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Filing Back Taxes Online

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Filing Back Taxes Online

Filing back taxes online Publication 3 - Main Content Table of Contents Gross IncomeForeign Source Income Military Spouses Residency Relief Act (MSRRA) Community Property Form W-2 Codes Adjustments to IncomeArmed Forces Reservists Individual Retirement Arrangements Moving Expenses Combat Zone ExclusionCombat Zone Serving in a Combat Zone Amount of Exclusion Alien StatusResident Aliens Nonresident Aliens Dual-Status Aliens Sale of HomePeriod of suspension. Filing back taxes online Qualified official extended duty. Filing back taxes online ForeclosuresLump Sum Portion of Settlement Payment. Filing back taxes online Interest Payment on Lump Sum Portion of Settlement Payment. Filing back taxes online Lost Equity Portion of Settlement Payment. Filing back taxes online The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Filing back taxes online Interest Payment on Lost Equity Portion of Settlement Payment. Filing back taxes online Itemized DeductionsEmployee Business Expenses Repayments CreditsFirst-Time Homebuyer Credit Child Tax Credit Earned Income Credit Credit for Excess Social Security Tax Withheld Forgiveness of Decedent's Tax LiabilityCombat Zone Related Forgiveness Terrorist or Military Action Related Forgiveness Claims for Tax Forgiveness Filing ReturnsSame-Sex Marriage Where To File When To File Signing Returns Extension of DeadlinesService That Qualifies for an Extension of Deadline Length of Extension Actions for Which Deadlines Are Extended Deferral of Payment Maximum Rate of Interest How To Get Tax HelpLow Income Taxpayer Clinics Gross Income Members of the Armed Forces receive many different types of pay and allowances. Filing back taxes online Some are included in gross income while others are excluded from gross income. Filing back taxes online Included items (Table 1) are subject to tax and must be reported on your tax return. Filing back taxes online Excluded items (Table 2) are not subject to tax, but may have to be shown on your tax return. Filing back taxes online For information on the exclusion of pay for service in a combat zone and other tax benefits for combat zone participants, see Combat Zone Exclusion and Extension of Deadlines , later. Filing back taxes online Table 1. Filing back taxes online Included Items These items are included in gross income, unless the pay is for service in a combat zone. Filing back taxes online Basic pay • Active duty   Bonus pay • Career status   • Attendance at a designated service school     • Enlistment  • Officer   • Back wages     • Overseas extension   • CONUS COLA       • Reenlistment   • Drills         • Reserve training         • Training duty   Other pay  • Accrued leave          • High deployment per diem Special • Aviation career incentives      • Personal money allowances paid to pay • Career sea     high-ranking officers   • Diving duty      • Student loan repayment from programs   • Foreign duty (outside the 48 contiguous     such as the Department of Defense   states and the District of Columbia)     Educational Loan Repayment Program   • Foreign language proficiency     when year's service (requirement) is not   • Hardship duty     attributable to a combat zone   • Hostile fire or imminent danger         • Medical and dental officers   Incentive pay  • Submarine   • Nuclear-qualified officers      • Flight   • Optometry      • Hazardous duty   • Pharmacy      • High altitude/Low Opening (HALO)   • Special compensation for assistance with activities of daily living (SCAADL)         • Special duty assignment pay         • Veterinarian         • Voluntary Separation Incentive       Basic allowance for housing (BAH). Filing back taxes online   You can still deduct mortgage interest and real estate taxes on your home if you pay these expenses with your BAH. Filing back taxes online Table 2. Filing back taxes online Excluded Items The exclusion for certain items applies whether the item is furnished in kind or is a reimbursement or allowance. Filing back taxes online There is no exclusion for the personal use of a government-provided vehicle. Filing back taxes online Combat  zone pay • Compensation for active service while in a combat zone Note: Limited amount for officers     • Housing and cost-of-living allowances abroad paid by the U. Filing back taxes online S. Filing back taxes online Government or by a foreign government         • OHA (Overseas Housing Allowance)                     Other pay • Defense counseling         • Disability, including payments received for injuries incurred as a direct result of a terrorist or military action         • Group-term life insurance   Moving • Dislocation   • Professional education   allowances • Military base realignment and   • ROTC educational and subsistence     closure benefit    allowances     (the exclusion is limited as   • State bonus pay for service in a     described above)   combat zone     • Move-in housing   • Survivor and retirement protection     • Moving household and   plan premiums     personal items   • Uniform allowances     • Moving trailers or mobile homes   • Uniforms furnished to enlisted     • Storage   personnel     • Temporary lodging and         temporary lodging expenses                 Travel • Annual round trip for dependent Death • Burial services   allowances students allowances • Death gratuity payments to     • Leave between consecutive   eligible survivors     overseas tours   • Travel of dependents to burial site     • Reassignment in a dependent         restricted status Family • Certain educational expenses for     • Transportation for you or your allowances dependents     dependents during ship overhaul   • Emergencies     or inactivation   • Evacuation to a place of safety     • Per diem   • Separation             In-kind military • Dependent-care assistance program Living • BAH (Basic Allowance for Housing)   benefits • Legal assistance allowances • BAS (Basic Allowance for Subsistence)     • Medical/dental care         • Commissary/exchange discounts         • Space-available travel on government aircraft           Death gratuity. Filing back taxes online   Any death gratuity paid to a survivor of a member of the Armed Forces is excluded from gross income. Filing back taxes online Differential wage payments. Filing back taxes online   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and that represent all or a portion of the wages the individual would have received from the employer if the individual was performing services for the employer. Filing back taxes online These amounts are taxable and cannot be excluded as combat pay. Filing back taxes online Military base realignment and closure benefit. Filing back taxes online   Payments made under the Homeowners Assistance Program (HAP) generally are excluded from income. Filing back taxes online However, the excludable amount cannot be more than the maximum amount described in subsection (c) of 42 USC 3374 as in effect on November 6, 2009. Filing back taxes online Any part of the payment that is more than this limit is included in gross income. Filing back taxes online For more information about the HAP, see http://hap. Filing back taxes online usace. Filing back taxes online army. Filing back taxes online mil/Overview. Filing back taxes online html. Filing back taxes online Qualified reservist distribution (QRD). Filing back taxes online   A QRD is a distribution to an individual of all or part of the individual's balance in a cafeteria plan or health flexible spending arrangement if: The individual was a reservist who was ordered or called to active duty for more than 179 days or for an indefinite period, and The distribution is made no sooner than the date the reservist was ordered or called to active duty and no later than the last day reimbursements could otherwise be made under the arrangement for the plan year which includes the date of the order or the call to duty. Filing back taxes online A QRD is included in gross income and is subject to employment taxes. Filing back taxes online The employer must include the QRD (reduced by after-tax contributions to the health flexible spending arrangement) as wages on Form W-2, Wage and Tax Statement. Filing back taxes online Thrift Savings Plan (TSP) distributions. Filing back taxes online   If you participate in the Uniformed Services TSP and receive a distribution from your account, the distribution is generally included in your taxable income. Filing back taxes online   If your contributions included tax-exempt combat zone pay, the part of the distribution attributable to those contributions is tax exempt. Filing back taxes online However, the earnings on the tax-exempt portion of the distribution are taxable. Filing back taxes online The TSP will provide a statement showing the taxable and non-taxable portions of the distribution. Filing back taxes online Roth Thrift Savings Plan (TSP) balance. Filing back taxes online   You may be able to contribute to a designated Roth Account through the TSP known as the Roth TSP. Filing back taxes online Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Filing back taxes online Qualified distributions from a Roth TSP are not included in your income. Filing back taxes online For more details, see Thrift Savings Accounts in Part II of Publication 721, Tax Guide to U. Filing back taxes online S. Filing back taxes online Civil Service Retirement Benefits. Filing back taxes online State bonus payments. Filing back taxes online   Bonus payments made by a state (or a political subdivision thereof) to a member or former member of the uniformed services of the United States or to a dependent of such member are considered combat pay (and therefore may not be taxable) if the payments are made only because of the member's service in a combat zone. Filing back taxes online See Combat Zone , later, for a list of designated combat zones. Filing back taxes online Foreign Source Income If you are a U. Filing back taxes online S. Filing back taxes online citizen with income from sources outside the United States (foreign income), you must report all of that income (except for amounts that U. Filing back taxes online S. Filing back taxes online law allows you to exclude) on your tax return. Filing back taxes online This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2 or a Form 1099. Filing back taxes online This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Filing back taxes online Certain taxpayers can exclude income earned in foreign countries. Filing back taxes online For 2013, this exclusion amount can be as much as $97,600. Filing back taxes online However, the foreign earned income exclusion does not apply to the wages and salaries of military and civilian employees of the U. Filing back taxes online S. Filing back taxes online Government. Filing back taxes online Employees of the U. Filing back taxes online S. Filing back taxes online Government include those who work at United States Armed Forces exchanges, commissioned and noncommissioned officers' messes, Armed Forces motion picture services, and similar personnel. Filing back taxes online Other foreign income earned by military personnel or their spouses may be eligible for the foreign earned income exclusion. Filing back taxes online For more information on the exclusion, see Publication 54. Filing back taxes online Residents of American Samoa may be able to exclude income from American Samoa. Filing back taxes online This possession exclusion does not apply to wages and salaries of military and civilian employees of the U. Filing back taxes online S. Filing back taxes online Government. Filing back taxes online If you need information on the possession exclusion, see Publication 570, Tax Guide for Individuals With Income From U. Filing back taxes online S. Filing back taxes online Possessions. Filing back taxes online Military Spouses Residency Relief Act (MSRRA) If you are the civilian spouse of an active duty U. Filing back taxes online S. Filing back taxes online military servicemember and your domicile is the same as the servicemember's, you can choose to keep your prior residence or domicile for tax purposes when you accompany the servicemember spouse, who is relocating under military orders to a new duty station in one of the 50 states, the District of Columbia, or a U. Filing back taxes online S. Filing back taxes online possession. Filing back taxes online See Publication 570 for more information. Filing back taxes online Domicile. Filing back taxes online   Your domicile is the permanent legal home you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. Filing back taxes online It is not always where you presently live. Filing back taxes online Community Property The pay you earn as a member of the Armed Forces may be subject to community property laws depending on your marital status, your domicile, and the nature of the payment. Filing back taxes online The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Filing back taxes online Marital status. Filing back taxes online   Community property rules apply to married persons whose domicile during the tax year was in a community property state. Filing back taxes online The rules may affect your tax liability if you file separate returns or are divorced during the year. Filing back taxes online Nevada, Washington, and California domestic partners. Filing back taxes online   A registered domestic partner in Nevada, Washington, or California generally must report half the combined income of the individual and his or her domestic partner. Filing back taxes online See Form 8958 and Publication 555, Community Property. Filing back taxes online Nature of the payment. Filing back taxes online   Active duty military pay is subject to community property laws. Filing back taxes online Armed Forces retired or retainer pay may be subject to community property laws. Filing back taxes online   For more information on community property laws, see Publication 555. Filing back taxes online Form W-2 Codes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. Filing back taxes online Form W-2 also shows other amounts that you may find important in box 12. Filing back taxes online The amounts shown in box 12 are generally preceded by a code. Filing back taxes online A list of codes used in box 12 is shown, next. Filing back taxes online Form W-2 Reference Guide for Box 12 Codes A Uncollected social security or RRTA J Nontaxable sick pay T Adoption benefits   tax on tips             K 20% excise tax on excess golden V Income from exercise of B Uncollected Medicare tax on tips   parachute payments   nonstatutory stock option(s)             C Taxable cost of group-term life L Substantiated employee business W Employer contributions (including   insurance over $50,000   expense reimbursements   employee contributions through a           cafeteria plan) to an employee's D Elective deferrals under a section M Uncollected social security or RRTA   health savings account (HSA)   401(k) cash or deferred arrangement   tax on taxable cost of group-term life       plan (including a SIMPLE 401(k)   insurance over $50,000 (former Y Deferrals under a section 409A   arrangement)   employees only)   nonqualified deferred           compensation plan E Elective deferrals under a section N Uncollected Medicare tax on taxable       403(b) salary reduction agreement   cost of group-term life insurance Z Income under section 409A on a       over $50,000 (former employees only)   nonqualified deferred F Elective deferrals under a section       compensation plan   408(k)(6) salary reduction SEP P Excludable moving expense           reimbursements paid directly to AA Designated Roth contributions G Elective deferrals and employer   employee   under a section 401(k) plan   contributions (including nonelective           deferrals) to a section 457(b) Q Nontaxable combat pay BB Designated Roth contributions   deferred compensation plan       under a section 403(b) plan     R Employer contributions to an Archer     H Elective deferrals to a section   MSA DD Cost of employer-sponsored   501(c)(18)(D) tax-exempt       health coverage   organization plan S Employee salary reduction contributions under a section 408(p) SIMPLE  EE  Designated Roth contributions under a governmental section 457(b) plan  Note. Filing back taxes online For more information on these codes, see your Form(s) W-2. Filing back taxes online Adjustments to Income Adjusted gross income is your total income minus certain adjustments. Filing back taxes online The following adjustments are of particular interest to members of the Armed Forces. Filing back taxes online Armed Forces Reservists If you are a member of a reserve component of the Armed Forces and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your unreimbursed travel expenses as an adjustment to income on line 24 of Form 1040, U. Filing back taxes online S. Filing back taxes online Individual Income Tax Return, rather than as a miscellaneous itemized deduction. Filing back taxes online Include all unreimbursed expenses from the time you leave home until the time you return home. Filing back taxes online The deduction is limited to the amount the federal government generally reimburses its employees for travel expenses. Filing back taxes online For more information about this limit, see Per Diem and Car Allowances in chapter 6 of Publication 463. Filing back taxes online Member of a reserve component. Filing back taxes online   You are a member of a reserve component of the Armed Forces if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve, the Army National Guard of the United States, the Air National Guard of the United States, or the Reserve Corps of the Public Health Service. Filing back taxes online How to report. Filing back taxes online   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses. Filing back taxes online Then enter on Form 1040, line 24, the part of your expenses, up to the federal rate, included on Form 2106, line 10, or Form 2106-EZ, line 6, that is for reserve-related travel more than 100 miles from your home. Filing back taxes online Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. Filing back taxes online Example. Filing back taxes online Captain Harris, a member of the Army Reserve, traveled to a location 220 miles from his home to perform his work in the reserves in April 2013. Filing back taxes online He incurred $1,549 of unreimbursed expenses consisting of $249 for mileage (440 miles × 56. Filing back taxes online 5 cents per mile), $300 for meals, and $1,000 for lodging. Filing back taxes online He also had other deductible mileage expenses of $110 for several trips to a location 20 miles from his home. Filing back taxes online Only 50% of his meal expenses are deductible. Filing back taxes online He shows his total deductible travel expenses of $1,509 ($249 + $150 (50% of $300) + $1,000 + $110) on Form 2106, line 10. Filing back taxes online He enters the $1,399 ($249 + $150 + $1,000) for travel over 100 miles from home on Form 1040, line 24. Filing back taxes online He then subtracts that $1,399 from the amount on Form 2106, $1,509, and enters $110 on Schedule A (Form 1040), line 21. Filing back taxes online Individual Retirement Arrangements Generally, you can deduct the lesser of the contributions to your traditional individual retirement arrangement (IRA) for the year or the general limit (or spousal IRA limit, if applicable). Filing back taxes online However, if you or your spouse was covered by an employer-maintained retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. Filing back taxes online The Form W-2 you or your spouse receives from an employer has a box used to indicate whether you were covered for the year. Filing back taxes online The “Retirement plan” box should have a mark in it if you were covered. Filing back taxes online For purposes of a deduction for contributions to a traditional IRA, Armed Forces members (including reservists on active duty for more than 90 days during the year) are considered covered by an employer-maintained retirement plan. Filing back taxes online Individuals serving in the U. Filing back taxes online S. Filing back taxes online Armed Forces or in support of the U. Filing back taxes online S. Filing back taxes online Armed Forces in designated combat zones have additional time to make a qualified retirement contribution to an IRA. Filing back taxes online For more information on this extension of deadline provision, see Extension of Deadlines , later. Filing back taxes online For more information on IRAs, see Publication 590. Filing back taxes online Combat Pay For IRA purposes, your compensation includes nontaxable combat pay. Filing back taxes online This means that even though you do not have to include the combat pay in your gross income, you do include it in your compensation when figuring the limits on contributions and deductions of contributions to IRAs. Filing back taxes online Qualified Reservist Distributions A qualified reservist distribution is defined below. Filing back taxes online It is not subject to the 10% additional tax on early distributions from certain retirement plans. Filing back taxes online Definition. Filing back taxes online   A distribution you receive is a qualified reservist distribution if the following requirements are met. Filing back taxes online You were ordered or called to active duty after September 11, 2001. Filing back taxes online You were ordered or called to active duty for a period of more than 179 days or for an indefinite period because you are a member of a reserve component (see Member of a reserve component , earlier, under Armed Forces Reservists. Filing back taxes online ) The distribution is from an IRA or from amounts attributable to elective deferrals under a section 401(k) or 403(b) plan or a similar arrangement. Filing back taxes online The distribution was made no earlier than the date of the order or call to active duty and no later than the close of the active duty period. Filing back taxes online Qualified Reservist Repayments You may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined earlier) you received. Filing back taxes online You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Filing back taxes online You make these repayment contributions to an IRA, even if you received the qualified reservist distribution from a section 401(k) or 403(b) plan or a similar arrangement. Filing back taxes online Limit. Filing back taxes online   Your qualified reservist repayments cannot be more than your qualified reservist distributions. Filing back taxes online When repayment contributions can be made. Filing back taxes online   You cannot make these repayment contributions after the date that is 2 years after your active duty period ends. Filing back taxes online No deduction. Filing back taxes online   You cannot deduct qualified reservist repayments. Filing back taxes online Figuring your IRA deduction. Filing back taxes online   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Filing back taxes online Reporting the repayment. Filing back taxes online   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606, Nondeductible IRAs. Filing back taxes online Moving Expenses To deduct moving expenses, you generally must meet certain time and distance tests. Filing back taxes online However, if you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet these tests. Filing back taxes online You can deduct your unreimbursed moving expenses on Form 3903. Filing back taxes online Permanent change of station. Filing back taxes online   A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. Filing back taxes online The move must occur within 1 year of ending your active duty or within the period allowed under the Joint Federal Travel Regulations. Filing back taxes online Spouse and dependents. Filing back taxes online   If you are the spouse or dependent of a member of the Armed Forces who deserts, is imprisoned, or dies, a permanent change of station for you includes a move to: The member's place of enlistment or induction, Your, or the member's, home of record, or A nearer point in the United States. Filing back taxes online   If the military moves you to or from a different location than the member, the moves are treated as a single move to your new main job location. Filing back taxes online Services or reimbursements provided by the government. Filing back taxes online   Do not include in your income the value of moving and storage services provided by the government because of a permanent change of station. Filing back taxes online Similarly, do not include in income amounts received as a dislocation allowance, temporary lodging expense, temporary lodging allowance, or move-in housing allowance. Filing back taxes online   Generally, if the total reimbursements or allowances that you receive from the government because of the move are more than your actual moving expenses, the excess is included in your wages on Form W-2. Filing back taxes online However, if any reimbursements or allowances (other than dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances) exceed the cost of moving and the excess is not included in your wages on Form W-2, the excess still must be included in gross income on Form 1040, line 7. Filing back taxes online   Use Form 3903 to deduct qualified expenses that exceed your reimbursements and allowances (including dislocation, temporary lodging, temporary lodging expense, or move-in housing allowances that are excluded from gross income). Filing back taxes online   If you must relocate and your spouse and dependents move to or from a different location, do not include in income reimbursements, allowances, or the value of moving and storage services provided by the government to move you and your spouse and dependents to and from the separate locations. Filing back taxes online   Do not deduct any expenses for moving services that were provided by the government. Filing back taxes online Also, do not deduct any expenses that were reimbursed by an allowance you did not include in income. Filing back taxes online Deductible Moving Expenses If you move because of a permanent change of station, you can deduct the reasonable unreimbursed expenses of moving you and members of your household. Filing back taxes online You can deduct expenses (if not reimbursed or furnished in kind) for: Moving household goods and personal effects, and Travel. Filing back taxes online Moving household goods and personal effects. Filing back taxes online   You can deduct the expenses of moving your household goods and personal effects, including expenses for hauling a trailer, packing, crating, in-transit storage, and insurance. Filing back taxes online You cannot deduct expenses for moving furniture or other goods you bought on the way from your old home to your new home. Filing back taxes online Storing and insuring household goods and personal effects. Filing back taxes online   You can include only the cost of storing and insuring your household goods and personal effects within any period of 30 consecutive days after the day these goods and effects are moved from your former home and before they are delivered to your new home. Filing back taxes online Travel. Filing back taxes online   You can deduct the expenses of traveling (including lodging but not meals) from your old home to your new home, including car expenses and air fare. Filing back taxes online You can deduct as car expenses either: Your actual out-of-pocket expenses such as gas and oil, or The standard mileage rate of 24 cents a mile. Filing back taxes online   You can add parking fees and tolls to the amount claimed under either method. Filing back taxes online You cannot deduct any expenses for meals. Filing back taxes online You cannot deduct the cost of unnecessary side trips or lavish and extravagant lodging. Filing back taxes online Member of your household. Filing back taxes online   A member of your household is anyone who has both your former home and your new home as his or her main home. Filing back taxes online It does not include a tenant or employee unless you can claim that person as a dependent. Filing back taxes online Foreign Moves A foreign move is a move from the United States or its possessions to a foreign country or from one foreign country to another foreign country. Filing back taxes online A move from a foreign country to the United States or its possessions is not a foreign move. Filing back taxes online For a foreign move, the deductible moving expenses described earlier are expanded to include the reasonable expenses of: Moving your household goods and personal effects to and from storage, and Storing these items for part or all of the time the new job location remains your main job location. Filing back taxes online The new job location must be outside the United States. Filing back taxes online Reporting Moving Expenses Figure moving expense deductions on Form 3903. Filing back taxes online Carry the deduction from Form 3903 to Form 1040, line 26. Filing back taxes online For more information, see Publication 521 and Form 3903. Filing back taxes online Combat Zone Exclusion If you are a member of the U. Filing back taxes online S. Filing back taxes online Armed Forces who serves in a combat zone (defined later), you can exclude certain pay from your income. Filing back taxes online This pay is generally referred to as “combat pay. Filing back taxes online ” You do not actually need to show the exclusion on your tax return because income that qualifies for the combat zone exclusion is not included in the wages reported on your Form W-2. Filing back taxes online (See Form W-2 , later. Filing back taxes online ) The month for which you receive the pay must be a month in which you either served in a combat zone or were hospitalized as a result of wounds, disease, or injury incurred while serving in the combat zone. Filing back taxes online You do not have to receive the excluded pay while you are in a combat zone, are hospitalized, or in the same year you served in a combat zone. Filing back taxes online If you are an enlisted member, warrant officer, or commissioned warrant officer, you can exclude the following amounts from your income. Filing back taxes online (Other officer personnel are discussed under Amount of Exclusion , later. Filing back taxes online ) Active duty pay earned in any month you served in a combat zone. Filing back taxes online Imminent danger/hostile fire pay. Filing back taxes online A reenlistment bonus if the voluntary extension or reenlistment occurs in a month you served in a combat zone. Filing back taxes online Pay for accrued leave earned in any month you served in a combat zone. Filing back taxes online The Department of Defense must determine that the unused leave was earned during that period. Filing back taxes online Pay received for duties as a member of the Armed Forces in clubs, messes, post and station theaters, and other nonappropriated fund activities. Filing back taxes online The pay must be earned in a month you served in a combat zone. Filing back taxes online Awards for suggestions, inventions, or scientific achievements you are entitled to because of a submission you made in a month you served in a combat zone. Filing back taxes online Student loan repayments. Filing back taxes online If the entire year of service required to earn the repayment was performed in a combat zone, the entire repayment made because of that year of service is excluded. Filing back taxes online If only part of that year of service was performed in a combat zone, only part of the repayment qualifies for exclusion. Filing back taxes online For example, if you served in a combat zone for 5 months, 5/12 of your repayment qualifies for exclusion. Filing back taxes online Retirement pay and pensions do not qualify for the combat zone exclusion. Filing back taxes online Partial (month) service. Filing back taxes online   If you serve in a combat zone for any part of one or more days during a particular month, you are entitled to an exclusion for that entire month. Filing back taxes online Form W-2. Filing back taxes online   The wages shown in box 1 of your 2013 Form W-2 should not include military pay excluded from your income under the combat zone exclusion provisions. Filing back taxes online If it does, you will need to get a corrected Form W-2 from your finance office. Filing back taxes online   You cannot exclude as combat pay any wages shown in box 1 of Form W-2. Filing back taxes online Combat Zone A combat zone is any area the President of the United States designates by Executive Order as an area in which the U. Filing back taxes online S. Filing back taxes online Armed Forces are engaging or have engaged in combat. Filing back taxes online An area usually becomes a combat zone and ceases to be a combat zone on the dates the President designates by Executive Order. Filing back taxes online Afghanistan area. Filing back taxes online   By Executive Order No. Filing back taxes online 13239, Afghanistan (and airspace above) was designated as a combat zone beginning September 19, 2001. Filing back taxes online On December 14, 2001, the following countries were certified by the Department of Defense for combat zone tax benefits due to their direct support of military operations in the Afghanistan combat zone. Filing back taxes online Djibouti. Filing back taxes online Jordan. Filing back taxes online Kyrgyzstan. Filing back taxes online Pakistan. Filing back taxes online Somalia. Filing back taxes online Syria. Filing back taxes online Tajikistan. Filing back taxes online Uzbekistan. Filing back taxes online Yemen. Filing back taxes online The Philippines. Filing back taxes online  Note. Filing back taxes online For the Philippines only, the personnel must be deployed in conjunction with Operation Enduring Freedom supporting military operations in the Afghanistan combat zone. Filing back taxes online The Kosovo area. Filing back taxes online   By Executive Order No. Filing back taxes online 13119, the following locations (including airspace above) were designated as a combat zone beginning March 24, 1999. Filing back taxes online Federal Republic of Yugoslavia (Serbia/Montenegro). Filing back taxes online Albania. Filing back taxes online Kosovo. Filing back taxes online The Adriatic Sea. Filing back taxes online The Ionian Sea—north of the 39th parallel. Filing back taxes online Note. Filing back taxes online The combat zone designation for Montenegro and Kosovo (previously a province within Serbia) under Executive Order 13119 remains in force even though Montenegro and Kosovo became independent nations since EO 13119 was signed. Filing back taxes online Arabian peninsula. Filing back taxes online   By Executive Order No. Filing back taxes online 12744, the following locations (and airspace above) were designated as a combat zone beginning January 17, 1991. Filing back taxes online The Persian Gulf. Filing back taxes online The Red Sea. Filing back taxes online The Gulf of Oman. Filing back taxes online The part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude. Filing back taxes online The Gulf of Aden. Filing back taxes online The total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates. Filing back taxes online Jordan which is in direct support of the Arabian Peninsula. Filing back taxes online Serving in a Combat Zone You are considered to be serving in a combat zone if you are either assigned on official temporary duty to a combat zone or you qualify for hostile fire/imminent danger pay while in a combat zone. Filing back taxes online Service in a combat zone includes any periods you are absent from duty because of sickness, wounds, or leave. Filing back taxes online If, as a result of serving in a combat zone, a person becomes a prisoner of war or is missing in action, that person is considered to be serving in the combat zone so long as he or she keeps that status for military pay purposes. Filing back taxes online Hospitalized While Serving in a Combat Zone If you are hospitalized while serving in a combat zone, the wound, disease, or injury causing the hospitalization will be presumed to have been incurred while serving in the combat zone unless there is clear evidence to the contrary. Filing back taxes online Example. Filing back taxes online You are hospitalized for a specific disease in a combat zone where you have been serving for 3 weeks, and the disease for which you are hospitalized has an incubation period of 2 to 4 weeks. Filing back taxes online The disease is presumed to have been incurred while you were serving in the combat zone. Filing back taxes online On the other hand, if the incubation period of the disease is 1 year, the disease would not have been incurred while you were serving in the combat zone. Filing back taxes online Hospitalized After Leaving a Combat Zone In some cases, the wound, disease, or injury may have been incurred while you were serving in the combat zone, even though you were not hospitalized until after you left. Filing back taxes online In that case, you can exclude military pay earned while you are hospitalized as a result of the wound, disease, or injury. Filing back taxes online Example. Filing back taxes online You were hospitalized for a specific disease 3 weeks after you left the combat zone. Filing back taxes online The incubation period of the disease is from 2 to 4 weeks. Filing back taxes online The disease is presumed to have been incurred while serving in the combat zone. Filing back taxes online Nonqualifying Presence in Combat Zone None of the following types of military service qualify as service in a combat zone. Filing back taxes online Presence in a combat zone while on leave from a duty station located outside the combat zone. Filing back taxes online Passage over or through a combat zone during a trip between two points that are outside a combat zone. Filing back taxes online Presence in a combat zone solely for your personal convenience. Filing back taxes online Service Outside Combat Zone Considered Service in Combat Zone Military service outside a combat zone is considered to be performed in a combat zone if: The Department of Defense designates that the service is in direct support of military operations in the combat zone, and The service qualifies you for special military pay for duty subject to hostile fire or imminent danger. Filing back taxes online Military pay received for this service will qualify for the combat zone exclusion if all of the requirements (other than service in a combat zone) are met and the pay is verifiable by reference to military pay records. Filing back taxes online Amount of Exclusion If you are an enlisted member, warrant officer, or commissioned warrant officer and you serve in a combat zone during any part of a month, you can exclude all of your military pay for that month. Filing back taxes online It should not be included in the wages reported on your Form W-2. Filing back taxes online You also can exclude military pay earned while you are hospitalized as a result of wounds, disease, or injury incurred in the combat zone. Filing back taxes online If you are hospitalized, you cannot exclude any military pay received for any month of service that begins more than 2 years after the end of combat activities in the combat zone. Filing back taxes online Your hospitalization does not have to be in the combat zone. Filing back taxes online If you are a commissioned officer (other than a commissioned warrant officer), you can exclude your pay according to the rules just discussed. Filing back taxes online However, the amount of your exclusion is limited to the highest rate of enlisted pay (plus imminent danger/hostile fire pay you received) for each month during any part of which you served in a combat zone or were hospitalized as a result of your service there. Filing back taxes online Alien Status For tax purposes, an alien is an individual who is not a U. Filing back taxes online S. Filing back taxes online citizen. Filing back taxes online An alien is in one of three categories: resident, nonresident, or dual-status. Filing back taxes online Placement in the correct category is crucial in determining what income to report and what forms to file. Filing back taxes online Under peacetime enlistment rules, you generally cannot enlist in the Armed Forces unless you are a citizen or have been legally admitted to the United States for permanent residence. Filing back taxes online If you are an alien enlistee in the Armed Forces, you are probably a resident alien. Filing back taxes online If, under an income tax treaty, you are considered a resident of a foreign country, see your base legal officer. Filing back taxes online Other aliens who are in the United States only because of military assignments and who have a home outside the United States are nonresident aliens. Filing back taxes online Guam and Puerto Rico have special rules. Filing back taxes online Residents of those areas should contact their taxing authority with their questions. Filing back taxes online Most members of the Armed Forces are U. Filing back taxes online S. Filing back taxes online citizens or resident aliens. Filing back taxes online However, if you have questions about your alien status or the alien status of your dependents or spouse, you should read the information in the following paragraphs and see Publication 519. Filing back taxes online Resident Aliens You are considered a resident alien of the United States for tax purposes if you meet either the “green card test” or the “substantial presence test” for the calendar year (January 1–December 31). Filing back taxes online If you meet the substantial presence test for 2014, you did not meet either the green card test or the substantial presence test for 2012 or 2013, and you did not choose to be treated as a resident for part of 2012, you may be able to choose to be treated as a U. Filing back taxes online S. Filing back taxes online resident for part of 2013. Filing back taxes online See First-Year Choice in Publication 519. Filing back taxes online These tests are explained in Publication 519. Filing back taxes online Generally, resident aliens are taxed on their worldwide income and file the same tax forms as U. Filing back taxes online S. Filing back taxes online citizens. Filing back taxes online Treating nonresident alien spouse as resident alien. Filing back taxes online   A nonresident alien spouse can be treated as a resident alien if all the following conditions are met. Filing back taxes online One spouse is a U. Filing back taxes online S. Filing back taxes online citizen or resident alien at the end of the tax year. Filing back taxes online That spouse is married to the nonresident alien at the end of the tax year. Filing back taxes online You both choose to treat the nonresident alien spouse as a resident alien. Filing back taxes online Making the choice. Filing back taxes online   Both you and your spouse must sign a statement and attach it to your joint return for the first tax year for which the choice applies. Filing back taxes online Include in the statement: A declaration that one spouse was a nonresident alien and the other was a U. Filing back taxes online S. Filing back taxes online citizen or resident alien on the last day of the year, A declaration that both spouses choose to be treated as U. Filing back taxes online S. Filing back taxes online residents for the entire tax year, and The name, address, and taxpayer identification number (social security number or individual taxpayer identification number) of each spouse. Filing back taxes online If the nonresident alien spouse is not eligible to get a social security number, he or she should file Form W-7, Application for IRS Individual Taxpayer Identification Number. Filing back taxes online    Once you make this choice, the nonresident alien spouse's worldwide income is subject to U. Filing back taxes online S. Filing back taxes online tax. Filing back taxes online If the nonresident alien spouse has substantial foreign income, there may be no advantage to making this choice. Filing back taxes online Ending the choice. Filing back taxes online   Once you make this choice, it applies to all later years unless one of the following situations occurs. Filing back taxes online You or your spouse revokes the choice. Filing back taxes online You or your spouse dies. Filing back taxes online You and your spouse become legally separated under a decree of divorce or separate maintenance. Filing back taxes online The Internal Revenue Service ends the choice because you or your spouse kept inadequate records. Filing back taxes online For specific details on these situations, see Publication 519. Filing back taxes online   If the choice is ended for any of these reasons, neither spouse can make the choice for any later year. Filing back taxes online Choice not made. Filing back taxes online   If you and your nonresident alien spouse do not make this choice: You cannot file a joint return. Filing back taxes online You can file as married filing separately, or head of household if you qualify. Filing back taxes online You can claim an exemption for your nonresident alien spouse if he or she has no gross income for U. Filing back taxes online S. Filing back taxes online tax purposes and is not another taxpayer's dependent. Filing back taxes online The nonresident alien spouse generally does not have to file a federal income tax return if he or she had no income from sources in the United States. Filing back taxes online If a return has to be filed, see the next discussion. Filing back taxes online The nonresident alien spouse is not eligible for the earned income credit if he or she has to file a return. Filing back taxes online Nonresident Aliens If you are an alien who does not meet the requirements discussed earlier to be a resident alien, you are a nonresident alien. Filing back taxes online If you are required to file a federal tax return, you must file either Form 1040NR, U. Filing back taxes online S. Filing back taxes online Nonresident Alien Income Tax Return, or Form 1040NR-EZ, U. Filing back taxes online S. Filing back taxes online Income Tax Return for Certain Nonresident Aliens With No Dependents. Filing back taxes online See the form instructions for information on who must file and filing status. Filing back taxes online If you are a nonresident alien, you generally must pay tax on income from sources in the United States. Filing back taxes online Your income from conducting a trade or business in the United States is taxed at graduated U. Filing back taxes online S. Filing back taxes online tax rates. Filing back taxes online Other income from U. Filing back taxes online S. Filing back taxes online sources is taxed at a flat 30% (or lower treaty) rate. Filing back taxes online For example, dividends from a U. Filing back taxes online S. Filing back taxes online corporation paid to a nonresident alien generally are subject to a 30% (or lower treaty) rate. Filing back taxes online Dual-Status Aliens You can be both a nonresident and resident alien during the same tax year. Filing back taxes online This usually occurs in the year you arrive in or depart from the United States. Filing back taxes online If you are a dual-status alien, you are taxed on income from all sources for the part of the year you are a resident alien. Filing back taxes online Generally, for the part of the year you are a nonresident alien, you are taxed only on income from sources in the United States. Filing back taxes online Sale of Home You may not have to pay tax on all or part of the gain from the sale of your main home. Filing back taxes online Usually, your main home is the one you live in most of the time. Filing back taxes online It can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Filing back taxes online You generally can exclude up to $250,000 of gain ($500,000, in most cases, if married filing a joint return) realized on the sale or exchange of a main home in 2013. Filing back taxes online The exclusion is allowed each time you sell or exchange a main home, but generally not more than once every 2 years. Filing back taxes online To be eligible, during the 5-year period ending on the date of the sale, you must have owned the home for at least 2 years (the ownership test), and lived in the home as your main home for at least 2 years (the use test). Filing back taxes online Exception to ownership and use tests. Filing back taxes online   You can exclude gain, but the maximum amount of gain you can exclude will be reduced if you do not meet the ownership and use tests due to a move to a new permanent duty station. Filing back taxes online 5-year test period suspended. Filing back taxes online   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on qualified official extended duty as a member of the Armed Forces. Filing back taxes online This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Filing back taxes online Example. Filing back taxes online David bought and moved into a home in 2005. Filing back taxes online He lived in it as his main home for 2½ years. Filing back taxes online For the next 6 years, he did not live in it because he was on qualified official extended duty with the Army. Filing back taxes online He then sold the home at a gain in 2013. Filing back taxes online To meet the use test, David chooses to suspend the 5-year test period for the 6 years he was on qualifying official extended duty. Filing back taxes online This means he can disregard those 6 years. Filing back taxes online Therefore, David's 5-year test period consists of the 5 years before he went on qualifying official extended duty. Filing back taxes online He meets the ownership and use tests because he owned and lived in the home for 2½ years during this test period. Filing back taxes online Period of suspension. Filing back taxes online   The period of suspension cannot last more than 10 years. Filing back taxes online You cannot suspend the 5-year period for more than one property at a time. Filing back taxes online You can revoke your choice to suspend the 5-year period at any time. Filing back taxes online Qualified official extended duty. Filing back taxes online   You are on qualified official extended duty if you serve on extended duty either: At a duty station at least 50 miles from your main home, or While you live in Government quarters under Government orders. Filing back taxes online   You are on extended duty when you are called or ordered to active duty for a period of more than 90 days or for an indefinite period. Filing back taxes online Property used for rental or business. Filing back taxes online   You may be able to exclude your gain from the sale of a home that you have used as a rental property or for business. Filing back taxes online However, you must meet the ownership and use tests discussed in Publication 523. Filing back taxes online Nonqualified use. Filing back taxes online   If the sale of your main home results in a gain that is allocated to one or more period(s) of nonqualified use, you cannot exclude that gain from your income. Filing back taxes online   Nonqualified use means any period after 2008 when neither you nor your spouse (or your former spouse) used the property as a main home, with certain exceptions. Filing back taxes online For example, a period of nonqualified use does not include any period (not to exceed a total of 10 years) during which you or your spouse is serving on qualified official extended duty. Filing back taxes online Loss. Filing back taxes online   You cannot deduct a loss from the sale of your main home. Filing back taxes online More information. Filing back taxes online   For more information, see Publication 523. Filing back taxes online Foreclosures There may be tax consequences as a result of compensation payments for foreclosures. Filing back taxes online Payments made for violations of the Service Members Civil Relief Act (SCRA). Filing back taxes online   All service members who received a settlement payment reported on a Form 1099 may need to report the amount on their tax return. Filing back taxes online Generally, you must include settlement payments in income. Filing back taxes online However, the tax treatment of settlement payments will depend on the facts and circumstances. Filing back taxes online Lump Sum Portion of Settlement Payment. Filing back taxes online    Generally, you must include the lump sum payment in gross income. Filing back taxes online In limited circumstances you may be able to exclude part or all of the lump sum payment from gross income. Filing back taxes online For example, you may qualify to exclude part or all of the payment from gross income if you can show that the payment was made to reimburse specific nondeductible expenses (such as living expenses) you incurred because of the SCRA violation. Filing back taxes online Interest Payment on Lump Sum Portion of Settlement Payment. Filing back taxes online    You must include any interest on the lump sum portion of your settlement payment in your income. Filing back taxes online Lost Equity Portion of Settlement Payment. Filing back taxes online    If you lost your main home in foreclosure, you should treat the lost equity payment as an additional amount you received on the foreclosure of the home. Filing back taxes online You will have a gain on the foreclosure only if the sum of the lost equity payment and the value of the main home at foreclosure is more than what you paid for the home. Filing back taxes online In many cases, this gain may be excluded from income. Filing back taxes online For more information on the rules for excluding all or part of any gain from the sale (including a foreclosure) of a main home, see Pub. Filing back taxes online 523, Selling Your Home. Filing back taxes online The rules that apply to a lost equity payment you received for the foreclosure of a property that was not your main home are different. Filing back taxes online    To find rules for reporting gain or loss on the foreclosure of property that was not your main home, see Pub. Filing back taxes online 544, Sales and Other Dispositions of Assets. Filing back taxes online Interest Payment on Lost Equity Portion of Settlement Payment. Filing back taxes online    You must include any interest on the lost equity portion of your settlement payment in your income. Filing back taxes online Itemized Deductions To figure your taxable income, you must subtract either your standard deduction or your itemized deductions from adjusted gross income. Filing back taxes online For information on the standard deduction, see Publication 501. Filing back taxes online Itemized deductions are figured on Schedule A (Form 1040). Filing back taxes online This chapter discusses miscellaneous itemized deductions of particular interest to members of the Armed Forces. Filing back taxes online For information on other itemized deductions, see the publications listed below. Filing back taxes online Publication 502, Medical and Dental Expenses. Filing back taxes online Publication 526, Charitable Contributions. Filing back taxes online Publication 547, Casualties, Disasters, and Thefts. Filing back taxes online Publication 550, Investment Income and Expenses. Filing back taxes online You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Filing back taxes online For information on deductions that are not subject to the 2% limit, see Publication 529. Filing back taxes online Employee Business Expenses Deductible employee business expenses generally are miscellaneous itemized deductions subject to the 2% limit. Filing back taxes online Certain employee business expenses are deductible as adjustments to income. Filing back taxes online For information on many employee business expenses, see Publication 463. Filing back taxes online Generally, you must file Form 2106, Employee Business Expenses, or Form 2106-EZ, Unreimbursed Employee Business Expenses, to claim these expenses. Filing back taxes online You do not have to file Form 2106 or Form 2106-EZ if you are claiming only unreimbursed expenses for uniforms, professional society dues, and work-related educational expenses (all discussed later). Filing back taxes online You can deduct these expenses directly on Schedule A (Form 1040). Filing back taxes online Reimbursement. Filing back taxes online   Generally, to receive advances, reimbursements, or other allowances from the government, you must adequately account for your expenses and return any excess reimbursement. Filing back taxes online Your reimbursed expenses are not deductible. Filing back taxes online   If your expenses are more than your reimbursement, the excess expenses are deductible (subject to the 2% limit) if you can prove them. Filing back taxes online You must file Form 2106 to report these expenses. Filing back taxes online   You can use the shorter Form 2106-EZ if you meet all three of the following conditions. Filing back taxes online You are an employee deducting expenses related to your job. Filing back taxes online You were not reimbursed by your employer for your expenses. Filing back taxes online (Amounts included in box 1 of Form W-2 are not considered reimbursements. Filing back taxes online ) If you claim car expenses, you use the standard mileage rate. Filing back taxes online    For 2013, the standard mileage rate is 56. Filing back taxes online 5 cents a mile for all business miles driven. Filing back taxes online This rate is adjusted periodically. Filing back taxes online Travel Expenses You can deduct unreimbursed travel expenses only if they are incurred while you are traveling away from home. Filing back taxes online If you are a member of the U. Filing back taxes online S. Filing back taxes online Armed Forces on a permanent duty assignment overseas, you are not traveling away from home. Filing back taxes online You cannot deduct your expenses for meals and lodging while at your permanent duty station. Filing back taxes online You cannot deduct these expenses even if you have to maintain a home in the United States for your family members who are not allowed to accompany you overseas. Filing back taxes online A naval officer assigned to permanent duty aboard a ship that has regular eating and living facilities has a home aboard ship for travel expense purposes. Filing back taxes online To be deductible, your travel expenses must be work related. Filing back taxes online You cannot deduct any expenses for personal travel, such as visits to family while on furlough, leave, or liberty. Filing back taxes online Away from home. Filing back taxes online   Home is your permanent duty station (which can be a ship or base), regardless of where you or your family live. Filing back taxes online You are away from home if you are away from your permanent duty station substantially longer than an ordinary day's work and you need to get sleep or rest to meet the demands of your work while away from home. Filing back taxes online   Examples of deductible travel expenses include: Expenses for business-related meals (generally limited to 50% of your unreimbursed cost), lodging, taxicabs, business telephone calls, tips, laundry, and dry cleaning while you are away from home on temporary duty or temporary additional duty, and Expenses of carrying out official business while on “No Cost” orders. Filing back taxes online    You cannot deduct any expenses for travel away from home if the temporary assignment in a single location is realistically expected to last (and does in fact last) for more than 1 year. Filing back taxes online This rule may not apply if you are participating in a federal crime investigation or prosecution. Filing back taxes online For more information, see Publication 463 and the Form 2106 instructions. Filing back taxes online Transportation Expenses These expenses include the ordinary and necessary costs of: Getting from one workplace to another when you are not away from home, Going to a business meeting away from your regular workplace, and Getting from your home to a temporary workplace when you have a regular place of work. Filing back taxes online These expenses include the costs of transportation by air, bus, rail, taxi, and driving and maintaining your car. Filing back taxes online Transportation expenses incurred while traveling away from home are included with your travel expenses, discussed earlier. Filing back taxes online However, if you use your car while traveling away from home overnight, see the rules in chapter 4 of Publication 463 to figure your car expense deduction. Filing back taxes online If you must go from one workplace to another while on duty (for example, as a courier or to attend meetings) without being away from home, your unreimbursed transportation expenses are deductible. Filing back taxes online However, the expenses of getting to and from your regular place of work (commuting) are not deductible. Filing back taxes online Temporary work location. Filing back taxes online   If you have one or more regular places of business away from your home and you commute to a temporary work location in the same trade or business, you can deduct the expenses of the daily round-trip transportation between your home and the temporary location. Filing back taxes online   Generally, if your employment at a work location is realistically expected to last (and does in fact last) for 1 year or less, the employment is temporary. Filing back taxes online   If your employment at a work location is realistically expected to last for more than 1 year or if there is no realistic expectation that the employment will last for 1 year or less, the employment is not temporary, regardless of whether it actually lasts for more than 1 year. Filing back taxes online If employment at a work location initially is realistically expected to last for 1 year or less, but at some later date the employment is realistically expected to last more than 1 year, that employment will be treated as temporary (unless there are facts and circumstances that would indicate otherwise) until your expectation changes. Filing back taxes online    If you do not have a regular place of business, but you ordinarily work in the metropolitan area where you live, you can deduct daily transportation expenses between your home and a temporary work site outside your metropolitan area. Filing back taxes online However, you cannot deduct daily transportation costs between your home and temporary work sites within your metropolitan area. Filing back taxes online These are nondeductible commuting costs. Filing back taxes online Armed Forces reservists. Filing back taxes online   A meeting of an Armed Forces reserve unit is a second place of business if the meeting is held on a day on which you work at your regular job. Filing back taxes online You can deduct the expense of getting from one workplace to the other. Filing back taxes online You usually cannot deduct the expense if the reserve meeting is held on a day on which you do not work at your regular job. Filing back taxes online In this case, your transportation generally is a nondeductible commuting expense. Filing back taxes online However, you can deduct your transportation expenses if the location of the meeting is temporary and you have one or more regular places of work. Filing back taxes online   If you ordinarily work in a particular metropolitan area but not at any specific location and the reserve meeting is held at a temporary location outside that metropolitan area, you can deduct your transportation expenses. Filing back taxes online If you travel away from home overnight to attend a guard or reserve meeting, you can deduct your travel expenses. Filing back taxes online See Armed Forces Reservists under Adjustments to Income, earlier. Filing back taxes online Uniforms You usually cannot deduct the expenses for uniform cost and upkeep. Filing back taxes online Generally, you must wear uniforms when on duty and you are allowed to wear them when off duty. Filing back taxes online If military regulations prohibit you from wearing certain uniforms when off duty, you can deduct the cost and upkeep of the uniforms, but you must reduce your expenses by any allowance or reimbursement you receive. Filing back taxes online Unreimbursed expenses for the cost and upkeep of the following articles are deductible. Filing back taxes online Military battle dress uniforms and utility uniforms that you cannot wear when off duty. Filing back taxes online Articles not replacing regular clothing, including insignia of rank, corps devices, epaulets, aiguillettes, and swords. Filing back taxes online Reservists' uniforms if you can wear the uniform only while performing duties as a reservist. Filing back taxes online Professional Dues You can deduct unreimbursed dues paid to professional societies directly related to your military position. Filing back taxes online However, you cannot deduct amounts paid to an officers' club or a noncommissioned officers' club. Filing back taxes online Example. Filing back taxes online Lieutenant Margaret Allen, an electrical engineer at Maxwell Air Force Base, can deduct professional dues paid to the American Society of Electrical Engineers. Filing back taxes online Educational Expenses You can deduct the unreimbursed costs of qualifying work-related education. Filing back taxes online This is education that meets at least one of the following two tests. Filing back taxes online The education is required by your employer or the law to keep your present salary, status, or job. Filing back taxes online The required education must serve a bona fide business purpose of your employer. Filing back taxes online The education maintains or improves skills needed in your present work. Filing back taxes online However, even if the education meets one or both of the above tests, it is not qualifying education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Filing back taxes online You can deduct the expenses for qualifying work-related education even if the education could lead to a degree. Filing back taxes online Example 1. Filing back taxes online Lieutenant Colonel Mason has a degree in financial management and is in charge of base finances at her post of duty. Filing back taxes online She took an advanced finance course. Filing back taxes online She already meets the minimum qualifications for her job. Filing back taxes online By taking the course, she is improving skills in her current position. Filing back taxes online The course does not qualify her for a new trade or business. Filing back taxes online She can deduct educational expenses that are more than the educational allowance she received. Filing back taxes online Example 2. Filing back taxes online Major Williams worked in the military base legal office as a legal intern. Filing back taxes online He was placed in excess leave status by his employer to attend law school. Filing back taxes online He paid all his educational expenses and was not reimbursed. Filing back taxes online After obtaining his law degree, he passed the state bar exam and worked as a judge advocate. Filing back taxes online His educational expenses are not deductible because the law degree qualified him for a new trade or business, even though the education maintained and improved his skills in his work. Filing back taxes online Travel to obtain education. Filing back taxes online   If your work-related education qualifies, you can deduct the costs of travel, including meals (subject to the 50% limit), and lodging, if the main purpose of the trip is to obtain the education. Filing back taxes online   You cannot deduct the cost of travel that is itself a form of education, even if it is directly related to your duties in your work or business. Filing back taxes online Transportation for education. Filing back taxes online   If your work-related education qualifies for a deduction, you can deduct the costs of transportation to obtain that education. Filing back taxes online However, you cannot deduct the cost of services provided in kind, such as base-provided transportation to or from class. Filing back taxes online Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Filing back taxes online   If you need more information on educational expenses, see Publication 970. Filing back taxes online Repayments If you had to repay to your employer an amount that you included in your income in an earlier year, you may be able to deduct the repaid amount from your income for the year in which you repaid it. Filing back taxes online Repayment of $3,000 or less. Filing back taxes online   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Filing back taxes online If you reported it as wages, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Filing back taxes online Repayment over $3,000. Filing back taxes online   If the amount you repaid was more than $3,000, see Repayments in Publication 525. Filing back taxes online Credits After you have figured your taxable income and tax liability, you can determine if you are entitled to any tax credits. Filing back taxes online This publication discusses the first-time homebuyer credit, child tax credit, earned income credit, and credit for excess social security tax withheld. Filing back taxes online For information on other credits, see your tax form instructions. Filing back taxes online First-Time Homebuyer Credit The first-time homebuyer credit is not available for homes purchased after 2011. Filing back taxes online In 2011, this credit had already expired for most taxpayers, however, certain members of the uniformed services and Foreign Service and certain employees of the intelligence community could claim the credit for homes purchased in 2011. Filing back taxes online If you bought the home (and claimed the credit) after 2008, you generally must repay the credit if you dispose of the home or the home stops being your main home within the 36-month period beginning on the purchase date. Filing back taxes online If the home continues to be your main home for at least 36 months beginning on the purchase date, you do not have to repay any of the credit. Filing back taxes online If you bought your home in 2008, you generally must repay the credit over a 15-year period in 15 equal installments. Filing back taxes online For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Filing back taxes online Child Tax Credit The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. Filing back taxes online The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. Filing back taxes online The child tax credit is not the same as the credit for child and dependent care expenses. Filing back taxes online See Publication 503 for information on the credit for child and dependent care expenses. Filing back taxes online Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you, later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. Filing back taxes online S. Filing back taxes online citizen, a U. Filing back taxes online S. Filing back taxes online national, or a U. Filing back taxes online S. Filing back taxes online resident alien. Filing back taxes online If the child was adopted, see Adopted child . Filing back taxes online For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c, column (4). Filing back taxes online Exceptions to time lived with you. Filing back taxes online   A child is considered to have lived with you for all of 2013 if the child was born or died in 2013 and your home was this child's home for the entire time he or she was alive. Filing back taxes online Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. Filing back taxes online   There are also exceptions for kidnapped children and children of divorced or separated parents. Filing back taxes online For details, see Publication 501. Filing back taxes online Qualifying child of more than one person. Filing back taxes online   A special rule applies if your qualifying child is the qualifying child of more than one person. Filing back taxes online For details, see Publication 501. Filing back taxes online Adopted child. Filing back taxes online   An adopted child is always treated as your own child. Filing back taxes online An adopted child includes a child lawfully placed with you for legal adoption. Filing back taxes online   If you are a U. Filing back taxes online S. Filing back taxes online citizen or U. Filing back taxes online S. Filing back taxes online national and your adopted child lived with you as a member of your household all year, that child meets condition (7) above to be a qualifying child for the child tax credit. Filing back taxes online Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. Filing back taxes online Limits on the credit. Filing back taxes online   You must reduce your child tax credit if either (1) or (2), below, applies. Filing back taxes online The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. Filing back taxes online If the amount is zero, you cannot take this credit because there is no tax to reduce. Filing back taxes online However, you may be able to take the additional child tax credit. Filing back taxes online See Additional Child Tax Credit , later. Filing back taxes online Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. Filing back taxes online Married filing jointly — $110,000. Filing back taxes online Single, head of household,  or qualifying widow(er) — $75,000. Filing back taxes online Married filing separately — $55,000. Filing back taxes online Modified AGI. Filing back taxes online   For purposes of the child tax credit, your modified AGI is the amount on Form 1040, line 38, or Form 1040A, line 22, plus the following amounts that may apply to you. Filing back taxes online Any amount excluded from income because of the exclusion of income from Puerto Rico. Filing back taxes online Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. Filing back taxes online Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. Filing back taxes online Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. Filing back taxes online   If you do not have any of the above, your modified AGI is the same as your AGI. Filing back taxes online Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. Filing back taxes online For more information on the child tax credit, see the instructions for Form 1040 or Form 1040A. Filing back taxes online Also attach Schedule 8812, Child Tax Credit, if required. Filing back taxes online Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. Filing back taxes online The additional child tax credit may give you a refund even if you do not owe any tax. Filing back taxes online For more information, see the instructions for Form 1040 or Form 1040A, and Schedule 8812. Filing back taxes online Earned Income Credit The earned income credit (EIC) is a cr
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Defense Contract Management Agency

The Defense Contract Management Agency is responsible for contract management for the Department of Defense, the National Aeronautics and Space Administration, and several other federal, state, foreign and international goverments and agencies. Its goal is to ensure contracts are fulfilled on time and at the correct cost.

Contact the Agency or Department

Website: Defense Contract Management Agency

Address: 6350 Walker Lane
Alexandria, VA 22310-3241

Phone Number: 703-428-1700

The Filing Back Taxes Online

Filing back taxes online 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 back taxes online Filing options when no return is required. Filing back taxes online 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 back taxes online Claim for refund process. Filing back taxes online 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 back taxes online The worker is your employee if you can control not only what work is done, but how it is done. Filing back taxes online 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 back taxes online It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Filing back taxes online Example. Filing back taxes online You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Filing back taxes online Betty follows your specific instructions about household and child care duties. Filing back taxes online You provide the household equipment and supplies that Betty needs to do her work. Filing back taxes online Betty is your household employee. Filing back taxes online Household work. Filing back taxes online   Household work is work done in or around your home. Filing back taxes online 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 back taxes online Workers who are not your employees. Filing back taxes online   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Filing back taxes online A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Filing back taxes online   A worker who performs child care services for you in his or her home generally is not your employee. Filing back taxes online   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Filing back taxes online Example. Filing back taxes online You made an agreement with John Peters to care for your lawn. Filing back taxes online John runs a lawn care business and offers his services to the general public. Filing back taxes online He provides his own tools and supplies, and he hires and pays any helpers he needs. Filing back taxes online Neither John nor his helpers are your household employees. Filing back taxes online More information. Filing back taxes online   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Filing back taxes online 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 back taxes online When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Filing back taxes online S. Filing back taxes online Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Filing back taxes online 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 back taxes online You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Filing back taxes online Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Filing back taxes online You should keep the completed Form I-9 in your own records. Filing back taxes online Do not submit it to the IRS, the USCIS, or any other government or other entity. Filing back taxes online The form must be kept available for review upon notice by an authorized U. Filing back taxes online S. Filing back taxes online Government official. Filing back taxes online Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Filing back taxes online Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Filing back taxes online uscis. Filing back taxes online gov. Filing back taxes online 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 back taxes online You also can visit the USCIS website at www. Filing back taxes online uscis. Filing back taxes online gov to get Form I-9. Filing back taxes online For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Filing back taxes online 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 back taxes online To find out, read Table 1. Filing back taxes online You do not need to withhold federal income tax from your household employee's wages. Filing back taxes online But if your employee asks you to withhold it, you can. Filing back taxes online See Do You Need To Withhold Federal Income Tax, later. Filing back taxes online 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 back taxes online 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 back taxes online The rest of this publication does not apply to you. Filing back taxes online State employment taxes. Filing back taxes online   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Filing back taxes online For a list of state unemployment tax agencies, visit the U. Filing back taxes online S. Filing back taxes online Department of Labor's website at www. Filing back taxes online workforcesecurity. Filing back taxes online doleta. Filing back taxes online gov/unemploy/agencies. Filing back taxes online asp. Filing back taxes online You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing back taxes online    Table 1. Filing back taxes online Do You Need To Pay Employment Taxes? IF you . Filing back taxes online . Filing back taxes online . Filing back taxes online THEN you need to . Filing back taxes online . Filing back taxes online . Filing back taxes online A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Filing back taxes online Withhold and pay social security and Medicare taxes. Filing back taxes online The taxes are 15. Filing back taxes online 3%1 of cash wages. Filing back taxes online Your employee's share is 7. Filing back taxes online 65%1. Filing back taxes online   (You can choose to pay it yourself and not withhold it. Filing back taxes online ) Your share is 7. Filing back taxes online 65%. Filing back taxes online   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 back taxes online B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Filing back taxes online Pay federal unemployment tax. Filing back taxes online The tax is 6% of cash wages. Filing back taxes online Wages over $7,000 a year per employee are not taxed. Filing back taxes online You also may owe state unemployment tax. Filing back taxes online   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Filing back taxes online 1In addition to withholding Medicare tax at 1. Filing back taxes online 45%, you must withhold a 0. Filing back taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing back taxes online 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 back taxes online Additional Medicare Tax is only imposed on the employee. Filing back taxes online There is no employer share of Additional Medicare Tax. Filing back taxes online 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 back taxes online Note. Filing back taxes online If neither A nor B above applies, you do not need to pay any federal employment taxes. Filing back taxes online But you may still need to pay state employment taxes. Filing back taxes online Table 2. Filing back taxes online Household Employer's Checklist You may need to do the following things when you have a household employee. Filing back taxes online   When you hire a household employee: □ Find out if the person can legally work in the United States. Filing back taxes online  □ Find out if you need to pay state taxes. Filing back taxes online When you pay your household employee: □ Withhold social security and Medicare taxes. Filing back taxes online  □ Withhold federal income tax. Filing back taxes online  □ Decide how you will make tax payments. Filing back taxes online  □ Keep records. Filing back taxes online By February 2, 2015: □ Get an employer identification number (EIN). Filing back taxes online  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Filing back taxes online 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 back taxes online 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 back taxes online  If you do not have to file a return, file Schedule H by itself. Filing back taxes online Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Filing back taxes online The Medicare tax pays for hospital insurance. Filing back taxes online Both you and your household employee may owe social security and Medicare taxes. Filing back taxes online Your share is 7. Filing back taxes online 65% (6. Filing back taxes online 2% for social security tax and 1. Filing back taxes online 45% for Medicare tax) of the employee's social security and Medicare wages. Filing back taxes online Your employee's share is also 7. Filing back taxes online 65% (6. Filing back taxes online 2% for social security tax and 1. Filing back taxes online 45% for Medicare tax). Filing back taxes online In addition to withholding Medicare tax at 1. Filing back taxes online 45%, you must withhold a 0. Filing back taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing back taxes online 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 back taxes online Additional Medicare Tax is only imposed on the employee. Filing back taxes online There is no employer share of Additional Medicare Tax. Filing back taxes online 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 back taxes online For more information on Additional Medicare Tax, visit IRS. Filing back taxes online gov and enter “Additional Medicare Tax” in the search box. Filing back taxes online Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing back taxes online You are responsible for payment of your employee's share of the taxes as well as your own. Filing back taxes online You can either withhold your employee's share from the employee's wages or pay it from your own funds. Filing back taxes online If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Filing back taxes online Pay the taxes as discussed under How Do You Make Tax Payments, later. Filing back taxes online Also, see What Forms Must You File, later. Filing back taxes online Social security and Medicare wages. Filing back taxes online   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Filing back taxes online   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 back taxes online However, any noncash wages you pay do not count as social security and Medicare wages. Filing back taxes online   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 back taxes online Cash wages. Filing back taxes online   Cash wages include wages you pay by check, money order, etc. Filing back taxes online Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Filing back taxes online However, cash you give your employee in place of these items is included in cash wages. Filing back taxes online State disability payments treated as wages. Filing back taxes online   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Filing back taxes online For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Filing back taxes online Wages not counted. Filing back taxes online   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 back taxes online Your spouse. Filing back taxes online Your child who is under the age of 21. Filing back taxes online Your parent. Filing back taxes online Exception: Count these wages if both the following conditions apply. Filing back taxes online Your parent cares for your child who is either of the following. Filing back taxes online 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 back taxes online Your marital status is one of the following. Filing back taxes online 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 back taxes online An employee who is under the age of 18 at any time during the year. Filing back taxes online Exception: Count these wages if providing household services is the employee's principal occupation. Filing back taxes online If the employee is a student, providing household services is not considered to be his or her principal occupation. Filing back taxes online 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 back taxes online Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Filing back taxes online 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 back taxes online 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 back taxes online 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 back taxes online If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Filing back taxes online See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Filing back taxes online Withholding the employee's share. Filing back taxes online   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 back taxes online However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Filing back taxes online   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 back taxes online 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 back taxes online   Withhold 7. Filing back taxes online 65% (6. Filing back taxes online 2% for social security tax and 1. Filing back taxes online 45% for Medicare tax) from each payment of social security and Medicare wages. Filing back taxes online Generally, you can use Table 3 to figure the proper amount to withhold. Filing back taxes online You will pay the amount withheld to the IRS with your share of the taxes. Filing back taxes online Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Filing back taxes online Table 3. Filing back taxes online Employee Social Security (6. Filing back taxes online 2%) and Medicare (1. Filing back taxes online 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Filing back taxes online ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Filing back taxes online For example, on a wage payment of $180, the employee social security tax is $11. Filing back taxes online 16 ($6. Filing back taxes online 20 tax on $100 plus $4. Filing back taxes online 96 on $80 wages). Filing back taxes online The employee Medicare tax is $2. Filing back taxes online 61 ($1. Filing back taxes online 45 tax on $100 plus $1. Filing back taxes online 16 on $80 wages). Filing back taxes online 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 back taxes online 00 . 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Filing back taxes online 6. Filing back taxes online 20 1. Filing back taxes online 45 1In addition to withholding Medicare tax at 1. Filing back taxes online 45%, you must withhold a 0. Filing back taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing back taxes online 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 back taxes online Additional Medicare Tax is only imposed on the employee. Filing back taxes online There is no employer share of Additional Medicare Tax. Filing back taxes online 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 back taxes online   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Filing back taxes online If you withhold too much, you should repay the employee. Filing back taxes online    In addition to withholding Medicare tax at 1. Filing back taxes online 45%, you must withhold a 0. Filing back taxes online 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Filing back taxes online 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 back taxes online Additional Medicare Tax is only imposed on the employee. Filing back taxes online There is no employer share of Additional Medicare Tax. Filing back taxes online 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 back taxes online For more information on Additional Medicare Tax, visit IRS. Filing back taxes online gov and enter “Additional Medicare Tax” in the search box. Filing back taxes online Example. Filing back taxes online On February 13, 2014, Mary Brown hired Jane R. Filing back taxes online 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 back taxes online Jane worked for the remainder of the year (a total of 46 weeks). Filing back taxes online Mary did not give Jane a Form W-4 to request federal or state tax withholding. Filing back taxes online The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Filing back taxes online See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Filing back taxes online Total cash wages paid to Jane $2,300. Filing back taxes online 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Filing back taxes online 60 ($2,300 x 6. Filing back taxes online 2% (. Filing back taxes online 062))         Medicare tax $33. Filing back taxes online 35       ($2,300 x 1. Filing back taxes online 45% (. Filing back taxes online 0145)) Mary's share of:     Social security tax $142. Filing back taxes online 60  ($2,300 x 6. Filing back taxes online 2% (. Filing back taxes online 062))           Medicare tax $33. Filing back taxes online 35  ($2,300 x 1. Filing back taxes online 45% (. Filing back taxes online 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Filing back taxes online 00   Box 4: Social security tax withheld 142. Filing back taxes online 60   Box 6: Medicare tax withheld 33. Filing back taxes online 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Filing back taxes online Not withholding the employee's share. Filing back taxes online   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 back taxes online 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 back taxes online However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Filing back taxes online Example. Filing back taxes online 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 back taxes online You expect to pay your employee $1,900 or more for the year. Filing back taxes online You decide to pay your employee's share of social security and Medicare taxes from your own funds. Filing back taxes online You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Filing back taxes online For social security and Medicare tax purposes, your employee's wages each payday are $100. Filing back taxes online For each wage payment, you will pay $15. Filing back taxes online 30 when you pay the taxes. Filing back taxes online This is $7. Filing back taxes online 65 ($6. Filing back taxes online 20 for social security tax + $1. Filing back taxes online 45 for Medicare tax) to cover your employee's share plus $7. Filing back taxes online 65 ($6. Filing back taxes online 20 for social security tax + $1. Filing back taxes online 45 for Medicare tax) for your share. Filing back taxes online For income tax purposes, your employee's wages each payday are $107. Filing back taxes online 65 ($100 + the $7. Filing back taxes online 65 you will pay to cover your employee's share of social security and Medicare taxes). Filing back taxes online 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 back taxes online Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Filing back taxes online Or, you may owe only the FUTA tax or only the state unemployment tax. Filing back taxes online To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Filing back taxes online For a list of state unemployment tax agencies, visit the U. Filing back taxes online S. Filing back taxes online Department of Labor's website at www. Filing back taxes online workforcesecurity. Filing back taxes online doleta. Filing back taxes online gov/unemploy/agencies. Filing back taxes online asp. Filing back taxes online You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Filing back taxes online The FUTA tax is 6. Filing back taxes online 0% of your employee's FUTA wages. Filing back taxes online However, you may be able to take a credit of up to 5. Filing back taxes online 4% against the FUTA tax, resulting in a net tax rate of 0. Filing back taxes online 6%. Filing back taxes online 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 back taxes online 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 back taxes online (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Filing back taxes online ) Note. Filing back taxes online   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Filing back taxes online The term “legal holiday” means any legal holiday in the District of Columbia. Filing back taxes online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing back taxes online Also, see What Forms Must You File, later. Filing back taxes online Note. Filing back taxes online   The 5. Filing back taxes online 4% credit is reduced for wages paid in a credit reduction state. Filing back taxes online See the Instructions for Schedule H (Form 1040). Filing back taxes online Do not withhold the FUTA tax from your employee's wages. Filing back taxes online You must pay it from your own funds. Filing back taxes online FUTA wages. Filing back taxes online   Figure the FUTA tax on the FUTA wages you pay. Filing back taxes online 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 back taxes online (A calendar quarter is January through March, April through June, July through September, or October through December. Filing back taxes online ) 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 back taxes online For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Filing back taxes online Wages not counted. Filing back taxes online   Do not count wages you pay to any of the following individuals as FUTA wages. Filing back taxes online Your spouse. Filing back taxes online Your child who is under the age of 21. Filing back taxes online Your parent. Filing back taxes online Credit for 2013. Filing back taxes online   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 back taxes online 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 back taxes online Worksheet A. Filing back taxes online Worksheet for Credit for Late Contributions 1. Filing back taxes online Enter the amount from Schedule H, line 22   2. Filing back taxes online Enter the amount from Schedule H, line 19   3. Filing back taxes online Subtract line 2 from line 1. Filing back taxes online If zero or less, enter -0-   4. Filing back taxes online Enter total contributions paid to the state(s) after the Form 1040 due date   5. Filing back taxes online Enter the smaller of line 3 or line 4   6. Filing back taxes online Multiply line 5 by . Filing back taxes online 90 (90%)   7. Filing back taxes online Add lines 2 and 6   8. Filing back taxes online 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 back taxes online You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Filing back taxes online The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Filing back taxes online If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Filing back taxes online If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Filing back taxes online Pay the tax as discussed under How Do You Make Tax Payments, later. Filing back taxes online Also, see What Forms Must You File, later. Filing back taxes online Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Filing back taxes online Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Filing back taxes online 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 back taxes online Publication 15 (Circular E) contains detailed instructions. Filing back taxes online Wages. Filing back taxes online   Figure federal income tax withholding on both cash and noncash wages you pay. Filing back taxes online Measure wages you pay in any form other than cash by the fair market value of the noncash item. Filing back taxes online   Do not count as wages any of the following items. Filing back taxes online Meals provided to your employee at your home for your convenience. Filing back taxes online Lodging provided to your employee at your home for your convenience and as a condition of employment. Filing back taxes online 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 back taxes online 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 back taxes online See Publication 15-B for special requirements for this exclusion. Filing back taxes online 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 back taxes online   See Publication 15 (Circular E) for more information on cash and noncash wages. Filing back taxes online Paying tax without withholding. Filing back taxes online   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 back taxes online It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Filing back taxes online 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 back taxes online This credit reduces their tax or allows them to receive a payment from the IRS. Filing back taxes online You also may have to give your employee a notice about the EIC. Filing back taxes online Notice about the EIC. Filing back taxes online   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Filing back taxes online 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 back taxes online   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 back taxes online 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 back taxes online Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Filing back taxes online Your own written statement with the same wording as in Notice 797. Filing back taxes online 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 back taxes online 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 back taxes online If Form W-2 is not required, you must notify the employee by February 7, 2015. Filing back taxes online   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 back taxes online 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 back taxes online 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 back taxes online Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Filing back taxes online Add these household employment taxes to your income tax. Filing back taxes online Pay the amount due by April 15, 2015. Filing back taxes online For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Filing back taxes online 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 back taxes online You can pay the additional tax in any of the following ways. Filing back taxes online Ask your employer to withhold more federal income tax from your wages in 2014. Filing back taxes online Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Filing back taxes online Make estimated tax payments for 2014 to the IRS. Filing back taxes online Increase your payments if you already make estimated tax payments. Filing back taxes online 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 back taxes online (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Filing back taxes online ) However, you will not be subject to the penalty if both of the following situations apply to you. Filing back taxes online You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Filing back taxes online Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Filing back taxes online Asking for more federal income tax withholding. Filing back taxes online   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 back taxes online Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Filing back taxes online   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 back taxes online Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Filing back taxes online   See Publication 505 to make sure you will have the right amount withheld. Filing back taxes online 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 back taxes online Paying estimated tax. Filing back taxes online   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Filing back taxes online You can use its payment vouchers to make your payments by check or money order. Filing back taxes online You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Filing back taxes online For details, see the form instructions and visit IRS. Filing back taxes online gov. Filing back taxes online    You can pay all the employment taxes at once or you can pay them in installments. Filing back taxes online If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Filing back taxes online Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Filing back taxes online Payment option for business employers. Filing back taxes online   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 back taxes online 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 back taxes online For information on depositing employment taxes, see Publication 15 (Circular E). Filing back taxes online   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 back taxes online See Business employment tax returns, later. Filing back taxes online    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 back taxes online You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Filing back taxes online More information. Filing back taxes online   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 back taxes online 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 back taxes online Social security and Medicare wages. Filing back taxes online FUTA wages. Filing back taxes online Wages from which you withhold federal income tax. Filing back taxes online For information on ordering employment tax forms, see How To Get Tax Help, later. Filing back taxes online Employer identification number (EIN). Filing back taxes online   You must include your employer identification number (EIN) on the forms you file for your household employee. Filing back taxes online An EIN is a nine-digit number issued by the IRS. Filing back taxes online It is not the same as a social security number. Filing back taxes online    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 back taxes online If you already have an EIN, use that number. Filing back taxes online   If you do not have an EIN, you may apply for one online. Filing back taxes online Go to IRS. Filing back taxes online gov and click on the Apply for an EIN Online link under Tools. Filing back taxes online 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 back taxes online Form W-2. Filing back taxes online   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Filing back taxes online Social security and Medicare wages of $1,900 or more. Filing back taxes online Wages from which you withhold federal income tax. Filing back taxes online You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Filing back taxes online 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 back taxes online Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Filing back taxes online Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Filing back taxes online socialsecurity. Filing back taxes online gov/employer for guidelines on filing electronically. Filing back taxes online Employee who leaves during the year. Filing back taxes online   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 back taxes online You do not need to wait until 2015. Filing back taxes online 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 back taxes online Schedule H. Filing back taxes online   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Filing back taxes online Social security and Medicare wages of $1,900 or more. Filing back taxes online FUTA wages. Filing back taxes online Wages from which you withhold federal income tax. Filing back taxes online File Schedule H with your 2014 federal income tax return by April 15, 2015. Filing back taxes online If you get an extension to file your return, the extension also will apply to your Schedule H. Filing back taxes online Filing options when no return is required. Filing back taxes online   If you are not required to file a 2014 tax return, you have the following two options. Filing back taxes online You can file Schedule H by itself. Filing back taxes online See the Schedule H instructions for details. Filing back taxes online 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 back taxes online See Business employment tax returns, next. Filing back taxes online   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 back taxes online Business employment tax returns. Filing back taxes online   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Filing back taxes online (See Payment option for business employers, earlier. Filing back taxes online ) 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 back taxes online Include the FUTA tax for the employee on your Form 940. Filing back taxes online   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 back taxes online   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Filing back taxes online For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Filing back taxes online Both of these publications also provide information about filing Form 940. Filing back taxes online 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 back taxes online You must also keep records to support the information you enter on the forms you file. Filing back taxes online 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 back taxes online Wage and tax records. Filing back taxes online   On each payday, you should record the date and amounts of all the following items. Filing back taxes online Your employee's cash and noncash wages. Filing back taxes online Any employee social security tax you withhold or agree to pay for your employee. Filing back taxes online Any employee Medicare tax you withhold or agree to pay for your employee. Filing back taxes online Any federal income tax you withhold. Filing back taxes online Any state employment taxes you withhold. Filing back taxes online Employee's social security number. Filing back taxes online   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 back taxes online Social security and Medicare wages of $1,900 or more. Filing back taxes online Wages from which you withhold federal income tax. Filing back taxes online You must ask for your employee's social security number no later than the first day on which you pay the wages. Filing back taxes online You may wish to ask for it when you hire your employee. Filing back taxes online You should ask your employee to show you his or her social security card. Filing back taxes online The employee may show the card if it is available. Filing back taxes online You may, but are not required to, photocopy the card if the employee provides it. Filing back taxes online   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 back taxes online 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 back taxes online    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Filing back taxes online    You also can download Form SS-5 from the Social Security Administration website at  www. Filing back taxes online socialsecurity. Filing back taxes online gov/online/ss-5. Filing back taxes online pdf. Filing back taxes online How long to keep records. Filing back taxes online   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 back taxes online 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 back taxes online To qualify, you must pay these expenses so you can work or look for work. Filing back taxes online 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 back taxes online For information about the credit, see Publication 503, Child and Dependent Care Expenses. Filing back taxes online 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 back taxes online Schedule H attached to another form. Filing back taxes online    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 back taxes online S. Filing back taxes online Individual Income Tax Return, and attach a corrected Schedule H. Filing back taxes online If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Filing back taxes online If you discover an error on a Schedule H that you previously filed with Form 1041, U. Filing back taxes online S. Filing back taxes online Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Filing back taxes online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing back taxes online 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 back taxes online 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 back taxes online Schedule H filed by itself. Filing back taxes online   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 back taxes online You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Filing back taxes online 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 back taxes online 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 back taxes online 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 back taxes online (See Overpayment of tax, later. Filing back taxes online ) When to file. Filing back taxes online   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Filing back taxes online 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 back taxes online 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 back taxes online Underpayment of tax. Filing back taxes online   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Filing back taxes online 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 back taxes online However, underreported FUTA taxes will be subject to interest. Filing back taxes online Overpayment of tax. Filing back taxes online    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Filing back taxes online 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 back taxes online Adjust the overpayment. Filing back taxes online   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 back taxes online 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 back taxes online If you adjust your return, you will not receive interest on your overpayment. Filing back taxes online 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 back taxes online You may not adjust your return to correct overpayments of FUTA tax. Filing back taxes online Claim for refund process. Filing back taxes online   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 back taxes online 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 back taxes online 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 back taxes online Required repayment or consent. Filing back taxes online   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 back taxes online You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Filing back taxes online 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 back taxes online 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 back taxes online Filing required Forms W-2 or Forms W-2c. Filing back taxes online   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 back taxes online Additional Medicare Tax. Filing back taxes online   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 back taxes online An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Filing back taxes online 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 back taxes online   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 back taxes online 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 back taxes online Additional information. Filing back taxes online   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 back taxes online Also, visit IRS. Filing back taxes online gov. Filing back taxes online 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 back taxes online Free help with your tax return. Filing back taxes online   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing back taxes online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing back taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing back taxes online 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 back taxes online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing back taxes online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing back taxes online gov, download the IRS2Go app, or call 1-800-906-9887. Filing back taxes online   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing back taxes online To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing back taxes online aarp. Filing back taxes online org/money/taxaide or call 1-888-227-7669. Filing back taxes online For more information on these programs, go to IRS. Filing back taxes online gov and enter “VITA” in the search box. Filing back taxes online Internet. Filing back taxes online    IRS. Filing back taxes online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing back taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing back taxes online 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 back taxes online Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing back taxes online gov or download the IRS2Go app and select the Refund Status option. Filing back taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing back taxes online 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 back taxes online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing back taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing back taxes online Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing back taxes online No need to wait on the phone or stand in line. Filing back taxes online 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 back taxes online When you reach the response screen, you can print the entire interview and the final response for your records. Filing back taxes online New subject areas are added on a regular basis. Filing back taxes online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing back taxes online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing back taxes online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing back taxes online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing back taxes online 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 back taxes online 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 back taxes online You can also ask the IRS to mail a return or an account transcript to you. Filing back taxes online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing back taxes online gov or by calling 1-800-908-9946. Filing back taxes online Tax return and tax account transcripts are generally available for the current year and the past three years. Filing back taxes online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing back taxes online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing back taxes online 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 back taxes online Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing back taxes online gov and enter Where's My Amended Return? in the search box. Filing back taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing back taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing back taxes online Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing back taxes online gov. Filing back taxes online Select the Payment tab on the front page of IRS. Filing back taxes online gov for more information. Filing back taxes online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing back taxes online Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing back taxes online gov. Filing back taxes online 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 back taxes online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing back taxes online gov. Filing back taxes online Request an Electronic Filing PIN by going to IRS. Filing back taxes online gov and entering Electronic Filing PIN in the search box. Filing back taxes online Download forms, instructions and publications, including accessible versions for people with disabilities. Filing back taxes online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing back taxes online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing back taxes online An employee can answer questions about your tax account or help you set up a payment plan. Filing back taxes online Before you visit, check the Office Locator on IRS. Filing back taxes online 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 back taxes online If you have a special need, such as a disability, you can request an appointment. Filing back taxes online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing back taxes online Apply for an Employer Identification Number (EIN). Filing back taxes online Go to IRS. Filing back taxes online gov and enter Apply for an EIN in the search box. Filing back taxes online Read the Internal Revenue Code, regulations, or other official guidance. Filing back taxes online Read Internal Revenue Bulletins. Filing back taxes online Sign up to receive local and national tax news and more by email. Filing back taxes online Just click on “subscriptions” above the search box on IRS. Filing back taxes online gov and choose from a variety of options. Filing back taxes online Phone. Filing back taxes online    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing back taxes online Download the free IRS2Go app from the iTunes app store or from Google Play. Filing back taxes online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing back taxes online gov, or download the IRS2Go app. Filing back taxes online 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 back taxes online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing back taxes online Most VITA and TCE sites offer free electronic filing. Filing back taxes online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing back taxes online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing back taxes online 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 back taxes online 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 back taxes online The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing back taxes online 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 back taxes online 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 back taxes online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing back taxes online Note, the above information is for our automated hotline. Filing back taxes online 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 back taxes online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing back taxes online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing back taxes online It can take up to 3 weeks from the date you mailed it to show up in our system. Filing back taxes online 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 back taxes online You should receive your order within 10 business days. Filing back taxes online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing back taxes online 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 back taxes online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing back taxes online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing back taxes online These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing back taxes online Walk-in. Filing back taxes online   You can find a selection of forms, publications and services — in-person. Filing back taxes online Products. Filing back taxes online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing back taxes online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing back taxes online Services. Filing back taxes online You can walk in to your local TAC for face-to-face tax help. Filing back taxes online An employee can answer questions about your tax account or help you set up a payment plan. Filing back taxes online Before visiting, use the Office Locator tool on IRS. Filing back taxes online 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 back taxes online Mail. Filing back taxes online   You can send your order for forms, instructions, and publications to the address below. Filing back taxes online You should receive a response within 10 business days after your request is received. Filing back taxes online Internal Revenue Service 1201 N. Filing back taxes online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing back taxes online The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing back taxes online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing back taxes online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing back taxes online 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 back taxes online You face (or your business is facing) an immediate threat of adverse action. Filing back taxes online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing back taxes online   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 back taxes online Here's why we can help: TAS is an independent organization within the IRS. Filing back taxes online Our advocates know how to work with the IRS. Filing back taxes online Our services are free and tailored to meet your needs. Filing back taxes online We have offices in every state, the District of Columbia, and Puerto Rico. Filing back taxes online   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 back taxes online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing back taxes online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filing back taxes online 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 back taxes online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing back taxes online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing back taxes online Sample W-2 Form This image is too large to be displayed in the current screen. Filing back taxes online Please click the link to view the image. Filing back taxes online 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