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How Do I File My 2012 Taxes Late

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How Do I File My 2012 Taxes Late

How do i file my 2012 taxes late Publication 15 - Main Content Table of Contents 1. How do i file my 2012 taxes late Employer Identification Number (EIN) 2. How do i file my 2012 taxes late Who Are Employees?Relief provisions. How do i file my 2012 taxes late Business Owned and Operated by Spouses 3. How do i file my 2012 taxes late Family Employees 4. How do i file my 2012 taxes late Employee's Social Security Number (SSN)Registering for SSNVS. How do i file my 2012 taxes late 5. How do i file my 2012 taxes late Wages and Other CompensationAccountable plan. How do i file my 2012 taxes late Nonaccountable plan. How do i file my 2012 taxes late Per diem or other fixed allowance. How do i file my 2012 taxes late 50% test. How do i file my 2012 taxes late Health Savings Accounts and medical savings accounts. How do i file my 2012 taxes late Nontaxable fringe benefits. How do i file my 2012 taxes late When fringe benefits are treated as paid. How do i file my 2012 taxes late Valuation of fringe benefits. How do i file my 2012 taxes late Withholding on fringe benefits. How do i file my 2012 taxes late Depositing taxes on fringe benefits. How do i file my 2012 taxes late 6. How do i file my 2012 taxes late TipsOrdering rule. How do i file my 2012 taxes late 7. How do i file my 2012 taxes late Supplemental Wages 8. How do i file my 2012 taxes late Payroll Period 9. How do i file my 2012 taxes late Withholding From Employees' WagesIncome Tax Withholding Social Security and Medicare Taxes Part-Time Workers 10. How do i file my 2012 taxes late Required Notice to Employees About the Earned Income Credit (EIC) 11. How do i file my 2012 taxes late Depositing TaxesWhen To Deposit How To Deposit Deposit Penalties 12. How do i file my 2012 taxes late Filing Form 941 or Form 944 13. How do i file my 2012 taxes late Reporting Adjustments to Form 941 or Form 944Current Period Adjustments Prior Period Adjustments Wage Repayments 14. How do i file my 2012 taxes late Federal Unemployment (FUTA) TaxSuccessor employer. How do i file my 2012 taxes late Household employees. How do i file my 2012 taxes late When to deposit. How do i file my 2012 taxes late Household employees. How do i file my 2012 taxes late Electronic filing by reporting agents. How do i file my 2012 taxes late 16. How do i file my 2012 taxes late How To Use the Income Tax Withholding TablesWage Bracket Method Percentage Method Alternative Methods of Income Tax Withholding How To Get Tax Help 1. How do i file my 2012 taxes late Employer Identification Number (EIN) If you are required to report employment taxes or give tax statements to employees or annuitants, you need an EIN. How do i file my 2012 taxes late The EIN is a nine-digit number the IRS issues. How do i file my 2012 taxes late The digits are arranged as follows: 00-0000000. How do i file my 2012 taxes late It is used to identify the tax accounts of employers and certain others who have no employees. How do i file my 2012 taxes late Use your EIN on all of the items you send to the IRS and SSA. How do i file my 2012 taxes late For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN. How do i file my 2012 taxes late If you do not have an EIN, you may apply for one online. How do i file my 2012 taxes late Go to the IRS. How do i file my 2012 taxes late gov and click on the Apply for an EIN Online link under Tools. How do i file my 2012 taxes late You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. How do i file my 2012 taxes late Do not use an SSN in place of an EIN. How do i file my 2012 taxes late You should have only one EIN. How do i file my 2012 taxes late If you have more than one and are not sure which one to use, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). How do i file my 2012 taxes late Give the numbers you have, the name and address to which each was assigned, and the address of your main place of business. How do i file my 2012 taxes late The IRS will tell you which number to use. How do i file my 2012 taxes late If you took over another employer's business (see Successor employer in section 9), do not use that employer's EIN. How do i file my 2012 taxes late If you have applied for an EIN but do not have your EIN by the time a return is due, file a paper return and write “Applied For” and the date you applied for it in the space shown for the number. How do i file my 2012 taxes late 2. How do i file my 2012 taxes late Who Are Employees? Generally, employees are defined either under common law or under statutes for certain situations. How do i file my 2012 taxes late See Publication 15-A for details on statutory employees and nonemployees. How do i file my 2012 taxes late Employee status under common law. How do i file my 2012 taxes late   Generally, a worker who performs services for you is your employee if you have the right to control what will be done and how it will be done. How do i file my 2012 taxes late This is so even when you give the employee freedom of action. How do i file my 2012 taxes late What matters is that you have the right to control the details of how the services are performed. How do i file my 2012 taxes late See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. How do i file my 2012 taxes late   Generally, people in business for themselves are not employees. How do i file my 2012 taxes late For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. How do i file my 2012 taxes late However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. How do i file my 2012 taxes late   If an employer-employee relationship exists, it does not matter what it is called. How do i file my 2012 taxes late The employee may be called an agent or independent contractor. How do i file my 2012 taxes late It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. How do i file my 2012 taxes late Statutory employees. How do i file my 2012 taxes late   If someone who works for you is not an employee under the common law rules discussed earlier, do not withhold federal income tax from his or her pay, unless backup withholding applies. How do i file my 2012 taxes late Although the following persons may not be common law employees, they are considered employees by statute for social security, Medicare, and FUTA tax purposes under certain conditions. How do i file my 2012 taxes late An agent (or commission) driver who delivers food, beverages (other than milk), laundry, or dry cleaning for someone else. How do i file my 2012 taxes late A full-time life insurance salesperson who sells primarily for one company. How do i file my 2012 taxes late A homeworker who works by guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. How do i file my 2012 taxes late A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. How do i file my 2012 taxes late The orders must be for merchandise for resale or supplies for use in the customer's business. How do i file my 2012 taxes late The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. How do i file my 2012 taxes late    Statutory nonemployees. How do i file my 2012 taxes late   Direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. How do i file my 2012 taxes late They are generally treated as self-employed for all federal tax purposes, including income and employment taxes. How do i file my 2012 taxes late H-2A agricultural workers. How do i file my 2012 taxes late   On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How do i file my 2012 taxes late Treating employees as nonemployees. How do i file my 2012 taxes late   You will generally be liable for social security and Medicare taxes and withheld income tax if you do not deduct and withhold these taxes because you treated an employee as a nonemployee. How do i file my 2012 taxes late You may be able to calculate your liability using special section 3509 rates for the employee share of social security and Medicare taxes and the federal income tax withholding. How do i file my 2012 taxes late The applicable rates depend on whether you filed required Forms 1099. How do i file my 2012 taxes late You cannot recover the employee share of social security, or Medicare tax, or income tax withholding from the employee if the tax is paid under section 3509. How do i file my 2012 taxes late You are liable for the income tax withholding regardless of whether the employee paid income tax on the wages. How do i file my 2012 taxes late You continue to owe the full employer share of social security and Medicare taxes. How do i file my 2012 taxes late The employee remains liable for the employee share of social security and Medicare taxes. How do i file my 2012 taxes late See Internal Revenue Code section 3509 for details. How do i file my 2012 taxes late Also see the Instructions for Form 941-X. How do i file my 2012 taxes late   Section 3509 rates are not available if you intentionally disregard the requirement to withhold taxes from the employee or if you withheld income taxes but not social security or Medicare taxes. How do i file my 2012 taxes late Section 3509 is not available for reclassifying statutory employees. How do i file my 2012 taxes late See Statutory employees , earlier in this section. How do i file my 2012 taxes late   If the employer issued required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. How do i file my 2012 taxes late 2% plus 20% of the employee rate (see the Instructions for Form 941-X). How do i file my 2012 taxes late For Medicare taxes; employer rate of 1. How do i file my 2012 taxes late 45% plus 20% of the employee rate of 1. How do i file my 2012 taxes late 45%, for a total rate of 1. How do i file my 2012 taxes late 74% of wages. How do i file my 2012 taxes late For Additional Medicare Tax; 0. How do i file my 2012 taxes late 18% (20% of the employee rate of 0. How do i file my 2012 taxes late 9%) of wages subject to Additional Medicare Tax. How do i file my 2012 taxes late For income tax withholding, the rate is 1. How do i file my 2012 taxes late 5% of wages. How do i file my 2012 taxes late   If the employer did not issue required information returns, the section 3509 rates are: For social security taxes; employer rate of 6. How do i file my 2012 taxes late 2% plus 40% of the employee rate (see the Instructions for Form 941-X). How do i file my 2012 taxes late For Medicare taxes; employer rate of 1. How do i file my 2012 taxes late 45% plus 40% of the employee rate of 1. How do i file my 2012 taxes late 45%, for a total rate of 2. How do i file my 2012 taxes late 03% of wages. How do i file my 2012 taxes late For Additional Medicare Tax; 0. How do i file my 2012 taxes late 36% (40% of the employee rate of 0. How do i file my 2012 taxes late 9%) of wages subject to Additional Medicare Tax. How do i file my 2012 taxes late For income tax withholding, the rate is 3. How do i file my 2012 taxes late 0% of wages. How do i file my 2012 taxes late Relief provisions. How do i file my 2012 taxes late   If you have a reasonable basis for not treating a worker as an employee, you may be relieved from having to pay employment taxes for that worker. How do i file my 2012 taxes late To get this relief, you must file all required federal tax returns, including information returns, on a basis consistent with your treatment of the worker. How do i file my 2012 taxes late You (or your predecessor) must not have treated any worker holding a substantially similar position as an employee for any periods beginning after 1977. How do i file my 2012 taxes late See Publication 1976, Do You Qualify for Relief Under Section 530. How do i file my 2012 taxes late IRS help. How do i file my 2012 taxes late   If you want the IRS to determine whether a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. How do i file my 2012 taxes late Voluntary Classification Settlement Program (VCSP). How do i file my 2012 taxes late   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. How do i file my 2012 taxes late To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). How do i file my 2012 taxes late For more information visit IRS. How do i file my 2012 taxes late gov and enter “VCSP” in the search box. How do i file my 2012 taxes late Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. How do i file my 2012 taxes late See Publication 541, Partnerships, for more details. How do i file my 2012 taxes late The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. How do i file my 2012 taxes late Exception—Qualified joint venture. How do i file my 2012 taxes late   For tax years beginning after December 31, 2006, the Small Business and Work Opportunity Tax Act of 2007 (Public Law 110-28) provides that a “qualified joint venture,” whose only members are spouses filing a joint income tax return, can elect not to be treated as a partnership for federal tax purposes. How do i file my 2012 taxes late A qualified joint venture conducts a trade or business where: The only members of the joint venture are spouses who file a joint income tax return, Both spouses materially participate (see Material participation in the Instructions for Schedule C (Form 1040), line G) in the trade or business (mere joint ownership of property is not enough), Both spouses elect to not be treated as a partnership, and The business is co-owned by both spouses and is not held in the name of a state law entity such as a partnership or limited liability company (LLC). How do i file my 2012 taxes late   To make the election, all items of income, gain, loss, deduction, and credit must be divided between the spouses, in accordance with each spouse's interest in the venture, and reported on separate Schedules C or F as sole proprietors. How do i file my 2012 taxes late Each spouse must also file a separate Schedule SE to pay self-employment taxes, as applicable. How do i file my 2012 taxes late   Spouses using the qualified joint venture rules are treated as sole proprietors for federal tax purposes and generally do not need an EIN. How do i file my 2012 taxes late If employment taxes are owed by the qualified joint venture, either spouse may report and pay the employment taxes due on the wages paid to the employees using the EIN of that spouse's sole proprietorship. How do i file my 2012 taxes late Generally, filing as a qualified joint venture will not increase the spouses' total tax owed on the joint income tax return. How do i file my 2012 taxes late However, it gives each spouse credit for social security earnings on which retirement benefits are based and for Medicare coverage without filing a partnership return. How do i file my 2012 taxes late    Note. How do i file my 2012 taxes late If your spouse is your employee, not your partner, see One spouse employed by another in section 3. How do i file my 2012 taxes late   For more information on qualified joint ventures, visit IRS. How do i file my 2012 taxes late gov and enter “qualified joint venture” in the search box. How do i file my 2012 taxes late Exception—Community income. How do i file my 2012 taxes late   If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. How do i file my 2012 taxes late S. How do i file my 2012 taxes late possession, you can treat the business either as a sole proprietorship (of the spouse who carried on the business) or a partnership. How do i file my 2012 taxes late You may still make an election to be taxed as a qualified joint venture instead of a partnership. How do i file my 2012 taxes late See Exception—Qualified joint venture , earlier. How do i file my 2012 taxes late 3. How do i file my 2012 taxes late Family Employees Child employed by parents. How do i file my 2012 taxes late   Payments for the services of a child under age 18 who works for his or her parent in a trade or business are not subject to social security and Medicare taxes if the trade or business is a sole proprietorship or a partnership in which each partner is a parent of the child. How do i file my 2012 taxes late If these payments are for work other than in a trade or business, such as domestic work in the parent's private home, they are not subject to social security and Medicare taxes until the child reaches age 21. How do i file my 2012 taxes late However, see Covered services of a child or spouse , later in this section. How do i file my 2012 taxes late Payments for the services of a child under age 21 who works for his or her parent, whether or not in a trade or business, are not subject to FUTA tax. How do i file my 2012 taxes late Payments for the services of a child of any age who works for his or her parent are generally subject to income tax withholding unless the payments are for domestic work in the parent's home, or unless the payments are for work other than in a trade or business and are less than $50 in the quarter or the child is not regularly employed to do such work. How do i file my 2012 taxes late One spouse employed by another. How do i file my 2012 taxes late   The wages for the services of an individual who works for his or her spouse in a trade or business are subject to income tax withholding and social security and Medicare taxes, but not to FUTA tax. How do i file my 2012 taxes late However, the payments for services of one spouse employed by another in other than a trade or business, such as domestic service in a private home, are not subject to social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Covered services of a child or spouse. How do i file my 2012 taxes late   The wages for the services of a child or spouse are subject to income tax withholding as well as social security, Medicare, and FUTA taxes if he or she works for: A corporation, even if it is controlled by the child's parent or the individual's spouse; A partnership, even if the child's parent is a partner, unless each partner is a parent of the child; A partnership, even if the individual's spouse is a partner; or An estate, even if it is the estate of a deceased parent. How do i file my 2012 taxes late Parent employed by son or daughter. How do i file my 2012 taxes late   When the employer is a son or daughter employing his or her parent the following rules apply. How do i file my 2012 taxes late Payments for the services of a parent in the son’s or daughter’s (the employer’s) trade or business are subject to income tax withholding and social security and Medicare taxes. How do i file my 2012 taxes late Payments for the services of a parent not in the son’s or daughter’s (the employer’s) trade or business are generally not subject to social security and Medicare taxes. How do i file my 2012 taxes late    Social security and Medicare taxes do apply to payments made to a parent for domestic services if all of the following apply: The parent is employed by his or her son or daughter; The son or daughter (the employer) has a child or stepchild living in the home; The son or daughter (the employer) is a widow or widower, divorced, or living with a spouse who, because of a mental or physical condition, cannot care for the child or stepchild for at least 4 continuous weeks in a calendar quarter; and The child or stepchild is either under age 18 or requires the personal care of an adult for at least 4 continuous weeks in a calendar quarter due to a mental or physical condition. How do i file my 2012 taxes late   Payments made to a parent employed by his or her child are not subject to FUTA tax, regardless of the type of services provided. How do i file my 2012 taxes late 4. How do i file my 2012 taxes late Employee's Social Security Number (SSN) You are required to get each employee's name and SSN and to enter them on Form W-2. How do i file my 2012 taxes late This requirement also applies to resident and nonresident alien employees. How do i file my 2012 taxes late You should ask your employee to show you his or her social security card. How do i file my 2012 taxes late The employee may show the card if it is available. How do i file my 2012 taxes late Do not accept a social security card that says “Not valid for employment. How do i file my 2012 taxes late ” A social security number issued with this legend does not permit employment. How do i file my 2012 taxes late You may, but are not required to, photocopy the social security card if the employee provides it. How do i file my 2012 taxes late If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. How do i file my 2012 taxes late See Publication 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. How do i file my 2012 taxes late Applying for a social security card. How do i file my 2012 taxes late   Any employee who is legally eligible to work in the United States and does not have a social security card can get one by completing Form SS-5, Application for a Social Security Card, and submitting the necessary documentation. How do i file my 2012 taxes late You can get Form SS-5 at SSA offices, by calling 1-800-772-1213, or from the SSA website at www. How do i file my 2012 taxes late socialsecurity. How do i file my 2012 taxes late gov/online/ss-5. How do i file my 2012 taxes late html. How do i file my 2012 taxes late The employee must complete and sign Form SS-5; it cannot be filed by the employer. How do i file my 2012 taxes late You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. How do i file my 2012 taxes late Applying for a social security number. How do i file my 2012 taxes late   If you file Form W-2 on paper and your employee applied for an SSN but does not have one when you must file Form W-2, enter “Applied For” on the form. How do i file my 2012 taxes late If you are filing electronically, enter all zeros (000-00-000) in the social security number field. How do i file my 2012 taxes late When the employee receives the SSN, file Copy A of Form W-2c, Corrected Wage and Tax Statement, with the SSA to show the employee's SSN. How do i file my 2012 taxes late Furnish copies B, C, and 2 of Form W-2c to the employee. How do i file my 2012 taxes late Up to 25 Forms W-2c for each Form W-3c, Transmittal of Corrected Wage and Tax Statements, may now be filed per session over the Internet, with no limit on the number of sessions. How do i file my 2012 taxes late For more information, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How do i file my 2012 taxes late socialsecurity. How do i file my 2012 taxes late gov/employer. How do i file my 2012 taxes late Advise your employee to correct the SSN on his or her original Form W-2. How do i file my 2012 taxes late Correctly record the employee's name and SSN. How do i file my 2012 taxes late   Record the name and number of each employee as they are shown on the employee's social security card. How do i file my 2012 taxes late If the employee's name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. How do i file my 2012 taxes late Continue to report the employee's wages under the old name until the employee shows you an updated social security card with the new name. How do i file my 2012 taxes late If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported for the most recently filed Form W-2. How do i file my 2012 taxes late It is not necessary to correct other years if the previous name and number were used for years before the most recent Form W-2. How do i file my 2012 taxes late IRS individual taxpayer identification numbers (ITINs) for aliens. How do i file my 2012 taxes late   Do not accept an ITIN in place of an SSN for employee identification or for work. How do i file my 2012 taxes late An ITIN is only available to resident and nonresident aliens who are not eligible for U. How do i file my 2012 taxes late S. How do i file my 2012 taxes late employment and need identification for other tax purposes. How do i file my 2012 taxes late You can identify an ITIN because it is a nine-digit number, beginning with the number “9” with either a “7” or “8” as the fourth digit and is formatted like an SSN (for example, 9NN-7N-NNNN). How do i file my 2012 taxes late    An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN. How do i file my 2012 taxes late If the individual is currently eligible to work in the United States, instruct the individual to apply for an SSN and follow the instructions under Applying for a social security number, earlier. How do i file my 2012 taxes late Do not use an ITIN in place of an SSN on Form W-2. How do i file my 2012 taxes late Verification of social security numbers. How do i file my 2012 taxes late   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. How do i file my 2012 taxes late Visit www. How do i file my 2012 taxes late socialsecurity. How do i file my 2012 taxes late gov/employer/ssnv. How do i file my 2012 taxes late htm for more information. How do i file my 2012 taxes late Registering for SSNVS. How do i file my 2012 taxes late   You must register online and receive authorization from your employer to use SSNVS. How do i file my 2012 taxes late To register, visit SSA's website at www. How do i file my 2012 taxes late ssa. How do i file my 2012 taxes late gov/employer and click on the Business Services Online link. How do i file my 2012 taxes late Follow the registration instructions to obtain a user identification (ID) and password. How do i file my 2012 taxes late You will need to provide the following information about yourself and your company. How do i file my 2012 taxes late Name. How do i file my 2012 taxes late SSN. How do i file my 2012 taxes late Date of birth. How do i file my 2012 taxes late Type of employer. How do i file my 2012 taxes late EIN. How do i file my 2012 taxes late Company name, address, and telephone number. How do i file my 2012 taxes late Email address. How do i file my 2012 taxes late   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. How do i file my 2012 taxes late You must enter the activation code online to use SSNVS. How do i file my 2012 taxes late 5. How do i file my 2012 taxes late Wages and Other Compensation Wages subject to federal employment taxes generally include all pay you give to an employee for services performed. How do i file my 2012 taxes late The pay may be in cash or in other forms. How do i file my 2012 taxes late It includes salaries, vacation allowances, bonuses, commissions, and fringe benefits. How do i file my 2012 taxes late It does not matter how you measure or make the payments. How do i file my 2012 taxes late Amounts an employer pays as a bonus for signing or ratifying a contract in connection with the establishment of an employer-employee relationship and an amount paid to an employee for cancellation of an employment contract and relinquishment of contract rights are wages subject to social security, Medicare, and FUTA taxes and income tax withholding. How do i file my 2012 taxes late Also, compensation paid to a former employee for services performed while still employed is wages subject to employment taxes. How do i file my 2012 taxes late More information. How do i file my 2012 taxes late   See section 6 for a discussion of tips and section 7 for a discussion of supplemental wages. How do i file my 2012 taxes late Also, see section 15 for exceptions to the general rules for wages. How do i file my 2012 taxes late Publication 15-A provides additional information on wages, including nonqualified deferred compensation, and other compensation. How do i file my 2012 taxes late Publication 15-B provides information on other forms of compensation, including: Accident and health benefits, Achievement awards, Adoption assistance, Athletic facilities, De minimis (minimal) benefits, Dependent care assistance, Educational assistance, Employee discounts, Employee stock options, Employer-provided cell phones, Group-term life insurance coverage, Health Savings Accounts, Lodging on your business premises, Meals, Moving expense reimbursements, No-additional-cost services, Retirement planning services, Transportation (commuting) benefits, Tuition reduction, and Working condition benefits. How do i file my 2012 taxes late Employee business expense reimbursements. How do i file my 2012 taxes late   A reimbursement or allowance arrangement is a system by which you pay the advances, reimbursements, and charges for your employees' business expenses. How do i file my 2012 taxes late How you report a reimbursement or allowance amount depends on whether you have an accountable or a nonaccountable plan. How do i file my 2012 taxes late If a single payment includes both wages and an expense reimbursement, you must specify the amount of the reimbursement. How do i file my 2012 taxes late   These rules apply to all ordinary and necessary employee business expenses that would otherwise qualify for a deduction by the employee. How do i file my 2012 taxes late Accountable plan. How do i file my 2012 taxes late   To be an accountable plan, your reimbursement or allowance arrangement must require your employees to meet all three of the following rules. How do i file my 2012 taxes late They must have paid or incurred deductible expenses while performing services as your employees. How do i file my 2012 taxes late The reimbursement or advance must be paid for the expense and must not be an amount that would have otherwise been paid by the employee. How do i file my 2012 taxes late They must substantiate these expenses to you within a reasonable period of time. How do i file my 2012 taxes late They must return any amounts in excess of substantiated expenses within a reasonable period of time. How do i file my 2012 taxes late   Amounts paid under an accountable plan are not wages and are not subject to income, social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late   If the expenses covered by this arrangement are not substantiated (or amounts in excess of substantiated expenses are not returned within a reasonable period of time), the amount paid under the arrangement in excess of the substantiated expenses is treated as paid under a nonaccountable plan. How do i file my 2012 taxes late This amount is subject to income, social security, Medicare, and FUTA taxes for the first payroll period following the end of the reasonable period of time. How do i file my 2012 taxes late   A reasonable period of time depends on the facts and circumstances. How do i file my 2012 taxes late Generally, it is considered reasonable if your employees receive their advance within 30 days of the time they incur the expenses, adequately account for the expenses within 60 days after the expenses were paid or incurred, and return any amounts in excess of expenses within 120 days after the expenses were paid or incurred. How do i file my 2012 taxes late Also, it is considered reasonable if you give your employees a periodic statement (at least quarterly) that asks them to either return or adequately account for outstanding amounts and they do so within 120 days. How do i file my 2012 taxes late Nonaccountable plan. How do i file my 2012 taxes late   Payments to your employee for travel and other necessary expenses of your business under a nonaccountable plan are wages and are treated as supplemental wages and subject to income, social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Your payments are treated as paid under a nonaccountable plan if: Your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, You advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount he or she does not use for business expenses, You advance or pay an amount to your employee regardless of whether you reasonably expect the employee to have business expenses related to your business, or You pay an amount as a reimbursement you would have otherwise paid as wages. How do i file my 2012 taxes late   See section 7 for more information on supplemental wages. How do i file my 2012 taxes late Per diem or other fixed allowance. How do i file my 2012 taxes late   You may reimburse your employees by travel days, miles, or some other fixed allowance under the applicable revenue procedure. How do i file my 2012 taxes late In these cases, your employee is considered to have accounted to you if your reimbursement does not exceed rates established by the Federal Government. How do i file my 2012 taxes late The 2013 standard mileage rate for auto expenses was 56. How do i file my 2012 taxes late 5 cents per mile. How do i file my 2012 taxes late The rate for 2014 is 56 cents per mile. How do i file my 2012 taxes late   The government per diem rates for meals and lodging in the continental United States are listed in Publication 1542, Per Diem Rates. How do i file my 2012 taxes late Other than the amount of these expenses, your employees' business expenses must be substantiated (for example, the business purpose of the travel or the number of business miles driven). How do i file my 2012 taxes late   If the per diem or allowance paid exceeds the amounts substantiated, you must report the excess amount as wages. How do i file my 2012 taxes late This excess amount is subject to income tax withholding and payment of social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Show the amount equal to the substantiated amount (for example, the nontaxable portion) in box 12 of Form W-2 using code “L. How do i file my 2012 taxes late ” Wages not paid in money. How do i file my 2012 taxes late   If in the course of your trade or business you pay your employees in a medium that is neither cash nor a readily negotiable instrument, such as a check, you are said to pay them “in kind. How do i file my 2012 taxes late ” Payments in kind may be in the form of goods, lodging, food, clothing, or services. How do i file my 2012 taxes late Generally, the fair market value of such payments at the time they are provided is subject to federal income tax withholding and social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late   However, noncash payments for household work, agricultural labor, and service not in the employer's trade or business are exempt from social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Withhold income tax on these payments only if you and the employee agree to do so. How do i file my 2012 taxes late Nonetheless, noncash payments for agricultural labor, such as commodity wages, are treated as cash payments subject to employment taxes if the substance of the transaction is a cash payment. How do i file my 2012 taxes late Moving expenses. How do i file my 2012 taxes late   Reimbursed and employer-paid qualified moving expenses (those that would otherwise be deductible by the employee) paid under an accountable plan are not includible in an employee's income unless you have knowledge the employee deducted the expenses in a prior year. How do i file my 2012 taxes late Reimbursed and employer-paid nonqualified moving expenses are includible in income and are subject to employment taxes and income tax withholding. How do i file my 2012 taxes late For more information on moving expenses, see Publication 521, Moving Expenses. How do i file my 2012 taxes late Meals and lodging. How do i file my 2012 taxes late   The value of meals is not taxable income and is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the meals are furnished for the employer's convenience and on the employer's premises. How do i file my 2012 taxes late The value of lodging is not subject to income tax withholding and social security, Medicare, and FUTA taxes if the lodging is furnished for the employer's convenience, on the employer's premises, and as a condition of employment. How do i file my 2012 taxes late    “For the convenience of the employer” means you have a substantial business reason for providing the meals and lodging other than to provide additional compensation to the employee. How do i file my 2012 taxes late For example, meals you provide at the place of work so that an employee is available for emergencies during his or her lunch period are generally considered to be for your convenience. How do i file my 2012 taxes late   However, whether meals or lodging are provided for the convenience of the employer depends on all of the facts and circumstances. How do i file my 2012 taxes late A written statement that the meals or lodging are for your convenience is not sufficient. How do i file my 2012 taxes late 50% test. How do i file my 2012 taxes late   If over 50% of the employees who are provided meals on an employer's business premises receive these meals for the convenience of the employer, all meals provided on the premises are treated as furnished for the convenience of the employer. How do i file my 2012 taxes late If this 50% test is met, the value of the meals is excludable from income for all employees and is not subject to federal income tax withholding or employment taxes. How do i file my 2012 taxes late For more information, see Publication 15-B. How do i file my 2012 taxes late Health insurance plans. How do i file my 2012 taxes late   If you pay the cost of an accident or health insurance plan for your employees, including an employee's spouse and dependents, your payments are not wages and are not subject to social security, Medicare, and FUTA taxes, or federal income tax withholding. How do i file my 2012 taxes late Generally, this exclusion also applies to qualified long-term care insurance contracts. How do i file my 2012 taxes late However, for income tax withholding, the value of health insurance benefits must be included in the wages of S corporation employees who own more than 2% of the S corporation (2% shareholders). How do i file my 2012 taxes late For social security, Medicare, and FUTA taxes, the health insurance benefits are excluded from the wages only for employees and their dependents or for a class or classes of employees and their dependents. How do i file my 2012 taxes late See Announcement 92-16 for more information. How do i file my 2012 taxes late You can find Announcement 92-16 on page 53 of Internal Revenue Bulletin 1992-5. How do i file my 2012 taxes late Health Savings Accounts and medical savings accounts. How do i file my 2012 taxes late   Your contributions to an employee's Health Savings Account (HSA) or Archer medical savings account (MSA) are not subject to social security, Medicare, or FUTA taxes, or federal income tax withholding if it is reasonable to believe at the time of payment of the contributions they will be excludable from the income of the employee. How do i file my 2012 taxes late To the extent it is not reasonable to believe they will be excludable, your contributions are subject to these taxes. How do i file my 2012 taxes late Employee contributions to their HSAs or MSAs through a payroll deduction plan must be included in wages and are subject to social security, Medicare, and FUTA taxes and income tax withholding. How do i file my 2012 taxes late However, HSA contributions made under a salary reduction arrangement in a section 125 cafeteria plan are not wages and are not subject to employment taxes or withholding. How do i file my 2012 taxes late For more information, see the Instructions for Form 8889, Health Savings Accounts (HSAs). How do i file my 2012 taxes late Medical care reimbursements. How do i file my 2012 taxes late   Generally, medical care reimbursements paid for an employee under an employer's self-insured medical reimbursement plan are not wages and are not subject to social security, Medicare, and FUTA taxes, or income tax withholding. How do i file my 2012 taxes late See Publication 15-B for an exception for highly compensated employees. How do i file my 2012 taxes late Differential wage payments. How do i file my 2012 taxes late   Differential wage payments are any payments made by an employer to an individual for a period during which the individual is performing service in the uniformed services while on active duty for a period of more than 30 days and represent all or a portion of the wages the individual would have received from the employer if the individual were performing services for the employer. How do i file my 2012 taxes late   Differential wage payments are wages for income tax withholding, but are not subject to social security, Medicare, or FUTA taxes. How do i file my 2012 taxes late Employers should report differential wage payments in box 1 of Form W-2. How do i file my 2012 taxes late For more information about the tax treatment of differential wage payments, visit IRS. How do i file my 2012 taxes late gov and enter “employees in a combat zone” in the search box. How do i file my 2012 taxes late Fringe benefits. How do i file my 2012 taxes late   You generally must include fringe benefits in an employee's gross income (but see Nontaxable fringe benefits next). How do i file my 2012 taxes late The benefits are subject to income tax withholding and employment taxes. How do i file my 2012 taxes late Fringe benefits include cars you provide, flights on aircraft you provide, free or discounted commercial flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. How do i file my 2012 taxes late In general, the amount you must include is the amount by which the fair market value of the benefits is more than the sum of what the employee paid for it plus any amount the law excludes. How do i file my 2012 taxes late There are other special rules you and your employees may use to value certain fringe benefits. How do i file my 2012 taxes late See Publication 15-B for more information. How do i file my 2012 taxes late Nontaxable fringe benefits. How do i file my 2012 taxes late   Some fringe benefits are not taxable (or are minimally taxable) if certain conditions are met. How do i file my 2012 taxes late See Publication 15-B for details. How do i file my 2012 taxes late The following are some examples of nontaxable fringe benefits. How do i file my 2012 taxes late Services provided to your employees at no additional cost to you. How do i file my 2012 taxes late Qualified employee discounts. How do i file my 2012 taxes late Working condition fringes that are property or services the employee could deduct as a business expense if he or she had paid for it. How do i file my 2012 taxes late Examples include a company car for business use and subscriptions to business magazines. How do i file my 2012 taxes late Certain minimal value fringes (including an occasional cab ride when an employee must work overtime and meals you provide at eating places you run for your employees if the meals are not furnished at below cost). How do i file my 2012 taxes late Qualified transportation fringes subject to specified conditions and dollar limitations (including transportation in a commuter highway vehicle, any transit pass, and qualified parking). How do i file my 2012 taxes late Qualified moving expense reimbursement. How do i file my 2012 taxes late See Moving expenses , earlier in this section, for details. How do i file my 2012 taxes late The use of on-premises athletic facilities, if substantially all of the use is by employees, their spouses, and their dependent children. How do i file my 2012 taxes late Qualified tuition reduction an educational organization provides to its employees for education. How do i file my 2012 taxes late For more information, see Publication 970, Tax Benefits for Education. How do i file my 2012 taxes late Employer-provided cell phones provided primarily for a noncompensatory business reason. How do i file my 2012 taxes late   However, do not exclude the following fringe benefits from the income of highly compensated employees unless the benefit is available to other employees on a nondiscriminatory basis. How do i file my 2012 taxes late No-additional-cost services. How do i file my 2012 taxes late Qualified employee discounts. How do i file my 2012 taxes late Meals provided at an employer operated eating facility. How do i file my 2012 taxes late Reduced tuition for education. How do i file my 2012 taxes late  For more information, including the definition of a highly compensated employee, see Publication 15-B. How do i file my 2012 taxes late When fringe benefits are treated as paid. How do i file my 2012 taxes late   You may choose to treat certain noncash fringe benefits as paid by the pay period, by the quarter, or on any other basis you choose as long as you treat the benefits as paid at least once a year. How do i file my 2012 taxes late You do not have to make a formal choice of payment dates or notify the IRS of the dates you choose. How do i file my 2012 taxes late You do not have to make this choice for all employees. How do i file my 2012 taxes late You may change methods as often as you like, as long as you treat all benefits provided in a calendar year as paid by December 31 of the calendar year. How do i file my 2012 taxes late See Publication 15-B for more information, including a discussion of the special accounting rule for fringe benefits provided during November and December. How do i file my 2012 taxes late Valuation of fringe benefits. How do i file my 2012 taxes late   Generally, you must determine the value of fringe benefits no later than January 31 of the next year. How do i file my 2012 taxes late Before January 31, you may reasonably estimate the value of the fringe benefits for purposes of withholding and depositing on time. How do i file my 2012 taxes late Withholding on fringe benefits. How do i file my 2012 taxes late   You may add the value of fringe benefits to regular wages for a payroll period and figure withholding taxes on the total, or you may withhold federal income tax on the value of the fringe benefits at the optional flat 25% supplemental wage rate. How do i file my 2012 taxes late However, see Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages during the calendar year in section 7. How do i file my 2012 taxes late   You may choose not to withhold income tax on the value of an employee's personal use of a vehicle you provide. How do i file my 2012 taxes late You must, however, withhold social security and Medicare taxes on the use of the vehicle. How do i file my 2012 taxes late See Publication 15-B for more information on this election. How do i file my 2012 taxes late Depositing taxes on fringe benefits. How do i file my 2012 taxes late   Once you choose when fringe benefits are paid, you must deposit taxes in the same deposit period you treat the fringe benefits as paid. How do i file my 2012 taxes late To avoid a penalty, deposit the taxes following the general deposit rules for that deposit period. How do i file my 2012 taxes late   If you determine by January 31 you overestimated the value of a fringe benefit at the time you withheld and deposited for it, you may claim a refund for the overpayment or have it applied to your next employment tax return. How do i file my 2012 taxes late See Valuation of fringe benefits , earlier. How do i file my 2012 taxes late If you underestimated the value and deposited too little, you may be subject to a failure-to-deposit penalty. How do i file my 2012 taxes late See section 11 for information on deposit penalties. How do i file my 2012 taxes late   If you deposited the required amount of taxes but withheld a lesser amount from the employee, you can recover from the employee the social security, Medicare, or income taxes you deposited on his or her behalf, and included in the employee's Form W-2. How do i file my 2012 taxes late However, you must recover the income taxes before April 1 of the following year. How do i file my 2012 taxes late Sick pay. How do i file my 2012 taxes late   In general, sick pay is any amount you pay under a plan to an employee who is unable to work because of sickness or injury. How do i file my 2012 taxes late These amounts are sometimes paid by a third party, such as an insurance company or an employees' trust. How do i file my 2012 taxes late In either case, these payments are subject to social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. How do i file my 2012 taxes late The payments are always subject to federal income tax. How do i file my 2012 taxes late See Publication 15-A for more information. How do i file my 2012 taxes late 6. How do i file my 2012 taxes late Tips Tips your employee receives from customers are generally subject to withholding. How do i file my 2012 taxes late Your employee must report cash tips to you by the 10th of the month after the month the tips are received. How do i file my 2012 taxes late The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. How do i file my 2012 taxes late Both directly and indirectly tipped employees must report tips to you. How do i file my 2012 taxes late No report is required for months when tips are less than $20. How do i file my 2012 taxes late Your employee reports the tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. How do i file my 2012 taxes late The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period the report covers, and The total of tips received during the month or period. How do i file my 2012 taxes late Both Forms 4070 and 4070-A, Employee's Daily Record of Tips, are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer. How do i file my 2012 taxes late You are permitted to establish a system for electronic tip reporting by employees. How do i file my 2012 taxes late See Regulations section 31. How do i file my 2012 taxes late 6053-1(d). How do i file my 2012 taxes late Collecting taxes on tips. How do i file my 2012 taxes late   You must collect income tax, employee social security tax, and employee Medicare tax on the employee's tips. How do i file my 2012 taxes late The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. How do i file my 2012 taxes late If an employee reports to you in writing $20 or more of tips in a month, the tips are also subject to FUTA tax. How do i file my 2012 taxes late   You can collect these taxes from the employee's wages or from other funds he or she makes available. How do i file my 2012 taxes late See Tips treated as supplemental wages in section 7 for more information. How do i file my 2012 taxes late Stop collecting the employee social security tax when his or her wages and tips for tax year 2014 reach $117,000; collect the income and employee Medicare taxes for the whole year on all wages and tips. How do i file my 2012 taxes late You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the limit. How do i file my 2012 taxes late You are responsible for the employer Medicare tax for the whole year on all wages and tips. How do i file my 2012 taxes late File Form 941 or Form 944 to report withholding and employment taxes on tips. How do i file my 2012 taxes late Ordering rule. How do i file my 2012 taxes late   If, by the 10th of the month after the month for which you received an employee's report on tips, you do not have enough employee funds available to deduct the employee tax, you no longer have to collect it. How do i file my 2012 taxes late If there are not enough funds available, withhold taxes in the following order. How do i file my 2012 taxes late Withhold on regular wages and other compensation. How do i file my 2012 taxes late Withhold social security and Medicare taxes on tips. How do i file my 2012 taxes late Withhold income tax on tips. How do i file my 2012 taxes late Reporting tips. How do i file my 2012 taxes late   Report tips and any collected and uncollected social security and Medicare taxes on Form W-2 and on Form 941, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). How do i file my 2012 taxes late Report an adjustment on Form 941, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. How do i file my 2012 taxes late Enter the amount of uncollected social security tax and Medicare tax on Form W-2, box 12, with codes “A” and “B. How do i file my 2012 taxes late ” Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. How do i file my 2012 taxes late See section 13 and the General Instructions for Forms W-2 and W-3. How do i file my 2012 taxes late   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. How do i file my 2012 taxes late See Revenue Ruling 2012-18, 2012-26 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 1032, available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2012-26_IRB/ar07. How do i file my 2012 taxes late html. How do i file my 2012 taxes late Allocated tips. How do i file my 2012 taxes late   If you operate a large food or beverage establishment, you must report allocated tips under certain circumstances. How do i file my 2012 taxes late However, do not withhold income, social security, or Medicare taxes on allocated tips. How do i file my 2012 taxes late   A large food or beverage establishment is one that provides food or beverages for consumption on the premises, where tipping is customary, and where there were normally more than 10 employees on a typical business day during the preceding year. How do i file my 2012 taxes late   The tips may be allocated by one of three methods—hours worked, gross receipts, or good faith agreement. How do i file my 2012 taxes late For information about these allocation methods, including the requirement to file Forms 8027 electronically if 250 or more forms are filed, see the Instructions for Form 8027. How do i file my 2012 taxes late For information on filing Form 8027 electronically with the IRS, see Publication 1239. How do i file my 2012 taxes late Tip Rate Determination and Education Program. How do i file my 2012 taxes late   Employers may participate in the Tip Rate Determination and Education Program. How do i file my 2012 taxes late The program primarily consists of two voluntary agreements developed to improve tip income reporting by helping taxpayers to understand and meet their tip reporting responsibilities. How do i file my 2012 taxes late The two agreements are the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). How do i file my 2012 taxes late A tip agreement, the Gaming Industry Tip Compliance Agreement (GITCA), is available for the gaming (casino) industry. How do i file my 2012 taxes late To get more information about TRDA and TRAC agreements, see Publication 3144, Tips on Tips. How do i file my 2012 taxes late Additionally, visit IRS. How do i file my 2012 taxes late gov and enter “MSU tips” in the search box to get more information about GITCA, TRDA, or TRAC agreements. How do i file my 2012 taxes late 7. How do i file my 2012 taxes late Supplemental Wages Supplemental wages are wage payments to an employee that are not regular wages. How do i file my 2012 taxes late They include, but are not limited to, bonuses, commissions, overtime pay, payments for accumulated sick leave, severance pay, awards, prizes, back pay, retroactive pay increases, and payments for nondeductible moving expenses. How do i file my 2012 taxes late Other payments subject to the supplemental wage rules include taxable fringe benefits and expense allowances paid under a nonaccountable plan. How do i file my 2012 taxes late How you withhold on supplemental wages depends on whether the supplemental payment is identified as a separate payment from regular wages. How do i file my 2012 taxes late See Regulations section 31. How do i file my 2012 taxes late 3402(g)-1 for additional guidance for wages paid after January 1, 2007. How do i file my 2012 taxes late Also see Revenue Ruling 2008-29, 2008-24 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 1149, available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2008-24_IRB/ar08. How do i file my 2012 taxes late html. How do i file my 2012 taxes late Withholding on supplemental wages when an employee receives more than $1 million of supplemental wages from you during the calendar year. How do i file my 2012 taxes late   Special rules apply to the extent supplemental wages paid to any one employee during the calendar year exceed $1 million. How do i file my 2012 taxes late If a supplemental wage payment, together with other supplemental wage payments made to the employee during the calendar year, exceeds $1 million, the excess is subject to withholding at 39. How do i file my 2012 taxes late 6% (or the highest rate of income tax for the year). How do i file my 2012 taxes late Withhold using the 39. How do i file my 2012 taxes late 6% rate without regard to the employee's Form W-4. How do i file my 2012 taxes late In determining supplemental wages paid to the employee during the year, include payments from all businesses under common control. How do i file my 2012 taxes late For more information, see Treasury Decision 9276, 2006-37 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 423, available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2006-37_IRB/ar09. How do i file my 2012 taxes late html. How do i file my 2012 taxes late Withholding on supplemental wage payments to an employee who does not receive $1 million of supplemental wages during the calendar year. How do i file my 2012 taxes late   If the supplemental wages paid to the employee during the calendar year are less than or equal to $1 million, the following rules apply in determining the amount of income tax to be withheld. How do i file my 2012 taxes late Supplemental wages combined with regular wages. How do i file my 2012 taxes late   If you pay supplemental wages with regular wages but do not specify the amount of each, withhold federal income tax as if the total were a single payment for a regular payroll period. How do i file my 2012 taxes late Supplemental wages identified separately from regular wages. How do i file my 2012 taxes late   If you pay supplemental wages separately (or combine them in a single payment and specify the amount of each), the federal income tax withholding method depends partly on whether you withhold income tax from your employee's regular wages. How do i file my 2012 taxes late If you withheld income tax from an employee's regular wages in the current or immediately preceding calendar year, you can use one of the following methods for the supplemental wages. How do i file my 2012 taxes late Withhold a flat 25% (no other percentage allowed). How do i file my 2012 taxes late If the supplemental wages are paid concurrently with regular wages, add the supplemental wages to the concurrently paid regular wages. How do i file my 2012 taxes late If there are no concurrently paid regular wages, add the supplemental wages to alternatively, either the regular wages paid or to be paid for the current payroll period or the regular wages paid for the preceding payroll period. How do i file my 2012 taxes late Figure the income tax withholding as if the total of the regular wages and supplemental wages is a single payment. How do i file my 2012 taxes late Subtract the tax withheld from the regular wages. How do i file my 2012 taxes late Withhold the remaining tax from the supplemental wages. How do i file my 2012 taxes late If there were other payments of supplemental wages paid during the payroll period made before the current payment of supplemental wages, aggregate all the payments of supplemental wages paid during the payroll period with the regular wages paid during the payroll period, calculate the tax on the total, subtract the tax already withheld from the regular wages and the previous supplemental wage payments, and withhold the remaining tax. How do i file my 2012 taxes late If you did not withhold income tax from the employee's regular wages in the current or immediately preceding calendar year, use method 1-b. How do i file my 2012 taxes late This would occur, for example, when the value of the employee's withholding allowances claimed on Form W-4 is more than the wages. How do i file my 2012 taxes late Regardless of the method you use to withhold income tax on supplemental wages, they are subject to social security, Medicare, and FUTA taxes. How do i file my 2012 taxes late Example 1. How do i file my 2012 taxes late You pay John Peters a base salary on the 1st of each month. How do i file my 2012 taxes late He is single and claims one withholding allowance. How do i file my 2012 taxes late In January he is paid $1,000. How do i file my 2012 taxes late Using the wage bracket tables, you withhold $50 from this amount. How do i file my 2012 taxes late In February, he receives salary of $1,000 plus a commission of $2,000, which you combine with regular wages and do not separately identify. How do i file my 2012 taxes late You figure the withholding based on the total of $3,000. How do i file my 2012 taxes late The correct withholding from the tables is $338. How do i file my 2012 taxes late Example 2. How do i file my 2012 taxes late You pay Sharon Warren a base salary on the 1st of each month. How do i file my 2012 taxes late She is single and claims one allowance. How do i file my 2012 taxes late Her May 1 pay is $2,000. How do i file my 2012 taxes late Using the wage bracket tables, you withhold $188. How do i file my 2012 taxes late On May 14 she receives a bonus of $1,000. How do i file my 2012 taxes late Electing to use supplemental wage withholding method 1-b, you: Add the bonus amount to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 = $3,000). How do i file my 2012 taxes late Determine the amount of withholding on the combined $3,000 amount to be $338 using the wage bracket tables. How do i file my 2012 taxes late Subtract the amount withheld from wages on the most recent base salary pay date (May 1) from the combined withholding amount ($338 – $188 = $150). How do i file my 2012 taxes late Withhold $150 from the bonus payment. How do i file my 2012 taxes late Example 3. How do i file my 2012 taxes late The facts are the same as in Example 2, except you elect to use the flat rate method of withholding on the bonus. How do i file my 2012 taxes late You withhold 25% of $1,000, or $250, from Sharon's bonus payment. How do i file my 2012 taxes late Example 4. How do i file my 2012 taxes late The facts are the same as in Example 2, except you elect to pay Sharon a second bonus of $2,000 on May 28. How do i file my 2012 taxes late Using supplemental wage withholding method 1-b, you: Add the first and second bonus amounts to the amount of wages from the most recent base salary pay date (May 1) ($2,000 + $1,000 + $2,000 = $5,000). How do i file my 2012 taxes late Determine the amount of withholding on the combined $5,000 amount to be $781 using the wage bracket tables. How do i file my 2012 taxes late Subtract the amounts withheld from wages on the most recent base salary pay date (May 1) and the amounts withheld from the first bonus payment from the combined withholding amount ($781 – $188 – $150 = $443). How do i file my 2012 taxes late Withhold $443 from the second bonus payment. How do i file my 2012 taxes late Tips treated as supplemental wages. How do i file my 2012 taxes late   Withhold income tax on tips from wages earned by the employee or from other funds the employee makes available. How do i file my 2012 taxes late If an employee receives regular wages and reports tips, figure income tax withholding as if the tips were supplemental wages. How do i file my 2012 taxes late If you have not withheld income tax from the regular wages, add the tips to the regular wages. How do i file my 2012 taxes late Then withhold income tax on the total. How do i file my 2012 taxes late If you withheld income tax from the regular wages, you can withhold on the tips by method 1-a or 1-b discussed earlier in this section under Supplemental wages identified separately from regular wages. How do i file my 2012 taxes late Vacation pay. How do i file my 2012 taxes late   Vacation pay is subject to withholding as if it were a regular wage payment. How do i file my 2012 taxes late When vacation pay is in addition to regular wages for the vacation period, treat it as a supplemental wage payment. How do i file my 2012 taxes late If the vacation pay is for a time longer than your usual payroll period, spread it over the pay periods for which you pay it. How do i file my 2012 taxes late 8. How do i file my 2012 taxes late Payroll Period Your payroll period is a period of service for which you usually pay wages. How do i file my 2012 taxes late When you have a regular payroll period, withhold income tax for that time period even if your employee does not work the full period. How do i file my 2012 taxes late No regular payroll period. How do i file my 2012 taxes late   When you do not have a regular payroll period, withhold the tax as if you paid wages for a daily or miscellaneous payroll period. How do i file my 2012 taxes late Figure the number of days (including Sundays and holidays) in the period covered by the wage payment. How do i file my 2012 taxes late If the wages are unrelated to a specific length of time (for example, commissions paid on completion of a sale), count back the number of days from the payment period to the latest of: The last wage payment made during the same calendar year, The date employment began, if during the same calendar year, or January 1 of the same year. How do i file my 2012 taxes late Employee paid for period less than 1 week. How do i file my 2012 taxes late   When you pay an employee for a period of less than one week, and the employee signs a statement under penalties of perjury indicating he or she is not working for any other employer during the same week for wages subject to withholding, figure withholding based on a weekly payroll period. How do i file my 2012 taxes late If the employee later begins to work for another employer for wages subject to withholding, the employee must notify you within 10 days. How do i file my 2012 taxes late You then figure withholding based on the daily or miscellaneous period. How do i file my 2012 taxes late 9. How do i file my 2012 taxes late Withholding From Employees' Wages Income Tax Withholding Using Form W-4 to figure withholding. How do i file my 2012 taxes late   To know how much federal income tax to withhold from employees' wages, you should have a Form W-4 on file for each employee. How do i file my 2012 taxes late Encourage your employees to file an updated Form W-4 for 2014, especially if they owed taxes or received a large refund when filing their 2013 tax return. How do i file my 2012 taxes late Advise your employees to use the IRS Withholding Calculator on the IRS website at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/individuals for help in determining how many withholding allowances to claim on their Forms W-4. How do i file my 2012 taxes late   Ask all new employees to give you a signed Form W-4 when they start work. How do i file my 2012 taxes late Make the form effective with the first wage payment. How do i file my 2012 taxes late If a new employee does not give you a completed Form W-4, withhold income tax as if he or she is single, with no withholding allowances. How do i file my 2012 taxes late Form in Spanish. How do i file my 2012 taxes late   You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, to your Spanish-speaking employees. How do i file my 2012 taxes late For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How do i file my 2012 taxes late The rules discussed in this section that apply to Form W-4 also apply to Formulario W-4(SP). How do i file my 2012 taxes late Electronic system to receive Form W-4. How do i file my 2012 taxes late   You may establish a system to electronically receive Forms W-4 from your employees. How do i file my 2012 taxes late See Regulations section 31. How do i file my 2012 taxes late 3402(f)(5)-1(c) for more information. How do i file my 2012 taxes late Effective date of Form W-4. How do i file my 2012 taxes late   A Form W-4 remains in effect until the employee gives you a new one. How do i file my 2012 taxes late When you receive a new Form W-4 from an employee, do not adjust withholding for pay periods before the effective date of the new form. How do i file my 2012 taxes late If an employee gives you a Form W-4 that replaces an existing Form W-4, begin withholding no later than the start of the first payroll period ending on or after the 30th day from the date when you received the replacement Form W-4. How do i file my 2012 taxes late For exceptions, see Exemption from federal income tax withholding , IRS review of requested Forms W-4 , and Invalid Forms W-4 , later in this section. How do i file my 2012 taxes late A Form W-4 that makes a change for the next calendar year will not take effect in the current calendar year. How do i file my 2012 taxes late Successor employer. How do i file my 2012 taxes late   If you are a successor employer (see Successor employer , later in this section), secure new Forms W-4 from the transferred employees unless the “Alternative Procedure” in section 5 of Revenue Procedure 2004-53 applies. How do i file my 2012 taxes late See Revenue Procedure 2004-53, 2004-34 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 320, available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2004-34_IRB/ar13. How do i file my 2012 taxes late html. How do i file my 2012 taxes late Completing Form W-4. How do i file my 2012 taxes late   The amount of any federal income tax withholding must be based on marital status and withholding allowances. How do i file my 2012 taxes late Your employees may not base their withholding amounts on a fixed dollar amount or percentage. How do i file my 2012 taxes late However, an employee may specify a dollar amount to be withheld in addition to the amount of withholding based on filing status and withholding allowances claimed on Form W-4. How do i file my 2012 taxes late Employees may claim fewer withholding allowances than they are entitled to claim. How do i file my 2012 taxes late They may wish to claim fewer allowances to ensure they have enough withholding or to offset the tax on other sources of taxable income not subject to withholding. How do i file my 2012 taxes late See Publication 505, Tax Withholding and Estimated Tax, for more information about completing Form W-4. How do i file my 2012 taxes late Along with Form W-4, you may wish to order Publication 505 for use by your employees. How do i file my 2012 taxes late Do not accept any withholding or estimated tax payments from your employees in addition to withholding based on their Form W-4. How do i file my 2012 taxes late If they require additional withholding, they should submit a new Form W-4 and, if necessary, pay estimated tax by filing Form 1040-ES, Estimated Tax for Individuals, or by using the Electronic Federal Tax Payment System (EFTPS) to make estimated tax payments. How do i file my 2012 taxes late Exemption from federal income tax withholding. How do i file my 2012 taxes late   Generally, an employee may claim exemption from federal income tax withholding because he or she had no income tax liability last year and expects none this year. How do i file my 2012 taxes late See the Form W-4 instructions for more information. How do i file my 2012 taxes late However, the wages are still subject to social security and Medicare taxes. How do i file my 2012 taxes late See also Invalid Forms W-4 , later in this section. How do i file my 2012 taxes late   A Form W-4 claiming exemption from withholding is effective when it is filed with the employer and only for that calendar year. How do i file my 2012 taxes late To continue to be exempt from withholding in the next calendar year, an employee must give you a new Form W-4 by February 15. How do i file my 2012 taxes late If the employee does not give you a new Form W-4 by February 15, begin withholding based on the last Form W-4 for the employee that did not claim an exemption from withholding or, if one was not filed, then withhold tax as if he or she is single with zero withholding allowances. How do i file my 2012 taxes late If the employee provides a new Form W-4 claiming exemption from withholding on February 16 or later, you may apply it to future wages but do not refund any taxes already withheld. How do i file my 2012 taxes late Withholding income taxes on the wages of nonresident alien employees. How do i file my 2012 taxes late   In general, you must withhold federal income taxes on the wages of nonresident alien employees. How do i file my 2012 taxes late However, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities, for exceptions to this general rule. How do i file my 2012 taxes late Also see section 3 of Publication 51 (Circular A), Agricultural Employer's Tax Guide, for guidance on H-2A visa workers. How do i file my 2012 taxes late Withholding adjustment for nonresident alien employees. How do i file my 2012 taxes late   For 2014, apply the procedure discussed next to figure the amount of income tax to withhold from the wages of nonresident alien employees performing services within the United States. How do i file my 2012 taxes late Nonresident alien students from India and business apprentices from India are not subject to this procedure. How do i file my 2012 taxes late Instructions. How do i file my 2012 taxes late   To figure how much income tax to withhold from the wages paid to a nonresident alien employee performing services in the United States, use the following steps. How do i file my 2012 taxes late Step 1. How do i file my 2012 taxes late   Add to the wages paid to the nonresident alien employee for the payroll period the amount shown in the chart below for the applicable payroll period. How do i file my 2012 taxes late    Amount to Add to Nonresident Alien Employee's Wages for Calculating Income Tax Withholding Only   Payroll Period Add Additional     Weekly $ 43. How do i file my 2012 taxes late 30     Biweekly 86. How do i file my 2012 taxes late 50     Semimonthly 93. How do i file my 2012 taxes late 80     Monthly 187. How do i file my 2012 taxes late 50     Quarterly 562. How do i file my 2012 taxes late 50     Semiannually 1,125. How do i file my 2012 taxes late 00     Annually 2,250. How do i file my 2012 taxes late 00     Daily or Miscellaneous (each day of the payroll period) 8. How do i file my 2012 taxes late 70   Step 2. How do i file my 2012 taxes late   Use the amount figured in Step 1 and the number of withholding allowances claimed (generally limited to one allowance) to figure income tax withholding. How do i file my 2012 taxes late Determine the value of withholding allowances by multiplying the number of withholding allowances claimed by the appropriate amount from Table 5. How do i file my 2012 taxes late Percentage Method—2014 Amount for One Withholding Allowance shown on page 41. How do i file my 2012 taxes late If you are using the Percentage Method Tables for Income Tax Withholding, provided on pages 43–44, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure the income tax withholding. How do i file my 2012 taxes late If you are using the Wage Bracket Method for Income Tax Withholding, provided on pages 45–64, use the amount figured in Step 1 and the number of withholding allowances to figure income tax withholding. How do i file my 2012 taxes late The amounts from the chart above are added to wages solely for calculating income tax withholding on the wages of the nonresident alien employee. How do i file my 2012 taxes late The amounts from the chart should not be included in any box on the employee's Form W-2 and do not increase the income tax liability of the employee. How do i file my 2012 taxes late Also, the amounts from the chart do not increase the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. How do i file my 2012 taxes late This procedure only applies to nonresident alien employees who have wages subject to income tax withholding. How do i file my 2012 taxes late Example. How do i file my 2012 taxes late An employer using the percentage method of withholding pays wages of $500 for a biweekly payroll period to a married nonresident alien employee. How do i file my 2012 taxes late The nonresident alien has properly completed Form W-4, entering marital status as “single” with one withholding allowance and indicating status as a nonresident alien on Form W-4, line 6 (see Nonresident alien employee's Form W-4 , later in this section). How do i file my 2012 taxes late The employer determines the wages to be used in the withholding tables by adding to the $500 amount of wages paid the amount of $86. How do i file my 2012 taxes late 50 from the chart under Step 1 ($586. How do i file my 2012 taxes late 50 total). How do i file my 2012 taxes late The employer then applies the applicable tables to determine the income tax withholding for nonresident aliens (see Step 2 ). How do i file my 2012 taxes late Reminder: If you use the Percentage Method Tables for Income Tax Withholding, reduce the amount figured in Step 1 by the value of withholding allowances and use that reduced amount to figure income tax withholding. How do i file my 2012 taxes late The $86. How do i file my 2012 taxes late 50 added to wages for calculating income tax withholding is not reported on Form W-2, and does not increase the income tax liability of the employee. How do i file my 2012 taxes late Also, the $86. How do i file my 2012 taxes late 50 added to wages does not affect the social security tax or Medicare tax liability of the employer or the employee, or the FUTA tax liability of the employer. How do i file my 2012 taxes late Supplemental wage payment. How do i file my 2012 taxes late   This procedure for determining the amount of income tax withholding does not apply to a supplemental wage payment (see section 7) if the 39. How do i file my 2012 taxes late 6% mandatory flat rate withholding applies or if the 25% optional flat rate withholding is being used to calculate income tax withholding on the supplemental wage payment. How do i file my 2012 taxes late Nonresident alien employee's Form W-4. How do i file my 2012 taxes late   When completing Forms W-4, nonresident aliens are required to: Not claim exemption from income tax withholding, Request withholding as if they are single, regardless of their actual marital status, Claim only one allowance (if the nonresident alien is a resident of Canada, Mexico, or South Korea, or a student or business apprentice from India, he or she may claim more than one allowance), and Write “Nonresident Alien” or “NRA” above the dotted line on line 6 of Form W-4. How do i file my 2012 taxes late   If you maintain an electronic Form W-4 system, you should provide a field for nonresident aliens to enter nonresident alien status in lieu of writing “Nonresident Alien” or “NRA” above the dotted line on line 6. How do i file my 2012 taxes late A nonresident alien employee may request additional withholding at his or her option for other purposes, although such additions should not be necessary for withholding to cover federal income tax liability related to employment. How do i file my 2012 taxes late Form 8233. How do i file my 2012 taxes late   If a nonresident alien employee claims a tax treaty exemption from withholding, the employee must submit Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with respect to the income exempt under the treaty, instead of Form W-4. How do i file my 2012 taxes late See Publication 515 for details. How do i file my 2012 taxes late IRS review of requested Forms W-4. How do i file my 2012 taxes late   When requested by the IRS, you must make original Forms W-4 available for inspection by an IRS employee. How do i file my 2012 taxes late You may also be directed to send certain Forms W-4 to the IRS. How do i file my 2012 taxes late You may receive a notice from the IRS requiring you to submit a copy of Form W-4 for one or more of your named employees. How do i file my 2012 taxes late Send the requested copy or copies of Form W-4 to the IRS at the address provided and in the manner directed by the notice. How do i file my 2012 taxes late The IRS may also require you to submit copies of Form W-4 to the IRS as directed by Treasury Decision 9337, 2007-35 I. How do i file my 2012 taxes late R. How do i file my 2012 taxes late B. How do i file my 2012 taxes late 455, which is available at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/irb/2007-35_IRB/ar10. How do i file my 2012 taxes late html. How do i file my 2012 taxes late When we refer to Form W-4, the same rules apply to Formulario W-4(SP), its Spanish translation. How do i file my 2012 taxes late After submitting a copy of a requested Form W-4 to the IRS, continue to withhold federal income tax based on that Form W-4 if it is valid (see Invalid Forms W-4 , later in this section). How do i file my 2012 taxes late However, if the IRS later notifies you in writing the employee is not entitled to claim exemption from withholding or a claimed number of withholding allowances, withhold federal income tax based on the effective date, marital status, and maximum number of withholding allowances specified in the IRS notice (commonly referred to as a "lock-in letter
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The How Do I File My 2012 Taxes Late

How do i file my 2012 taxes late Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). How do i file my 2012 taxes late However, you can still choose to use the previous carryback period. How do i file my 2012 taxes late You also can choose not to carry back an NOL and only carry it forward. How do i file my 2012 taxes late Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. How do i file my 2012 taxes late The instructions for this form will be revised to reflect the new law. How do i file my 2012 taxes late Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. How do i file my 2012 taxes late A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. How do i file my 2012 taxes late Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. How do i file my 2012 taxes late Other 2001 Changes Other changes are discussed in the following chapters. How do i file my 2012 taxes late Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. How do i file my 2012 taxes late You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). How do i file my 2012 taxes late This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. How do i file my 2012 taxes late Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. How do i file my 2012 taxes late Eligible educator. How do i file my 2012 taxes late   You are an eligible educator if, for the tax year, you meet the following requirements. How do i file my 2012 taxes late You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. How do i file my 2012 taxes late You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. How do i file my 2012 taxes late Qualified expenses. How do i file my 2012 taxes late   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. How do i file my 2012 taxes late For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. How do i file my 2012 taxes late   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. How do i file my 2012 taxes late The interest on qualified U. How do i file my 2012 taxes late S. How do i file my 2012 taxes late savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. How do i file my 2012 taxes late Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. How do i file my 2012 taxes late This provision, as it applies to the AMT, was originally scheduled to expire after 2001. How do i file my 2012 taxes late Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. How do i file my 2012 taxes late Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. How do i file my 2012 taxes late Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. How do i file my 2012 taxes late Before 2003, the amounts were $200 and $400. How do i file my 2012 taxes late The same rule applies for the exclusion of employer-provided dependent care benefits. How do i file my 2012 taxes late For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. How do i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications