 2012 taxes 60  ($2,300 x 6. Filing 2012 taxes 2% (. Filing 2012 taxes 062))           Medicare tax $33. Filing 2012 taxes 35  ($2,300 x 1. Filing 2012 taxes 45% (. Filing 2012 taxes 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Filing 2012 taxes 00   Box 4: Social security tax withheld 142. Filing 2012 taxes 60   Box 6: Medicare tax withheld 33. Filing 2012 taxes 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Filing 2012 taxes Not withholding the employee's share. Filing 2012 taxes   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Filing 2012 taxes The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Filing 2012 taxes However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Filing 2012 taxes Example. Filing 2012 taxes In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Filing 2012 taxes You expect to pay your employee $1,900 or more for the year. Filing 2012 taxes You decide to pay your employee's share of social security and Medicare taxes from your own funds. Filing 2012 taxes You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Filing 2012 taxes For social security and Medicare tax purposes, your employee's wages each payday are $100. Filing 2012 taxes For each wage payment, you will pay $15. Filing 2012 taxes 30 when you pay the taxes. Filing 2012 taxes This is $7. Filing 2012 taxes 65 ($6. Filing 2012 taxes 20 for social security tax + $1. Filing 2012 taxes 45 for Medicare tax) to cover your employee's share plus $7. Filing 2012 taxes 65 ($6. Filing 2012 taxes 20 for social security tax + $1. Filing 2012 taxes 45 for Medicare tax) for your share. Filing 2012 taxes For income tax purposes, your employee's wages each payday are $107. Filing 2012 taxes 65 ($100 + the $7. Filing 2012 taxes 65 you will pay to cover your employee's share of social security and Medicare taxes). Filing 2012 taxes Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Filing 2012 taxes Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Filing 2012 taxes Or, you may owe only the FUTA tax or only the state unemployment tax. Filing 2012 taxes To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Filing 2012 taxes For a list of state unemployment tax agencies, visit the U. Filing 2012 taxes S. Filing 2012 taxes Department of Labor's website at www. Filing 2012 taxes workforcesecurity. Filing 2012 taxes doleta. Filing 2012 taxes gov/unemploy/agencies. Filing 2012 taxes asp. Filing 2012 taxes You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing 2012 taxes The FUTA tax is 6. Filing 2012 taxes 0% of your employee's FUTA wages. Filing 2012 taxes However, you may be able to take a credit of up to 5. Filing 2012 taxes 4% against the FUTA tax, resulting in a net tax rate of 0. Filing 2012 taxes 6%. Filing 2012 taxes Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Filing 2012 taxes The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Filing 2012 taxes (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Filing 2012 taxes ) Note. Filing 2012 taxes   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Filing 2012 taxes The term “legal holiday” means any legal holiday in the District of Columbia. Filing 2012 taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Filing 2012 taxes Also, see What Forms Must You File, later. Filing 2012 taxes Note. Filing 2012 taxes   The 5. Filing 2012 taxes 4% credit is reduced for wages paid in a credit reduction state. Filing 2012 taxes See the Instructions for Schedule H (Form 1040). Filing 2012 taxes Do not withhold the FUTA tax from your employee's wages. Filing 2012 taxes You must pay it from your own funds. Filing 2012 taxes FUTA wages. Filing 2012 taxes   Figure the FUTA tax on the FUTA wages you pay. Filing 2012 taxes If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Filing 2012 taxes (A calendar quarter is January through March, April through June, July through September, or October through December. Filing 2012 taxes ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Filing 2012 taxes For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Filing 2012 taxes Wages not counted. Filing 2012 taxes   Do not count wages you pay to any of the following individuals as FUTA wages. Filing 2012 taxes Your spouse. Filing 2012 taxes Your child who is under the age of 21. Filing 2012 taxes Your parent. Filing 2012 taxes Credit for 2013. Filing 2012 taxes   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Filing 2012 taxes Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Filing 2012 taxes Worksheet A. Filing 2012 taxes Worksheet for Credit for Late Contributions 1. Filing 2012 taxes Enter the amount from Schedule H, line 22   2. Filing 2012 taxes Enter the amount from Schedule H, line 19   3. Filing 2012 taxes Subtract line 2 from line 1. Filing 2012 taxes If zero or less, enter -0-   4. Filing 2012 taxes Enter total contributions paid to the state(s) after the Form 1040 due date   5. Filing 2012 taxes Enter the smaller of line 3 or line 4   6. Filing 2012 taxes Multiply line 5 by . Filing 2012 taxes 90 (90%)   7. Filing 2012 taxes Add lines 2 and 6   8. Filing 2012 taxes Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Filing 2012 taxes You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Filing 2012 taxes The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Filing 2012 taxes If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Filing 2012 taxes If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Filing 2012 taxes Pay the tax as discussed under How Do You Make Tax Payments, later. Filing 2012 taxes Also, see What Forms Must You File, later. Filing 2012 taxes Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Filing 2012 taxes Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Filing 2012 taxes Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Filing 2012 taxes Publication 15 (Circular E) contains detailed instructions. Filing 2012 taxes Wages. Filing 2012 taxes   Figure federal income tax withholding on both cash and noncash wages you pay. Filing 2012 taxes Measure wages you pay in any form other than cash by the fair market value of the noncash item. Filing 2012 taxes   Do not count as wages any of the following items. Filing 2012 taxes Meals provided to your employee at your home for your convenience. Filing 2012 taxes Lodging provided to your employee at your home for your convenience and as a condition of employment. Filing 2012 taxes Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Filing 2012 taxes A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Filing 2012 taxes See Publication 15-B for special requirements for this exclusion. Filing 2012 taxes Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Filing 2012 taxes   See Publication 15 (Circular E) for more information on cash and noncash wages. Filing 2012 taxes Paying tax without withholding. Filing 2012 taxes   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Filing 2012 taxes It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Filing 2012 taxes What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Filing 2012 taxes This credit reduces their tax or allows them to receive a payment from the IRS. Filing 2012 taxes You also may have to give your employee a notice about the EIC. Filing 2012 taxes Notice about the EIC. Filing 2012 taxes   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Filing 2012 taxes If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Filing 2012 taxes   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Filing 2012 taxes A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Filing 2012 taxes Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing 2012 taxes Your own written statement with the same wording as in Notice 797. Filing 2012 taxes If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Filing 2012 taxes If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Filing 2012 taxes If Form W-2 is not required, you must notify the employee by February 7, 2015. Filing 2012 taxes   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Filing 2012 taxes Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Filing 2012 taxes How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Filing 2012 taxes Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Filing 2012 taxes Add these household employment taxes to your income tax. Filing 2012 taxes Pay the amount due by April 15, 2015. Filing 2012 taxes For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Filing 2012 taxes You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Filing 2012 taxes You can pay the additional tax in any of the following ways. Filing 2012 taxes Ask your employer to withhold more federal income tax from your wages in 2014. Filing 2012 taxes Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Filing 2012 taxes Make estimated tax payments for 2014 to the IRS. Filing 2012 taxes Increase your payments if you already make estimated tax payments. Filing 2012 taxes You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Filing 2012 taxes (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Filing 2012 taxes ) However, you will not be subject to the penalty if both of the following situations apply to you. Filing 2012 taxes You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Filing 2012 taxes Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Filing 2012 taxes Asking for more federal income tax withholding. Filing 2012 taxes   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Filing 2012 taxes Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Filing 2012 taxes   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Filing 2012 taxes Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Filing 2012 taxes   See Publication 505 to make sure you will have the right amount withheld. Filing 2012 taxes It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Filing 2012 taxes Paying estimated tax. Filing 2012 taxes   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Filing 2012 taxes You can use its payment vouchers to make your payments by check or money order. Filing 2012 taxes You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Filing 2012 taxes For details, see the form instructions and visit IRS. Filing 2012 taxes gov. Filing 2012 taxes    You can pay all the employment taxes at once or you can pay them in installments. Filing 2012 taxes If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Filing 2012 taxes Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Filing 2012 taxes Payment option for business employers. Filing 2012 taxes   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Filing 2012 taxes You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Filing 2012 taxes For information on depositing employment taxes, see Publication 15 (Circular E). Filing 2012 taxes   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Filing 2012 taxes See Business employment tax returns, later. Filing 2012 taxes    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Filing 2012 taxes You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Filing 2012 taxes More information. Filing 2012 taxes   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Filing 2012 taxes What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Filing 2012 taxes Social security and Medicare wages. Filing 2012 taxes FUTA wages. Filing 2012 taxes Wages from which you withhold federal income tax. Filing 2012 taxes For information on ordering employment tax forms, see How To Get Tax Help, later. Filing 2012 taxes Employer identification number (EIN). Filing 2012 taxes   You must include your employer identification number (EIN) on the forms you file for your household employee. Filing 2012 taxes An EIN is a nine-digit number issued by the IRS. Filing 2012 taxes It is not the same as a social security number. Filing 2012 taxes    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Filing 2012 taxes If you already have an EIN, use that number. Filing 2012 taxes   If you do not have an EIN, you may apply for one online. Filing 2012 taxes Go to IRS. Filing 2012 taxes gov and click on the Apply for an EIN Online link under Tools. Filing 2012 taxes You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Filing 2012 taxes Form W-2. Filing 2012 taxes   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Filing 2012 taxes Social security and Medicare wages of $1,900 or more. Filing 2012 taxes Wages from which you withhold federal income tax. Filing 2012 taxes You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Filing 2012 taxes You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Filing 2012 taxes Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Filing 2012 taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing 2012 taxes socialsecurity. Filing 2012 taxes gov/employer for guidelines on filing electronically. Filing 2012 taxes Employee who leaves during the year. Filing 2012 taxes   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Filing 2012 taxes You do not need to wait until 2015. Filing 2012 taxes If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Filing 2012 taxes Schedule H. Filing 2012 taxes   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Filing 2012 taxes Social security and Medicare wages of $1,900 or more. Filing 2012 taxes FUTA wages. Filing 2012 taxes Wages from which you withhold federal income tax. Filing 2012 taxes File Schedule H with your 2014 federal income tax return by April 15, 2015. Filing 2012 taxes If you get an extension to file your return, the extension also will apply to your Schedule H. Filing 2012 taxes Filing options when no return is required. Filing 2012 taxes   If you are not required to file a 2014 tax return, you have the following two options. Filing 2012 taxes You can file Schedule H by itself. Filing 2012 taxes See the Schedule H instructions for details. Filing 2012 taxes If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Filing 2012 taxes See Business employment tax returns, next. Filing 2012 taxes   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Filing 2012 taxes Business employment tax returns. Filing 2012 taxes   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Filing 2012 taxes (See Payment option for business employers, earlier. Filing 2012 taxes ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Filing 2012 taxes Include the FUTA tax for the employee on your Form 940. Filing 2012 taxes   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Filing 2012 taxes   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Filing 2012 taxes For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing 2012 taxes Both of these publications also provide information about filing Form 940. Filing 2012 taxes What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Filing 2012 taxes You must also keep records to support the information you enter on the forms you file. Filing 2012 taxes If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Filing 2012 taxes Wage and tax records. Filing 2012 taxes   On each payday, you should record the date and amounts of all the following items. Filing 2012 taxes Your employee's cash and noncash wages. Filing 2012 taxes Any employee social security tax you withhold or agree to pay for your employee. Filing 2012 taxes Any employee Medicare tax you withhold or agree to pay for your employee. Filing 2012 taxes Any federal income tax you withhold. Filing 2012 taxes Any state employment taxes you withhold. Filing 2012 taxes Employee's social security number. Filing 2012 taxes   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Filing 2012 taxes Social security and Medicare wages of $1,900 or more. Filing 2012 taxes Wages from which you withhold federal income tax. Filing 2012 taxes You must ask for your employee's social security number no later than the first day on which you pay the wages. Filing 2012 taxes You may wish to ask for it when you hire your employee. Filing 2012 taxes You should ask your employee to show you his or her social security card. Filing 2012 taxes The employee may show the card if it is available. Filing 2012 taxes You may, but are not required to, photocopy the card if the employee provides it. Filing 2012 taxes   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Filing 2012 taxes An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Filing 2012 taxes    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Filing 2012 taxes    You also can download Form SS-5 from the Social Security Administration website at  www. Filing 2012 taxes socialsecurity. Filing 2012 taxes gov/online/ss-5. Filing 2012 taxes pdf. Filing 2012 taxes How long to keep records. Filing 2012 taxes   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Filing 2012 taxes Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Filing 2012 taxes To qualify, you must pay these expenses so you can work or look for work. Filing 2012 taxes If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Filing 2012 taxes For information about the credit, see Publication 503, Child and Dependent Care Expenses. Filing 2012 taxes How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Filing 2012 taxes Schedule H attached to another form. Filing 2012 taxes    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Filing 2012 taxes S. Filing 2012 taxes Individual Income Tax Return, and attach a corrected Schedule H. Filing 2012 taxes If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Filing 2012 taxes If you discover an error on a Schedule H that you previously filed with Form 1041, U. Filing 2012 taxes S. Filing 2012 taxes Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Filing 2012 taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing 2012 taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing 2012 taxes In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Filing 2012 taxes Schedule H filed by itself. Filing 2012 taxes   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Filing 2012 taxes You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing 2012 taxes Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Filing 2012 taxes In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Filing 2012 taxes If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Filing 2012 taxes (See Overpayment of tax, later. Filing 2012 taxes ) When to file. Filing 2012 taxes   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Filing 2012 taxes If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Filing 2012 taxes If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Filing 2012 taxes Underpayment of tax. Filing 2012 taxes   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Filing 2012 taxes Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Filing 2012 taxes However, underreported FUTA taxes will be subject to interest. Filing 2012 taxes Overpayment of tax. Filing 2012 taxes    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Filing 2012 taxes However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Filing 2012 taxes Adjust the overpayment. Filing 2012 taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Filing 2012 taxes If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Filing 2012 taxes If you adjust your return, you will not receive interest on your overpayment. Filing 2012 taxes If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Filing 2012 taxes You may not adjust your return to correct overpayments of FUTA tax. Filing 2012 taxes Claim for refund process. Filing 2012 taxes   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Filing 2012 taxes If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Filing 2012 taxes You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Filing 2012 taxes Required repayment or consent. Filing 2012 taxes   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Filing 2012 taxes You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Filing 2012 taxes You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Filing 2012 taxes Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Filing 2012 taxes Filing required Forms W-2 or Forms W-2c. Filing 2012 taxes   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Filing 2012 taxes Additional Medicare Tax. Filing 2012 taxes   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Filing 2012 taxes An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Filing 2012 taxes For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Filing 2012 taxes   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Filing 2012 taxes Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Filing 2012 taxes Additional information. Filing 2012 taxes   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Filing 2012 taxes Also, visit IRS. Filing 2012 taxes gov. Filing 2012 taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filing 2012 taxes Free help with your tax return. Filing 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing 2012 taxes aarp. Filing 2012 taxes org/money/taxaide or call 1-888-227-7669. Filing 2012 taxes For more information on these programs, go to IRS. Filing 2012 taxes gov and enter “VITA” in the search box. Filing 2012 taxes Internet. Filing 2012 taxes    IRS. Filing 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 2012 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing 2012 taxes gov or download the IRS2Go app and select the Refund Status option. Filing 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 2012 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filing 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing 2012 taxes No need to wait on the phone or stand in line. Filing 2012 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filing 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing 2012 taxes New subject areas are added on a regular basis. Filing 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing 2012 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filing 2012 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filing 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. Filing 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing 2012 taxes gov or by calling 1-800-908-9946. Filing 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing 2012 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filing 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing 2012 taxes gov and enter Where's My Amended Return? in the search box. Filing 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing 2012 taxes gov. Filing 2012 taxes Select the Payment tab on the front page of IRS. Filing 2012 taxes gov for more information. Filing 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing 2012 taxes gov. Filing 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing 2012 taxes gov. Filing 2012 taxes Request an Electronic Filing PIN by going to IRS. Filing 2012 taxes gov and entering Electronic Filing PIN in the search box. Filing 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing 2012 taxes Before you visit, check the Office Locator on IRS. Filing 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing 2012 taxes If you have a special need, such as a disability, you can request an appointment. Filing 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing 2012 taxes Apply for an Employer Identification Number (EIN). Filing 2012 taxes Go to IRS. Filing 2012 taxes gov and enter Apply for an EIN in the search box. Filing 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing 2012 taxes Read Internal Revenue Bulletins. Filing 2012 taxes Sign up to receive local and national tax news and more by email. Filing 2012 taxes Just click on “subscriptions” above the search box on IRS. Filing 2012 taxes gov and choose from a variety of options. Filing 2012 taxes Phone. Filing 2012 taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing 2012 taxes gov, or download the IRS2Go app. Filing 2012 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing 2012 taxes Most VITA and TCE sites offer free electronic filing. Filing 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing 2012 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filing 2012 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing 2012 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing 2012 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filing 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing 2012 taxes Note, the above information is for our automated hotline. Filing 2012 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filing 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing 2012 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filing 2012 taxes You should receive your order within 10 business days. Filing 2012 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing 2012 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filing 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing 2012 taxes Walk-in. Filing 2012 taxes   You can find a selection of forms, publications and services — in-person. Filing 2012 taxes Products. Filing 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing 2012 taxes Services. Filing 2012 taxes You can walk in to your local TAC for face-to-face tax help. Filing 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing 2012 taxes Before visiting, use the Office Locator tool on IRS. Filing 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filing 2012 taxes Mail. Filing 2012 taxes   You can send your order for forms, instructions, and publications to the address below. Filing 2012 taxes You should receive a response within 10 business days after your request is received. Filing 2012 taxes Internal Revenue Service 1201 N. Filing 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing 2012 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing 2012 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing 2012 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Filing 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing 2012 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. Filing 2012 taxes Our advocates know how to work with the IRS. Filing 2012 taxes Our services are free and tailored to meet your needs. Filing 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing 2012 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filing 2012 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing 2012 taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Filing 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing 2012 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing 2012 taxes Sample W-2 Form This image is too large to be displayed in the current screen. Filing 2012 taxes Please click the link to view the image. Filing 2012 taxes Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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The Filing 2012 Taxes

Filing 2012 taxes Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Filing 2012 taxes Valor justo de mercado. Filing 2012 taxes Excepción en el caso de propiedad inmueble de uso personal. Filing 2012 taxes Más información. Filing 2012 taxes Para pedir formularios y publicaciones. Filing 2012 taxes Preguntas sobre los impuestos. Filing 2012 taxes Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing 2012 taxes Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Filing 2012 taxes Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Filing 2012 taxes Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Filing 2012 taxes Llene los Anexos 1 al 20. Filing 2012 taxes Lea las instrucciones del Formulario 4684, en inglés. Filing 2012 taxes Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Filing 2012 taxes Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Filing 2012 taxes Utilice lo que se halla en la. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes Y anótelo en el Formulario 4684. Filing 2012 taxes . Filing 2012 taxes . Filing 2012 taxes Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Filing 2012 taxes Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Filing 2012 taxes Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Filing 2012 taxes Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Filing 2012 taxes Cantidad de la pérdida. Filing 2012 taxes   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Filing 2012 taxes Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Filing 2012 taxes (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Filing 2012 taxes De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Filing 2012 taxes   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Filing 2012 taxes Costo u otra base. Filing 2012 taxes   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Filing 2012 taxes Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Filing 2012 taxes Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Filing 2012 taxes Valor justo de mercado. Filing 2012 taxes   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Filing 2012 taxes Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Filing 2012 taxes Cálculos separados. Filing 2012 taxes   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Filing 2012 taxes Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Filing 2012 taxes Excepción en el caso de propiedad inmueble de uso personal. Filing 2012 taxes   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Filing 2012 taxes Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Filing 2012 taxes La base ajustada de toda la propiedad. Filing 2012 taxes Límites de la deducción. Filing 2012 taxes   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Filing 2012 taxes Esto se hace en la sección A del Formulario 4684, en inglés. Filing 2012 taxes Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Filing 2012 taxes Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Filing 2012 taxes Más información. Filing 2012 taxes   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Filing 2012 taxes Cuándo su pérdida es deducible. Filing 2012 taxes   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Filing 2012 taxes Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Filing 2012 taxes No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Filing 2012 taxes Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Filing 2012 taxes Comentarios y sugerencias. Filing 2012 taxes   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Filing 2012 taxes   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Filing 2012 taxes NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Filing 2012 taxes Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Filing 2012 taxes   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Filing 2012 taxes gov. Filing 2012 taxes Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Filing 2012 taxes Usted también nos puede enviar comentarios desde la página web en www. Filing 2012 taxes irs. Filing 2012 taxes gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Filing 2012 taxes Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Filing 2012 taxes Para pedir formularios y publicaciones. Filing 2012 taxes   Visite www. Filing 2012 taxes irs. Filing 2012 taxes gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Filing 2012 taxes  Internal Revenue Service 1201 N. Filing 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Filing 2012 taxes   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Filing 2012 taxes gov/espanol o llame al 1-800-829-1040. Filing 2012 taxes No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Filing 2012 taxes Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Filing 2012 taxes Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Filing 2012 taxes   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Filing 2012 taxes El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Filing 2012 taxes En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Filing 2012 taxes Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Filing 2012 taxes gov o llame al 1-800-906-9887 o 1-800-829-1040. Filing 2012 taxes   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Filing 2012 taxes Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Filing 2012 taxes aarp. Filing 2012 taxes org/money/taxaide. Filing 2012 taxes   Para más información sobre estos programas, visite IRS. Filing 2012 taxes gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Filing 2012 taxes Internet. Filing 2012 taxes Puede tener acceso al sitio web del IRS, www. Filing 2012 taxes irs. Filing 2012 taxes gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Filing 2012 taxes Visite www. Filing 2012 taxes irs. Filing 2012 taxes gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Filing 2012 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing 2012 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing 2012 taxes Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing 2012 taxes Presentar la declaración por medio del sistema electrónico e-file. Filing 2012 taxes Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Filing 2012 taxes Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Filing 2012 taxes Pedir productos del IRS a través de Internet. Filing 2012 taxes Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Filing 2012 taxes Buscar publicaciones en Internet por tema o palabra clave. Filing 2012 taxes Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Filing 2012 taxes Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Filing 2012 taxes Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Filing 2012 taxes irs. Filing 2012 taxes gov/espanol. Filing 2012 taxes Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Filing 2012 taxes irs. Filing 2012 taxes gov/individuals. Filing 2012 taxes Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Filing 2012 taxes Obtener información acerca de cómo abrir y administrar un pequeño negocio. Filing 2012 taxes Teléfono. Filing 2012 taxes Muchos servicios están disponibles por teléfono. Filing 2012 taxes Cómo pedir formularios, instrucciones y publicaciones. Filing 2012 taxes Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Filing 2012 taxes Deberá recibir lo que ha pedido dentro de 10 días. Filing 2012 taxes Cómo hacer preguntas relacionadas con los impuestos. Filing 2012 taxes Llame al IRS para hacer preguntas al 1-800-829-1040. Filing 2012 taxes Cómo resolver problemas. Filing 2012 taxes Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Filing 2012 taxes Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Filing 2012 taxes Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Filing 2012 taxes Para obtener el número telefónico, visite el sitio web www. Filing 2012 taxes irs. Filing 2012 taxes gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing 2012 taxes Equipo TTY/TDD. Filing 2012 taxes Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Filing 2012 taxes Temas TeleTax. Filing 2012 taxes Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Filing 2012 taxes Información sobre los reembolsos. Filing 2012 taxes Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Filing 2012 taxes Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Filing 2012 taxes La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Filing 2012 taxes Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Filing 2012 taxes Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Filing 2012 taxes Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Filing 2012 taxes Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Filing 2012 taxes Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Filing 2012 taxes Otra información relacionada con los reembolsos. Filing 2012 taxes Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Filing 2012 taxes Cómo evaluar la calidad de nuestros servicios telefónicos. Filing 2012 taxes Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Filing 2012 taxes Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Filing 2012 taxes Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Filing 2012 taxes Visitas en persona. Filing 2012 taxes Muchos productos y servicios están disponibles en varios lugares públicos. Filing 2012 taxes Productos. Filing 2012 taxes Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Filing 2012 taxes Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Filing 2012 taxes Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Filing 2012 taxes Servicios. Filing 2012 taxes Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Filing 2012 taxes Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Filing 2012 taxes Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Filing 2012 taxes No se necesita cita, simplemente venga a hacer su consulta. Filing 2012 taxes Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Filing 2012 taxes Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Filing 2012 taxes Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Filing 2012 taxes Los demás asuntos se tramitan sin necesidad de hacer una cita. Filing 2012 taxes Para obtener el número telefónico de la oficina local, visite el sitio web www. Filing 2012 taxes irs. Filing 2012 taxes gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Filing 2012 taxes Correspondencia. Filing 2012 taxes Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Filing 2012 taxes  Internal Revenue Service 1201 N. Filing 2012 taxes Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Filing 2012 taxes   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Filing 2012 taxes Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Filing 2012 taxes Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Filing 2012 taxes Tenga presente que lo peor que se puede hacer es no hacer nada. Filing 2012 taxes   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Filing 2012 taxes Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Filing 2012 taxes Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Filing 2012 taxes   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Filing 2012 taxes A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Filing 2012 taxes Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Filing 2012 taxes Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Filing 2012 taxes ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Filing 2012 taxes Nuestro kit de herramientas tributarias, disponible en www. Filing 2012 taxes taxpayeradvocate. Filing 2012 taxes irs. Filing 2012 taxes gov/Home/Spanish le puede ayudar a entender estos derechos. Filing 2012 taxes   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Filing 2012 taxes irs. Filing 2012 taxes gov/advocate. Filing 2012 taxes Usted también podría llamarnos gratis al 1-877-777-4778. Filing 2012 taxes   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Filing 2012 taxes Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Filing 2012 taxes irs. Filing 2012 taxes gov/advocate. Filing 2012 taxes Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Filing 2012 taxes   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Filing 2012 taxes Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Filing 2012 taxes Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Filing 2012 taxes Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Filing 2012 taxes Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Filing 2012 taxes irs. Filing 2012 taxes gov/espanol/article/0,,id=219303,00. Filing 2012 taxes html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Filing 2012 taxes Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Filing 2012 taxes Servicios Tributarios Gratuitos. Filing 2012 taxes   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Filing 2012 taxes Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Filing 2012 taxes La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Filing 2012 taxes La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Filing 2012 taxes Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Filing 2012 taxes   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Filing 2012 taxes Discos DVD para productos tributarios. Filing 2012 taxes Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Filing 2012 taxes Formularios, instrucciones y publicaciones de impuestos de años anteriores. Filing 2012 taxes Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Filing 2012 taxes Preguntas sobre leyes tributarias hechas con frecuencia. Filing 2012 taxes Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Filing 2012 taxes Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Filing 2012 taxes Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Filing 2012 taxes Internal Revenue Bulletins (Boletines del IRS). Filing 2012 taxes Apoyo técnico telefónico gratuito y por correo electrónico. Filing 2012 taxes El CD que se expide dos veces al año. Filing 2012 taxes  — La primera entrega se envía a principios de enero del año 2012. Filing 2012 taxes  — La última entrega se envía a principios de marzo del año 2012. Filing 2012 taxes Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Filing 2012 taxes irs. Filing 2012 taxes gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Filing 2012 taxes Prev  Up  Next   Home   More Online Publications