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H&r Block Free For Military

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H&r Block Free For Military

H&r block free for military Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. H&r block free for military Accrual method, Accrual method taxpayers. H&r block free for military , Accrual method. H&r block free for military , Holders must use accrual method. H&r block free for military , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. H&r block free for military Acquisition discount, Government obligations. H&r block free for military , Acquisition discount on short-term obligations. H&r block free for military Adjusted basis, Basis adjustment. H&r block free for military , Fair market value equal to or more than donor's adjusted basis. H&r block free for military , Adjusted Basis, Short sales. H&r block free for military Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. H&r block free for military , Child's Alaska Permanent Fund dividends. H&r block free for military Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. H&r block free for military Annuities Borrowing on, Borrowing on insurance. H&r block free for military Interest on, Interest on annuity contract. H&r block free for military Life insurance proceeds used to buy, Annuity. H&r block free for military Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. H&r block free for military Trade for, Trade of investment property for an annuity. H&r block free for military , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. H&r block free for military Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. H&r block free for military Assistance (see Tax help) At-risk rules, At-risk rules. H&r block free for military , At-risk rules. H&r block free for military Attorneys' fees, Attorney or accounting fees. H&r block free for military Automatic investment service, Automatic investment service and dividend reinvestment plans. H&r block free for military , Automatic investment service. H&r block free for military , Automatic investment service. H&r block free for military Average basis, Average Basis Double-category method, Transition rule from double-category method. H&r block free for military Illustrated, Average basis method illustrated. H&r block free for military B Backup withholding, Backup withholding. H&r block free for military Bad debts, Nonbusiness bad debt. H&r block free for military , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. H&r block free for military Basis, Basis of Investment Property, U. H&r block free for military S. H&r block free for military Treasury Notes or Bonds Adjusted, Basis adjustment. H&r block free for military , Fair market value equal to or more than donor's adjusted basis. H&r block free for military , Adjusted Basis, Short sales. H&r block free for military Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. H&r block free for military Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. H&r block free for military REMIC, residual interest, Basis in the residual interest. H&r block free for military Replacement stock, Basis of replacement stock. H&r block free for military Shares acquired by reinvestment, Reinvestment right. H&r block free for military Stocks and bonds, Basis adjustment. H&r block free for military , Basis. H&r block free for military , Basis. H&r block free for military , Stocks and Bonds Bearer obligations, Bearer CDs. H&r block free for military , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. H&r block free for military Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. H&r block free for military Basis, Basis. H&r block free for military , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. H&r block free for military Convertible, Convertible stocks and bonds. H&r block free for military Coupon, Coupon bonds. H&r block free for military Enterprise zone facility, Enterprise zone facility bonds. H&r block free for military Federally guaranteed, Federally guaranteed bonds. H&r block free for military Identification, Identifying stock or bonds sold. H&r block free for military Market discount, Market discount. H&r block free for military , Limit on interest deduction for market discount bonds. H&r block free for military , Market discount on bonds. H&r block free for military , Market discount bonds. H&r block free for military , Market discount bonds. H&r block free for military New York Liberty bonds, New York Liberty bonds. H&r block free for military Par value, Bonds purchased at par value. H&r block free for military Premiums on, Bond premium. H&r block free for military , Premiums on bonds. H&r block free for military Private activity, Private activity bonds. H&r block free for military Redemption or retirement of, Redemption or retirement of bonds. H&r block free for military Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. H&r block free for military Stripped, Stripped bonds or coupons. H&r block free for military , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H&r block free for military Tax credit bonds, Tax credit bonds. H&r block free for military Tax-exempt, Tax-exempt state and local government bonds. H&r block free for military Traded flat, Bonds traded flat. H&r block free for military U. H&r block free for military S. H&r block free for military savings (see U. H&r block free for military S. H&r block free for military savings bonds) U. H&r block free for military S. H&r block free for military Treasury (see U. H&r block free for military S. H&r block free for military Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. H&r block free for military , Sale expenses. H&r block free for military C Calls and puts, Puts and Calls Table 4-3, Table 4-3. H&r block free for military Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. H&r block free for military , Capital gain distributions. H&r block free for military , Child's capital gain distributions. H&r block free for military , Capital gain distributions received. H&r block free for military Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. H&r block free for military Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. H&r block free for military Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block free for military Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block free for military Losses, limit on, Limit on deduction. H&r block free for military Passive activities, Passive activity gains and losses. H&r block free for military Qualified covered call options, Capital loss on qualified covered call options. H&r block free for military Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. H&r block free for military Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block free for military Tax rates, Capital Gain Tax Rates, Table 4-4. H&r block free for military What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. H&r block free for military What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. H&r block free for military , Capital Losses Worksheet 4-1, Worksheet 4-1. H&r block free for military Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. H&r block free for military , Cash method. H&r block free for military , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. H&r block free for military Cash-settled options, Cash-settled options. H&r block free for military Casualty losses, Ordinary loss or casualty loss. H&r block free for military CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. H&r block free for military Capital gain distributions, Child's capital gain distributions. H&r block free for military Custodian account for, Custodian account for your child. H&r block free for military Gifts to, Income from property given to a child. H&r block free for military Investment income of, Tax on unearned income of certain children. H&r block free for military , Investment income of child reported on parent's return. H&r block free for military Qualified dividends, Child's qualified dividends. H&r block free for military Savings account with parent as trustee, Savings account with parent as trustee. H&r block free for military U. H&r block free for military S. H&r block free for military savings bond owner, Child as only owner. H&r block free for military Clerical help, Clerical help and office rent. H&r block free for military Co-owners of U. H&r block free for military S. H&r block free for military savings bonds, Co-owners. H&r block free for military Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. H&r block free for military Commissions, Commissions and load charges. H&r block free for military Commodity futures, Commodity Futures, Commodity futures. H&r block free for military Community property U. H&r block free for military S. H&r block free for military savings bonds, Community property. H&r block free for military Constructive ownership transactions, Constructive ownership of stock. H&r block free for military , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. H&r block free for military Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. H&r block free for military Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. H&r block free for military Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. H&r block free for military , Child's capital gain distributions. H&r block free for military , Capital gain distributions received. H&r block free for military Constructive, Constructive distributions. H&r block free for military Dividends (see Dividends) Fractional shares, Fractional shares. H&r block free for military Liquidating, Liquidating Distributions, Liquidating distributions. H&r block free for military Nondividend, Nondividend Distributions, Nondividend distributions. H&r block free for military Return of capital, Basis adjustment. H&r block free for military Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. H&r block free for military Corporate reorganizations, Corporate reorganizations. H&r block free for military Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. H&r block free for military D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. H&r block free for military Dealer securities futures contracts, Dealer securities futures contract. H&r block free for military Debt instruments, retirement of, Retirement of debt instrument. H&r block free for military Decedents, Appreciated property you gave the decedent. H&r block free for military , Decedent's capital loss. H&r block free for military U. H&r block free for military S. H&r block free for military savings bond interest, reporting of, Decedents. H&r block free for military Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. H&r block free for military Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. H&r block free for military Dividends, Dividends and Other Distributions, Form 1099-DIV. H&r block free for military (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. H&r block free for military , Child's Alaska Permanent Fund dividends. H&r block free for military Exempt-interest, Exempt-interest dividends. H&r block free for military , Exempt-interest dividends. H&r block free for military , Exempt-interest dividends on mutual fund stock. H&r block free for military Extraordinary, Extraordinary dividends. H&r block free for military Holding period, Holding period. H&r block free for military Insurance policies, Dividends on insurance policies. H&r block free for military Money market funds, Money Market Funds Nominees, Nominees. H&r block free for military , Nominees. H&r block free for military Ordinary, Ordinary Dividends Patronage, Patronage dividends. H&r block free for military Payments in lieu of, Payments in lieu of dividends. H&r block free for military Qualified, Qualified Dividends, Qualified dividends. H&r block free for military , Child's qualified dividends. H&r block free for military Qualified foreign corporation, Qualified foreign corporation. H&r block free for military Received in January, Dividends received in January. H&r block free for military Reinvestment of, Reinvested distributions. H&r block free for military Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. H&r block free for military , Dividend reinvestment plans. H&r block free for military Reporting requirements, Form 1099-DIV. H&r block free for military , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. H&r block free for military Sale or trade vs. H&r block free for military , Dividend versus sale or trade. H&r block free for military Scrip, Scrip dividends. H&r block free for military Sold stock, Dividends on stock sold. H&r block free for military Stock, Stock dividends. H&r block free for military , Stock dividends. H&r block free for military Underreported, Underreported interest and dividends. H&r block free for military Veterans' insurance, Interest on VA dividends. H&r block free for military , Dividends on veterans' insurance. H&r block free for military Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. H&r block free for military Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. H&r block free for military Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. H&r block free for military Enterprise zone facility bonds, Enterprise zone facility bonds. H&r block free for military Equity option, Equity option. H&r block free for military Estate income received by beneficiary, Beneficiary of an estate or trust. H&r block free for military Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. H&r block free for military Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. H&r block free for military , Fair market value less than donor's adjusted basis. H&r block free for military , Fair market value. H&r block free for military Federal guarantee on bonds, Federally guaranteed bonds. H&r block free for military Fees to buy or sell, Fees to buy or sell. H&r block free for military Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). H&r block free for military Foreign currency transactions, Foreign currency contract. H&r block free for military Foreign income, Reminders Form 1040, Form 1040. H&r block free for military , Form 1040A or Form 1040. H&r block free for military Form 1040, Schedule B, Schedule B (Form 1040A or 1040). H&r block free for military Form 1040, Schedule D, How to report gain. H&r block free for military Form 1040A, Form 1040A. H&r block free for military Form 1040X, Filing a claim for refund. H&r block free for military Form 1041, Filing requirement. H&r block free for military Form 1065, Filing requirement. H&r block free for military Schedule K-1, Schedule K-1 (Form 1065). H&r block free for military Form 1066, Schedule Q, Schedule Q (Form 1066). H&r block free for military , Investment expenses from pass-through entities. H&r block free for military Form 1096, File Form 1099-INT with the IRS. H&r block free for military , File Form 1099-DIV with the IRS. H&r block free for military , File Form 1099-B or Form 1099-S with the IRS. H&r block free for military Form 1099-B, Form 1099-B. H&r block free for military , Form 1099-B transactions. H&r block free for military , File Form 1099-B or Form 1099-S with the IRS. H&r block free for military Form 1099-CAP, Form 1099-CAP transactions. H&r block free for military Form 1099-DIV, General Information, Form 1099-DIV. H&r block free for military , Form 1099-DIV. H&r block free for military , File Form 1099-DIV with the IRS. H&r block free for military Form 1099-INT, General Information, Form 1099-INT. H&r block free for military , Form 1099-INT for U. H&r block free for military S. H&r block free for military savings bond interest. H&r block free for military , Form 1099-INT. H&r block free for military , File Form 1099-INT with the IRS. H&r block free for military , Forms 1099-INT and 1099-OID. H&r block free for military , Forms 1099-INT and 1099-OID. H&r block free for military Form 1099-MISC, Form 1099-MISC. H&r block free for military , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. H&r block free for military , Form 1099-OID, Form 1099-OID. H&r block free for military , Forms 1099-INT and 1099-OID. H&r block free for military , Forms 1099-INT and 1099-OID. H&r block free for military Form 1099-S, Form 1099-S transactions. H&r block free for military , File Form 1099-B or Form 1099-S with the IRS. H&r block free for military Form 1120, Filing requirement. H&r block free for military Form 2439, Undistributed capital gains of mutual funds and REITs. H&r block free for military Form 3115, Change from method 2. H&r block free for military , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. H&r block free for military Form 4797, How to report. H&r block free for military , Losses on Section 1244 (Small Business) Stock, How to report. H&r block free for military Form 4952, Form 4952 Form 6198, At-risk rules. H&r block free for military Form 6781, Form 6781. H&r block free for military , How to report. H&r block free for military , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. H&r block free for military Form 8275, Negligence or disregard of rules or regulations. H&r block free for military Form 8275-R, Negligence or disregard of rules or regulations. H&r block free for military Form 8582, Form 8582. H&r block free for military Form 8615, Tax on unearned income of certain children. H&r block free for military Form 8815, Form 8815. H&r block free for military , Figuring the interest part of the proceeds (Form 8815, line 6). H&r block free for military , Interest excluded under the Education Savings Bond Program. H&r block free for military Form 8824, How to report. H&r block free for military Form 8832, Clubs formed before 1997. H&r block free for military Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. H&r block free for military Form 8949 Bad debts, How to report bad debts. H&r block free for military Basis adjustment, Basis adjustment. H&r block free for military Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. H&r block free for military Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. H&r block free for military Form 1099-B, Form 1099-B. H&r block free for military , Form 1099-B transactions. H&r block free for military Form 1099-CAP, Form 1099-CAP transactions. H&r block free for military Form 1099-S, Form 1099-S transactions. H&r block free for military Fractional shares, Fractional shares. H&r block free for military Gain, qualified small business stock, How to report gain. H&r block free for military How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. H&r block free for military Marked-to-market election, Mark-to-market election made. H&r block free for military Market discount bonds, Market discount bonds. H&r block free for military , Market discount bonds. H&r block free for military Musical compositions, Capital asset treatment for self-created musical works. H&r block free for military Nominees, Nominees. H&r block free for military Nonbusiness bad debt, Nonbusiness bad debt. H&r block free for military Nondividend distributions, Nondividend distributions. H&r block free for military Option, How to report. H&r block free for military Property bought at various times, Sale of property bought at various times. H&r block free for military Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. H&r block free for military Sale expenses, Sale expenses. H&r block free for military Short-term gains and losses, Short-term gains and losses. H&r block free for military Software, Stocks and Bonds Worthless securities, How to report loss. H&r block free for military Form SS-4, Identifying number. H&r block free for military Form W-8BEN, Nonresident aliens. H&r block free for military Form W-9, Certification. H&r block free for military Fractional shares, Fractional shares. H&r block free for military , Automatic investment service. H&r block free for military Free tax services, Free help with your tax return. H&r block free for military Frozen deposits, Interest income on frozen deposits. H&r block free for military , Frozen deposits. H&r block free for military Futures contracts Regulated, Regulated futures contract. H&r block free for military Securities, Securities futures contract. H&r block free for military , Securities futures contract to sell. H&r block free for military , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. H&r block free for military Wash sales, Options and futures contracts. H&r block free for military G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. H&r block free for military (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. H&r block free for military , Property Received as a Gift, Property received as a gift. H&r block free for military Gifts of shares, Shares received as gift. H&r block free for military Government obligations, Government obligations. H&r block free for military H Hedging transactions, Hedging exception. H&r block free for military , Hedging Transactions, Hedging transaction. H&r block free for military Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. H&r block free for military Shares acquired by reinvestment, Reinvested distributions. H&r block free for military Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. H&r block free for military S. H&r block free for military , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. H&r block free for military Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). H&r block free for military Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. H&r block free for military Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. H&r block free for military Transfer by inheritance, Transfer by inheritance. H&r block free for military Insolvency of contractors, Insolvency of contractor. H&r block free for military Installment sales, Installment sales. H&r block free for military Insurance Borrowing on, Borrowing on insurance. H&r block free for military Dividends, interest on, Interest on insurance dividends. H&r block free for military , Dividends on insurance policies. H&r block free for military Interest option on, Interest option on insurance. H&r block free for military Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. H&r block free for military Single-premium life, Single-premium life insurance, endowment, and annuity contracts. H&r block free for military Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. H&r block free for military , Dividends on veterans' insurance. H&r block free for military Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. H&r block free for military , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. H&r block free for military Paid in advance, Interest paid in advance. H&r block free for military Straddles, Interest expense and carrying charges on straddles. H&r block free for military Interest income, Interest Income Annuity contracts, Interest on annuity contract. H&r block free for military Bonds traded flat, Bonds traded flat. H&r block free for military Certificates of deposits, Certificates of deposit and other deferred interest accounts. H&r block free for military Condemnation awards, Interest on condemnation award. H&r block free for military Deferred interest accounts, Certificates of deposit and other deferred interest accounts. H&r block free for military Dividends on deposit or share accounts, Dividends that are actually interest. H&r block free for military Frozen deposits, Interest income on frozen deposits. H&r block free for military , Frozen deposits. H&r block free for military Gift for opening account, Gift for opening account. H&r block free for military Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). H&r block free for military Installment sale payments, Installment sale payments. H&r block free for military Insurance dividends, Interest on insurance dividends. H&r block free for military Money market funds, Money market funds. H&r block free for military Nominee distributions, Nominees. H&r block free for military Prepaid insurance premiums, Prepaid insurance premiums. H&r block free for military Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. H&r block free for military Seller-financed mortgage, Form 1040A. H&r block free for military , Interest on seller-financed mortgage. H&r block free for military Tax refunds, Interest on tax refunds. H&r block free for military Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. H&r block free for military Taxable, Taxable Interest — General, Bonds traded flat. H&r block free for military , Taxation of interest. H&r block free for military , Taxable Interest U. H&r block free for military S. H&r block free for military savings bonds, person responsible for tax (Table 1-2), Table 1-2. H&r block free for military Who Pays the Tax on U. H&r block free for military S. H&r block free for military Savings Bond Interest Underreported, Underreported interest and dividends. H&r block free for military Unstated, Unstated interest. H&r block free for military Usurious interest, Usurious interest. H&r block free for military VA insurance dividends, Interest on VA dividends. H&r block free for military Investment clubs, Investment Clubs, Filing requirement. H&r block free for military Investment counsel and advice, Investment counsel and advice. H&r block free for military Investment expenses, Investment Expenses Allocated, Allocated investment expenses. H&r block free for military At-risk rules, At-risk rules. H&r block free for military Deductible, Expenses of Producing Income Interest, Investment interest deducted. H&r block free for military Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. H&r block free for military Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. H&r block free for military , Investment income of child reported on parent's return. H&r block free for military General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. H&r block free for military Where To Report Common Types of Investment Income Investment property, Investment property. H&r block free for military Basis, Basis of Investment Property Definition, Investment property. H&r block free for military Gain or loss treatment, Investment property. H&r block free for military Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. H&r block free for military Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. H&r block free for military Joint and separate returns, Joint return. H&r block free for military , Joint and separate returns. H&r block free for military L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. H&r block free for military Reporting requirements, How to report. H&r block free for military Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. H&r block free for military Listed options, Listed option. H&r block free for military Load charges, Commissions and load charges. H&r block free for military Loans Below-market, Below-Market Loans, Effective dates. H&r block free for military Gift and demand, Gift and demand loans. H&r block free for military Guarantees, Loan guarantees. H&r block free for military Term, Term loans. H&r block free for military Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. H&r block free for military Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). H&r block free for military Losses on sales or trades, Property received from a related party. H&r block free for military (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. H&r block free for military , Loss carryback election. H&r block free for military Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. H&r block free for military Passive activities, Passive activity losses. H&r block free for military , Passive activity losses. H&r block free for military , Passive activity losses and credits. H&r block free for military , Losses from passive activities. H&r block free for military Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. H&r block free for military Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. H&r block free for military Market discount bonds, Market discount. H&r block free for military , Market Discount Bonds, Partial principal payments. H&r block free for military , Limit on interest deduction for market discount bonds. H&r block free for military , Market discount on bonds. H&r block free for military , Market discount bonds. H&r block free for military , Market discount bonds. H&r block free for military Accrued market discount, Accrued market discount. H&r block free for military Maximum rate of capital gains (Table 4-4), Table 4-4. H&r block free for military What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. H&r block free for military Meetings, expenses of attending, Stockholders' meetings. H&r block free for military Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. H&r block free for military , Mixed straddles. H&r block free for military Money market funds, Money Market Funds Interest income, Money market funds. H&r block free for military Mortgages Revenue bonds, Mortgage revenue bonds. H&r block free for military Secondary liability on home, Secondary liability on home mortgage. H&r block free for military Seller-financed, Interest on seller-financed mortgage. H&r block free for military Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. H&r block free for military , Tax-exempt state and local government bonds. H&r block free for military (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). H&r block free for military , Choosing to include net capital gain. H&r block free for military , Including mutual fund or REMIC expenses in income. H&r block free for military , Shares in a mutual fund or REIT. H&r block free for military , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. H&r block free for military Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. H&r block free for military publicly offered, Publicly-offered mutual funds. H&r block free for military N Net Investment Income Tax, What's New, Net investment income tax (NIIT). H&r block free for military New York Liberty bonds, New York Liberty bonds. H&r block free for military NIIT, What's New, Net investment income tax (NIIT). H&r block free for military Nominee distributions Dividends, Nominees. H&r block free for military , Nominees. H&r block free for military Interest income, Nominees. H&r block free for military , Nominee distributions. H&r block free for military Original issue discount, Nominee. H&r block free for military Nonbusiness bad debts, Nonbusiness bad debt. H&r block free for military , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. H&r block free for military Nonqualified preferred stock, Nonqualified preferred stock. H&r block free for military Nonresident aliens Backup withholding, Nonresident aliens. H&r block free for military Nontaxable return of capital, Basis adjustment. H&r block free for military Nontaxable stock rights, Nontaxable stock rights. H&r block free for military Nontaxable trades, Nontaxable Trades, Nontaxable trades. H&r block free for military Notes Individuals, bought at discount, Notes of individuals. H&r block free for military U. H&r block free for military S. H&r block free for military Treasury (see U. H&r block free for military S. H&r block free for military Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. H&r block free for military Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. H&r block free for military , Cash settlement option. H&r block free for military Dealer equity, Dealer equity option. H&r block free for military Deep-in-the-money, Qualified covered call options and optioned stock. H&r block free for military Employee stock, Reminders Equity, Equity option. H&r block free for military Gain or loss, Options, Qualified covered call options and optioned stock. H&r block free for military Holding period, Option exercised. H&r block free for military Listed, Listed option. H&r block free for military Nonequity, Nonequity option. H&r block free for military Qualified covered call, Qualified covered call options and optioned stock. H&r block free for military Reporting requirements, How to report. H&r block free for military Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. H&r block free for military Wash sales, Options and futures contracts. H&r block free for military Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. H&r block free for military Original issue discount (OID), Original issue discount. H&r block free for military , Original Issue Discount (OID), Stripped tax-exempt obligations. H&r block free for military , Original issue discount (OID) on debt instruments. H&r block free for military Adjustment to, Original issue discount (OID) adjustment. H&r block free for military Reporting requirements, Exceptions to reporting OID. H&r block free for military , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. H&r block free for military Passive activities Gains and losses, Passive activity losses. H&r block free for military , Passive activity losses. H&r block free for military , Passive activity losses and credits. H&r block free for military , Losses from passive activities. H&r block free for military , Passive activity gains and losses. H&r block free for military Patronage dividends, Patronage dividends. H&r block free for military Penalties Accuracy-related, Accuracy-related penalty. H&r block free for military , Accuracy-related penalties. H&r block free for military Backup withholding, Penalties. H&r block free for military Civil fraud, Civil fraud penalty. H&r block free for military Early withdrawal, Interest subject to penalty for early withdrawal. H&r block free for military , Penalty on early withdrawal of savings. H&r block free for military Failure to pay tax, Failure to pay tax. H&r block free for military Failure to supply SSN, Penalty for failure to supply SSN. H&r block free for military Substantial understatement, Substantial understatement of tax. H&r block free for military Valuation misstatement, Substantial valuation misstatement. H&r block free for military Political parties Debts owed by, Debts owed by political parties. H&r block free for military Preferred stock Nonqualified, Nonqualified preferred stock. H&r block free for military Redeemable at a premium, Preferred stock redeemable at a premium. H&r block free for military Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. H&r block free for military , Premiums on bonds. H&r block free for military Private activity bonds, Private activity bonds. H&r block free for military Public utility stock reinvestment, Public utilities. H&r block free for military Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. H&r block free for military Puts and Calls Q Qualified dividends, Qualified dividends. H&r block free for military Qualified small business stock, Qualified small business stock. H&r block free for military , Qualified small business stock. H&r block free for military , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. H&r block free for military , Shares in a mutual fund or REIT. H&r block free for military , Loss on mutual fund or REIT stock held 6 months or less. H&r block free for military Real estate mortgage investment conduits (REMICs), REMICs, Expenses. H&r block free for military , Including mutual fund or REMIC expenses in income. H&r block free for military Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. H&r block free for military Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. H&r block free for military Redemption or retirement of bonds, Redemption or retirement of bonds. H&r block free for military Regulated futures contract, Regulated futures contract. H&r block free for military Reinvestment rights, Commissions and load charges. H&r block free for military REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. H&r block free for military , Related Party Transactions, Property received from a related party. H&r block free for military Related persons, Related persons. H&r block free for military REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. H&r block free for military Reporting requirements Bad debts, How to report bad debts. H&r block free for military Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. H&r block free for military , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. H&r block free for military Interest on U. H&r block free for military S. H&r block free for military savings bonds, Reporting options for cash method taxpayers. H&r block free for military , Choice to report interest each year. H&r block free for military Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. H&r block free for military Options, How to report. H&r block free for military Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. H&r block free for military Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. H&r block free for military Straddles, Section 1256 contracts and straddles. H&r block free for military Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. H&r block free for military Trades, How To Report Repossession of real property, Real property repossessed. H&r block free for military Restricted property, Restricted property. H&r block free for military Restricted stock, Dividends received on restricted stock. H&r block free for military Retirement of debt instrument, Retirement of debt instrument. H&r block free for military Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. H&r block free for military Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. H&r block free for military Safe deposit box, Safe deposit box rent. H&r block free for military Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. H&r block free for military S. H&r block free for military savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. H&r block free for military Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. H&r block free for military Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. H&r block free for military Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. H&r block free for military , Section 1256 contract options. H&r block free for military , Section 1256 contracts and straddles. H&r block free for military Net gain on, Net section 1256 contracts gain. H&r block free for military Net loss on, Net section 1256 contracts loss. H&r block free for military Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. H&r block free for military Lost, stolen, etc. H&r block free for military , cost of replacing, Cost of replacing missing securities. H&r block free for military Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. H&r block free for military Securities futures contracts, Dealer securities futures contract. H&r block free for military , Securities futures contract. H&r block free for military , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. H&r block free for military Seller-financed mortgages, Interest on seller-financed mortgage. H&r block free for military Short sales, Short Sales, Extraordinary dividends. H&r block free for military Adjusted basis, Short sales. H&r block free for military Expenses of, Short-sale expenses. H&r block free for military Extraordinary dividends, Extraordinary dividends. H&r block free for military Puts, Put option as short sale. H&r block free for military Small business investment company stock, Short sale. H&r block free for military Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. H&r block free for military Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. H&r block free for military , Acquisition discount on short-term obligations. H&r block free for military , Short-term government obligations. H&r block free for military Interest deduction, limit on, Limit on interest deduction for short-term obligations. H&r block free for military Sixty/forty (60/40) rule, 60/40 rule. H&r block free for military Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. H&r block free for military Reporting requirements, How to report. H&r block free for military Small business stock, Qualified small business stock. H&r block free for military , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. H&r block free for military , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. H&r block free for military Joint accounts, SSN for joint account. H&r block free for military Requirement to give, Social security number (SSN). H&r block free for military Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. H&r block free for military , SSBIC stock. H&r block free for military Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. H&r block free for military Registration requirement, Registration requirement. H&r block free for military Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. H&r block free for military , Basis adjustment. H&r block free for military , Basis. H&r block free for military , Stocks and Bonds, Basis of replacement stock. H&r block free for military Capital asset, Stocks, stock rights, and bonds. H&r block free for military Constructive ownership, Constructive ownership of stock. H&r block free for military Convertible, Convertible stocks and bonds. H&r block free for military Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. H&r block free for military , Automatic investment service. H&r block free for military Identification, Identifying stock or bonds sold. H&r block free for military Installment sales, Installment sales. H&r block free for military Nonqualified preferred stock, Nonqualified preferred stock. H&r block free for military Options for employees, Reminders Public utility, reinvestment, Public utilities. H&r block free for military Redemption of, Redemption of stock. H&r block free for military Replacement stock, Basis of replacement stock. H&r block free for military Restricted stock, Dividends received on restricted stock. H&r block free for military Rights, Distributions of Stock and Stock Rights, Stock rights. H&r block free for military , Nontaxable stock rights. H&r block free for military S corporations, S corporation stock. H&r block free for military Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. H&r block free for military , Qualified small business stock. H&r block free for military Specialized small business investment company, Specialized small business investment company stock or partnership interest. H&r block free for military Splits, Stock splits. H&r block free for military Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. H&r block free for military Trades, Stock for stock of the same corporation. H&r block free for military Trust instruments treated as, Certain trust instruments treated as stock. H&r block free for military Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. H&r block free for military Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. H&r block free for military Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. H&r block free for military , Mixed straddles. H&r block free for military , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. H&r block free for military Stripped bonds and coupons, Stripped bonds or coupons. H&r block free for military , Stripped Bonds and Coupons, Stripped tax-exempt obligation. H&r block free for military Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. H&r block free for military What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. H&r block free for military Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. H&r block free for military Puts and Calls U. H&r block free for military S. H&r block free for military savings bonds, person responsible for tax (Table 1-2), Table 1-2. H&r block free for military Who Pays the Tax on U. H&r block free for military S. H&r block free for military Savings Bond Interest Tax credit bonds, Tax credit bonds. H&r block free for military Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. H&r block free for military Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. H&r block free for military Tax-exempt income Expenses of, Tax-exempt income. H&r block free for military Interest, Tax-Exempt Interest, Reporting tax-exempt interest. H&r block free for military Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. H&r block free for military , Discounted tax-exempt obligations. H&r block free for military Taxable income, expenses of, Expenses for both tax-exempt and taxable income. H&r block free for military Taxes State and local transfer, State and local transfer taxes. H&r block free for military State income, State income taxes. H&r block free for military Term loans, Term loans. H&r block free for military Trade or business, Passive activity. H&r block free for military Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. H&r block free for military Reporting requirements, How To Report Stock, Stock for stock of the same corporation. H&r block free for military Taxable, Property Received in Taxable Trades U. H&r block free for military S. H&r block free for military Treasury notes or bonds, U. H&r block free for military S. H&r block free for military Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. H&r block free for military S. H&r block free for military Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). H&r block free for military , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. H&r block free for military Trustee's commission for revocable trust, Trustee's commissions for revocable trust. H&r block free for military U U. H&r block free for military S. H&r block free for military savings bonds, U. H&r block free for military S. H&r block free for military obligations. H&r block free for military , U. H&r block free for military S. H&r block free for military Savings Bonds Reporting interest on, U. H&r block free for military S. H&r block free for military obligations. H&r block free for military , U. H&r block free for military S. H&r block free for military Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. H&r block free for military Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. H&r block free for military Tax, responsible person (Table 1-2), Table 1-2. H&r block free for military Who Pays the Tax on U. H&r block free for military S. H&r block free for military Savings Bond Interest U. H&r block free for military S. H&r block free for military Treasury bills, notes, and bonds, U. H&r block free for military S. H&r block free for military obligations. H&r block free for military , U. H&r block free for military S. H&r block free for military Treasury Bills, Notes, and Bonds, U. H&r block free for military S. H&r block free for military Treasury Notes or Bonds, U. H&r block free for military S. H&r block free for military Treasury notes and bonds. H&r block free for military Undistributed capital gains, Undistributed capital gains. H&r block free for military Usurious interest, Usurious interest. H&r block free for military V Veterans' insurance Dividends on, Dividends on veterans' insurance. H&r block free for military W Warrants, Warrants. H&r block free for military Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. H&r block free for military Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. H&r block free for military Worksheets Capital loss carryover, Worksheet 4-1. H&r block free for military Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 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Understanding your CP11 Notice

We made changes to your return because we believe there’s a miscalculation. You owe money on your taxes as a result of these changes.

Looking for information for CP11A Notice or CP11M Notice?

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully ― it will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us within 60 days of the date of your notice if you disagree with the change we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the number listed on your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court before you have to pay the additional tax. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don’t contact us within the 60-day period, you'll lose your right to appeal our decision before payment of tax.

If you don't contact us within 60 days, the change won’t be reversed and you must pay the additional tax. You may then file a claim for refund. You must submit the claim within three years of the date you filed the tax return, or within two years of the date of your last payment for this tax.

What happens if I can’t pay the full amount I owe?
You can arrange to make a payment plan with us if you can’t pay the full amount you owe.

Am I charged interest on the money I owe?
Not if you pay the full amount you owe by the date on the payment coupon. However interest accrues on the unpaid balance after that date.

Will I receive a penalty if I can't pay the full amount?
Yes, you will receive a late payment penalty. You can contact us at the number given on your notice if you're unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The H&r Block Free For Military

H&r block free for military Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. H&r block free for military irs. H&r block free for military gov/pub179. H&r block free for military Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. H&r block free for military  La tasa de contribución para el Seguro Social permanece en 6. H&r block free for military 2% tanto para el empleado como para el patrono. H&r block free for military La base límite de salario para el Seguro Social es $117,000. H&r block free for military La tasa de la contribución al Medicare es 1. H&r block free for military 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. H&r block free for military No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. H&r block free for military Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. H&r block free for military Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. H&r block free for military Cambio de parte responsable. H&r block free for military  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. H&r block free for military El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. H&r block free for military Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. H&r block free for military Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). H&r block free for military Matrimonio entre personas del mismo sexo. H&r block free for military . H&r block free for military  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. H&r block free for military Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. H&r block free for military irs. H&r block free for military gov/irb/2013-38_IRB/ar07. H&r block free for military html. H&r block free for military El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. H&r block free for military El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. H&r block free for military irs. H&r block free for military gov/irb/2013-44_IRB/ar10. H&r block free for military html. H&r block free for military Recordatorios Retención de la Contribución Adicional al Medicare. H&r block free for military  Además de la retención de la contribución Medicare de 1. H&r block free for military 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. H&r block free for military 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. H&r block free for military Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. H&r block free for military Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. H&r block free for military La Contribución Adicional al Medicare sólo se le impone al empleado. H&r block free for military No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. H&r block free for military Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. H&r block free for military Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. H&r block free for military Para más información, sobre la Contribución Adicional al Medicare visite IRS. H&r block free for military gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). H&r block free for military La información está disponible en inglés. H&r block free for military El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. H&r block free for military . H&r block free for military  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. H&r block free for military Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. H&r block free for military Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. H&r block free for military Si desea más información, visite IRS. H&r block free for military gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). H&r block free for military La información está disponible en inglés. H&r block free for military Externalización de las obligaciones de la nómina. H&r block free for military . H&r block free for military  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. H&r block free for military El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. H&r block free for military Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. H&r block free for military gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. H&r block free for military Dicha información está disponible en inglés. H&r block free for military El crédito de asistencia para las primas COBRA. H&r block free for military  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. H&r block free for military Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. H&r block free for military Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. H&r block free for military El Formulario 944-PR está descontinuado. H&r block free for military  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. H&r block free for military A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. H&r block free for military Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). H&r block free for military Para más información, consulte las Instrucciones para el Formulario 944(SP). H&r block free for military Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. H&r block free for military O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). H&r block free for military Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. H&r block free for military Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. H&r block free for military Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. H&r block free for military Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). H&r block free for military  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). H&r block free for military Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. H&r block free for military Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). H&r block free for military Cambio de dirección. H&r block free for military . H&r block free for military  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. H&r block free for military No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. H&r block free for military Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. H&r block free for military  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. H&r block free for military Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). H&r block free for military Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. H&r block free for military El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. H&r block free for military Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. H&r block free for military Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. H&r block free for military Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. H&r block free for military eftps. H&r block free for military gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). H&r block free for military Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. H&r block free for military Radicación y pago por medios electrónicos. H&r block free for military  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. H&r block free for military Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. H&r block free for military Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. H&r block free for military Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. H&r block free for military No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. H&r block free for military Visite el sitio web del IRS www. H&r block free for military irs. H&r block free for military gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. H&r block free for military Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. H&r block free for military irs. H&r block free for military gov/e-pay. H&r block free for military Se le podría cobrar un cargo por radicar electrónicamente. H&r block free for military Para EFTPS, visite www. H&r block free for military eftps. H&r block free for military gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. H&r block free for military Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. H&r block free for military hacienda. H&r block free for military gobierno. H&r block free for military pr. H&r block free for military Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. H&r block free for military Si no provee un EIN válido, la planilla o pago no se tramitará. H&r block free for military Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. H&r block free for military Pagos con tarjeta de crédito o débito. H&r block free for military  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. H&r block free for military irs. H&r block free for military gov/e-pay. H&r block free for military No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. H&r block free for military Contratación de empleados nuevos. H&r block free for military  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. H&r block free for military Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. H&r block free for military Vea el apartado 4 . H&r block free for military Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. H&r block free for military . H&r block free for military  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. H&r block free for military En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. H&r block free for military Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. H&r block free for military Solicitud de un número de identificación patronal en línea (EIN). H&r block free for military  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. H&r block free for military gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). H&r block free for military La información está provista en inglés. H&r block free for military Pagos rechazados. H&r block free for military  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. H&r block free for military Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. H&r block free for military Sin embargo, la penalidad en pagos rechazados de $24. H&r block free for military 99 o menos es igual a la cantidad del pago. H&r block free for military Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). H&r block free for military Remuneración pagada a trabajadores agrícolas con visa H-2A. H&r block free for military  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. H&r block free for military Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. H&r block free for military Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. H&r block free for military Servicios de entrega privados. H&r block free for military  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. H&r block free for military La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. H&r block free for military Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. H&r block free for military United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. H&r block free for military M. H&r block free for military , UPS Worldwide Express Plus y UPS Worldwide Express. H&r block free for military Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. H&r block free for military gov y escriba “private delivery service” en la casilla Search (Buscar). H&r block free for military La información está disponible en inglés. H&r block free for military El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. H&r block free for military Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. H&r block free for military Usted tiene que utilizar el Servicio Postal de los EE. H&r block free for military UU. H&r block free for military para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. H&r block free for military Mantenimiento de récords. H&r block free for military  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. H&r block free for military Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. H&r block free for military No se ha establecido ninguna manera especial de llevar estos récords. H&r block free for military Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . H&r block free for military Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. H&r block free for military Vea Líder de cuadrilla, en el apartado 1 . H&r block free for military Comentarios y sugerencias. H&r block free for military  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. H&r block free for military Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block free for military NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. H&r block free for military Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. H&r block free for military También, puede enviarnos comentarios a través de la página www. H&r block free for military irs. H&r block free for military gov/formspubs. H&r block free for military Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. H&r block free for military Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. H&r block free for military Fotografías de niños desaparecidos. H&r block free for military  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). H&r block free for military Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. H&r block free for military Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). H&r block free for military Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. H&r block free for military Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. H&r block free for military Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. H&r block free for military Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. H&r block free for military Vea el tema Servicios de entrega privados en Recordatorios. H&r block free for military A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. H&r block free for military Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. H&r block free for military Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. H&r block free for military Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. H&r block free for military Vea el apartado 13 . H&r block free for military Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. H&r block free for military Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. H&r block free for military Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. H&r block free for military Pague o deposite todo saldo adeudado (si es más de $500). H&r block free for military Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. H&r block free for military Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. H&r block free for military Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). H&r block free for military Para el 28 de febrero. H&r block free for military   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). H&r block free for military Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. H&r block free for military Para las planillas radicadas por vías electrónicas, vea el siguiente tema. H&r block free for military Para el 31 de marzo. H&r block free for military  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. H&r block free for military Sin embargo, puede transmitir un archivo electrónico por medio de Internet. H&r block free for military Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. H&r block free for military socialsecurity. H&r block free for military gov/employer de la SSA para más información. H&r block free for military Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. H&r block free for military  Radique el Formulario 941-PR trimestralmente ante el IRS. H&r block free for military Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. H&r block free for military No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). H&r block free for military Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. H&r block free for military Si es de $500 o menos, traspásela al trimestre siguiente. H&r block free for military Vea el apartado 10 , para más información. H&r block free for military Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. H&r block free for military Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). H&r block free for military Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. H&r block free for military Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. H&r block free for military Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. H&r block free for military Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). H&r block free for military Vea los apartados 9 y 10 . H&r block free for military Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. H&r block free for military En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). H&r block free for military Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. H&r block free for military S. H&r block free for military Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. H&r block free for military Contribuciones sobre los ingresos de Puerto Rico. H&r block free for military   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. H&r block free for military Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. H&r block free for military   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. H&r block free for military Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. H&r block free for military Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). H&r block free for military   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. H&r block free for military Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. H&r block free for military Vea la sección 1. H&r block free for military 1361-4(a)(7) y la sección 301. H&r block free for military 7701-2(c)(2)(iv) de los Reglamentos, en inglés. H&r block free for military Crédito de asistencia para las primas de COBRA. H&r block free for military   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. H&r block free for military La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. H&r block free for military A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). H&r block free for military Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. H&r block free for military Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. H&r block free for military Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. H&r block free for military   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. H&r block free for military Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. H&r block free for military   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. H&r block free for military La asistencia para mantener la cobertura puede durar hasta 15 meses. H&r block free for military   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. H&r block free for military Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. H&r block free for military irs. H&r block free for military gov/irb/2009-16_irb/ar09. H&r block free for military html. H&r block free for military   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. H&r block free for military   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. H&r block free for military El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. H&r block free for military Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). H&r block free for military El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). H&r block free for military En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. H&r block free for military En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. H&r block free for military   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. H&r block free for military En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. H&r block free for military En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. H&r block free for military Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. H&r block free for military Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. H&r block free for military Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. H&r block free for military   Para más información, visite IRS. H&r block free for military gov y escriba “COBRA” en la casilla Search (Buscar). H&r block free for military La información está disponible en inglés. H&r block free for military Ayuda para radicar documentos ante la SSA. H&r block free for military   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. H&r block free for military Elegibilidad para empleo. H&r block free for military   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. H&r block free for military Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). H&r block free for military Puede obtener el formulario llamando al USCIS al 1-800-870-3676. H&r block free for military Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. H&r block free for military uscis. 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