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Free tax programs 8. Free tax programs   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. Free tax programs Cash method. Free tax programs Car and Truck ExpensesOffice in the home. Free tax programs Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. Free tax programs InsuranceHow to figure the deduction. Free tax programs Interest Legal and Professional FeesTax preparation fees. Free tax programs Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. Free tax programs Taxi, commuter bus, and limousine. Free tax programs Baggage and shipping. Free tax programs Car or truck. Free tax programs Meals and lodging. Free tax programs Cleaning. Free tax programs Telephone. Free tax programs Tips. Free tax programs More information. Free tax programs Business Use of Your HomeExceptions to exclusive use. Free tax programs Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. Free tax programs These costs are known as business expenses. Free tax programs These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. Free tax programs To be deductible, a business expense must be both ordinary and necessary. Free tax programs An ordinary expense is one that is common and accepted in your field of business. Free tax programs A necessary expense is one that is helpful and appropriate for your business. Free tax programs An expense does not have to be indispensable to be considered necessary. Free tax programs For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. Free tax programs If you have an expense that is partly for business and partly personal, separate the personal part from the business part. Free tax programs The personal part is not deductible. Free tax programs Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. Free tax programs Bad Debts If someone owes you money you cannot collect, you have a bad debt. Free tax programs There are two kinds of bad debts, business bad debts and nonbusiness bad debts. Free tax programs A business bad debt is generally one that comes from operating your trade or business. Free tax programs You may be able to deduct business bad debts as an expense on your business tax return. Free tax programs Business bad debt. Free tax programs   A business bad debt is a loss from the worthlessness of a debt that was either of the following. Free tax programs Created or acquired in your business. Free tax programs Closely related to your business when it became partly or totally worthless. Free tax programs A debt is closely related to your business if your primary motive for incurring the debt is a business reason. Free tax programs   Business bad debts are mainly the result of credit sales to customers. Free tax programs They can also be the result of loans to suppliers, clients, employees, or distributors. Free tax programs Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. Free tax programs If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. Free tax programs    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. Free tax programs Accrual method. Free tax programs   If you use an accrual method of accounting, you normally report income as you earn it. Free tax programs You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. Free tax programs Cash method. Free tax programs   If you use the cash method of accounting, you normally report income when you receive payment. Free tax programs You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. Free tax programs More information. Free tax programs   For more information about business bad debts, see chapter 10 in Publication 535. Free tax programs Nonbusiness bad debts. Free tax programs   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). Free tax programs For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. Free tax programs Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. Free tax programs You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. Free tax programs You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. Free tax programs See Form 8936 and Form 8910 for more information. Free tax programs Local transportation expenses. Free tax programs   Local transportation expenses include the ordinary and necessary costs of all the following. Free tax programs Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Free tax programs Tax home is defined later. Free tax programs Visiting clients or customers. Free tax programs Going to a business meeting away from your regular workplace. Free tax programs Getting from your home to a temporary workplace when you have one or more regular places of work. Free tax programs These temporary workplaces can be either within the area of your tax home or outside that area. Free tax programs Local business transportation does not include expenses you have while traveling away from home overnight. Free tax programs Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. Free tax programs However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Free tax programs   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free tax programs It includes the entire city or general area in which your business or work is located. Free tax programs Example. Free tax programs You operate a printing business out of rented office space. Free tax programs You use your van to deliver completed jobs to your customers. Free tax programs You can deduct the cost of round-trip transportation between your customers and your print shop. Free tax programs    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. Free tax programs These costs are personal commuting expenses. Free tax programs Office in the home. Free tax programs   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. Free tax programs For more information, see Business Use of Your Home, later. Free tax programs Example. Free tax programs You are a graphics designer. Free tax programs You operate your business out of your home. Free tax programs Your home qualifies as your principal place of business. Free tax programs You occasionally have to drive to your clients to deliver your completed work. Free tax programs You can deduct the cost of the round-trip transportation between your home and your clients. Free tax programs Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. Free tax programs Standard mileage rate. Free tax programs Actual expenses. Free tax programs Standard mileage rate. Free tax programs   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Free tax programs For 2013, the standard mileage rate is 56. Free tax programs 5 cents per mile. Free tax programs    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. Free tax programs Choosing the standard mileage rate. Free tax programs   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. Free tax programs In later years, you can choose to use either the standard mileage rate or actual expenses. Free tax programs   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Free tax programs Standard mileage rate not allowed. Free tax programs   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Free tax programs Parking fees and tolls. Free tax programs   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Free tax programs (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Free tax programs ) Actual expenses. Free tax programs   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. Free tax programs    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. Free tax programs   Actual car expenses include the costs of the following items. Free tax programs Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Free tax programs You can divide your expenses based on the miles driven for each purpose. Free tax programs Example. Free tax programs You are the sole proprietor of a flower shop. Free tax programs You drove your van 20,000 miles during the year. Free tax programs 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). Free tax programs You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Free tax programs More information. Free tax programs   For more information about the rules for claiming car and truck expenses, see Publication 463. Free tax programs Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. Free tax programs The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free tax programs For details, see chapter 11 in Publication 535. Free tax programs That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free tax programs Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Free tax programs You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. Free tax programs This method of deducting the cost of business property is called depreciation. Free tax programs The discussion here is brief. Free tax programs You will find more information about depreciation in Publication 946. Free tax programs What property can be depreciated?   You can depreciate property if it meets all the following requirements. Free tax programs It must be property you own. Free tax programs It must be used in business or held to produce income. Free tax programs You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. Free tax programs It must have a useful life that extends substantially beyond the year it is placed in service. Free tax programs It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Free tax programs You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. Free tax programs It must not be excepted property. Free tax programs This includes property placed in service and disposed of in the same year. Free tax programs Repairs. Free tax programs    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. Free tax programs You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. Free tax programs Depreciation method. Free tax programs   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). Free tax programs MACRS is discussed in detail in Publication 946. Free tax programs Section 179 deduction. Free tax programs   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Free tax programs This deduction is known as the “section 179 deduction. Free tax programs ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). Free tax programs See IRC 179(e). Free tax programs   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Free tax programs The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). Free tax programs Special rules apply to trucks and vans. Free tax programs For more information, see Publication 946. Free tax programs It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. Free tax programs    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. Free tax programs For more information, see the Instructions for Form 4562 or Publication 946. Free tax programs Listed property. Free tax programs   You must follow special rules and recordkeeping requirements when depreciating listed property. Free tax programs Listed property is any of the following. Free tax programs Most passenger automobiles. Free tax programs Most other property used for transportation. Free tax programs Any property of a type generally used for entertainment, recreation, or amusement. Free tax programs Certain computers and related peripheral equipment. Free tax programs   For more information about listed property, see Publication 946. Free tax programs Form 4562. Free tax programs   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. Free tax programs Depreciation on property placed in service during the current tax year. Free tax programs A section 179 deduction. Free tax programs Depreciation on any listed property (regardless of when it was placed in service). Free tax programs    If you have to use Form 4562, you must file Schedule C. Free tax programs You cannot use Schedule C-EZ. Free tax programs   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. Free tax programs The pay may be in cash, property, or services. Free tax programs To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. Free tax programs In addition, the pay must meet both the following tests. Free tax programs The pay must be reasonable. Free tax programs The pay must be for services performed. Free tax programs Chapter 2 in Publication 535 explains and defines these requirements. Free tax programs You cannot deduct your own salary or any personal withdrawals you make from your business. Free tax programs As a sole proprietor, you are not an employee of the business. Free tax programs If you had employees during the year, you must use Schedule C. Free tax programs You cannot use Schedule C-EZ. Free tax programs Kinds of pay. Free tax programs   Some of the ways you may provide pay to your employees are listed below. Free tax programs For an explanation of each of these items, see chapter 2 in Publication 535. Free tax programs Awards. Free tax programs Bonuses. Free tax programs Education expenses. Free tax programs Fringe benefits (discussed later). Free tax programs Loans or advances you do not expect the employee to repay if they are for personal services actually performed. Free tax programs Property you transfer to an employee as payment for services. Free tax programs Reimbursements for employee business expenses. Free tax programs Sick pay. Free tax programs Vacation pay. Free tax programs Fringe benefits. Free tax programs   A fringe benefit is a form of pay for the performance of services. Free tax programs The following are examples of fringe benefits. Free tax programs Benefits under qualified employee benefit programs. Free tax programs Meals and lodging. Free tax programs The use of a car. Free tax programs Flights on airplanes. Free tax programs Discounts on property or services. Free tax programs Memberships in country clubs or other social clubs. Free tax programs Tickets to entertainment or sporting events. Free tax programs   Employee benefit programs include the following. Free tax programs Accident and health plans. Free tax programs Adoption assistance. Free tax programs Cafeteria plans. Free tax programs Dependent care assistance. Free tax programs Educational assistance. Free tax programs Group-term life insurance coverage. Free tax programs Welfare benefit funds. Free tax programs   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. Free tax programs For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. Free tax programs If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. Free tax programs    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. Free tax programs For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free tax programs Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. Free tax programs Fire, theft, flood, or similar insurance. Free tax programs Credit insurance that covers losses from business bad debts. Free tax programs Group hospitalization and medical insurance for employees, including long-term care insurance. Free tax programs Liability insurance. Free tax programs Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Free tax programs Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Free tax programs Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Free tax programs Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Free tax programs Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Free tax programs If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Free tax programs If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Free tax programs Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. Free tax programs Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Free tax programs Nondeductible premiums. Free tax programs   You cannot deduct premiums on the following kinds of insurance. Free tax programs Self-insurance reserve funds. Free tax programs You cannot deduct amounts credited to a reserve set up for self-insurance. Free tax programs This applies even if you cannot get business insurance coverage for certain business risks. Free tax programs However, your actual losses may be deductible. Free tax programs For more information, see Publication 547, Casualties, Disasters, and Thefts. Free tax programs Loss of earnings. Free tax programs You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. Free tax programs However, see item (8) in the previous list. Free tax programs Certain life insurance and annuities. Free tax programs For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Free tax programs You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Free tax programs A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Free tax programs For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Free tax programs The disallowance applies without regard to whom the policy covers. Free tax programs Insurance to secure a loan. Free tax programs If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Free tax programs Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Free tax programs In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. Free tax programs Self-employed health insurance deduction. Free tax programs   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. Free tax programs How to figure the deduction. Free tax programs   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Free tax programs However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. Free tax programs You have more than one source of income subject to self-employment tax. Free tax programs You file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free tax programs You are using amounts paid for qualified long-term care insurance to figure the deduction. Free tax programs Prepayment. Free tax programs   You cannot deduct expenses in advance, even if you pay them in advance. Free tax programs This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Free tax programs Example. Free tax programs In 2013, you signed a 3-year insurance contract. Free tax programs Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Free tax programs You can deduct in 2014 and 2015 the premium allocable to those years. Free tax programs More information. Free tax programs   For more information about deducting insurance, see chapter 6 in Publication 535. Free tax programs Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Free tax programs Interest relates to your business if you use the proceeds of the loan for a business expense. Free tax programs It does not matter what type of property secures the loan. Free tax programs You can deduct interest on a debt only if you meet all of the following requirements. Free tax programs You are legally liable for that debt. Free tax programs Both you and the lender intend that the debt be repaid. Free tax programs You and the lender have a true debtor-creditor relationship. Free tax programs You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. Free tax programs If a loan is part business and part personal, you must divide the interest between the personal part and the business part. Free tax programs Example. Free tax programs In 2013, you paid $600 interest on a car loan. Free tax programs During 2013, you used the car 60% for business and 40% for personal purposes. Free tax programs You are claiming actual expenses on the car. Free tax programs You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. Free tax programs The remaining interest of $240 is a nondeductible personal expense. Free tax programs More information. Free tax programs   For more information about deducting interest, see chapter 4 in Publication 535. Free tax programs That chapter explains the following items. Free tax programs Interest you can deduct. Free tax programs Interest you cannot deduct. Free tax programs How to allocate interest between personal and business use. Free tax programs When to deduct interest. Free tax programs The rules for a below-market interest rate loan. Free tax programs (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Free tax programs ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. Free tax programs However, you usually cannot deduct legal fees you pay to acquire business assets. Free tax programs Add them to the basis of the property. Free tax programs If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. Free tax programs The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. Free tax programs For more information, see Publication 529, Miscellaneous Deductions. Free tax programs Tax preparation fees. Free tax programs   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. Free tax programs You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. Free tax programs   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. Free tax programs Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. Free tax programs SEP (Simplified Employee Pension) plans. Free tax programs SIMPLE (Savings Incentive Match Plan for Employees) plans. Free tax programs Qualified plans (including Keogh or H. Free tax programs R. Free tax programs 10 plans). Free tax programs SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. Free tax programs You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. Free tax programs If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. Free tax programs You can also deduct trustees' fees if contributions to the plan do not cover them. Free tax programs Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free tax programs You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Free tax programs Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. Free tax programs These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. Free tax programs For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free tax programs Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. Free tax programs Rent Expense Rent is any amount you pay for the use of property you do not own. Free tax programs In general, you can deduct rent as a business expense only if the rent is for property you use in your business. Free tax programs If you have or will receive equity in or title to the property, you cannot deduct the rent. Free tax programs Unreasonable rent. Free tax programs   You cannot take a rental deduction for unreasonable rents. Free tax programs Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Free tax programs Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Free tax programs Rent is not unreasonable just because it is figured as a percentage of gross receipts. Free tax programs   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Free tax programs For a list of the other related persons, see section 267 of the Internal Revenue Code. Free tax programs Rent on your home. Free tax programs   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Free tax programs You must meet the requirements for business use of your home. Free tax programs For more information, see Business Use of Your Home , later. Free tax programs Rent paid in advance. Free tax programs   Generally, rent paid in your business is deductible in the year paid or accrued. Free tax programs If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Free tax programs You can deduct the rest of your payment only over the period to which it applies. Free tax programs More information. Free tax programs   For more information about rent, see chapter 3 in Publication 535. Free tax programs Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Free tax programs Income taxes. Free tax programs   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. Free tax programs You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Free tax programs Do not deduct federal income tax. Free tax programs Employment taxes. Free tax programs   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Free tax programs Employment taxes are discussed briefly in chapter 1. Free tax programs You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. Free tax programs Deduct these payments as taxes. Free tax programs Self-employment tax. Free tax programs   You can deduct one-half of your self-employment tax on line 27 of Form 1040. Free tax programs Self-employment tax is discussed in chapters 1 and 10. Free tax programs Personal property tax. Free tax programs   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. Free tax programs   You can also deduct registration fees for the right to use property within a state or local area. Free tax programs Example. Free tax programs May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. Free tax programs They had to pay $25 for their annual state license tags and $20 for their city registration sticker. Free tax programs They also paid $235 in city personal property tax on the car, for a total of $280. Free tax programs They are claiming their actual car expenses. Free tax programs Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. Free tax programs Real estate taxes. Free tax programs   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. Free tax programs Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free tax programs The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free tax programs   For more information about real estate taxes, see chapter 5 in Publication 535. Free tax programs That chapter explains special rules for deducting the following items. Free tax programs Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. Free tax programs Real estate taxes when you buy or sell property during the year. Free tax programs Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. Free tax programs Sales tax. Free tax programs   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free tax programs If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free tax programs If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free tax programs If the property is depreciable, add the sales tax to the basis for depreciation. Free tax programs For information on the basis of property, see Publication 551, Basis of Assets. Free tax programs    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free tax programs Do not include these taxes in gross receipts or sales. Free tax programs Excise taxes. Free tax programs   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. Free tax programs Excise taxes are discussed briefly in chapter 1. Free tax programs Fuel taxes. Free tax programs   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. Free tax programs Do not deduct these taxes as a separate item. Free tax programs   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free tax programs For more information, see Publication 510, Excise Taxes. Free tax programs Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Free tax programs Table 8-1. Free tax programs When Are Entertainment Expenses Deductible? (Note. Free tax programs The following is a summary of the rules for deducting entertainment expenses. Free tax programs For more details about these rules, see Publication 463. Free tax programs ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Free tax programs Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Free tax programs An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Free tax programs A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. Free tax programs Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Free tax programs   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. Free tax programs Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Free tax programs You cannot deduct expenses that are lavish or extravagant under the circumstances. Free tax programs You generally can deduct only 50% of your unreimbursed entertainment expenses. Free tax programs Travel expenses. Free tax programs   These are the ordinary and necessary expenses of traveling away from home for your business. Free tax programs You are traveling away from home if both the following conditions are met. Free tax programs Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. Free tax programs You need to get sleep or rest to meet the demands of your work while away from home. Free tax programs Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free tax programs It includes the entire city or general area in which your business is located. Free tax programs See Publication 463 for more information. Free tax programs   The following is a brief discussion of the expenses you can deduct. Free tax programs Transportation. Free tax programs   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. Free tax programs Taxi, commuter bus, and limousine. Free tax programs   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. Free tax programs Baggage and shipping. Free tax programs   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. Free tax programs Car or truck. Free tax programs   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. Free tax programs You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. Free tax programs If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Free tax programs Meals and lodging. Free tax programs   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Free tax programs In most cases, you can deduct only 50% of your meal expenses. Free tax programs Cleaning. Free tax programs   You can deduct the costs of dry cleaning and laundry while on your business trip. Free tax programs Telephone. Free tax programs   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. Free tax programs Tips. Free tax programs   You can deduct the tips you pay for any expense in this list. Free tax programs More information. Free tax programs   For more information about travel expenses, see Publication 463. Free tax programs Entertainment expenses. Free tax programs   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. Free tax programs In most cases, you can deduct only 50% of these expenses. Free tax programs   The following are examples of entertainment expenses. Free tax programs Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. Free tax programs Providing meals, a hotel suite, or a car to business customers or their families. Free tax programs To be deductible, the expenses must meet the rules listed in Table 8-1. Free tax programs For details about these rules, see Publication 463. Free tax programs Reimbursing your employees for expenses. Free tax programs   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. Free tax programs The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free tax programs For details, see chapter 11 in Publication 535. Free tax programs That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free tax programs Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. Free tax programs Even then, your deduction may be limited. Free tax programs To qualify to claim expenses for business use of your home, you must meet the following tests. Free tax programs Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. Free tax programs Exclusive use. Free tax programs   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Free tax programs The area used for business can be a room or other separately identifiable space. Free tax programs The space does not need to be marked off by a permanent partition. Free tax programs   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Free tax programs Example. Free tax programs You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Free tax programs Your family also uses the den for recreation. Free tax programs The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. Free tax programs Exceptions to exclusive use. Free tax programs   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. Free tax programs For the storage of inventory or product samples. Free tax programs As a daycare facility. Free tax programs For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Free tax programs Regular use. Free tax programs   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. Free tax programs You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. Free tax programs Principal place of business. Free tax programs   You can have more than one business location, including your home, for a single trade or business. Free tax programs To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. Free tax programs To determine your principal place of business, you must consider all the facts and circumstances. Free tax programs   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Free tax programs You use it exclusively and regularly for administrative or management activities of your business. Free tax programs You have no other fixed location where you conduct substantial administrative or management activities of your business. Free tax programs   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Free tax programs The relative importance of the activities performed at each location. Free tax programs If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. Free tax programs   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Free tax programs However, for other ways to qualify to deduct home office expenses, see Publication 587. Free tax programs Deduction limit. Free tax programs   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Free tax programs If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Free tax programs   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. Free tax programs The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Free tax programs The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Free tax programs Do not include in (2) above your deduction for one-half of your self-employment tax. Free tax programs   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Free tax programs New simplified method. Free tax programs    The IRS now provides a simplified method to determine your expenses for business use of your home. Free tax programs The simplified method is an alternative to calculating and substantiating actual expenses. Free tax programs In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. Free tax programs The area you use to figure your deduction is limited to 300 square feet. Free tax programs For more information, see the Instructions for Schedule C. Free tax programs More information. Free tax programs   For more information on deducting expenses for the business use of your home, see Publication 587. Free tax programs Other Expenses You Can Deduct You may also be able to deduct the following expenses. Free tax programs See Publication 535 to find out whether you can deduct them. Free tax programs Advertising. Free tax programs Bank fees. Free tax programs Donations to business organizations. Free tax programs Education expenses. Free tax programs Energy efficient commercial buildings deduction expenses. Free tax programs Impairment-related expenses. Free tax programs Interview expense allowances. Free tax programs Licenses and regulatory fees. Free tax programs Moving machinery. Free tax programs Outplacement services. Free tax programs Penalties and fines you pay for late performance or nonperformance of a contract. Free tax programs Repairs that keep your property in a normal efficient operating condition. Free tax programs Repayments of income. Free tax programs Subscriptions to trade or professional publications. Free tax programs Supplies and materials. Free tax programs Utilities. Free tax programs Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. Free tax programs For more information, see Publication 535. Free tax programs Bribes and kickbacks. Free tax programs Charitable contributions. Free tax programs Demolition expenses or losses. Free tax programs Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Free tax programs Lobbying expenses. Free tax programs Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Free tax programs Personal, living, and family expenses. Free tax programs Political contributions. Free tax programs Repairs that add to the value of your property or significantly increase its life. 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The Free Tax Programs

Free tax programs Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. Free tax programs Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. Free tax programs Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. Free tax programs Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. Free tax programs Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. Free tax programs Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. Free tax programs Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. Free tax programs Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. Free tax programs Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. Free tax programs Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. Free tax programs B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. Free tax programs Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. Free tax programs Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. Free tax programs Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. Free tax programs Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. Free tax programs C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. Free tax programs Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. Free tax programs Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Free tax programs Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. Free tax programs Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. Free tax programs Deducción de la contribución, Deducción de la contribución. Free tax programs Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. Free tax programs Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. Free tax programs COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. Free tax programs Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Free tax programs Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. Free tax programs Terceros pagadores, Terceros pagadores. Free tax programs Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. Free tax programs Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. Free tax programs Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. Free tax programs Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. Free tax programs Excepciones al requisito de los $150 o $2,500, Excepciones. Free tax programs Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. Free tax programs Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). Free tax programs Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. Free tax programs Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. Free tax programs Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Free tax programs Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. Free tax programs Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. Free tax programs Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. Free tax programs Depósitos en días laborables solamente, Depósitos en días laborables solamente. Free tax programs Depósitos, cuándo se hacen, 11. Free tax programs Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. Free tax programs Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. Free tax programs Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. Free tax programs Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. Free tax programs Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. Free tax programs Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. Free tax programs Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. Free tax programs Patronos nuevos, Patronos nuevos. Free tax programs Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. Free tax programs Período de depósito, Período de depósito. Free tax programs Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. Free tax programs Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. Free tax programs Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. Free tax programs Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. Free tax programs Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. Free tax programs Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. Free tax programs Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. Free tax programs Requisito de los $2,500, Requisito de los $2,500. Free tax programs Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. Free tax programs Depósitos hechos a tiempo, Depósitos hechos a tiempo. Free tax programs Opción de pago el mismo día, Opción de pago el mismo día. Free tax programs Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. Free tax programs Registro de depósitos, Registro de depósitos. Free tax programs Requisito de depósito electrónico, Requisito de depósito electrónico. Free tax programs Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. Free tax programs Empleado Definición, 2. Free tax programs ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. Free tax programs Según el derecho común, Definición de empleado según el derecho común. Free tax programs Empleado doméstico Requisito de $1,900, Requisito de $1,900. Free tax programs Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. Free tax programs Empleados arrendados, Empleados arrendados. Free tax programs Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). Free tax programs Exención, disposiciones de, Disposiciones de exención. Free tax programs Especialista en servicios técnicos, Especialista en servicios técnicos. Free tax programs F Formulario 499R-2/W-2PR, 13. Free tax programs Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. Free tax programs SS-8PR, Ayuda provista por el IRS. Free tax programs W-3PR, 13. Free tax programs Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). Free tax programs , Ley Federal de Contribución para el Desempleo (FUTA). Free tax programs Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. Free tax programs G Gastos de viaje y de representación, Gastos de viaje y de representación. Free tax programs I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. Free tax programs Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. Free tax programs Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. Free tax programs Vendedores directos, Vendedores directos. Free tax programs Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. Free tax programs Los Formularios 499R-2/W-2PR y W-3PR, 13. Free tax programs Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. Free tax programs Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. Free tax programs Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. Free tax programs M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. Free tax programs , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. Free tax programs Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. Free tax programs Agentes de reportación, Agentes de reportación. Free tax programs Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. Free tax programs Multa promediada por no depositar, Multa promediada por no depositar. Free tax programs Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. Free tax programs Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. Free tax programs N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. Free tax programs Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. Free tax programs Número de identificación patronal (EIN), 3. Free tax programs Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. Free tax programs Número de Seguro Social (SSN) , 4. Free tax programs Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. Free tax programs Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. Free tax programs Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. Free tax programs Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. Free tax programs P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. Free tax programs Transportación (beneficios de transporte), Transportación (beneficios de transporte). Free tax programs Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. Free tax programs Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. Free tax programs Empleados domésticos, Empleados domésticos. Free tax programs Formulario 940-PR, Formulario 940-PR. Free tax programs Tasa de la contribución, Tasa de la contribución FUTA. Free tax programs Trabajadores agrícolas, Trabajadores agrícolas. Free tax programs Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. Free tax programs ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). Free tax programs Multas por no radicar y por no pagar, Multas o penalidades. Free tax programs Patrono sucesor, Patrono sucesor. Free tax programs Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. Free tax programs Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. Free tax programs Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. Free tax programs Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. Free tax programs Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). Free tax programs Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). Free tax programs Propinas, 6. Free tax programs Propinas Formulario 4070-PR, 6. Free tax programs Propinas Formulario 4070A-PR, 6. Free tax programs Propinas Informe de propinas, Informe de propinas. Free tax programs Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. Free tax programs Regla de disposición, Regla de disposición. Free tax programs Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. Free tax programs Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. Free tax programs Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. Free tax programs Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Free tax programs Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. Free tax programs Trabajo doméstico, Trabajo doméstico. Free tax programs V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. Free tax programs Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications