File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H R Block Home 2012

Filing Tax Extension2012 Irs Form 1040 EzStudent Tax ReturnsE File A 1040xH&r Block Military Tax2011 Federal Tax Forms And InstructionsFree Tax ServicesFile Federal And State Taxes FreeFile Prior Year Taxes OnlineHow Do You File Your State Taxes For FreeHnrblock ComAmend Taxes TurbotaxFree State Tax Program2010 Tax Forms 1040ezIncome Tax Deductions 2012H&r Block Free State Tax E FileHow To File Taxes If UnemployedFree File State TaxHow To Amend Your TaxesFree Tax Extension FilingE File Amended ReturnFree Irs Tax Preparation2012 Ez Tax FormTurbotax 2009 DownloadFree 2011 TaxesIrs Gov Forms 1040xAmended Tax Return InstructionsI Need 2011 Tax SoftwareI Need Tax Instruction Booklet For 1040ez2006 Tax SoftwareMilitary Turbo TaxCan You Amend A Tax ReturnIndividual Income Tax ReturnCan I Efile My 2011 TaxesH And R Block Free FileMilitary DiscountsAmend A 2013 Tax ReturnFederal1040x AmendmentHandr Block Free FileE File State Taxes Only

H R Block Home 2012

H r block home 2012 Publication 54 - Additional Material Questions and AnswersThis section answers tax- related questions commonly asked by taxpayers living abroad. H r block home 2012 1. H r block home 2012 Filing Requirements—Where, When, and How . H r block home 2012 1) When are U. H r block home 2012 S. H r block home 2012 income tax returns due? . H r block home 2012 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. H r block home 2012 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? . H r block home 2012 3) My entire income qualifies for the foreign earned income exclusion. H r block home 2012 Must I file a tax return? . H r block home 2012 4) I was sent abroad by my company in November of last year. H r block home 2012 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. H r block home 2012 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? . H r block home 2012 5) I am a U. H r block home 2012 S. H r block home 2012 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. H r block home 2012 Am I required to file a U. H r block home 2012 S. H r block home 2012 income tax return? . H r block home 2012 6) I am a U. H r block home 2012 S. H r block home 2012 citizen who has retired, and I expect to remain in a foreign country. H r block home 2012 Do I have any further U. H r block home 2012 S. H r block home 2012 tax obligations? . H r block home 2012 7) I have been a bona fide resident of a foreign country for over 5 years. H r block home 2012 Is it necessary for me to pay estimated tax? . H r block home 2012 8) Will a check payable in foreign currency be acceptable in payment of my U. H r block home 2012 S. H r block home 2012 tax? . H r block home 2012 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. H r block home 2012 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? . H r block home 2012 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? . H r block home 2012 11) On Form 2350, Application for Extension of Time To File U. H r block home 2012 S. H r block home 2012 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. H r block home 2012 If I qualify under the bona fide residence test, can I file my return on that basis? . H r block home 2012 12) I am a U. H r block home 2012 S. H r block home 2012 citizen who worked in the United States for 6 months last year. H r block home 2012 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. H r block home 2012 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? . H r block home 2012 13) I am a U. H r block home 2012 S. H r block home 2012 citizen. H r block home 2012 I have lived abroad for a number of years and recently realized that I should have been filing U. H r block home 2012 S. H r block home 2012 income tax returns. H r block home 2012 How do I correct this oversight in not having filed returns for these years? . H r block home 2012 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. H r block home 2012 I paid all outstanding taxes with the return. H r block home 2012 Can I file a claim for refund now? . H r block home 2012 1) When are U. H r block home 2012 S. H r block home 2012 income tax returns due? Generally, for calendar year taxpayers, U. H r block home 2012 S. H r block home 2012 income tax returns are due on April 15. H r block home 2012 If you are a U. H r block home 2012 S. H r block home 2012 citizen or resident and both your tax home and your abode are outside the United States and Puerto Rico on the regular due date, an automatic extension is granted to June 15 for filing the return. H r block home 2012 Interest will be charged on any tax due, as shown on the return, from April 15. H r block home 2012 a) You should file Form 2350 by the due date of your return to request an extension of time to file. H r block home 2012 Form 2350 is a special form for those U. H r block home 2012 S. H r block home 2012 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. H r block home 2012 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. H r block home 2012 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). H r block home 2012 Generally, yes. H r block home 2012 Every U. H r block home 2012 S. H r block home 2012 citizen or resident who receives income must file a U. H r block home 2012 S. H r block home 2012 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H r block home 2012 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H r block home 2012 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H r block home 2012 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H r block home 2012 You must report your worldwide income on the return. H r block home 2012 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H r block home 2012 S. H r block home 2012 income tax. H r block home 2012 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H r block home 2012 Yes. H r block home 2012 All U. H r block home 2012 S. H r block home 2012 citizens and resident aliens are subject to U. H r block home 2012 S. H r block home 2012 tax on their worldwide income. H r block home 2012 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H r block home 2012 S. H r block home 2012 income tax liability for the foreign taxes paid. H r block home 2012 Form 1116 is used to figure the allowable credit. H r block home 2012 Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 2) I am going abroad this year and expect to qualify for the foreign earned income exclusion. H r block home 2012 How can I secure an extension of time to file my return, when should I file my return, and what forms are required? a) You should file Form 2350 by the due date of your return to request an extension of time to file. H r block home 2012 Form 2350 is a special form for those U. H r block home 2012 S. H r block home 2012 citizens or residents abroad who expect to qualify for the foreign earned income exclusion or the housing exclusion or deduction under either the bona fide residence test or physical presence test and would like to have an extension of time to delay filing until after they have qualified. H r block home 2012 b) If the extension is granted, you should file your return after you qualify, but by the approved extension date. H r block home 2012 c) You must file your Form 1040 with Form 2555 (or Form 2555-EZ). H r block home 2012 Generally, yes. H r block home 2012 Every U. H r block home 2012 S. H r block home 2012 citizen or resident who receives income must file a U. H r block home 2012 S. H r block home 2012 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H r block home 2012 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H r block home 2012 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H r block home 2012 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H r block home 2012 You must report your worldwide income on the return. H r block home 2012 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H r block home 2012 S. H r block home 2012 income tax. H r block home 2012 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H r block home 2012 Yes. H r block home 2012 All U. H r block home 2012 S. H r block home 2012 citizens and resident aliens are subject to U. H r block home 2012 S. H r block home 2012 tax on their worldwide income. H r block home 2012 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H r block home 2012 S. H r block home 2012 income tax liability for the foreign taxes paid. H r block home 2012 Form 1116 is used to figure the allowable credit. H r block home 2012 Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 3) My entire income qualifies for the foreign earned income exclusion. H r block home 2012 Must I file a tax return? Generally, yes. H r block home 2012 Every U. H r block home 2012 S. H r block home 2012 citizen or resident who receives income must file a U. H r block home 2012 S. H r block home 2012 income tax return unless total income without regard to the foreign earned income exclusion is below an amount based on filing status. H r block home 2012 The income levels for filing purposes are discussed under Filing Requirements in chapter 1. H r block home 2012 If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H r block home 2012 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H r block home 2012 You must report your worldwide income on the return. H r block home 2012 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H r block home 2012 S. H r block home 2012 income tax. H r block home 2012 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H r block home 2012 Yes. H r block home 2012 All U. H r block home 2012 S. H r block home 2012 citizens and resident aliens are subject to U. H r block home 2012 S. H r block home 2012 tax on their worldwide income. H r block home 2012 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H r block home 2012 S. H r block home 2012 income tax liability for the foreign taxes paid. H r block home 2012 Form 1116 is used to figure the allowable credit. H r block home 2012 Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 4) I was sent abroad by my company in November of last year. H r block home 2012 I plan to secure an extension of time on Form 2350 to file my tax return for last year because I expect to qualify for the foreign earned income exclusion under the physical presence test. H r block home 2012 However, if my company recalls me to the United States before the end of the qualifying period and I find I will not qualify for the exclusion, how and when should I file my return? If your regular filing date has passed, you should file a return, Form 1040, as soon as possible for last year. H r block home 2012 Include a statement with this return noting that you have returned to the United States and will not qualify for the foreign earned income exclusion. H r block home 2012 You must report your worldwide income on the return. H r block home 2012 If you paid a foreign tax on the income earned abroad, you may be able to either deduct this tax as an itemized deduction or claim it as a credit against your U. H r block home 2012 S. H r block home 2012 income tax. H r block home 2012 However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. H r block home 2012 Yes. H r block home 2012 All U. H r block home 2012 S. H r block home 2012 citizens and resident aliens are subject to U. H r block home 2012 S. H r block home 2012 tax on their worldwide income. H r block home 2012 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H r block home 2012 S. H r block home 2012 income tax liability for the foreign taxes paid. H r block home 2012 Form 1116 is used to figure the allowable credit. H r block home 2012 Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 5) I am a U. H r block home 2012 S. H r block home 2012 citizen and have no taxable income from the United States, but I have substantial income from a foreign source. H r block home 2012 Am I required to file a U. H r block home 2012 S. H r block home 2012 income tax return? Yes. H r block home 2012 All U. H r block home 2012 S. H r block home 2012 citizens and resident aliens are subject to U. H r block home 2012 S. H r block home 2012 tax on their worldwide income. H r block home 2012 If you paid taxes to a foreign government on income from sources outside the United States, you may be able to claim a foreign tax credit against your U. H r block home 2012 S. H r block home 2012 income tax liability for the foreign taxes paid. H r block home 2012 Form 1116 is used to figure the allowable credit. H r block home 2012 Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 6) I am a U. H r block home 2012 S. H r block home 2012 citizen who has retired, and I expect to remain in a foreign country. H r block home 2012 Do I have any further U. H r block home 2012 S. H r block home 2012 tax obligations? Your U. H r block home 2012 S. H r block home 2012 tax obligation on your income is the same as that of a retired person living in the United States. H r block home 2012 (See the discussion on filing requirements in chapter 1 of this publication. H r block home 2012 ) U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 7) I have been a bona fide resident of a foreign country for over 5 years. H r block home 2012 Is it necessary for me to pay estimated tax? U. H r block home 2012 S. H r block home 2012 taxpayers overseas have the same requirements for paying estimated tax as those in the United States. H r block home 2012 See the discussion under Estimated Tax in chapter 1. H r block home 2012 Overseas taxpayers should not include in their estimated income any income they receive that is, or will be, exempt from U. H r block home 2012 S. H r block home 2012 taxation. H r block home 2012 Overseas taxpayers can deduct their estimated housing deduction in figuring their estimated tax. H r block home 2012 The first installment of estimated tax is due on April 15 of the year for which the income is earned. H r block home 2012 Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 8) Will a check payable in foreign currency be acceptable in payment of my U. H r block home 2012 S. H r block home 2012 tax? Generally, only U. H r block home 2012 S. H r block home 2012 currency is acceptable for payment of income tax. H r block home 2012 However, if you are a Fulbright grantee, see Fulbright Grant in chapter 1. H r block home 2012 Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 9) I have met the test for physical presence in a foreign country and am filing returns for 2 years. H r block home 2012 Must I file a separate Form 2555 (or Form 2555-EZ) with each return? Yes. H r block home 2012 A Form 2555 (or Form 2555-EZ) must be filed with each Form 1040 tax return on which the benefits of income earned abroad are claimed. H r block home 2012 No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 10) Does a Form 2555 (or 2555-EZ) with a Schedule C or Form W-2 attached constitute a return? No. H r block home 2012 The Form 2555 (or 2555-EZ), Schedule C, and Form W-2 are merely attachments and do not relieve you of the requirement to file a Form 1040 to show the sources of income reported and the exclusions or deductions claimed. H r block home 2012 Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 11) On Form 2350, Application for Extension of Time To File U. H r block home 2012 S. H r block home 2012 Income Tax Return, I stated that I would qualify for the foreign earned income exclusion under the physical presence test. H r block home 2012 If I qualify under the bona fide residence test, can I file my return on that basis? Yes. H r block home 2012 You can claim the foreign earned income exclusion and the foreign housing exclusion or deduction under either test as long as you meet the requirements. H r block home 2012 You are not bound by the test indicated in the application for extension of time. H r block home 2012 You must be sure, however, that you file the Form 1040 by the date approved on Form 2350, since a return filed after that date may be subject to a failure to file penalty. H r block home 2012 If you will not qualify under the bona fide residence test until a date later than the extension granted under the physical presence rule, apply for a new extension to a date 30 days beyond the date you expect to qualify as a bona fide resident. H r block home 2012 No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 12) I am a U. H r block home 2012 S. H r block home 2012 citizen who worked in the United States for 6 months last year. H r block home 2012 I accepted employment overseas in July of last year and expect to qualify for the foreign earned income exclusion. H r block home 2012 Should I file a return and pay tax on the income earned in the United States during the first 6 months and then, when I qualify, file another return covering the last 6 months of the year? No. H r block home 2012 You have the choice of one of the following two methods of filing your return: a) You can file your return when due under the regular filing rules, report all your income without excluding your foreign earned income, and pay the tax due. H r block home 2012 After you have qualified for the exclusion, you can file an amended return, Form 1040X, accompanied by Form 2555 (or 2555-EZ), for a refund of any excess tax paid. H r block home 2012 b) You can postpone the filing of your tax return by applying on Form 2350 for an extension of time to file to a date 30 days beyond the date you expect to qualify under either the bona fide residence test or the physical presence test, then file your return reflecting the exclusion of foreign earned income. H r block home 2012 This allows you to file only once and saves you from paying the tax and waiting for a refund. H r block home 2012 However, interest is charged on any tax due on the postponed tax return, but interest is not paid on refunds paid within 45 days after the return is filed. H r block home 2012 If you have moving expenses that are for services performed in two years, you can be granted an extension until after the end of the second year. H r block home 2012 File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 13) I am a U. H r block home 2012 S. H r block home 2012 citizen. H r block home 2012 I have lived abroad for a number of years and recently realized that I should have been filing U. H r block home 2012 S. H r block home 2012 income tax returns. H r block home 2012 How do I correct this oversight in not having filed returns for these years? File the late returns as soon as possible, stating your reason for filing late. H r block home 2012 For advice on filing the returns, you should contact an  Internal Revenue Service representative in one of the four overseas offices listed in chapter 7. H r block home 2012 It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 . H r block home 2012 14) In 2008, I qualified to exclude my foreign earned income, but I did not claim this exclusion on the return I filed in 2009. H r block home 2012 I paid all outstanding taxes with the return. H r block home 2012 Can I file a claim for refund now? It is too late to claim this refund since a claim for refund must be filed within 3 years from the date the return was filed or 2 years from the date the tax was paid, whichever is later. H r block home 2012 A return filed before the due date is considered filed on the due date. H r block home 2012 2. H r block home 2012 Meeting the Requirements of Either the Bona Fide Residence Test or the Physical Presence Test . H r block home 2012 1) I recently came to Country X to work for the Orange Tractor Co. H r block home 2012 and I expect to be here for 5 or 6 years. H r block home 2012 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. H r block home 2012 Is this correct? . H r block home 2012 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? . H r block home 2012 3) To meet the qualification of an uninterrupted period which includes an entire taxable year, do I have to be physically present in a foreign country for the entire year? . H r block home 2012 4) I am a U. H r block home 2012 S. H r block home 2012 citizen and during 2012 was a bona fide resident of Country X. H r block home 2012 On January 15, 2013, I was notified that I was to be assigned to Country Y. H r block home 2012 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. H r block home 2012 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. H r block home 2012 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. H r block home 2012 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? . H r block home 2012 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. H r block home 2012 Can I figure the exclusion for the period I resided abroad? . H r block home 2012 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? . H r block home 2012 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. H r block home 2012 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. H r block home 2012 However, I was reassigned back to the United States and left Country Z on July 1 of this year. H r block home 2012 Can I exclude any of my foreign earned income? . H r block home 2012 1) I recently came to Country X to work for the Orange Tractor Co. H r block home 2012 and I expect to be here for 5 or 6 years. H r block home 2012 I understand that upon the completion of 1 full year I will qualify for an exclusion or deduction under the bona fide residence test. H r block home 2012 Is this correct? Not necessarily. H r block home 2012 The law provides that to qualify under this test for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, a person must be a “bona fide resident of a foreign country or countries for an uninterrupted period which includes an entire taxable year. H r block home 2012 ” If, like most U. H r block home 2012 S. H r block home 2012 citizens, you file your return on a calendar year basis, the taxable year referred to in the law would be from January 1 to December 31 of any particular year. H r block home 2012 Unless you established residence in Country X on January 1, it would be more than 1 year before you would be a bona fide resident of a foreign country. H r block home 2012 Once you have completed your qualifying period, however, you are entitled to exclude the income or to claim the housing exclusion or deduction from the date you established bona fide residence. H r block home 2012 To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. H r block home 2012 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. H r block home 2012 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. H r block home 2012 No. H r block home 2012 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H r block home 2012 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H r block home 2012 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H r block home 2012 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H r block home 2012 No. H r block home 2012 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H r block home 2012 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H r block home 2012 S. H r block home 2012 tax. H r block home 2012 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 2) I understand the physical presence test to be simply a matter of being physically present in a foreign country for at least 330 days within 12 consecutive months; but what are the criteria of the bona fide residence test? To be a bona fide resident of a foreign country, you must show that you entered a foreign country intending to remain there for an indefinite or prolonged period and, to that end, you are making your home in that country. H r block home 2012 Consideration is given to the type of quarters occupied, whether your family went with you, the type of visa, the employment agreement, and any other factor pertinent to show whether your stay in the foreign country is indefinite or prolonged. H r block home 2012 To claim the foreign earned income exclusion or foreign housing exclusion or deduction under this test, the period of foreign residence must include 1 full tax year (usually January 1 – December 31), but once you meet this time requirement, you figure the exclusions and the deduction from the date the residence actually began. H r block home 2012 No. H r block home 2012 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H r block home 2012 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H r block home 2012 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H r block home 2012 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H r block home 2012 No. H r block home 2012 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H r block home 2012 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H r block home 2012 S. H r block home 2012 tax. H r block home 2012 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 3) To meet the qualification of “an uninterrupted period which includes an entire taxable year,” do I have to be physically present in a foreign country for the entire year? No. H r block home 2012 Uninterrupted refers to the bona fide residence proper and not to the physical presence of the individual. H r block home 2012 During the period of bona fide residence in a foreign country, even during the first full year, you can leave the country for brief and temporary trips back to the United States or elsewhere for vacation, or even for business. H r block home 2012 To preserve your status as a bona fide resident of a foreign country, you must have a clear intention of returning from those trips, without unreasonable delay, to your foreign residence. H r block home 2012 Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H r block home 2012 No. H r block home 2012 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H r block home 2012 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H r block home 2012 S. H r block home 2012 tax. H r block home 2012 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 4) I am a U. H r block home 2012 S. H r block home 2012 citizen and during 2012 was a bona fide resident of Country X. H r block home 2012 On January 15, 2013, I was notified that I was to be assigned to Country Y. H r block home 2012 I was recalled to New York for 90 days orientation and then went to Country Y, where I have been since. H r block home 2012 Although I was not in Country Y on January 1, I was a bona fide resident of Country X and was in Country Y on December 31, 2013. H r block home 2012 My family remained in Country X until completion of the orientation period, and my household goods were shipped directly to my new post. H r block home 2012 Am I a bona fide resident of a foreign country for 2013, or must I wait for the entire year of 2014 to become one? Since you did not break your period of foreign residence, you would continue to be a bona fide resident of a foreign country for 2013. H r block home 2012 No. H r block home 2012 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H r block home 2012 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H r block home 2012 S. H r block home 2012 tax. H r block home 2012 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 5) Due to illness, I returned to the United States before I completed my qualifying period to claim the foreign earned income exclusion. H r block home 2012 Can I figure the exclusion for the period I resided abroad? No. H r block home 2012 You are not entitled to any exclusion of foreign earned income since you did not complete your qualifying period under either the bona fide residence test or physical presence test. H r block home 2012 If you paid foreign tax on the income earned abroad, you may be able to claim that tax as a deduction or as a credit against your U. H r block home 2012 S. H r block home 2012 tax. H r block home 2012 Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 6) Can a resident alien of the United States qualify for an exclusion or deduction under the bona fide residence test or the physical presence test? Resident aliens of the United States can qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction if they meet the requirements of the physical presence test. H r block home 2012 Resident aliens who are citizens or nationals of a country with which the United States has an income tax treaty in effect also can qualify under the bona fide residence test. H r block home 2012 No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 . H r block home 2012 7) On August 13 of last year I left the United States and arrived in Country Z to work for the Gordon Manufacturing Company. H r block home 2012 I expected to be able to exclude my foreign earned income under the physical presence test because I planned to be in Country Z for at least 1 year. H r block home 2012 However, I was reassigned back to the United States and left Country Z on July 1 of this year. H r block home 2012 Can I exclude any of my foreign earned income? No. H r block home 2012 You cannot exclude any of the income you earned in Country Z because you were not in a foreign country for at least 330 full days as required under the physical presence test. H r block home 2012 3. H r block home 2012 Foreign Earned Income . H r block home 2012 1) I am an employee of the U. H r block home 2012 S. H r block home 2012 Government working abroad. H r block home 2012 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? . H r block home 2012 2) I qualify for the foreign earned income exclusion under the bona fide residence test. H r block home 2012 Does my foreign earned income include my U. H r block home 2012 S. H r block home 2012 dividends and the interest I receive on a foreign bank account? . H r block home 2012 3) My company pays my foreign income tax on my foreign earnings. H r block home 2012 Is this taxable compensation? . H r block home 2012 4) I live in an apartment in a foreign city for which my employer pays the rent. H r block home 2012 Should I include in my income the cost to my employer ($1,200 a month) or the fair market value of equivalent housing in the United States ($800 a month)? . H r block home 2012 5) My U. H r block home 2012 S. H r block home 2012 employer pays my salary into my U. H r block home 2012 S. H r block home 2012 bank account. H r block home 2012 Is this income considered earned in the United States or is it considered foreign earned income? . H r block home 2012 6) What is considered a foreign country? . H r block home 2012 7) What is the source of earned income? . H r block home 2012 1) I am an employee of the U. H r block home 2012 S. H r block home 2012 Government working abroad. H r block home 2012 Can all or part of my government income earned abroad qualify for the foreign earned income exclusion? No. H r block home 2012 The foreign earned income exclusion applies to your foreign earned income. H r block home 2012 Amounts paid by the United States or its agencies to their employees are not treated, for this purpose, as foreign earned income. H r block home 2012 No. H r block home 2012 The only income that is foreign earned income is income from the performance of personal services abroad. H r block home 2012 Investment income is not earned income. H r block home 2012 However, you must include it in gross income reported on your Form 1040. H r block home 2012 Yes. H r block home 2012 The amount is compensation for services performed. H r block home 2012 The tax paid by your company should be reported on Form 1040, line 7, and on Form 2555, Part IV, line 22(f) (or on Form 2555-EZ, Part IV, line 17). H r block home 2012 You must include in income the fair market value (FMV) of the facility provided, where it is provided. H r block home 2012 This will usually be the rent your employer pays. H r block home 2012 Situations when the FMV is not included in income are discussed in chapter 4 under Exclusion of Meals and Lodging. H r block home 2012 If you performed the services to earn this salary outside the United States, your salary is considered earned abroad. H r block home 2012 It does not matter that you are paid by a U. H r block home 2012 S. H r block home 2012 employer or that your salary is deposited in a U. H r block home 2012 S. H r block home 2012 bank account in the United States. H r block home 2012 The source of salary, wages, commissions, and other personal service income is the place where you perform the services. H r block home 2012 For the purposes of the foreign earned income exclusion and the foreign housing exclusion or deduction, any territory under the sovereignty of a countr
Español

U.S. Postal Service (USPS)

The Postal Service provides mail processing and delivery services to individuals and businesses in the U.S.

Contact the Agency or Department

Website: U.S. Postal Service (USPS)

Contact In-Person: Locate a Post Office

Address: USPS Office of the Consumer Advocate
475 L'Enfant Plaza SW, Room 4012

Washington, DC 20260-2200

Toll-free: (800) 275-8777(800) 222-1811 (Track and Confirm Information)

TTY: (877) 889-2457

The H R Block Home 2012

H r block home 2012 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. H r block home 2012 irs. H r block home 2012 gov/pub15. H r block home 2012 What's New Social security and Medicare tax for 2014. H r block home 2012  The social security tax rate is 6. H r block home 2012 2% each for the employee and employer, unchanged from 2013. H r block home 2012 The social security wage base limit is $117,000. H r block home 2012 The Medicare tax rate is 1. H r block home 2012 45% each for the employee and employer, unchanged from 2013. H r block home 2012 There is no wage base limit for Medicare tax. H r block home 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. H r block home 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. H r block home 2012 2014 withholdng tables. H r block home 2012  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. H r block home 2012 Withholding allowance. H r block home 2012  The 2014 amount for one withholding allowance on an annual basis is $3,950. H r block home 2012 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). H r block home 2012  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. H r block home 2012 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. H r block home 2012 For more information see Notice 2013-77, 2013-50 I. H r block home 2012 R. H r block home 2012 B. H r block home 2012 632, available at www. H r block home 2012 irs. H r block home 2012 gov/irb/2013-50_IRB/ar10. H r block home 2012 html. H r block home 2012 Change of responsible party. H r block home 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. H r block home 2012 Form 8822-B must be filed within 60 days of the change. H r block home 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. H r block home 2012 For a definition of “responsible party,” see the Form 8822-B instructions. H r block home 2012 Same-sex marriage. H r block home 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. H r block home 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. H r block home 2012 R. H r block home 2012 B. H r block home 2012 201, available at www. H r block home 2012 irs. H r block home 2012 gov/irb/2013-38_IRB/ar07. H r block home 2012 html. H r block home 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. H r block home 2012 Notice 2013-61, 2013-44 I. H r block home 2012 R. H r block home 2012 B. H r block home 2012 432, is available at www. H r block home 2012 irs. H r block home 2012 gov/irb/2013-44_IRB/ar10. H r block home 2012 html. H r block home 2012 Reminders Additional Medicare Tax withholding. H r block home 2012  In addition to withholding Medicare tax at 1. H r block home 2012 45%, you must withhold a 0. H r block home 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. H r block home 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. H r block home 2012 Additional Medicare Tax is only imposed on the employee. H r block home 2012 There is no employer share of Additional Medicare Tax. H r block home 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. H r block home 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. H r block home 2012 For more information on Additional Medicare Tax, visit IRS. H r block home 2012 gov and enter “Additional Medicare Tax” in the search box. H r block home 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. H r block home 2012  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. H r block home 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. H r block home 2012 For more information, visit IRS. H r block home 2012 gov and enter “work opportunity tax credit” in the search box. H r block home 2012 Outsourcing payroll duties. H r block home 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. H r block home 2012 The employer remains responsible if the third party fails to perform any required action. H r block home 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. H r block home 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. H r block home 2012 COBRA premium assistance credit. H r block home 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. H r block home 2012 See COBRA premium assistance credit under Introduction. H r block home 2012 Federal tax deposits must be made by electronic funds transfer. H r block home 2012  You must use electronic funds transfer to make all federal tax deposits. H r block home 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). H r block home 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. H r block home 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. H r block home 2012 EFTPS is a free service provided by the Department of Treasury. H r block home 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. H r block home 2012 For more information on making federal tax deposits, see How To Deposit in section 11. H r block home 2012 To get more information about EFTPS or to enroll in EFTPS, visit www. H r block home 2012 eftps. H r block home 2012 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). H r block home 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. H r block home 2012 You must receive written notice from the IRS to file Form 944. H r block home 2012  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. H r block home 2012 S. H r block home 2012 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. H r block home 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. H r block home 2012 For more information on requesting to file Form 944, visit IRS. H r block home 2012 gov and enter “file employment taxes annually” in the search box. H r block home 2012 Employers can request to file Forms 941 instead of Form 944. H r block home 2012  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. H r block home 2012 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. H r block home 2012 For more information on requesting to file Form 944, visit IRS. H r block home 2012 gov and enter “file employment taxes annually” in the search box. H r block home 2012 Aggregate Form 941 filers. H r block home 2012  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. H r block home 2012 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. H r block home 2012 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. H r block home 2012 Aggregate Form 940 filers. H r block home 2012  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. H r block home 2012 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. H r block home 2012 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. H r block home 2012 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. H r block home 2012 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. H r block home 2012 Spend less time and worry about taxes and more time running your business. H r block home 2012 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. H r block home 2012 For e-file, visit www. H r block home 2012 irs. H r block home 2012 gov/efile for additional information. H r block home 2012 For EFTPS, visit www. H r block home 2012 eftps. H r block home 2012 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). H r block home 2012 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. H r block home 2012 socialsecurity. H r block home 2012 gov/employer. H r block home 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. H r block home 2012 If a valid EIN is not provided, the return or payment will not be processed. H r block home 2012 This may result in penalties and delays in processing your return or payment. H r block home 2012 Electronic funds withdrawal (EFW). H r block home 2012  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. H r block home 2012 However, do not use EFW to make federal tax deposits. H r block home 2012 For more information on paying your taxes using EFW, visit the IRS website at www. H r block home 2012 irs. H r block home 2012 gov/e-pay. H r block home 2012 A fee may be charged to file electronically. H r block home 2012 Credit or debit card payments. H r block home 2012  For information on paying your taxes with a credit or debit card, visit the IRS website at www. H r block home 2012 irs. H r block home 2012 gov/e-pay. H r block home 2012 However, do not use credit or debit cards to make federal tax deposits. H r block home 2012 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. H r block home 2012 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). H r block home 2012 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. H r block home 2012 Hiring New Employees Eligibility for employment. H r block home 2012  You must verify that each new employee is legally eligible to work in the United States. H r block home 2012 This includes completing the U. H r block home 2012 S. H r block home 2012 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. H r block home 2012 You can get the form from USCIS offices or by calling 1-800-870-3676. H r block home 2012 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. H r block home 2012 uscis. H r block home 2012 gov for more information. H r block home 2012 New hire reporting. H r block home 2012  You are required to report any new employee to a designated state new hire registry. H r block home 2012 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. H r block home 2012 Many states accept a copy of Form W-4 with employer information added. H r block home 2012 Visit the Office of Child Support Enforcement website at www. H r block home 2012 acf. H r block home 2012 hhs. H r block home 2012 gov/programs/cse/newhire for more information. H r block home 2012 W-4 request. H r block home 2012  Ask each new employee to complete the 2014 Form W-4. H r block home 2012 See section 9. H r block home 2012 Name and social security number. H r block home 2012  Record each new employee's name and number from his or her social security card. H r block home 2012 Any employee without a social security card should apply for one. H r block home 2012 See section 4. H r block home 2012 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. H r block home 2012  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. H r block home 2012 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. H r block home 2012 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. H r block home 2012 See section 13 for more information. H r block home 2012 Income tax withholding. H r block home 2012  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. H r block home 2012 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. H r block home 2012 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. H r block home 2012 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. H r block home 2012 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. H r block home 2012 Publication 15-A includes information about withholding on pensions and annuities. H r block home 2012 Zero wage return. H r block home 2012  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. H r block home 2012 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. H r block home 2012 irs. H r block home 2012 gov/efile. H r block home 2012 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. H r block home 2012 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. H r block home 2012 Each item in this list has a page reference to a more detailed discussion in this publication. H r block home 2012   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. H r block home 2012 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. H r block home 2012 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). H r block home 2012 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. H r block home 2012 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. H r block home 2012 If you file 250 or more Forms 1099, you must file them electronically. H r block home 2012 If you file 250 or more Forms W-2, you must file them electronically. H r block home 2012 SSA will not accept Forms W-2 and W-3 filed on magnetic media. H r block home 2012 Information reporting customer service site. H r block home 2012  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. H r block home 2012 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). H r block home 2012 The center can also be reached by email at mccirp@irs. H r block home 2012 gov. H r block home 2012 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. H r block home 2012 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. H r block home 2012 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. H r block home 2012 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. H r block home 2012 Military retirement. H r block home 2012 Gambling winnings. H r block home 2012 Indian gaming profits. H r block home 2012 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. H r block home 2012 Payments subject to backup withholding. H r block home 2012 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. H r block home 2012 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. H r block home 2012 Distributions from nonqualified pension plans and deferred compensation plans. H r block home 2012  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. H r block home 2012 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H r block home 2012 ; income tax withheld must be reported on Form 945. H r block home 2012 Backup withholding. H r block home 2012  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). H r block home 2012 This withholding is referred to as “backup withholding. H r block home 2012 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. H r block home 2012 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. H r block home 2012 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. H r block home 2012 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. H r block home 2012 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. H r block home 2012 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. H r block home 2012 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). H r block home 2012 Recordkeeping Keep all records of employment taxes for at least 4 years. H r block home 2012 These should be available for IRS review. H r block home 2012 Your records should include the following information. H r block home 2012 Your EIN. H r block home 2012 Amounts and dates of all wage, annuity, and pension payments. H r block home 2012 Amounts of tips reported to you by your employees. H r block home 2012 Records of allocated tips. H r block home 2012 The fair market value of in-kind wages paid. H r block home 2012 Names, addresses, social security numbers, and occupations of employees and recipients. H r block home 2012 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. H r block home 2012 Dates of employment for each employee. H r block home 2012 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. H r block home 2012 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). H r block home 2012 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). H r block home 2012 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. H r block home 2012 Copies of returns filed and confirmation numbers. H r block home 2012 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. H r block home 2012 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. H r block home 2012 Do not mail Form 8822-B with your employment tax return. H r block home 2012 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. H r block home 2012 The list includes only the following: DHL Express (DHL): DHL Same Day Service. H r block home 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. H r block home 2012 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 home 2012 M. H r block home 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. H r block home 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. H r block home 2012 gov and enter “private delivery service” in the search box. H r block home 2012 Your private delivery service can tell you how to get written proof of the mailing date. H r block home 2012   Private delivery services cannot deliver items to P. H r block home 2012 O. H r block home 2012 boxes. H r block home 2012 You must use the U. H r block home 2012 S. H r block home 2012 Postal Service to mail any item to an IRS P. H r block home 2012 O. H r block home 2012 box address. H r block home 2012 Telephone Help Tax questions. H r block home 2012   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. H r block home 2012 Help for people with disabilities. H r block home 2012  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. H r block home 2012 You may also use this number for assistance with unresolved tax problems. H r block home 2012 Recorded tax information (TeleTax). H r block home 2012  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. H r block home 2012 You can listen to up to three topics on each call you make. H r block home 2012 Touch-Tone service is available 24 hours a day, 7 days a week. H r block home 2012 TeleTax topics are also available on the IRS website at www. H r block home 2012 irs. H r block home 2012 gov/taxtopics. H r block home 2012 Most tax topics listed below are also available in Spanish. H r block home 2012 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. H r block home 2012 irs. H r block home 2012 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. H r block home 2012 A list of employment tax topics is provided next. H r block home 2012 Select, by number, the topic you want to hear and call 1-800-829-4477. H r block home 2012 For the directory of all topics, select Topic 123. H r block home 2012 Teletax Topics Topic No. H r block home 2012 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. H r block home 2012 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. H r block home 2012  Visit the IRS website at www. H r block home 2012 irs. H r block home 2012 gov/businesses and click on the Employment Taxes link under Businesses Topics. H r block home 2012 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. H r block home 2012 irs. H r block home 2012 gov/businesses. H r block home 2012 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. H r block home 2012 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). H r block home 2012 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. H r block home 2012 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. H r block home 2012 socialsecurity. H r block home 2012 gov/employer to register for Business Services Online. H r block home 2012 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. H r block home 2012 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. H r block home 2012 Form W-3 will be created for you based on your Forms W-2. H r block home 2012 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. H r block home 2012 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. H r block home 2012 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. H r block home 2012 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. H r block home 2012 The penalty is $25 or 2% of the payment, whichever is more. H r block home 2012 However, the penalty on dishonored payments of $24. H r block home 2012 99 or less is an amount equal to the payment. H r block home 2012 For example, a dishonored payment of $18 is charged a penalty of $18. H r block home 2012 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. H r block home 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H r block home 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H r block home 2012 Calendar The following is a list of important dates. H r block home 2012 Also see Publication 509, Tax Calendars. H r block home 2012   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. H r block home 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. H r block home 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. H r block home 2012 See Deposits on Business Days Only in section 11. H r block home 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. H r block home 2012 S. H r block home 2012 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. H r block home 2012 See Private Delivery Services under Reminders for more information. H r block home 2012 Introduction This publication explains your tax responsibilities as an employer. H r block home 2012 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. H r block home 2012 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. H r block home 2012 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. H r block home 2012 References to “income tax” in this guide apply only to “federal” income tax. H r block home 2012 Contact your state or local tax department to determine if their rules are different. H r block home 2012 Additional employment tax information is available in Publication 15-A. H r block home 2012 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. H r block home 2012 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. H r block home 2012 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. H r block home 2012 Income tax. H r block home 2012 Social security tax. H r block home 2012 Medicare tax. H r block home 2012 FUTA tax. H r block home 2012 There are exceptions to these requirements. H r block home 2012 See section 15 for guidance. H r block home 2012 Railroad retirement taxes are explained in the Instructions for Form CT-1. H r block home 2012 Comments and suggestions. H r block home 2012   We welcome your comments about this publication and your suggestions for future editions. H r block home 2012   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. H r block home 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H r block home 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H r block home 2012   You can also send us comments from www. H r block home 2012 irs. H r block home 2012 gov/formspubs. H r block home 2012 Click on More Information and then click on Comment on Tax Forms and Publications. H r block home 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. H r block home 2012 Federal Government employers. H r block home 2012   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. H r block home 2012 State and local government employers. H r block home 2012   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. H r block home 2012 Most elected and appointed public officials of state or local governments are employees under common law rules. H r block home 2012 See chapter 3 of Publication 963, Federal-State Reference Guide. H r block home 2012 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. H r block home 2012 See section 15 for more information on the exceptions. H r block home 2012   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. H r block home 2012 irs. H r block home 2012 gov/pub/irs-irbs/irb00-06. H r block home 2012 pdf. H r block home 2012   You can get information on reporting and social security coverage from your local IRS office. H r block home 2012 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. H r block home 2012 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. H r block home 2012 ncsssa. H r block home 2012 org. H r block home 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). H r block home 2012   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. H r block home 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. H r block home 2012 See Regulations sections 1. H r block home 2012 1361-4(a)(7) and 301. H r block home 2012 7701-2(c)(2)(iv). H r block home 2012 COBRA premium assistance credit. H r block home 2012   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. H r block home 2012 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. H r block home 2012 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). H r block home 2012 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. H r block home 2012 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. H r block home 2012 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. H r block home 2012   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. H r block home 2012 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. H r block home 2012   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. H r block home 2012 The assistance for the coverage can last up to 15 months. H r block home 2012   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. H r block home 2012 For more information see Notice 2009-27, 2009-16 I. H r block home 2012 R. H r block home 2012 B. H r block home 2012 838, available at www. H r block home 2012 irs. H r block home 2012 gov/irb/2009-16_irb/ar09. H r block home 2012 html. H r block home 2012   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. H r block home 2012   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. H r block home 2012 The reimbursement is made through a credit against the employer's employment tax liabilities. H r block home 2012 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. H r block home 2012 The credit is treated as a deposit made on the first day of the return period (quarter or year). H r block home 2012 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. H r block home 2012 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. H r block home 2012   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. H r block home 2012 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. H r block home 2012 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. H r block home 2012 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. H r block home 2012 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. H r block home 2012 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. H r block home 2012 A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. H r block home 2012   For more information, visit IRS. H r block home 2012 gov and enter “COBRA” in the search box. H r block home 2012 Prev  Up  Next   Home   More Online Publications