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Free tax programs Publication 51 - Main Content Table of Contents 1. Free tax programs Taxpayer Identification NumbersWhen you receive your EIN. Free tax programs Registering for SSNVS. Free tax programs 2. Free tax programs Who Are Employees?Crew Leaders Business Owned and Operated by Spouses 3. Free tax programs Wages and Other Compensation 4. Free tax programs Social Security and Medicare TaxesThe $150 Test or the $2,500 Test Social Security and Medicare Tax Withholding 5. Free tax programs Federal Income Tax WithholdingImplementation of lock-in letter. Free tax programs Seasonal employees and employees not currently performing services. Free tax programs Termination and re-hire of employees. Free tax programs How To Figure Federal Income Tax Withholding 6. Free tax programs Required Notice to Employees About Earned Income Credit (EIC) 7. Free tax programs Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties Employers of Both Farm and Nonfarm Workers 8. Free tax programs Form 943 9. Free tax programs Reporting Adjustments on Form 943Current Year Adjustments Prior Year Adjustments 10. Free tax programs Federal Unemployment (FUTA) Tax 11. Free tax programs Reconciling Wage Reporting Forms 13. Free tax programs Federal Income Tax Withholding MethodsWage Bracket Method Percentage Method Alternative Methods of Federal Income Tax Withholding How To Get Tax Help 1. Free tax programs Taxpayer Identification Numbers If you are required to withhold any federal income, social security, or Medicare taxes, you will need an employer identification number (EIN) for yourself. Free tax programs Also, you will need the SSN of each employee and the name of each employee as shown on the employee's social security card. Free tax programs Employer identification number (EIN). Free tax programs   An employer identification number (EIN) is a nine-digit number that the IRS issues. Free tax programs The digits are arranged as follows: 00-0000000. Free tax programs It is used to identify the tax accounts of employers and certain others who have no employees. Free tax programs Use your EIN on all of the items that you send to the IRS and SSA. Free tax programs   If you do not have an EIN, you may apply for one online. Free tax programs Visit IRS. Free tax programs gov and click on the Apply for an EIN Online link under Tools. Free tax programs 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. Free tax programs Do not use a SSN in place of an EIN. Free tax programs   If you do not have an EIN by the time a return is due, write “Applied For” and the date you applied for it in the space shown for the number. Free tax programs If you took over another employer's business, do not use that employer's EIN. Free tax programs   You should have only one EIN. Free tax programs If you have more than one, and are not sure which one to use, call the toll-free Business and Specialty Tax Line at 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Free tax programs Provide the EINs that you have, the name and address to which each number was assigned, and the address of your principal place of business. Free tax programs The IRS will tell you which EIN to use. Free tax programs   For more information, see Publication 1635 or Publication 583. Free tax programs When you receive your EIN. Free tax programs   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in the Electronic Federal Tax Payment System (EFTPS). Free tax programs You will receive information in your Employer Identification Number (EIN) Package about Express Enrollment and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. Free tax programs Call the toll-free number located in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your employment tax deposits. Free tax programs If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. Free tax programs Social security number (SSN). Free tax programs   An employee's social security number (SSN) consists of nine digits arranged as follows: 000-00-0000. Free tax programs You must obtain each employee's name and SSN as shown on the employee's social security card because you must enter them on Form W-2. Free tax programs Do not accept a social security card that says “Not valid for employment. Free tax programs ” A social security number issued with this legend does not permit employment. Free tax programs You may, but are not required to, photocopy the social security card if the employee provides it. Free tax programs If you do not show the employee's correct name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. Free tax programs See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs. Free tax programs Applying for a social security card. Free tax programs   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation to SSA. Free tax programs You can get Form SS-5 at SSA offices, by calling 1-800-772-1213 or 1-800-325-0778 (TTY), or from the SSA website at www. Free tax programs socialsecurity. Free tax programs gov/online/ss-5. Free tax programs html. Free tax programs The employee must complete and sign Form SS-5; it cannot be filed by the employer. Free tax programs You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. Free tax programs Applying for a social security number. Free tax programs   If you file Form W-2 on paper and your employee has applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. Free tax programs If you are filing electronically, enter all zeros (000-00-0000) in the social security number field. Free tax programs When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. Free tax programs Furnish Copies B, C, and 2 of Form W-2c to the employee. Free tax programs Up to 25 Forms W-2c per Form W-3c, Transmittal of Corrected Wage and Tax Statements, may be filed per session over the Internet, with no limit on the number of sessions. Free tax programs For more information, visit SSA's Employer W-2 Filing Instructions & Information webpage at www. Free tax programs socialsecurity. Free tax programs gov/employer. Free tax programs Advise your employee to correct the SSN on his or her original Form W-2. Free tax programs Correctly record the employee's name and SSN. Free tax programs   Record the name and number of each employee as they are shown on the employee's social security card. Free tax programs If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. Free tax programs Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. Free tax programs   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2. Free tax programs It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. Free tax programs IRS individual taxpayer identification numbers (ITINs) for aliens. Free tax programs   Do not accept an ITIN in place of an SSN for employee identification or for work. Free tax programs An ITIN is issued for use by resident and nonresident aliens who need identification for tax purposes, but who are not eligible for U. Free tax programs S. Free tax programs employment. Free tax programs The ITIN is a nine-digit number formatted like an SSN (for example, NNN-NN-NNNN). Free tax programs However, it begins with the number “9” and has either a “7” or “8” as the fourth digit (for example, 9NN-7N-NNNN or 9NN-8N-NNNN). Free tax programs    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. Free tax programs If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier in this section. Free tax programs Do not use an ITIN in place of an SSN on Form W-2. Free tax programs Verification of social security numbers. Free tax programs   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 employee names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive results the next business day. Free tax programs Visit www. Free tax programs socialsecurity. Free tax programs gov/employer/ssnv. Free tax programs htm for more information. Free tax programs Registering for SSNVS. Free tax programs   You must register online and receive authorization from your employer to use SSNVS. Free tax programs To register, visit SSA's website at www. Free tax programs socialsecurity. Free tax programs gov/employer and click on the Business Services Online link. Free tax programs Follow the registration instructions to obtain a user identification (ID) and password. Free tax programs You will need to provide the following information about yourself and your company. Free tax programs Name. Free tax programs SSN. Free tax programs Date of birth. Free tax programs Type of employer. Free tax programs EIN. Free tax programs Company name, address, and telephone number. Free tax programs Email address. Free tax programs When you have completed the online registration process, SSA will mail a one-time activation code to your employer. Free tax programs You must enter the activation code online to use SSNVS. Free tax programs 2. Free tax programs Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. Free tax programs See Publication 15-A for details on statutory employees and nonemployees. Free tax programs Employee status under common law. Free tax programs   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. Free tax programs This is so even when you give the employee freedom of action. Free tax programs What matters is that you have the right to control the details of how the services are performed. Free tax programs See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. Free tax programs If an employer-employee relationship exists, it does not matter what it is called. Free tax programs The employee may be called an agent or independent contractor. Free tax programs It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. Free tax programs You are responsible for withholding and paying employment taxes for your employees. Free tax programs You are also required to file employment tax returns. Free tax programs These requirements do not apply to amounts that you pay to independent contractors. Free tax programs The rules discussed in this publication apply only to workers who are your employees. Free tax programs In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. Free tax programs For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. Free tax programs Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. Free tax programs The table in section 12, How Do Employment Taxes Apply to Farmwork , distinguishes between farm and nonfarm activities, and also addresses rules that apply in special situations. Free tax programs Crew Leaders If you are a crew leader, you are an employer of farmworkers. Free tax programs A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. Free tax programs If there is no written agreement between you and the farm operator stating that you are his or her employee and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. Free tax programs For FUTA tax rules, see section 10. Free tax programs Business Owned and Operated by Spouses If you and your spouse jointly own and operate a farm or nonfarm business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Free tax programs See Publication 541, Partnerships, for more details. Free tax programs The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. Free tax programs Exception—Qualified joint venture. Free tax programs   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. Free tax programs A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). Free tax programs   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. Free tax programs Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. Free tax programs   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. Free tax programs If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. Free tax programs Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. Free tax programs However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. Free tax programs    Note. Free tax programs If your spouse is your employee, not your partner, you must pay social security and Medicare taxes for him or her. Free tax programs   For more information on qualified joint ventures, visit IRS. Free tax programs gov and enter “qualified joint venture” in the search box. Free tax programs Exception—Community income. Free tax programs   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Free tax programs S. Free tax programs possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. Free tax programs You may still make an election to be taxed as a qualified joint venture instead of a partnership. Free tax programs See Exception—Qualified joint venture , earlier in this section. Free tax programs 3. Free tax programs Wages and Other Compensation Cash wages that you pay to employees for farmwork are generally subject to social security tax and Medicare tax. Free tax programs You may also be required to withhold, deposit, and report Additional Medicare Tax. Free tax programs See section 4 for more information. Free tax programs If the wages are subject to social security and Medicare taxes, they are also subject to federal income tax withholding. Free tax programs You may also be liable for FUTA tax, which is not withheld by you or paid by the employee. Free tax programs FUTA tax is discussed in section 10. Free tax programs Cash wages include checks, money orders, etc. Free tax programs Do not count as cash wages the value of food, lodging, and other noncash items. Free tax programs For more information on what payments are considered taxable wages, see Publication 15 (Circular E). Free tax programs Commodity wages. Free tax programs   Commodity wages are not cash and are not subject to social security and Medicare taxes or federal income tax withholding. Free tax programs However, noncash payments, including commodity wages, are treated as cash wages (see above) if the substance of the transaction is a cash payment. Free tax programs These noncash payments are subject to social security and Medicare taxes and federal income tax withholding. Free tax programs Other compensation. Free tax programs   Publications 15-A and 15-B discuss other forms of compensation that may be taxable. Free tax programs Family members. Free tax programs   Generally, the wages that you pay to family members who are your employees are subject to social security and Medicare taxes, federal income tax withholding, and FUTA tax. Free tax programs However, certain exemptions may apply for your child, spouse, or parent. Free tax programs See the table, How Do Employment Taxes Apply to Farmwork , in section 12. Free tax programs Household employees. Free tax programs   The wages of an employee who performs household services, such as a maid, babysitter, gardener, or cook, in your home are not subject to social security and Medicare taxes if you pay that employee cash wages of less than $1,900 in 2014. Free tax programs   Social security and Medicare taxes do not apply to cash wages for housework in your private home if it was done by your spouse or your child under age 21. Free tax programs Nor do the taxes apply to housework done by your parent unless: You have a child living in your home who is under age 18 or has a physical or mental condition that requires care by an adult for at least 4 continuous weeks in a calendar quarter, and You are a widow or widower, or divorced and not remarried, or have a spouse in the home who, because of a physical or mental condition, cannot care for your child for at least 4 continuous weeks in the quarter. Free tax programs   For more information, see Publication 926, Household Employer's Tax Guide. Free tax programs    Wages for household work may not be a deductible farm expense. Free tax programs See Publication 225, Farmer's Tax Guide. Free tax programs Share farmers. Free tax programs   You do not have to withhold or pay social security and Medicare taxes on amounts paid to share farmers under share-farming arrangements. Free tax programs Compensation paid to H-2A visa holders. Free tax programs   Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2 but do not report it as social security wages (box 3) or Medicare wages (box 5) on Form W-2 because compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes. Free tax programs On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free tax programs   An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free tax programs In that case, the worker must give the employer a completed Form W-4. Free tax programs Federal income tax withheld should be reported in box 2 of Form W-2. Free tax programs These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free tax programs For rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free tax programs 4. Free tax programs Social Security and Medicare Taxes Generally, you must withhold social security and Medicare taxes on all cash wage payments that you make to your employees. Free tax programs You may also be required to withhold Additional Medicare Tax. Free tax programs For more information, see Additional Medicare Tax withholding , later. Free tax programs The $150 Test or the $2,500 Test All cash wages that you pay to an employee during the year for farmwork are subject to social security and Medicare taxes and federal income tax withholding if either of the two tests below is met. Free tax programs You pay cash wages to an employee of $150 or more in a year for farmwork (count all cash wages paid on a time, piecework, or other basis). Free tax programs The $150 test applies separately to each farmworker that you employ. Free tax programs If you employ a family of workers, each member is treated separately. Free tax programs Do not count wages paid by other employers. Free tax programs The total that you pay for farmwork (cash and noncash) to all your employees is $2,500 or more during the year. Free tax programs Exceptions. Free tax programs   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes, or federal income tax withholding, even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her permanent home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. Free tax programs   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. Free tax programs Social Security and Medicare Tax Withholding The social security tax rate is 6. Free tax programs 2%, for both the employee and employer, on the first $117,000 paid to each employee. Free tax programs You must withhold at this rate from each employee and pay a matching amount. Free tax programs The Medicare tax rate is 1. Free tax programs 45% each for the employee and employer on all wages. Free tax programs You must withhold at this rate from each employee and pay a matching amount. Free tax programs There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. Free tax programs Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. Free tax programs For details, see Publication 15-A. Free tax programs Additional Medicare Tax withholding. Free tax programs   In addition to withholding Medicare tax at 1. Free tax programs 45%, you must withhold a 0. Free tax programs 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free tax programs 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. Free tax programs Additional Medicare Tax is only imposed on the employee. Free tax programs There is no employer share of Additional Medicare Tax. Free tax programs 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. Free tax programs   For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E). Free tax programs For more information on Additional Medicare Tax, visit IRS. Free tax programs gov and enter “Additional Medicare Tax” in the search box. Free tax programs Employee share paid by employer. Free tax programs   If you would rather pay a household or agricultural employee's share of the social security and Medicare taxes without withholding them from his or her wages, you may do so. Free tax programs If you do not withhold the taxes, however, you must still pay them. Free tax programs Any employee social security and Medicare taxes that you pay is additional income to the employee. Free tax programs Include it in box 1 of the employee's Form W-2, but do not count it as social security and Medicare wages and do not include it in boxes 3 and 5. Free tax programs Also, do not count the additional income as wages for FUTA tax purposes. Free tax programs Different rules apply to employer payments of social security and Medicare taxes for non-household and non-agricultural employees. Free tax programs See section 7 of Publication 15-A. Free tax programs Withholding social security and Medicare taxes on nonresident alien employees. Free tax programs   In general, if you pay wages to nonresident alien employees, you must withhold social security and Medicare taxes as you would for a U. Free tax programs S. Free tax programs citizen or resident alien. Free tax programs However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. Free tax programs Also see Compensation paid to H-2A visa holders in section 3. Free tax programs Religious exemption. Free tax programs    An exemption from social security and Medicare taxes is available to members of a recognized religious sect opposed to public insurance. Free tax programs This exemption is available only if both the employee and the employer are members of the sect. Free tax programs   For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax programs 5. Free tax programs Federal Income Tax Withholding Farmers and crew leaders must withhold federal income tax from the wages of farmworkers if the wages are subject to social security and Medicare taxes. Free tax programs The amount to withhold is figured on gross wages before taking out social security and Medicare taxes, union dues, insurance, etc. Free tax programs You may use one of several methods to determine the amount of federal income tax withholding. Free tax programs They are discussed in section 13. Free tax programs Form W-4. Free tax programs   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. Free tax programs Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. Free tax programs Advise your employees to use the IRS Withholding Calculator on the IRS website at www. Free tax programs irs. Free tax programs gov/individuals for help in determining how many withholding allowances to claim on their Form W-4. Free tax programs   Ask each new employee to give you a signed Form W-4 when starting work. Free tax programs Make the form effective with the first wage payment. Free tax programs If a new employee does not give you a completed Form W-4, withhold tax as if he or she is single, with no withholding allowances. Free tax programs Forms in Spanish. Free tax programs   You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free tax programs For more information, see Publicación 17(SP). Free tax programs Effective date of Form W-4. Free tax programs   A Form W-4 remains in effect until the employee gives you a new one. Free tax programs When you receive a new Form W-4, do not adjust withholding for pay periods before the effective date of the new form. Free tax programs Do not adjust withholding retroactively. Free tax programs If an employee gives you a replacement Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. Free tax programs For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. Free tax programs A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. Free tax programs Completing Form W-4. Free tax programs   The amount of federal income tax withholding is based on marital status and withholding allowances. Free tax programs Your employees may not base their withholding amounts on a fixed dollar amount or percentage. Free tax programs However, the employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. Free tax programs   Employees may claim fewer withholding allowances than they are entitled to claim. Free tax programs They may do this to ensure that they have enough withholding or to offset other sources of taxable income that are not subject to withholding. Free tax programs   See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. Free tax programs Along with Form W-4, you may wish to order Publication 505 for use by your employees. Free tax programs    Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. Free tax programs If an employee wants additional withholding, he or she should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. Free tax programs Exemption from federal income tax withholding. Free tax programs   Generally, an employee may claim exemption from federal income tax withholding because he or she had no federal income tax liability last year and expects none this year. Free tax programs See the Form W-4 instructions for more information. Free tax programs However, the wages are still subject to social security and Medicare taxes. Free tax programs   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. Free tax programs To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. Free tax programs If the employee does not give you a new Form W-4 by February 15, withhold tax based on the last valid Form W-4 you have for the employee that did not claim an exemption from withholding or, if one does not exist, withhold as if he or she is single with zero withholding allowances. Free tax programs If the employee provides a new Form W-4 claiming an exemption from withholding on February 16 or later, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free tax programs Withholding income taxes on the wages of nonresident alien employees. Free tax programs   In general, you must withhold federal income taxes on the wages of nonresident alien employees. Free tax programs However, see Publication 515 for exceptions to this general rule. Free tax programs Also see Compensation paid to H-2A visa workers in section 3. Free tax programs Withholding adjustment for nonresident alien employees. Free tax programs   A special procedure applies for figuring the amount of income tax to withhold from wages of nonresident alien employees performing services within the United States for wages paid in 2014. Free tax programs This procedure requires a special chart to be used with the withholding tables to determine the amount to withhold from the wages of the nonresident alien employee. Free tax programs See Withholding adjustment for nonresident alien employees in section 9 of Publication 15 (Circular E). Free tax programs Nonresident alien employee's Form W-4. Free tax programs   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding; Request withholding as if they are single, regardless of their actual marital status; Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or Korea, he or she may claim more than one allowance); and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. Free tax programs   If you maintain an electronic Form W-4 system, you should provide a field for nonresident alien employees to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. Free tax programs    A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. Free tax programs Form 8233. Free tax programs   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption from Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. Free tax programs See Publication 515 for details. Free tax programs IRS review of requested Forms W-4. Free tax programs   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. Free tax programs You may also be directed to send certain Forms W-4 to the IRS. Free tax programs You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. Free tax programs Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. Free tax programs The IRS may also require you to submit copies of Form W-4 to the IRS as directed by a revenue procedure or notice published in the Internal Revenue Bulletin. Free tax programs When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. Free tax programs   After submitting a copy of the requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). Free tax programs However, if the IRS later notifies you in writing that the employee is not entitled to claim a complete exemption from withholding or more than the maximum number of withholding allowances specified by the IRS in the written notice, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the notice (commonly referred to as a “lock-in letter”). Free tax programs Initial lock-in letter. Free tax programs   The IRS uses information reported on Form W-2 to identify employees with withholding compliance problems. Free tax programs In some cases, where a serious under-withholding problem is found to exist for a particular employee, the IRS may issue a lock-in letter to the employer specifying the maximum number of withholding allowances and marital status permitted for a specific employee. Free tax programs You will also receive a copy for the employee that identifies the maximum number of withholding allowances permitted and the process by which the employee can provide additional information to the IRS for purposes of determining the appropriate number of withholding allowances. Free tax programs If the employee is employed by you as of the date of the notice, you must furnish the employee copy to the employee within 10 business days of receipt. Free tax programs You may follow any reasonable business practice to furnish the employee copy to the employee. Free tax programs Implementation of lock-in letter. Free tax programs   When you receive the notice specifying the maximum number of withholding allowances and marital status permitted, you may not withhold immediately on the basis of the notice. Free tax programs You must begin withholding tax on the basis of the notice for any wages paid after the date specified in the notice. Free tax programs The delay between your receipt of the notice and the date to begin the withholding on the basis of the notice permits the employee to contact the IRS. Free tax programs Seasonal employees and employees not currently performing services. Free tax programs   If you receive a notice for an employee who is not currently performing services for you, you are still required to furnish the employee copy to the employee and withhold based on the notice if any of the following apply. Free tax programs You are paying wages for the employee's prior services and the wages are subject to income tax withholding on or after the date specified in the notice. Free tax programs You reasonably expect the employee to resume services within 12 months of the date of the notice. Free tax programs The employee is on a bona fide leave of absence that does not exceed 12 months or the employee has a right to reemployment after the leave of absence. Free tax programs Termination and re-hire of employees. Free tax programs   If you are required to furnish and withhold based on the notice and the employment relationship is terminated after the date of the notice, you must continue to withhold based on the notice if you continue to pay any wages subject to income tax withholding. Free tax programs You must also withhold based on the notice or modification notice (explained next) if the employee resumes the employment relationship with you within 12 months after the termination of the employment relationship. Free tax programs Modification notice. Free tax programs   After issuing the notice specifying the maximum number of withholding allowances and marital status permitted, the IRS may issue a subsequent notice (modification notice) that modifies the original notice. Free tax programs The modification notice may change the marital status and/or the number of withholding allowances permitted. Free tax programs You must withhold federal income tax based on the effective date specified in the modification notice. Free tax programs New Form W-4 after IRS notice. Free tax programs   After the IRS issues a notice or modification notice, if the employee provides you with a new Form W-4 claiming complete exemption from withholding or claims a marital status, a number of withholding allowances, and any additional withholding that results in less withholding than would result under the IRS notice or modification notice, you must disregard the new Form W-4. Free tax programs You are required to withhold on the basis of the notice or modification notice unless the IRS subsequently notifies you to withhold based on the new Form W-4. Free tax programs If the employee wants to put a new Form W-4 into effect that results in less withholding than required, the employee must contact the IRS. Free tax programs   If, after you receive an IRS notice or modification notice, your employee provides you with a new Form W-4 that does not claim exemption from federal income tax withholding and claims a marital status, a number of withholding allowances, and any additional withholding that results in more withholding than would result under the notice or modification notice, you must withhold tax on the basis of that new Form W-4. Free tax programs Otherwise, disregard any subsequent Forms W-4 provided by the employee and withhold based on the IRS notice or modification notice. Free tax programs Substitute Forms W-4. Free tax programs   You are encouraged to have your employees use the official version of Form W-4 to claim withholding allowances or exemption from withholding. Free tax programs Call the IRS at 1-800-TAX-FORM (1-800-829-3676) or visit IRS. Free tax programs gov to obtain copies of Form W-4. Free tax programs   You may use a substitute version of Form W-4 to meet your business needs. Free tax programs However, your substitute Form W-4 must contain language that is identical to the official Form W-4 and your form must meet all current IRS rules for substitute forms. Free tax programs At the time that you provide your substitute form to the employee, you must provide him or her with all tables, instructions, and worksheets from the current Form W-4. Free tax programs   You cannot accept a substitute Form W-4 developed by an employee, and the employee submitting such form will be treated as failing to furnish a Form W-4. Free tax programs However, continue to use any valid Forms W-4 developed by your employees that you accepted before October 11, 2007. Free tax programs Invalid Forms W-4. Free tax programs   Any unauthorized change or addition to Form W-4 makes it invalid. Free tax programs This includes taking out any language by which the employee certifies that the form is correct. Free tax programs A Form W-4 is also invalid if, by the date an employee gives it to you, he or she indicates in any way that it is false. Free tax programs An employee who submits a false Form W-4 may be subject to a $500 penalty. Free tax programs You may treat a Form W-4 as invalid if the employee wrote “exempt” on line 7 and also entered a number on line 5 or an amount on line 6. Free tax programs   When you get an invalid Form W-4, do not use it to figure federal income tax withholding. Free tax programs Tell the employee that it is invalid and ask for another one. Free tax programs If the employee does not give you a valid one, withhold taxes as if the employee was single and claiming no withholding allowances. Free tax programs However, if you have an earlier Form W-4 for this worker that is valid, withhold as you did before. Free tax programs   For additional information about these rules, see Treasury Decision 9337, 2007-35 I. Free tax programs R. Free tax programs B. Free tax programs 455, available at www. Free tax programs irs. Free tax programs gov/irb/2007-35_IRB/ar10. Free tax programs html. Free tax programs Amounts exempt from levy on wages, salary, and other income. Free tax programs   If you receive a Notice of Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), or 668-W(ICS), you must withhold amounts as described in the instructions for these forms. Free tax programs Publication 1494, Tables for Figuring Amount Exempt From Levy on Wages, Salary, and Other Income—Forms 668-W(ACS), 668-W(c)(DO), and 668-W(ICS), shows the exempt amount. Free tax programs If a levy issued in a prior year is still in effect and the taxpayer submits a new Statement of Exemptions and Filing Status, use the current year Publication 1494 to compute the exempt amount. Free tax programs How To Figure Federal Income Tax Withholding There are several ways to figure federal income tax withholding. Free tax programs Wage bracket tables. Free tax programs See section 13 for directions on how to use the tables. Free tax programs Percentage method. Free tax programs See section 13 for directions on how to use the percentage method. Free tax programs Alternative formula tables for percentage method withholding. Free tax programs See Publication 15-A. Free tax programs Wage bracket percentage method withholding tables. Free tax programs See Publication 15-A. Free tax programs Other alternative methods. Free tax programs See Publication 15-A. Free tax programs Employers with automated payroll systems will find the two alternative formula tables and the two alternative wage bracket percentage method tables in Publication 15-A useful. Free tax programs If an employee wants additional federal tax withheld, have the employee show the extra amount on Form W-4. Free tax programs Supplemental wages. Free tax programs   Supplemental wages are wage payments to an employee that are not regular wages. Free tax programs They include, but are not limited to, bonuses, commissions, overtime pay, accumulated sick leave, severance pay, awards, prizes, back pay and retroactive pay increases for current employees, and payments for nondeductible moving expenses. Free tax programs Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. Free tax programs   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total was a single payment for a regular payroll period. Free tax programs   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold federal income tax from your employee's regular wages. Free tax programs If you withheld federal income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. Free tax programs Withhold a flat 25% (no other percentage allowed). Free tax programs If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. Free tax programs If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. Free tax programs Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. Free tax programs Subtract the tax withheld from the regular wages. Free tax programs Withhold the remaining tax from the supplemental wages. Free tax programs If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and previous supplemental wage payments, and withhold the remaining tax from the current payment of supplemental wages. Free tax programs If you did not withhold federal income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b above. Free tax programs This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. Free tax programs    Separate rules apply to any supplemental wages exceeding $1 million that you pay to an individual during the year. Free tax programs See section 7 in Publication 15 (Circular E) for details. Free tax programs   Regardless of the method that you use to withhold federal income tax on supplemental wages, they are generally subject to social security, Medicare, and FUTA taxes. Free tax programs 6. Free tax programs Required Notice to Employees About Earned Income Credit (EIC) You must notify employees who have no federal income tax withheld that they may be able to claim a tax refund because of the EIC. Free tax programs Although you do not have to notify employees who claim exemption from withholding on Form W-4 about the EIC, you are encouraged to notify any employees whose wages for 2013 were less than $46,227 ($51,567 if married filing jointly) that they may be eligible to claim the credit for 2013. Free tax programs This is because eligible employees may get a refund of the amount of EIC that is more than the tax that they owe. Free tax programs You will meet the notification requirement if you issue to the employee Form W-2 with the EIC notice on the back of Copy B, or a substitute Form W-2 with the same statement. Free tax programs You may also meet the requirement by providing Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC), or your own statement that contains the same wording. Free tax programs If a substitute Form W-2 is given to the employee on time but does not have the required statement, you must notify the employee within 1 week of the date that the substitute Form W-2 is given. Free tax programs If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement by the date that Form W-2 is required to be given. Free tax programs If Form W-2 is not required, you must notify the employee by February 7, 2014. Free tax programs 7. Free tax programs Depositing Taxes Generally, you must deposit both the employer and employee shares of social security and Medicare taxes and federal income tax withheld. Free tax programs You must use electronic funds transfer to make all federal tax deposits. Free tax programs See How To Deposit , later in this section. Free tax programs The credit against employment taxes for COBRA premium assistance payments is treated as a deposit of taxes on the first day of your return period. Free tax programs For more information, see COBRA premium assistance credit under Introduction. Free tax programs Payment with return. Free tax programs   You may make payments with Forms 943 or 945 instead of depositing if one of the following applies. Free tax programs You report less than a $2,500 tax liability for the year (Form 943, line 11; Form 945, line 3) and you pay in full with a return that is filed on time. Free tax programs However, if you are unsure that you will report less than $2,500, deposit under the rules explained in this section so that you will not be subject to failure-to-deposit penalties. Free tax programs You are a monthly schedule depositor and make a payment in accordance with the Accuracy of Deposits Rule discussed later in this section. Free tax programs This payment may be $2,500 or more. Free tax programs Only monthly schedule depositors, defined later, are allowed to make an Accuracy of Deposits Rule payment with the return. Free tax programs Semiweekly schedule depositors must timely deposit the amount. Free tax programs See Accuracy of Deposits Rule and How To Deposit, later in this section. Free tax programs When To Deposit If you employ both farm and nonfarm workers, do not combine the taxes reportable on Forms 941 or 944 with Form 943 to decide whether to make a deposit. Free tax programs See Employers of Both Farm and Nonfarm Workers, later in this section. Free tax programs The rules for determining when to deposit Form 943 taxes are discussed below. Free tax programs See section 10 for the separate rules that apply to FUTA tax. Free tax programs Under these rules, you are classified as either a monthly schedule depositor or a semiweekly schedule depositor. Free tax programs The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often your business pays its employees or how often you are required to make deposits. Free tax programs The terms identify which set of rules you must follow when you incur a tax liability (for example, when you have a payday). Free tax programs The deposit schedule that you must use for a calendar year is determined from the tax liability reported on your Form 943, line 9, for the lookback period, discussed next. Free tax programs If you reported $50,000 or less of Form 943 taxes for the lookback period, you are a monthly schedule depositor. Free tax programs If you reported more than $50,000 of Form 943 taxes for the lookback period, you are a semiweekly schedule depositor. Free tax programs Lookback period. Free tax programs   The lookback period is the second calendar year preceding the current calendar year. Free tax programs For example, the lookback period for 2014 is 2012. Free tax programs Example of deposit schedule based on lookback period. Free tax programs Rose Co. Free tax programs reported taxes on Form 943 as follows. Free tax programs 2012 — $48,000 2013 — $60,000 Rose Co. Free tax programs is a monthly schedule depositor for 2014 because its taxes for the lookback period ($48,000 for calendar year 2012) were not more than $50,000. Free tax programs However, for 2015, Rose Co. Free tax programs is a semiweekly schedule depositor because the total taxes before adjustment for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. Free tax programs Adjustments to lookback period taxes. Free tax programs   To determine your taxes for the lookback period, use only the tax that you reported on the original return (Form 943, line 9). Free tax programs Do not include adjustments shown on Form 943-X, Adjusted Employer's Annual Federal Tax Return for Agricultural Employees or Claim for Refund. Free tax programs Example of adjustments. Free tax programs An employer originally reported total tax of $45,000 for the lookback period in 2012. Free tax programs The employer discovered during March 2014 that the tax reported for the lookback period was understated by $10,000 and corrected this error by filing Form 943-X. Free tax programs The total tax reported in the lookback period is still $45,000. Free tax programs The $10,000 adjustment is also not treated as part of the 2014 taxes. Free tax programs Deposit period. Free tax programs   The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. Free tax programs For monthly schedule depositors, the deposit period is a calendar month. Free tax programs The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. Free tax programs Monthly Deposit Schedule If the tax liability reported on Form 943, line 9, for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. Free tax programs You must deposit Form 943 taxes on payments made during a calendar month by the 15th day of the following month. Free tax programs Monthly schedule example. Free tax programs   Red Co. Free tax programs is a seasonal employer and a monthly schedule depositor. Free tax programs It pays wages each Friday. Free tax programs It paid wages during August 2014, but did not pay any wages during September. Free tax programs Red Co. Free tax programs must deposit the combined tax liabilities for the August paydays by September 15. Free tax programs Red Co. Free tax programs does not have a deposit requirement for September (that is, due by October 15, 2014) because no wages were paid in September; therefore, it did not have a tax liability for September. Free tax programs New employers. Free tax programs   For agricultural employers, your tax liability for any year in the lookback period before the date you started or acquired your business is considered to be zero. Free tax programs Therefore, you are a monthly schedule depositor for the first and second calendar years of your agricultural business (but see the $100,000 Next-Day Deposit Rule , later in this section). Free tax programs Semiweekly Deposit Schedule You are a semiweekly schedule depositor for a calendar year if the tax liability on Form 943, line 9, during your lookback period was more than $50,000. Free tax programs Under the semiweekly deposit schedule, deposit Form 943 taxes for payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. Free tax programs Deposit amounts accumulated for payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. Free tax programs Semiweekly depositors are not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule (discussed later in this section) applies. Free tax programs For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 by the following Wednesday. Free tax programs If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. Free tax programs Semiweekly schedule depositors must complete Form 943-A, Agricultural Employer's Record of Federal Tax Liability, and submit it with Form 943. Free tax programs Semiweekly Deposit Schedule IF the payday falls on a. Free tax programs . Free tax programs . Free tax programs THEN deposit taxes by the following. Free tax programs . Free tax programs . Free tax programs Wednesday, Thursday, and/or Friday Wednesday Saturday, Sunday, Monday, and/or Tuesday Friday Semiweekly schedule example. Free tax programs   Green, Inc. Free tax programs , is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. Free tax programs Green, Inc. Free tax programs , will deposit only once a month, but the deposit will be made under the semiweekly deposit schedule as follows. Free tax programs Green, Inc. Free tax programs 's tax liability for the April 25, 2014 (Friday), wage payment must be deposited by April 30, 2014 (Wednesday). Free tax programs Semiweekly deposit period spanning two quarters. Free tax programs   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. Free tax programs For example, if you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. Free tax programs Both deposits will be due Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). Free tax programs Deposits on Business Days Only If a deposit is required to be made on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. Free tax programs A business day is any day other than a Saturday, Sunday, or legal holiday. Free tax programs For example, if a deposit is required to be made on Friday and Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). Free tax programs Semiweekly schedule depositors   will always have 3 business days to make a deposit. Free tax programs That is, if any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the deposit. Free tax programs For example, if a semiweekly schedule depositor accumulated taxes on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). Free tax programs Legal holiday. Free tax programs   The term “legal holiday” means any legal holiday in the District of Columbia. Free tax programs Legal holidays for 2014 are listed below. Free tax programs January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Free tax programs February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans' Day November 27— Thanksgiving Day December 25— Christmas Day $100,000 Next-Day Deposit Rule If you accumulate $100,000 or more of Form 943 taxes (that is, taxes reported on Form 943, line 11) on any day during a deposit period, you must deposit the tax by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. Free tax programs For purposes of the $100,000 rule, do not continue accumulating a tax liability after the end of a deposit period. Free tax programs For example, if a semiweekly schedule depositor has accumulated a liability of $95,000 on a Tuesday (of a Saturday-through-Tuesday deposit period) and accumulated a $10,000 liability on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. Free tax programs Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. Free tax programs However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. Free tax programs For example, Fir Co. Free tax programs is a semiweekly schedule depositor. Free tax programs On Monday, Fir Co. Free tax programs accumulates taxes of $110,000 and must deposit this amount on Tuesday, the next business day. Free tax programs On Tuesday, Fir Co. Free tax programs accumulates additional taxes of $30,000. Free tax programs Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. Free tax programs does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). Free tax programs If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day, you become a semiweekly schedule depositor on the next day and remain so for at least the rest of the calendar year and for the following calendar year. Free tax programs Example of the $100,000 next-day deposit rule. Free tax programs   Elm, Inc. Free tax programs , started its business on May 1, 2014. Free tax programs Because Elm, Inc. Free tax programs , is a new employer, the taxes for its lookback period are considered to be zero; therefore, Elm, Inc. Free tax programs , is a monthly schedule depositor. Free tax programs On May 8, Elm, Inc. Free tax programs , paid wages for the first time and accumulated taxes of $50,000. Free tax programs On May 9 (Friday), Elm, Inc. Free tax programs , paid wages and accumulated taxes of $60,000, for a total of $110,000. Free tax programs Because Elm, Inc. Free tax programs , accumulated $110,000 on May 9, it must deposit $110,000 by May 12 (Monday), the next business day. Free tax programs Elm, Inc. Free tax programs , became a semiweekly schedule depositor on May 10. Free tax programs It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. Free tax programs Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. Free tax programs However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. Free tax programs Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited. Free tax programs The deposit shortfall is paid or deposited by the shortfall makeup date as described below. Free tax programs Makeup Date for Deposit Shortfall:    Monthly Schedule Depositor—Deposit the shortfall or pay it with your return by the due date of your Form 943. Free tax programs You may pay the shortfall with your Form 943 even if the amount is $2,500 or more. Free tax programs Semiweekly Schedule Depositor—Deposit by the earlier of (a) the first Wednesday or Friday (whichever comes first) that falls on or after the 15th of the month following the month in which the shortfall occurred, or (b) the due date for Form 943. Free tax programs For example, if a semiweekly schedule depositor has a deposit shortfall during February 2014, the shortfall makeup date is March 19, 2014 (Wednesday). Free tax programs How To Deposit You must deposit employment taxes by electronic funds transfer. Free tax programs See Payment with return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. Free tax programs Electronic deposit requirement. Free tax programs   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Free tax programs Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free tax programs If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free tax programs   EFTPS is a free service provided by the Department of Treasury. Free tax programs To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD). Free tax programs You can also visit the EFTPS website at www. Free tax programs eftps. Free tax programs gov. Free tax programs Additional information about EFTPS is also available in Publication 966. Free tax programs New employers that have a federal tax obligation will be pre-enrolled in EFTPS. Free tax programs Call the toll-free number located in your Employer Identification Number (EIN) Package to activate your enrollment and begin making your tax deposit payments. Free tax programs See When you receive your EIN in section 1 for more information. Free tax programs Deposit record. Free tax programs   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. Free tax programs The number can be used as a receipt or to trace the payment. Free tax programs Depositing on time. Free tax programs   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. Free tax programs m. Free tax programs Eastern time the day before the date a deposit is due. Free tax programs If you use a third party to make a deposit on your behalf, they may have different cutoff times. Free tax programs Same-day payment option. Free tax programs   If you fail to initiate a deposit transaction on EFTPS by 8 p. Free tax programs m. Free tax programs Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). Free tax programs To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. Free tax programs Please check with your financial institution regarding availability, deadlines, and costs. Free tax programs Your financial institution may charge you a fee for payments made this way. Free tax programs To learn more about the information you will need to provide to your financial institution to make a same-day wire payment, visit www. Free tax programs eftps. Free tax programs gov to download the Same-Day Payment Worksheet. Free tax programs Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits for less than the required amount. Free tax programs The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. Free tax programs IRS may also waive deposit penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. Free tax programs For amounts not properly deposited or not deposited on time, the penalty rates are shown next. Free tax programs Penalty Charged for. Free tax programs . Free tax programs . Free tax programs 2% Deposits made 1 to 5 days late. Free tax programs 5% Deposits made 6 to 15 days late. Free tax programs 10% Deposits made 16 or more days late. Free tax programs Also applies to amounts paid within 10 days of the date of the first notice the IRS sent asking for the tax due. Free tax programs 10% Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return. Free tax programs See Payment with return , earlier in this section, for exceptions. Free tax programs 15% Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. Free tax programs Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. Free tax programs Order in which deposits are applied. Free tax programs   Deposits generally are applied to the most recent tax liability within the year. Free tax programs If you receive a failure-to-deposit penalty notice, you may designate how your deposits are to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. Free tax programs Follow the instructions on the penalty notice that you received. Free tax programs For examples on how the IRS will apply deposits and more information on designating deposits, see Revenue Procedure 2001-58. Free tax programs You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. Free tax programs irs. Free tax programs gov/pub/irs-irbs/irb01-50. Free tax programs pdf. Free tax programs Example. Free tax programs Cedar, Inc. Free tax programs , is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. Free tax programs It does not make the deposit on July 15. Free tax programs On August 15, Cedar, Inc. Free tax programs , deposits $2,000. Free tax programs Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. Free tax programs Accordingly, $500 of the July 15 liability remains undeposited. Free tax programs The penalty on this underdeposit will apply as explained above. Free tax programs Trust fund recovery penalty. Free tax programs   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. Free tax programs The penalty is the full amount of the unpaid trust fund tax. Free tax programs This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. Free tax programs   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. Free tax programs   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship. Free tax programs A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. Free tax programs    Willfully means voluntarily, consciously, and intentionally. Free tax programs A responsible person acts willfully if the person knows that the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. Free tax programs “Average” failure-to-deposit penalty. Free tax programs   IRS may assess an “averaged” failure-to-deposit penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 943, line 17, when your tax liability shown on Form 943, line 11, was $2,500 or more. Free tax programs IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 943, line 11, was $2,500 or more and you did any of the following. Free tax programs Completed Form 943, line 17, instead of Form 943-A. Free tax programs Failed to attach a properly completed Form 943-A. Free tax programs Completed Form 943-A incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. Free tax programs   IRS figures the penalty by allocating your tax liability on Form 943, line 11, equally throughout the tax period. Free tax programs Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. Free tax programs   You can avoid the penalty by reviewing your return before filing it. Free tax programs Follow these steps before filing your Form 943. Free tax programs If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 943, line 17. Free tax programs If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Form 943-A in the lines that represent the dates you paid your employees. Free tax programs Verify that your total liability shown on Form 943, line 17, or Form 943-A, line M, equals your tax liability shown on Form 943, line 11. Free tax programs Do not show negative amounts on Form 943, line 17, or Form 943-A. Free tax programs For prior period errors discovered after December 31, 2008, do not adjust your tax liabilities reported on Form 943, line 17, or on Form 943-A. Free tax programs Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941 and 944 taxes). Free tax programs Form 943 taxes and Form 941/944 taxes are not combined for purposes of applying any of the deposit schedule rules. Free tax programs If a deposit is due, deposi
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Employment-Related Identity Theft

If you have experienced one of the following, this may be an indication your Social Security number or other personal information may have been used by another person without your permission for employment purposes.    

  1. You received a letter 4491C from the Internal Revenue Service stating that you were the victim of employment related identity theft or
  2. You received a notice from the Internal Revenue Service stating that you received wages that you did not earn or
  3. You receive a Form W-2 or 1099 from an employer for whom you did not work or
  4. You receive your annual “Notice of Earnings” statement from the Social Security Administration and the income showing on the statement is more than you have earned or
  5. Your Social Security benefits have been adjusted/denied because of wages that you did not earn

What you should do:

  • Contact the IRS at the number or fax listed on the letter or notice if you received an IRS letter or notice.
  • Contact the Social Security Administration if you received a Form W-2 from an unknown employer, your “Annual Notice of Earnings” from the Social Security Administration shows more wages than you earned or you had your Social Security benefits adjusted/denied. They will review your earnings with you to ensure their records are correct.
  • Review earnings posted to your record on your Social Security Statement. Workers, age 18 and older, may create an account to get their Statement

Additional steps you should take if you suspect that you are the victim of employment related identity theft

  • File a report with your local police department. 
  • Place a fraud alert on your credit reports by contacting any one of the three nationwide credit reporting companies: 

                        Equifax: 800-525-6285  www.equifax.com

                        Experian: 888-397-3742  www.experian.com

                        Trans Union: 800-916-8800  www.transunion.com

                            Federal Trade Commission
                            600 Pennsylvania Avenue NW
                            Washington, DC  20580  

  • Contact any banks or other financial institutions to close any accounts that are unused, have been tampered with or opened without your permission. 
  • If you have information about the identity thief that impacted your personal information negatively, file an online complaint with the Internet Crime Complaint Center (IC3). The IC3 gives victims of cyber-crime a convenient and easy-to-use reporting mechanism that alerts authorities of suspected criminal or civil violations. IC3 sends every complaint to one or more law enforcement or regulatory agencies that have jurisdiction over the matter.

If you are unable to file your tax return because another person has already filed a return under your SSN

  • You are encouraged to contact the IRS at the Identity Theft Specialized Unit (IPSU), toll free at 1-800-908-4490 so we can take steps to further secure your compromised tax account.  Assistors in this unit are specially trained in Identity Theft issues. 
  • Complete Form 14039  or Form 14039SP (Española) to report the identity theft incident, and have an identity theft indicator placed on your account to allow IRS to take protective actions.  

The IPSU hours of Operation:  Monday – Friday 7 a.m. – 7 p.m. your local time (Alaska & Hawaii follow Pacific Time)

For Additional Information

Page Last Reviewed or Updated: 07-Jan-2014

The Free Tax Programs

Free tax programs Publication 1544(SP) - Main Content Table of Contents ¿Por qué hay que declarar estos pagos? ¿Quién tiene que presentar el Formulario 8300-SP?¿Qué pagos tienen que declararse? ¿Qué es efectivo? Número de identificación del contribuyente (TIN) ¿Qué son transacciones relacionadas? ¿Qué se hace en el caso de transacciones sospechosas? Cuándo, dónde y qué se tiene que presentar Ejemplos Multas y sanciones Cómo Obtener Ayuda con los ImpuestosTalleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Free tax programs ¿Por qué hay que declarar estos pagos? A menudo, los contrabandistas y narcotraficantes hacen transacciones de grandes cantidades de efectivo con el propósito de “blanquear” (lavar) dinero proveniente de actividades ilícitas. Free tax programs El término “blanquear” (lavar) significa convertir el dinero “sucio”, u obtenido ilegalmente, en dinero “limpio” (como si fuera obtenido legalmente). Free tax programs El gobierno a menudo puede rastrear el origen de este dinero blanqueado (lavado) mediante los pagos que se declaran. Free tax programs Determinadas leyes aprobadas por el Congreso requieren que se declaren estos pagos. Free tax programs Al cumplir con estas leyes, se proporciona información valiosa para ayudar a poner fin a las operaciones de los evasores de impuestos y los que se benefician del narcotráfico y otras actividades delictivas. Free tax programs La USA Patriot Act (Ley patriota de los Estados Unidos) del año 2001 amplió el alcance de dichas leyes con el propósito de rastrear los fondos usados para llevar a cabo acciones terroristas. Free tax programs ¿Quién tiene que presentar el Formulario 8300-SP? Por regla general, toda persona que se dedique a una ocupación o negocio en los que reciba más de $10,000 en efectivo en una sola transacción, o en varias transacciones relacionadas, tiene que presentar el Formulario 8300-SP. Free tax programs Por ejemplo, es posible que tenga que presentar el Formulario 8300-SP si la ocupación o negocio al cual se dedica es la compraventa de joyas, muebles, barcos, aeronaves o automóviles, si es prestamista, abogado o corredor de bienes raíces, o si se trata de una compañía de seguros o de una agencia de viajes. Free tax programs Las reglas especiales que deben cumplir los secretarios de los tribunales federales o estatales aparecen más adelante bajo Fianza recibida por secretarios de los tribunales. Free tax programs Sin embargo, usted no tiene que presentar el Formulario 8300-SP si la transacción no está relacionada con su ocupación o negocio. Free tax programs Por ejemplo, si es dueño de una joyería y vende su automóvil personal por una cantidad superior a $10,000 en efectivo, no tendrá que presentar el Formulario 8300-SP por esta transacción. Free tax programs Definición de transacción. Free tax programs   Se lleva a cabo una “transacción” cuando: Se venden bienes o propiedades, o se prestan servicios; Se alquila una propiedad; Se intercambia efectivo por otro efectivo; Se contribuye a una cuenta de fideicomiso o a una cuenta en plica (depósito en custodia de un tercero); Se saca o se paga un préstamo; o Se convierte el efectivo en un instrumento negociable, como un cheque o un bono. Free tax programs Definición de persona. Free tax programs   Una “persona” incluye una persona física, una empresa o compañía, una sociedad anónima, una sociedad colectiva, una asociación, un fideicomiso o un caudal hereditario. Free tax programs   A las organizaciones exentas, incluidas las que tienen planes para sus empleados, se las considera también “personas”. Free tax programs Sin embargo, las organizaciones exentas no tienen que presentar el Formulario 8300-SP cuando reciben una donación caritativa superior a $10,000 en efectivo, debido a que dicha donación no la reciben en el transcurso de una ocupación o negocio. Free tax programs Transacciones en el extranjero. Free tax programs   No tiene que presentar el Formulario 8300-SP si toda la transacción (incluyendo la recepción del efectivo) se lleva a cabo fuera de: Los 50 estados de los Estados Unidos, El Distrito de Columbia, Puerto Rico o Una posesión o territorio de los Estados Unidos. Free tax programs Sin embargo, tiene que presentar el Formulario 8300-SP si alguna parte de la transacción (incluyendo la recepción del efectivo) se lleva a cabo en Puerto Rico o en una posesión o territorio de los Estados Unidos y usted está sujeto a las disposiciones del Código Federal de Impuestos Internos. Free tax programs Fianza recibida por los secretarios de los tribunales. Free tax programs   Todo secretario de un tribunal federal o estatal que reciba más de $10,000 en efectivo en concepto de fianza a favor de una persona que ha sido acusada de cualquiera de los delitos penales enumerados a continuación tiene que presentar el Formulario 8300-SP: Todo delito federal relacionado con la ley de control de narcóticos (sustancias controladas), Extorsión (racketeering), Blanqueo (lavado) de dinero y Todo delito estatal que sea considerablemente similar a los mencionados anteriormente en los puntos 1, 2 ó 3. Free tax programs Para obtener más información acerca del reglamento con el que deben cumplir los secretarios de los tribunales, vea la sección 1. Free tax programs 6050I-2 de los Reglamentos Federales del Impuesto Sobre los Ingresos Federales. Free tax programs ¿Qué pagos tienen que declararse? Tiene que presentar el Formulario 8300-SP para declarar el efectivo que le paguen si el mismo: Supera los $10,000, Lo recibió en: Un solo pago en efectivo superior a $10,000, Varios pagos en efectivo recibidos en un período de un año, contado a partir de la fecha en que se hizo el pago inicial, que sumen un total de $10,000 u Otros pagos en efectivo no declarados anteriormente, cuya suma total recibida durante un período de 12 meses sea superior a $10,000. Free tax programs Lo recibió en el curso de su ocupación o negocio, Lo recibió del mismo comprador (o agente) y Lo recibió en una sola transacción o en varias transacciones relacionadas (las cuales se definen más adelante). Free tax programs ¿Qué es efectivo? Efectivo es: El dinero en monedas y billetes de los Estados Unidos (y de cualquier otro país) y Un cheque de cajero, giro bancario, cheque de viajero o giro que se reciba, si tiene un valor nominal de $10,000 o menos y se recibe en: Una transacción que tiene que ser declarada, como se define más adelante o Toda transacción en que a usted le conste que el pagador evita declarar en el Formulario 8300-SP. Free tax programs El efectivo puede incluir un cheque de cajero aunque a éste se le llame “cheque de tesorero” o “cheque bancario”. Free tax programs El efectivo no incluye un cheque girado contra la cuenta bancaria particular de una persona. Free tax programs Un cheque de cajero, giro bancario, cheque de viajero o giro con un valor nominal de más de $10,000 no se considera efectivo. Free tax programs Éstos no se consideran efectivo y usted no tiene que presentar el Formulario 8300-SP cuando los recibe porque, si fueron comprados con dinero en efectivo, el banco u otra institución financiera que los emitió debe presentar el Formulario 104 de la FinCEN para declararlos. Free tax programs Ejemplo 1. Free tax programs Usted es comerciante y se dedica a la compraventa y colección de monedas (numismático). Free tax programs Roberto Coruña le compró monedas de oro por un precio de $13,200. Free tax programs El Sr. Free tax programs Coruña le pagó con $6,200 en moneda estadounidense y un cheque de cajero con un valor nominal de $7,000. Free tax programs El cheque de cajero se considera efectivo. Free tax programs En este caso, ha recibido más de $10,000 en efectivo y tiene que presentar el Formulario 8300-SP para declarar esta transacción. Free tax programs Ejemplo 2. Free tax programs Usted se dedica a la venta de joyas al por menor. Free tax programs María Núñez le compra una joya por $12,000 y le paga con un cheque personal pagadero a usted por la cantidad de $9,600 y con cheques de viajero que ascienden a $2,400. Free tax programs Debido a que el cheque personal no se considera efectivo, usted no ha recibido más de $10,000 en efectivo en la transacción. Free tax programs No tiene que presentar el Formulario 8300-SP. Free tax programs Ejemplo 3. Free tax programs Usted es un comerciante que se dedica a la venta de barcos. Free tax programs Emilia Espinosa le compra un barco por $16,500 y le paga con un cheque de cajero pagadero a usted por dicha cantidad. Free tax programs El cheque de cajero no se considera efectivo, ya que el valor nominal del mismo es más de $10,000. Free tax programs Usted no tiene que presentar el Formulario 8300-SP para declarar esta transacción. Free tax programs Transacciones que se tienen que declarar Una transacción que tiene que declararse es aquélla que consiste en la venta al por menor de alguno de los siguientes: Un artículo de consumo duradero, como un automóvil o un barco. Free tax programs Un artículo de consumo duradero es una propiedad que no es un terreno o un edificio y que: Es apropiado para uso personal, Se espera que dure por lo menos un año bajo uso normal, Tiene un precio de venta mayor de $10,000 y Se puede ver o tocar (propiedad tangible). Free tax programs Por ejemplo, un automóvil cuyo valor es $20,000 es un artículo de consumo duradero, pero un camión de descarga (volquete) o maquinaria utilizada en una fábrica con un valor de $20,000 no lo es. Free tax programs El automóvil es un artículo de consumo duradero aún cuando lo venda a un comprador para uso en una ocupación o negocio. Free tax programs Un artículo coleccionable (por ejemplo, una obra de arte, alfombra, antigüedad, metal, piedra preciosa, sello o moneda). Free tax programs Un viaje o entretenimiento, si el precio total de venta de todos los artículos vendidos para el mismo viaje o evento de entretenimiento en una sola transacción (o varias transacciones relacionadas) es más de $10,000. Free tax programs Al calcular el precio total de venta de todos los artículos vendidos para un viaje o evento de entretenimiento, incluya el precio de venta de los artículos vendidos, como pasajes de avión, habitaciones de hotel y boletos de entrada. Free tax programs Ejemplo. Free tax programs Usted es agente de viajes. Free tax programs Su cliente, Eduardo Juanes, le solicita que flete un avión de pasajeros con el propósito de llevar a un grupo de personas a un evento deportivo en otra ciudad. Free tax programs Además, le solicita que reserve habitaciones en un hotel y boletos de entrada al evento deportivo para los miembros del grupo. Free tax programs El Sr. Free tax programs Juanes le paga a usted con dos giros por un valor de $6,000 cada uno. Free tax programs En esta transacción usted ha recibido más de $10,000 en efectivo y, por lo tanto, tiene que presentar el Formulario 8300-SP. Free tax programs Ventas al por menor. Free tax programs   El término “ventas al por menor” significa toda venta hecha en el transcurso de un negocio u ocupación, principalmente las ventas al consumidor final. Free tax programs   Por lo tanto, si su negocio u ocupación es principalmente de ventas al consumidor final, todas las ventas que haga en el transcurso de su ocupación o negocio son ventas al por menor. Free tax programs Esto incluye toda venta de artículos para reventa. Free tax programs Agente o intermediario. Free tax programs   Una transacción que debe declararse incluye la venta al por menor de los artículos que aparecen en los puntos 1, 2 ó 3 de la lista anterior, aunque el pago haya sido recibido por un agente u otro intermediario en vez de directamente por el vendedor. Free tax programs Excepción a la definición del término “efectivo” No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro que usted reciba en una transacción que tenga que declararse, si una de las siguientes excepciones le corresponde: Excepción en el caso de ciertos préstamos bancarios. Free tax programs   No se clasifican como efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si provienen de un préstamo bancario. Free tax programs Como prueba de que se obtuvieron de un préstamo bancario, puede usar una copia del contrato del préstamo, un documento escrito, instrucciones del banco acerca del gravamen u otra prueba similar. Free tax programs Ejemplo. Free tax programs Usted es concesionario de automóviles. Free tax programs Le vende un automóvil a Carlota Blanco por $11,500. Free tax programs La Srta. Free tax programs Blanco le pagó a usted $2,000 en moneda estadounidense y le entregó un cheque de cajero por $9,500, pagadero a usted y a ella. Free tax programs Se sabe que el cheque de cajero proviene de un préstamo bancario porque contiene instrucciones para que se le registre un gravamen al automóvil como garantía de pago del préstamo y, por lo tanto, el cheque de cajero no se considera efectivo. Free tax programs No tiene que presentar el Formulario 8300-SP en este caso. Free tax programs Excepción en el caso de ciertas ventas a plazos. Free tax programs   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro, si el mismo se recibe como el pago de un pagaré o de un contrato de ventas a plazos (incluido un contrato de arrendamiento que se considera una venta para propósitos del impuesto federal). Free tax programs Sin embargo, esta excepción le corresponde solamente si: Usa pagarés o contratos similares en otras ventas a consumidores en el transcurso normal de su negocio u ocupación y El total de pagos que reciba como producto de la venta el sexagésimo (60) día después de la fecha en que se efectúe la venta o antes, asciende a un 50% o menos del precio de compra. Free tax programs Excepción en el caso de ciertos planes de pagos iniciales. Free tax programs   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro si lo recibió como pago por un artículo de consumo duradero o coleccionable y, además, se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y El pago del saldo del precio de la compra en la fecha de la venta. Free tax programs Lo recibe más de 60 días antes de la fecha de la venta. Free tax programs Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Free tax programs Excepción en el caso de viajes y entretenimiento. Free tax programs   No se considera efectivo un cheque de cajero, giro bancario, cheque de viajero o giro recibido para un viaje o entretenimiento, si se dan todas las condiciones siguientes: Lo recibe conforme a un plan de pagos que requiere: Uno o más pagos iniciales y Que el saldo del precio de compra se pague antes de que se proporcione el artículo de viaje o entretenimiento (como el precio de un pasaje aéreo). Free tax programs Lo recibe más de 60 días antes de la fecha en la cual vence el pago final. Free tax programs Durante el transcurso normal de su ocupación o negocio, usa planes de pagos con las mismas condiciones (o similares) cuando hace ventas a consumidores. Free tax programs Número de identificación del contribuyente (TIN) Tiene que proveer el número correcto de identificación del contribuyente (TIN, por sus siglas en inglés) de la(s) persona(s) de la(s) cual(es) recibe el efectivo. Free tax programs Si la transacción se hace en representación de otra(s) persona(s), usted tiene que proveer el número de identificación del contribuyente de esa(s) persona(s). Free tax programs Si no sabe cuál es el número de identificación del contribuyente de la(s) persona(s), tiene que pedírselo. Free tax programs Usted podría estar sujeto a multas o sanciones por no incluir el número de identificación del contribuyente o por incluir un número incorrecto. Free tax programs Hay tres tipos de número de identificación del contribuyente: El número de identificación de una persona física, incluida una persona que es dueña única de un negocio, es su número de Seguro Social (SSN, por sus siglas en inglés). Free tax programs El número de identificación del contribuyente de una persona que es extranjera y no residente, pero necesita dicho número y no tiene derecho a obtener un número de Seguro Social, es el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) expedido por el IRS. Free tax programs Un número de identificación del contribuyente individual consta de nueve dígitos, similar a un número de Seguro Social. Free tax programs El número de identificación del contribuyente individual de otras personas, incluidas las sociedades anónimas, sociedades colectivas y caudales hereditarios, es el número de identificación del empleador (EIN, por sus siglas en inglés). Free tax programs Excepción. Free tax programs    Usted no está obligado a proporcionar el TIN de un extranjero no residente o una organización extranjera si dicha persona u organización extranjera: No recibe ingresos que estén realmente relacionados con la operación de una ocupación o negocio en los Estados Unidos; No tiene oficina o lugar de negocios, ni agente financiero o agente pagador en los Estados Unidos; No presenta una declaración de impuestos federales; No proporciona un certificado de retención de impuestos, el cual se describe en la sección 1. Free tax programs 1441-1(e)(2) ó (3) ó 1. Free tax programs 1441-5(c)(2)(iv) ó (3)(iii), según se exija en la sección 1. Free tax programs 1441-1(e)(4)(vii); No tiene que proporcionar el TIN en una declaración escrita ni en ningún otro documento obligatorio conforme a la sección 897 o la sección 1445 de los reglamentos de los impuestos sobre el ingreso o En el caso de un extranjero no residente, el mismo no ha optado por presentar una declaración conjunta de impuesto federal sobre los ingresos con su cónyuge, que es ciudadano estadounidense o residente de los Estados Unidos. Free tax programs ¿Qué son transacciones relacionadas? Las transacciones que se lleven a cabo entre un comprador (o un agente del comprador) y un vendedor en un período de 24 horas son transacciones relacionadas. Free tax programs Si usted recibe de un mismo comprador más de $10,000 en efectivo en dos o más transacciones en un período de 24 horas, tiene que tratar las transacciones como una sola transacción y declarar los pagos en el Formulario 8300-SP. Free tax programs Por ejemplo, si en un mismo día le vende a un cliente dos productos por un valor de $6,000 cada uno y el cliente le paga en efectivo, estas transacciones están relacionadas. Free tax programs Debido a que el total de ambas transacciones asciende a $12,000 (más de $10,000), tiene que presentar el Formulario 8300-SP. Free tax programs Más de 24 horas entre transacciones. Free tax programs   Las transacciones son relacionadas aunque se lleven a cabo en un período de más de 24 horas entre ellas y se tiene conocimiento, o tiene razón para saber, que cada transacción es una de una serie de transacciones relacionadas entre ellas. Free tax programs   Por ejemplo, usted es agente de viajes y un cliente le paga $8,000 en efectivo para un viaje. Free tax programs Dos días más tarde, el mismo cliente le paga $3,000 adicionales en efectivo para incluir a otra persona en el viaje. Free tax programs Estas transacciones están relacionadas y, por lo tanto, tiene que presentar el Formulario 8300-SP para declararlas. Free tax programs ¿Qué se hace en el caso de transacciones sospechosas? Si recibe $10,000 o menos en efectivo, puede presentar voluntariamente el Formulario 8300-SP si la transacción parece ser sospechosa. Free tax programs Una transacción es sospechosa si parece que una persona trata de persuadirlo para no presentar el Formulario 8300-SP o trata de que usted presente un Formulario 8300-SP con información falsa o incompleta, o si hay indicios de una posible actividad ilegal. Free tax programs Si usted tiene alguna sospecha, le instamos a que se comunique lo antes posible con Investigación Penal del IRS (Criminal Investigation) de su localidad. Free tax programs O puede llamar gratis a la línea directa de la FinCEN para instituciones financieras, al 1-866-556-3974. Free tax programs El servicio en esta línea telefónica está disponible en inglés. Free tax programs Cuándo, dónde y qué se tiene que presentar La cantidad que usted reciba, así como cuándo la reciba, determinará cuándo tiene que presentar la declaración. Free tax programs Por lo general, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días después de recibir un pago. Free tax programs Si el día en que se vence el plazo para presentar el Formulario 8300-SP (el decimoquinto (15) día o el último día en el que puede presentar el formulario a tiempo) es un sábado, domingo o día feriado oficial, dicho día de vencimiento se pospone hasta el próximo día que no sea sábado, domingo o día feriado oficial. Free tax programs Más de un pago. Free tax programs   En algunas transacciones, el comprador puede acordar con usted pagarle en efectivo a plazos. Free tax programs Si el primer pago es más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Free tax programs Si el primer pago no excede de $10,000, tiene que sumar el primer pago y todo pago posterior que haya recibido en un período de un año, a partir de la fecha en que recibió el primer pago. Free tax programs Cuando el total de los pagos en efectivo ascienda a más de $10,000, tiene que presentar el Formulario 8300-SP dentro de un plazo de 15 días. Free tax programs   Después de presentar el Formulario 8300-SP, tiene que comenzar a contar de nuevo los pagos en efectivo que reciba de ese comprador. Free tax programs Si recibe de dicho comprador más de $10,000 en pagos adicionales en efectivo dentro de un período de 12 meses, tiene que presentar otro Formulario 8300-SP. Free tax programs Tiene que presentar el formulario dentro de un plazo de 15 días a partir de la fecha en la cual recibió el pago que causó que los pagos adicionales sumaran más de $10,000. Free tax programs   Si ya está obligado a presentar el Formulario 8300-SP y recibe pagos adicionales en un período de 15 días antes de la fecha en que debe presentarlo, puede declarar en un solo formulario todos los pagos recibidos. Free tax programs Ejemplo. Free tax programs El 10 de enero usted recibió un pago de $11,000 en efectivo. Free tax programs Recibió también $4,000 el 15 de febrero, $5,000 el 20 de marzo y $6,000 el 12 de mayo en pagos adicionales en efectivo correspondientes a la misma transacción. Free tax programs Tiene que presentar el Formulario 8300-SP a más tardar el 25 de enero por el pago de $11,000. Free tax programs A más tardar el 27 de mayo, debe presentar un Formulario 8300-SP adicional por los pagos adicionales que suman $15,000. Free tax programs ¿Cómo enmendar un informe?    Si va a enmendar un informe, marque el encasillado 1a, en la parte superior del Formulario 8300-SP. Free tax programs Complete el formulario en su totalidad (de la Parte I a la Parte IV) e incluya la información que está enmendando. Free tax programs No adjunte una copia del informe original. Free tax programs Dónde se presenta el Formulario 8300-SP. Free tax programs   Envíe el formulario por correo a la dirección que aparece en las instrucciones del Formulario 8300-SP. Free tax programs Requisito de entregar una notificación al comprador. Free tax programs   Tiene que entregar una notificación por escrito o por vía electrónica a cada persona cuyo nombre aparezca en algún Formulario 8300-SP que usted tenga que presentar. Free tax programs Puede dar la notificación por vía electrónica únicamente si el receptor acepta recibirla en tal formato. Free tax programs La notificación tiene que incluir el nombre y la dirección de su establecimiento, el nombre y el número de teléfono de la persona de contacto y el total de efectivo recibido de esa persona durante el año que usted tiene que declarar. Free tax programs En dicha notificación, tiene que indicar también que está suministrando esta información al IRS . Free tax programs   Tiene que enviar esta notificación al comprador a más tardar el 31 de enero del año siguiente al año en el cual recibió el efectivo que causó que tuviera que presentar el formulario. Free tax programs Debe guardar durante 5 años una copia de cada Formulario 8300-SP que haya presentado. Free tax programs Ejemplos Ejemplo 1. Free tax programs Patricio Moreno es el gerente de ventas de “Automóviles de Exhibición, Inc. Free tax programs ”. Free tax programs El 6 de enero de 2013, Juana Leal le compra un automóvil nuevo y se lo paga con $18,000 en efectivo. Free tax programs Patricio le pide a Juana que le muestre una identificación con el propósito de obtener los datos necesarios para completar el Formulario 8300-SP. Free tax programs Un Formulario 8300-SP debidamente completado correspondiente a esta transacción aparece al final de esta publicación. Free tax programs Patricio tiene que enviar por correo el Formulario 8300-SP a más tardar el día 21 de enero de 2013 a la dirección que aparece en las instrucciones del mismo. Free tax programs Además, tiene que enviarle a Juana una notificación a más tardar el 31 de enero de 2014. Free tax programs Ejemplo 2. Free tax programs Usemos los mismos datos del Ejemplo 1, pero supongamos que en este caso Juana acordó hacer varios pagos en efectivo de $6,000 cada uno el día 6 de enero, el día 6 de febrero y el día 6 de marzo. Free tax programs Patricio tendrá que presentar un Formulario 8300-SP a más tardar el 21 de febrero (15 días después de recibir la totalidad de los pagos en efectivo que asciendan a más de $10,000 dentro de un período de un año. Free tax programs Patricio no está obligado a declarar los $6,000 restantes recibidos en efectivo, ya que esa cantidad no es más de $10,000. Free tax programs No obstante, puede declararlos si cree que se trata de una transacción sospechosa. Free tax programs Multas y sanciones La ley establece que se impongan multas civiles por no: Presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo y Cumplir con el requisito de entregar una notificación a cada persona cuyo nombre aparece en el Formulario 8300-SP. Free tax programs Si usted, a sabiendas, hace caso omiso del requisito de presentar un Formulario 8300-SP correcto para la fecha de vencimiento del mismo, la multa que se le impondrá será la mayor de las dos cantidades siguientes: $25,000 o La cantidad de efectivo que recibió y que estaba obligado a declarar (hasta un máximo de $100,000). Free tax programs La ley establece que se impongan multas y sanciones por: No presentar intencionalmente el Formulario 8300-SP, Presentar intencionalmente un Formulario 8300-SP falso o fraudulento, Impedir o tratar de impedir que se presente el Formulario 8300-SP y Hacer arreglos, ayudar a que se hagan arreglos, o tratar de que se hagan arreglos para que se lleve a cabo una transacción de tal manera que parezca que no es necesario presentar el Formulario 8300-SP. Free tax programs Si intencionalmente no cumple el requisito de presentar el Formulario 8300-SP, podría imponérsele una multa de hasta $250,000 a las personas físicas ($500,000 en el caso de una sociedad anónima) o una condena de hasta 5 años de cárcel, o ambas. Free tax programs Estas cantidades en dólares se imponen de acuerdo a lo estipulado en la sección 3571 del Título 18 del Código de los Estados Unidos. Free tax programs Las sanciones por no presentar el Formulario 8300-SP se pueden imponer también a toda persona (incluso a un pagador) que trate de dificultar o impedir que el vendedor (o el establecimiento comercial) presente un Formulario 8300-SP correcto. Free tax programs Esto incluye todo intento de estructurar la transacción de manera que parezca innecesario presentar el Formulario 8300-SP. Free tax programs “Estructurar” significa dividir una transacción cuantiosa de efectivo en pequeñas transacciones de efectivo. Free tax programs Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Free tax programs Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos. Free tax programs Ayuda gratuita con la preparación de la declaración de impuestos. Free tax programs   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Free tax programs El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Free tax programs En muchas de estas oficinas usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Free tax programs Para ubicar un sitio de ayuda VITA o TCE cerca de usted, visite IRS. Free tax programs gov o llame al 1-800-906-9887 o al 1-800-829-1040. Free tax programs   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Free tax programs Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Free tax programs aarp. Free tax programs org/money/taxaide. Free tax programs   Para más información sobre estos programas, visite www. Free tax programs irs. Free tax programs gov/espanol e ingrese la palabra clave “ VITA ” en la esquina superior derecha. Free tax programs La información está disponible en inglés. Free tax programs Internet. Free tax programs Puede tener acceso al sitio web del IRS, en IRS. Free tax programs gov las 24 horas del día, los 7 días a la semana para: Revisar el estado de su reembolso. Free tax programs Visite www. Free tax programs irs. Free tax programs gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?”. Free tax programs Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free tax programs Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free tax programs Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free tax programs Presentar la declaración por medio del sistema electrónico e-file. Free tax programs Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Free tax programs Descargar formularios, instrucciones y publicaciones (incluyendo los formularios, instrucciones y publicaciones en audio). Free tax programs Pedir productos del IRS a través de Internet. Free tax programs Buscar información sobre sus preguntas acerca de impuestos en Internet. Free tax programs Buscar publicaciones en Internet por tema o palabra clave. Free tax programs Utilizar el Código de Impuestos Internos, los reglamentos u otras guías oficiales a través de Internet. Free tax programs Ver los Internal Revenue Bulletins (Boletines del IRS, o IRB por sus siglas en inglés) publicados en los últimos años. Free tax programs Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Free tax programs irs. Free tax programs gov/individuals. Free tax programs Esta herramienta está disponible en inglés. Free tax programs Saber si tiene que presentar el Formulario 6251, utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo). Free tax programs Esta herramienta está disponible en inglés en el sitio www. Free tax programs irs. Free tax programs gov/individuals. Free tax programs Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Free tax programs Obtener información acerca de cómo comenzar y administrar un pequeño negocio. Free tax programs Teléfono. Free tax programs Muchos servicios están disponibles por teléfono:  Cómo pedir formularios, instrucciones y publicaciones. Free tax programs Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Free tax programs Deberá recibir lo que ha pedido dentro de 10 días. Free tax programs Cómo hacer preguntas relacionadas con los impuestos. Free tax programs Llame al IRS para hacer preguntas al 1-800-829-1040. Free tax programs Cómo resolver problemas. Free tax programs Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Free tax programs Un funcionario le puede explicar las cartas del IRS, ayudar a hacer solicitudes para ajustes a su cuenta tributaria o ayudarle a establecer un plan de pagos. Free tax programs Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Free tax programs Para obtener el número telefónico, visite el sitio web www. Free tax programs irs. Free tax programs gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free tax programs Equipo TTY/TDD. Free tax programs Las personas que son sordas, tienen problemas auditivos o quienes tienen incapacidades del habla y tienen acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Free tax programs Temas TeleTax. Free tax programs Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Free tax programs Información sobre los reembolsos. Free tax programs Puede verificar el estado de su reembolso en la nueva aplicación del IRS para teléfonos móviles. Free tax programs Descargue gratuitamente la aplicación IRS2Go visitando la tienda de aplicaciones de iTunes o la tienda para las aplicaciones para los teléfonos Android. Free tax programs IRS2Go es una nueva manera en donde puede obtener información y recursos. Free tax programs Para revisar el estado de su reembolso, llame al 1-800-829-4477 (información automatizada sobre reembolsos en español, 24 horas al día, 7 días a la semana). Free tax programs Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Free tax programs Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Free tax programs Tenga a mano su declaración de impuestos para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Free tax programs Los reembolsos se envían el viernes de cada semana. Free tax programs Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Free tax programs Otra información sobre reembolsos. Free tax programs Para revisar el estado de un reembolso de un año anterior o un reembolso de una declaración enmendada, llame al 1-800-829-1040. Free tax programs Evaluación de la calidad de nuestros servicios telefónicos. Free tax programs Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Free tax programs Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se lleven a cabo. Free tax programs Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Free tax programs Visitas en persona. Free tax programs Muchos productos y servicios están disponibles en varios lugares sin la necesidad de tener cita previa. Free tax programs   Productos. Free tax programs Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener ciertos formularios, instrucciones y publicaciones. Free tax programs Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Free tax programs Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código de Impuestos Internos, reglamentos, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Free tax programs Servicios. Free tax programs Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Free tax programs Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta tributaria o ayudarle a establecer un plan de pagos. Free tax programs Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Free tax programs No se necesita cita, simplemente visite y haga su consulta. Free tax programs Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Free tax programs Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Free tax programs Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Free tax programs Los demás asuntos se tramitan sin necesidad de hacer una cita. Free tax programs Para obtener el número telefónico de la oficina local, visite el sitio web www. Free tax programs irs. Free tax programs gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Free tax programs Correspondencia. Free tax programs Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección que se proporciona a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Free tax programs  Internal Revenue Service 1201 N. Free tax programs Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Free tax programs    El Servicio del Defensor del Contribuyente (TAS, por sus siglas en inglés) es su voz ante el IRS. Free tax programs Nuestro trabajo es asegurarnos que cada contribuyente sea tratado de manera justa y que usted conozca y entienda sus derechos. Free tax programs Nosotros ofrecemos ayuda gratuita para guiarle a través del proceso confuso de resolver problemas tributarios que usted no ha podido resolver por su cuenta. Free tax programs Recuerde, lo peor que puede hacer es no hacer nada al respecto. Free tax programs    TAS le puede ayudar si usted no puede resolver su problema con el IRS y: Su problema le está causando dificultades económicas a usted, a su familia o a su negocio. Free tax programs Usted (o su negocio) está enfrentando una amenaza inmediata de alguna acción que se podría tomar en contra de usted. Free tax programs Usted se ha tratado de comunicar con el IRS, pero nadie le ha respondido o el IRS no le ha respondido para la fecha prometida. Free tax programs   Si usted reúne los requisitos para recibir nuestra ayuda, nosotros haremos todo lo que esté en nuestro poder para resolver su problema. Free tax programs A usted se le asignará un defensor, quien estará con usted durante todo el proceso. Free tax programs Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Free tax programs Aunque TAS es una organización independiente dentro del IRS, nuestros defensores conocen cómo trabajar con el IRS para poder resolver sus problemas. Free tax programs Y nuestros servicios siempre son gratuitos. Free tax programs   Como contribuyente, usted tiene derechos. Free tax programs El IRS tiene que cumplir con esos derechos al tratar con usted. Free tax programs Nuestro conjunto de recursos en www. Free tax programs TaxpayerAdvocate. Free tax programs irs. Free tax programs gov le puede ayudar a entender estos derechos. Free tax programs   Si cree que TAS podría ayudarle, comuníquese con su defensor local, cuyo número telefónico se encuentra en su guía telefónica y en nuestro sitio web en www. Free tax programs irs. Free tax programs gov/advocate. Free tax programs Además, puede llamar a nuestro número telefónico libre de cargos, al 1-877-777-4778. Free tax programs   Además, TAS también maneja problemas de gran escala y problemas sistémicos que afectan a muchos contribuyentes. Free tax programs Si usted conoce acerca de alguno de estos asuntos, por favor, infórmelo a nuestra oficina a través del Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en www. Free tax programs irs. Free tax programs gov/advocate. Free tax programs Talleres de Asistencia Tributaria para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés). Free tax programs   Los LITC son organizaciones independientes del IRS. Free tax programs Algunos talleres le prestan servicios a personas cuyos ingresos están por debajo de ciertos niveles y necesitan resolver un asunto tributario. Free tax programs Estos talleres proveen representación profesional ante el IRS o en los tribunales con asuntos como auditorías, apelaciones, litigios sobre el cobro de impuestos y otros asuntos de manera gratuita o por un cargo mínimo. Free tax programs Además, algunos talleres pueden proveer información sobre los derechos y responsabilidades de los contribuyentes en muchos idiomas para las personas que hablan inglés como segunda lengua. Free tax programs Si desea más información y para encontrar un taller que le quede cerca, vea la página dedicada a los LITC en www. Free tax programs irs. Free tax programs gov/espanol, la cual se encuentra bajo el enlace “Defensor del Contribuyente” o vea la Publicación 4134(SP), Lista de Talleres para Contribuyentes de Bajos Ingresos (o la Publicación 4134, en inglés). Free tax programs Puede obtener esta publicación llamando al 1-800-829-3676 o en su oficina local del IRS. Free tax programs Servicios gratuitos para los impuestos. Free tax programs   Para saber qué servicios están disponibles, obtenga la Publicación 910, IRS Guide to Free Tax Services (Guía de servicios gratuitos relacionados con los impuestos), en inglés. Free tax programs Contiene una lista de recursos gratuitos relacionados con los impuestos, incluidas las publicaciones, y explica sobre servicios de educación tributaria y programas de ayuda. Free tax programs Además, cuenta con un índice de más de 100 temas tributarios (TeleTax), o sea, información tributaria grabada que puede escuchar por teléfono. Free tax programs La mayor parte de la información y los servicios identificados en esta publicación están disponibles a usted libre de cargos. Free tax programs Si acaso tendría que incurrir en un cargo para obtener algún recurso o servicio, la publicación así lo indicaría. Free tax programs   Para personas discapacitadas, se pueden solicitar versiones de productos publicados por el IRS en formatos alternativos. Free tax programs Discos DVD para productos tributarios. Free tax programs Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Free tax programs Formularios, instrucciones y publicaciones de impuestos de años anteriores. Free tax programs Tax Map (Mapa Tributario): una herramienta de búsqueda electrónica y de ayuda. Free tax programs Preguntas sobre leyes tributarias hechas con frecuencia. Free tax programs Tax Topics (Temas Tributarios) del sistema telefónico de respuesta del IRS. Free tax programs Código de Impuestos Internos — Título 26 del Código de los Estados Unidos. Free tax programs Enlaces a otros materiales tributarios para búsqueda en la Internet. Free tax programs Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Free tax programs Internal Revenue Bulletins (Boletines del IRS). Free tax programs Apoyo técnico telefónico gratuito y por correo electrónico. Free tax programs El CD que se expide dos veces al año. Free tax programs  — La primera entrega se envía a principios de enero. Free tax programs  — La última entrega se envía a principios de marzo. Free tax programs Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Free tax programs irs. Free tax programs gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Free tax programs This image is too large to be displayed in the current screen. Free tax programs Please click the link to view the image. Free tax programs Filled-In Form 8300-SP Prev  Up  Next   Home   More Online Publications