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How To File A 2012 Tax Return

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How To File A 2012 Tax Return

How to file a 2012 tax return 7. How to file a 2012 tax return   Interest Income Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. How to file a 2012 tax return Custodian account for your child. How to file a 2012 tax return Penalty for failure to supply SSN. How to file a 2012 tax return Reporting backup withholding. How to file a 2012 tax return Savings account with parent as trustee. How to file a 2012 tax return Interest not reported on Form 1099-INT. How to file a 2012 tax return Nominees. How to file a 2012 tax return Incorrect amount. How to file a 2012 tax return Information reporting requirement. How to file a 2012 tax return Taxable InterestInterest subject to penalty for early withdrawal. How to file a 2012 tax return Money borrowed to invest in certificate of deposit. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds Education Savings Bond Program U. How to file a 2012 tax return S. How to file a 2012 tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. How to file a 2012 tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). How to file a 2012 tax return Reporting tax-exempt interest. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest previously reported. How to file a 2012 tax return Reminder Foreign-source income. How to file a 2012 tax return  If you are a U. How to file a 2012 tax return S. How to file a 2012 tax return citizen with interest income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. How to file a 2012 tax return S. How to file a 2012 tax return law. How to file a 2012 tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. How to file a 2012 tax return Introduction This chapter discusses the following topics. How to file a 2012 tax return Different types of interest income. How to file a 2012 tax return What interest is taxable and what interest is nontaxable. How to file a 2012 tax return When to report interest income. How to file a 2012 tax return How to report interest income on your tax return. How to file a 2012 tax return In general, any interest you receive or that is credited to your account and can be withdrawn is taxable income. How to file a 2012 tax return Exceptions to this rule are discussed later in this chapter. How to file a 2012 tax return You may be able to deduct expenses you have in earning this income on Schedule A (Form 1040) if you itemize your deductions. How to file a 2012 tax return See Money borrowed to invest in certificate of deposit , later, and chapter 28. How to file a 2012 tax return Useful Items - You may want to see: Publication 537 Installment Sales 550 Investment Income and Expenses 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends 8815 Exclusion of Interest From Series EE and I U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds Issued After 1989 General Information A few items of general interest are covered here. How to file a 2012 tax return Recordkeeping. How to file a 2012 tax return You should keep a list showing sources and interest amounts received during the year. How to file a 2012 tax return Also, keep the forms you receive showing your interest income (Forms 1099-INT, for example) as an important part of your records. How to file a 2012 tax return Tax on unearned income of certain children. How to file a 2012 tax return    Part of a child's 2013 unearned income may be taxed at the parent's tax rate. How to file a 2012 tax return If so, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. How to file a 2012 tax return If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. How to file a 2012 tax return   Some parents can choose to include the child's interest and dividends on the parent's return. How to file a 2012 tax return If you can, use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. How to file a 2012 tax return   For more information about the tax on unearned income of children and the parents' election, see chapter 31. How to file a 2012 tax return Beneficiary of an estate or trust. How to file a 2012 tax return   Interest you receive as a beneficiary of an estate or trust is generally taxable income. How to file a 2012 tax return You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How to file a 2012 tax return , from the fiduciary. How to file a 2012 tax return Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. How to file a 2012 tax return Social security number (SSN). How to file a 2012 tax return   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. How to file a 2012 tax return This includes payers of interest. How to file a 2012 tax return If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. How to file a 2012 tax return SSN for joint account. How to file a 2012 tax return   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. How to file a 2012 tax return (For information on who owns the funds in a joint account, see Joint accounts , later. How to file a 2012 tax return ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. How to file a 2012 tax return This is because only one name and SSN can be shown on Form 1099. How to file a 2012 tax return   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. How to file a 2012 tax return For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. How to file a 2012 tax return Custodian account for your child. How to file a 2012 tax return   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. How to file a 2012 tax return For example, you must give your child's SSN to the payer of interest on an account owned by your child, even though the interest is paid to you as custodian. How to file a 2012 tax return Penalty for failure to supply SSN. How to file a 2012 tax return   If you do not give your SSN to the payer of interest, you may have to pay a penalty. How to file a 2012 tax return See Failure to supply SSN under Penalties in chapter 1. How to file a 2012 tax return Backup withholding also may apply. How to file a 2012 tax return Backup withholding. How to file a 2012 tax return   Your interest income is generally not subject to regular withholding. How to file a 2012 tax return However, it may be subject to backup withholding to ensure that income tax is collected on the income. How to file a 2012 tax return Under backup withholding, the payer of interest must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. How to file a 2012 tax return   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. How to file a 2012 tax return For more information, see Backup Withholding in chapter 4. How to file a 2012 tax return Reporting backup withholding. How to file a 2012 tax return   If backup withholding is deducted from your interest income, the payer must give you a Form 1099-INT for the year indicating the amount withheld. How to file a 2012 tax return The Form 1099-INT will show any backup withholding as “Federal income tax withheld. How to file a 2012 tax return ” Joint accounts. How to file a 2012 tax return   If two or more persons hold property (such as a savings account or bond) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest from the property is determined by local law. How to file a 2012 tax return Income from property given to a child. How to file a 2012 tax return   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. How to file a 2012 tax return   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. How to file a 2012 tax return Savings account with parent as trustee. How to file a 2012 tax return   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. How to file a 2012 tax return The savings account legally belongs to the child. How to file a 2012 tax return The parents are not legally permitted to use any of the funds to support the child. How to file a 2012 tax return Form 1099-INT. How to file a 2012 tax return   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. How to file a 2012 tax return This form shows you the interest you received during the year. How to file a 2012 tax return Keep this form for your records. How to file a 2012 tax return You do not have to attach it to your tax return. How to file a 2012 tax return   Report on your tax return the total interest income you receive for the tax year. How to file a 2012 tax return Interest not reported on Form 1099-INT. How to file a 2012 tax return   Even if you do not receive Form 1099-INT, you must still report all of your interest income. How to file a 2012 tax return For example, you may receive distributive shares of interest from partnerships or S corporations. How to file a 2012 tax return This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deduction, Credits, etc. How to file a 2012 tax return , or Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. How to file a 2012 tax return Nominees. How to file a 2012 tax return   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. How to file a 2012 tax return   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on nominee distributions under How To Report Interest Income in chapter 1 of Publication 550, or Schedule B (Form 1040A or 1040) instructions. How to file a 2012 tax return Incorrect amount. How to file a 2012 tax return   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. How to file a 2012 tax return The new Form 1099-INT you receive will be marked “Corrected. How to file a 2012 tax return ” Form 1099-OID. How to file a 2012 tax return   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. How to file a 2012 tax return For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. How to file a 2012 tax return Exempt-interest dividends. How to file a 2012 tax return   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. How to file a 2012 tax return (However, see Information reporting requirement , next. How to file a 2012 tax return ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. How to file a 2012 tax return You do not reduce your basis for distributions that are exempt-interest dividends. How to file a 2012 tax return Information reporting requirement. How to file a 2012 tax return   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. How to file a 2012 tax return This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. How to file a 2012 tax return Note. How to file a 2012 tax return Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. How to file a 2012 tax return See Alternative Minimum Tax (AMT) in chapter 30 for more information. How to file a 2012 tax return Chapter 1 of Publication 550 contains a discussion on private activity bonds under State or Local Government Obligations. How to file a 2012 tax return Interest on VA dividends. How to file a 2012 tax return   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. How to file a 2012 tax return This includes interest paid on dividends on converted United States Government Life Insurance and on National Service Life Insurance policies. How to file a 2012 tax return Individual retirement arrangements (IRAs). How to file a 2012 tax return   Interest on a Roth IRA generally is not taxable. How to file a 2012 tax return Interest on a traditional IRA is tax deferred. How to file a 2012 tax return You generally do not include it in your income until you make withdrawals from the IRA. How to file a 2012 tax return See chapter 17. How to file a 2012 tax return Taxable Interest Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. How to file a 2012 tax return The following are some sources of taxable interest. How to file a 2012 tax return Dividends that are actually interest. How to file a 2012 tax return   Certain distributions commonly called dividends are actually interest. How to file a 2012 tax return You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. How to file a 2012 tax return  The “dividends” will be shown as interest income on Form 1099-INT. How to file a 2012 tax return Money market funds. How to file a 2012 tax return   Money market funds pay dividends and are offered by nonbank financial institutions, such as mutual funds and stock brokerage houses. How to file a 2012 tax return Generally, amounts you receive from money market funds should be reported as dividends, not as interest. How to file a 2012 tax return Certificates of deposit and other deferred interest accounts. How to file a 2012 tax return   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. How to file a 2012 tax return You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. How to file a 2012 tax return The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. How to file a 2012 tax return If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. How to file a 2012 tax return Interest subject to penalty for early withdrawal. How to file a 2012 tax return   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. How to file a 2012 tax return You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. How to file a 2012 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550 for more information on how to report the interest and deduct the penalty. How to file a 2012 tax return Money borrowed to invest in certificate of deposit. How to file a 2012 tax return   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. How to file a 2012 tax return You must report the total interest you earn on the certificate in your income. How to file a 2012 tax return If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. How to file a 2012 tax return See Interest Expenses in chapter 3 of Publication 550. How to file a 2012 tax return Example. How to file a 2012 tax return You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. How to file a 2012 tax return The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. How to file a 2012 tax return The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. How to file a 2012 tax return The bank also gives you a statement showing that you paid $310 interest for 2013. How to file a 2012 tax return You must include the $575 in your income. How to file a 2012 tax return If you itemize your deductions on Schedule A (Form 1040), you can deduct $310, subject to the net investment income limit. How to file a 2012 tax return Gift for opening account. How to file a 2012 tax return   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. How to file a 2012 tax return   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. How to file a 2012 tax return For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. How to file a 2012 tax return The value is determined by the cost to the financial institution. How to file a 2012 tax return Example. How to file a 2012 tax return You open a savings account at your local bank and deposit $800. How to file a 2012 tax return The account earns $20 interest. How to file a 2012 tax return You also receive a $15 calculator. How to file a 2012 tax return If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. How to file a 2012 tax return You must report $35 interest income on your tax return. How to file a 2012 tax return Interest on insurance dividends. How to file a 2012 tax return   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. How to file a 2012 tax return However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. How to file a 2012 tax return Prepaid insurance premiums. How to file a 2012 tax return   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return obligations. How to file a 2012 tax return   Interest on U. How to file a 2012 tax return S. How to file a 2012 tax return obligations, such as U. How to file a 2012 tax return S. How to file a 2012 tax return Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. How to file a 2012 tax return Interest on tax refunds. How to file a 2012 tax return   Interest you receive on tax refunds is taxable income. How to file a 2012 tax return Interest on condemnation award. How to file a 2012 tax return   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. How to file a 2012 tax return Installment sale payments. How to file a 2012 tax return   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. How to file a 2012 tax return That interest is taxable when you receive it. How to file a 2012 tax return If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. How to file a 2012 tax return See Unstated Interest and Original Issue Discount in Publication 537, Installment Sales. How to file a 2012 tax return Interest on annuity contract. How to file a 2012 tax return   Accumulated interest on an annuity contract you sell before its maturity date is taxable. How to file a 2012 tax return Usurious interest. How to file a 2012 tax return   Usurious interest is interest charged at an illegal rate. How to file a 2012 tax return This is taxable as interest unless state law automatically changes it to a payment on the principal. How to file a 2012 tax return Interest income on frozen deposits. How to file a 2012 tax return   Exclude from your gross income interest on frozen deposits. How to file a 2012 tax return A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. How to file a 2012 tax return   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). How to file a 2012 tax return If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income in chapter 1 of Publication 550, for information about reporting this interest income exclusion on your tax return. How to file a 2012 tax return   The interest you exclude is treated as credited to your account in the following year. How to file a 2012 tax return You must include it in income in the year you can withdraw it. How to file a 2012 tax return Example. How to file a 2012 tax return $100 of interest was credited on your frozen deposit during the year. How to file a 2012 tax return You withdrew $80 but could not withdraw any more as of the end of the year. How to file a 2012 tax return You must include $80 in your income and exclude $20 from your income for the year. How to file a 2012 tax return You must include the $20 in your income for the year you can withdraw it. How to file a 2012 tax return Bonds traded flat. How to file a 2012 tax return   If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. How to file a 2012 tax return The defaulted or unpaid interest is not income and is not taxable as interest if paid later. How to file a 2012 tax return When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. How to file a 2012 tax return Interest that accrues after the date of purchase, however, is taxable interest income for the year it is received or accrued. How to file a 2012 tax return See Bonds Sold Between Interest Dates , later, for more information. How to file a 2012 tax return Below-market loans. How to file a 2012 tax return   In general, a below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. How to file a 2012 tax return See Below-Market Loans in chapter 1 of Publication 550 for more information. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds This section provides tax information on U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds. How to file a 2012 tax return It explains how to report the interest income on these bonds and how to treat transfers of these bonds. How to file a 2012 tax return For other information on U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds, write to:  For series EE and I paper savings bonds: Bureau of the Public Debt Division of Customer Assistance P. How to file a 2012 tax return O. How to file a 2012 tax return Box 7012 Parkersburg, WV 26106-7012  For series EE and I electronic bonds: Bureau of the Public Debt Division of Customer Assistance P. How to file a 2012 tax return O. How to file a 2012 tax return Box 7015 Parkersburg, WV 26106–7015  For series HH/H: Bureau of the Public Debt Division of Customer Assistance P. How to file a 2012 tax return O. How to file a 2012 tax return Box 2186 Parkersburg, WV 26106-2186 Or, on the Internet, visit: www. How to file a 2012 tax return treasurydirect. How to file a 2012 tax return gov/indiv/indiv. How to file a 2012 tax return htm. How to file a 2012 tax return Accrual method taxpayers. How to file a 2012 tax return   If you use an accrual method of accounting, you must report interest on U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds each year as it accrues. How to file a 2012 tax return You cannot postpone reporting interest until you receive it or until the bonds mature. How to file a 2012 tax return Accrual methods of accounting are explained in chapter 1 under Accounting Methods . How to file a 2012 tax return Cash method taxpayers. How to file a 2012 tax return   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds when you receive it. How to file a 2012 tax return The cash method of accounting is explained in chapter 1 under Accounting Methods. How to file a 2012 tax return But see Reporting options for cash method taxpayers , later. How to file a 2012 tax return Series HH bonds. How to file a 2012 tax return    These bonds were issued at face value. How to file a 2012 tax return Interest is paid twice a year by direct deposit to your bank account. How to file a 2012 tax return If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. How to file a 2012 tax return   Series HH bonds were first offered in 1980 and last offered in August 2004. How to file a 2012 tax return Before 1980, series H bonds were issued. How to file a 2012 tax return Series H bonds are treated the same as series HH bonds. How to file a 2012 tax return If you are a cash method taxpayer, you must report the interest when you receive it. How to file a 2012 tax return   Series H bonds have a maturity period of 30 years. How to file a 2012 tax return Series HH bonds mature in 20 years. How to file a 2012 tax return The last series H bonds matured in 2009. How to file a 2012 tax return Series EE and series I bonds. How to file a 2012 tax return   Interest on these bonds is payable when you redeem the bonds. How to file a 2012 tax return The difference between the purchase price and the redemption value is taxable interest. How to file a 2012 tax return Series EE bonds. How to file a 2012 tax return   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. How to file a 2012 tax return   Before July 1980, series E bonds were issued. How to file a 2012 tax return The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. How to file a 2012 tax return Paper series EE and series E bonds are issued at a discount. How to file a 2012 tax return The face value is payable to you at maturity. How to file a 2012 tax return Electronic series EE bonds are issued at their face value. How to file a 2012 tax return The face value plus accrued interest is payable to you at maturity. How to file a 2012 tax return As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. How to file a 2012 tax return   Owners of paper series EE bonds can convert them to electronic bonds. How to file a 2012 tax return These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). How to file a 2012 tax return Series I bonds. How to file a 2012 tax return   Series I bonds were first offered in 1998. How to file a 2012 tax return These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. How to file a 2012 tax return The face value plus all accrued interest is payable to you at maturity. How to file a 2012 tax return Reporting options for cash method taxpayers. How to file a 2012 tax return   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. How to file a 2012 tax return Method 1. How to file a 2012 tax return Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year they mature. How to file a 2012 tax return (However, see Savings bonds traded , later. How to file a 2012 tax return )  Note. How to file a 2012 tax return Series EE bonds issued in 1983 matured in 2013. How to file a 2012 tax return If you have used method 1, you generally must report the interest on these bonds on your 2013 return. How to file a 2012 tax return The last series E bonds were issued in 1980 and matured in 2010. How to file a 2012 tax return If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. How to file a 2012 tax return Method 2. How to file a 2012 tax return Choose to report the increase in redemption value as interest each year. How to file a 2012 tax return You must use the same method for all series EE, series E, and series I bonds you own. How to file a 2012 tax return If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. How to file a 2012 tax return    If you plan to cash your bonds in the same year you will pay for higher education expenses, you may want to use method 1 because you may be able to exclude the interest from your income. How to file a 2012 tax return To learn how, see Education Savings Bond Program, later. How to file a 2012 tax return Change from method 1. How to file a 2012 tax return   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. How to file a 2012 tax return In the year of change you must report all interest accrued to date and not previously reported for all your bonds. How to file a 2012 tax return   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. How to file a 2012 tax return Change from method 2. How to file a 2012 tax return   To change from method 2 to method 1, you must request permission from the IRS. How to file a 2012 tax return Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. How to file a 2012 tax return You have typed or printed the following number at the top: “131. How to file a 2012 tax return ” It includes your name and social security number under “131. How to file a 2012 tax return ” It includes the year of change (both the beginning and ending dates). How to file a 2012 tax return It identifies the savings bonds for which you are requesting this change. How to file a 2012 tax return It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. How to file a 2012 tax return   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). How to file a 2012 tax return   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. How to file a 2012 tax return On the statement, type or print “Filed pursuant to section 301. How to file a 2012 tax return 9100-2. How to file a 2012 tax return ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). How to file a 2012 tax return    By the date you file the original statement with your return, you must also send a signed copy to the address below. How to file a 2012 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. How to file a 2012 tax return O. How to file a 2012 tax return Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. How to file a 2012 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115, Application for Change in Accounting Method. How to file a 2012 tax return In that case, follow the form instructions for an automatic change. How to file a 2012 tax return No user fee is required. How to file a 2012 tax return Co-owners. How to file a 2012 tax return   If a U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. How to file a 2012 tax return One co-owner's funds used. How to file a 2012 tax return    If you used your funds to buy the bond, you must pay the tax on the interest. How to file a 2012 tax return This is true even if you let the other co-owner redeem the bond and keep all the proceeds. How to file a 2012 tax return Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. How to file a 2012 tax return The co-owner who redeemed the bond is a “nominee. How to file a 2012 tax return ” See Nominee distributions under How To Report Interest Income in chapter 1 of Publication 550 for more information about how a person who is a nominee reports interest income belonging to another person. How to file a 2012 tax return Both co-owners' funds used. How to file a 2012 tax return   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. How to file a 2012 tax return Community property. How to file a 2012 tax return   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. How to file a 2012 tax return If you file separate returns, each of you generally must report one-half of the bond interest. How to file a 2012 tax return For more information about community property, see Publication 555. How to file a 2012 tax return Table 7-1. How to file a 2012 tax return   These rules are also shown in Table 7-1. How to file a 2012 tax return Ownership transferred. How to file a 2012 tax return   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. How to file a 2012 tax return But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. How to file a 2012 tax return   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. How to file a 2012 tax return Purchased jointly. How to file a 2012 tax return   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. How to file a 2012 tax return The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. How to file a 2012 tax return This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. How to file a 2012 tax return   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. How to file a 2012 tax return But the new co-owner will report only his or her share of the interest earned after the transfer. How to file a 2012 tax return   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. How to file a 2012 tax return    Table 7-1. How to file a 2012 tax return Who Pays the Tax on U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bond Interest IF . How to file a 2012 tax return . How to file a 2012 tax return . How to file a 2012 tax return THEN the interest must be reported by . How to file a 2012 tax return . How to file a 2012 tax return . How to file a 2012 tax return you buy a bond in your name and the name of another person as co-owners, using only your own funds you. How to file a 2012 tax return you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. How to file a 2012 tax return you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. How to file a 2012 tax return you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. How to file a 2012 tax return If you file separate returns, both you and your spouse generally report one-half of the interest. How to file a 2012 tax return Example 1. How to file a 2012 tax return You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. How to file a 2012 tax return The bond was issued to you and your spouse as co-owners. How to file a 2012 tax return You both postpone reporting interest on the bond. How to file a 2012 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. How to file a 2012 tax return At that time neither you nor your spouse has to report the interest earned to the date of reissue. How to file a 2012 tax return Example 2. How to file a 2012 tax return You bought a $1,000 series EE savings bond entirely with your own funds. How to file a 2012 tax return The bond was issued to you and your spouse as co-owners. How to file a 2012 tax return You both postpone reporting interest on the bond. How to file a 2012 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. How to file a 2012 tax return You must report half the interest earned to the date of reissue. How to file a 2012 tax return Transfer to a trust. How to file a 2012 tax return   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. How to file a 2012 tax return However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. How to file a 2012 tax return You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. How to file a 2012 tax return   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. How to file a 2012 tax return See Savings bonds traded , later. How to file a 2012 tax return Decedents. How to file a 2012 tax return   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. How to file a 2012 tax return This is explained in chapter 1 of Publication 550. How to file a 2012 tax return Savings bonds traded. How to file a 2012 tax return   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. How to file a 2012 tax return (You cannot trade series I bonds for series HH bonds. How to file a 2012 tax return After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. How to file a 2012 tax return ) Any cash you received is income up to the amount of the interest earned on the bonds traded. How to file a 2012 tax return When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. How to file a 2012 tax return Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. How to file a 2012 tax return Example. How to file a 2012 tax return You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. How to file a 2012 tax return You reported the $223 as taxable income on your tax return. How to file a 2012 tax return At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. How to file a 2012 tax return You hold the series HH bonds until maturity, when you receive $2,500. How to file a 2012 tax return You must report $300 as interest income in the year of maturity. How to file a 2012 tax return This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). How to file a 2012 tax return (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. How to file a 2012 tax return ) Choice to report interest in year of trade. How to file a 2012 tax return   You could have chosen to treat all of the previously unreported accrued interest on the series EE or series E bonds traded for series HH bonds as income in the year of the trade. How to file a 2012 tax return If you made this choice, it is treated as a change from method 1. How to file a 2012 tax return See Change from method 1 under Series EE and series I bonds, earlier. How to file a 2012 tax return Form 1099-INT for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds interest. How to file a 2012 tax return   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. How to file a 2012 tax return Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. How to file a 2012 tax return However, your Form 1099-INT may show more interest than you have to include on your income tax return. How to file a 2012 tax return For example, this may happen if any of the following are true. How to file a 2012 tax return You chose to report the increase in the redemption value of the bond each year. How to file a 2012 tax return The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. How to file a 2012 tax return You received the bond from a decedent. How to file a 2012 tax return The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. How to file a 2012 tax return Ownership of the bond was transferred. How to file a 2012 tax return The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. How to file a 2012 tax return You were named as a co-owner, and the other co-owner contributed funds to buy the bond. How to file a 2012 tax return The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. How to file a 2012 tax return (See Co-owners , earlier in this chapter, for more information about the reporting requirements. How to file a 2012 tax return ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. How to file a 2012 tax return The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. How to file a 2012 tax return (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file a 2012 tax return , for the year of distribution. How to file a 2012 tax return )   For more information on including the correct amount of interest on your return, see How To Report Interest Income , later. How to file a 2012 tax return Publication 550 includes examples showing how to report these amounts. How to file a 2012 tax return    Interest on U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds is exempt from state and local taxes. How to file a 2012 tax return The Form 1099-INT you receive will indicate the amount that is for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest in box 3. How to file a 2012 tax return Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds during the year if you pay qualified higher educational expenses during the same year. How to file a 2012 tax return This exclusion is known as the Education Savings Bond Program. How to file a 2012 tax return You do not qualify for this exclusion if your filing status is married filing separately. How to file a 2012 tax return Form 8815. How to file a 2012 tax return   Use Form 8815 to figure your exclusion. How to file a 2012 tax return Attach the form to your Form 1040 or Form 1040A. How to file a 2012 tax return Qualified U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds. How to file a 2012 tax return   A qualified U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond is a series EE bond issued after 1989 or a series I bond. How to file a 2012 tax return The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). How to file a 2012 tax return You must be at least 24 years old before the bond's issue date. How to file a 2012 tax return For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. How to file a 2012 tax return    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. How to file a 2012 tax return Beneficiary. How to file a 2012 tax return   You can designate any individual (including a child) as a beneficiary of the bond. How to file a 2012 tax return Verification by IRS. How to file a 2012 tax return   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of the Treasury. How to file a 2012 tax return Qualified expenses. How to file a 2012 tax return   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. How to file a 2012 tax return   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. How to file a 2012 tax return   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. How to file a 2012 tax return Eligible educational institutions. How to file a 2012 tax return   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the U. How to file a 2012 tax return S. How to file a 2012 tax return Department of Education. How to file a 2012 tax return Reduction for certain benefits. How to file a 2012 tax return   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. How to file a 2012 tax return Tax-free part of scholarships and fellowships (see Scholarships and fellowships in chapter 12). How to file a 2012 tax return Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. How to file a 2012 tax return Expenses used to figure the tax-free portion of distributions from a qualified tuition program. How to file a 2012 tax return Any tax-free payments (other than gifts or inheritances) received for educational expenses, such as Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. How to file a 2012 tax return Any expense used in figuring the American Opportunity and lifetime learning credits. How to file a 2012 tax return Amount excludable. How to file a 2012 tax return   If the total proceeds (interest and principal) from the qualified U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. How to file a 2012 tax return If the proceeds are more than the expenses, you may be able to exclude only part of the interest. How to file a 2012 tax return   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. How to file a 2012 tax return The numerator of the fraction is the qualified higher educational expenses you paid during the year. How to file a 2012 tax return The denominator of the fraction is the total proceeds you received during the year. How to file a 2012 tax return Example. How to file a 2012 tax return In February 2013, Mark and Joan, a married couple, cashed a qualified series EE U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond they bought in April 1997. How to file a 2012 tax return They received proceeds of $8,372 representing principal of $5,000 and interest of $3,372. How to file a 2012 tax return In 2013, they paid $4,000 of their daughter's college tuition. How to file a 2012 tax return They are not claiming an education credit for that amount, and their daughter does not have any tax-free educational assistance. How to file a 2012 tax return They can exclude $1,611 ($3,372 × ($4,000 ÷ $8,372)) of interest in 2013. How to file a 2012 tax return They must pay tax on the remaining $1,761 ($3,372 − $1,611) interest. How to file a 2012 tax return Modified adjusted gross income limit. How to file a 2012 tax return   The interest exclusion is limited if your modified adjusted gross income (modified AGI) is: $74,700 to $89,700 for taxpayers filing single or head of household, and $112,050 to $142,050 for married taxpayers filing jointly or for a qualifying widow(er) with dependent child. How to file a 2012 tax return You do not qualify for the interest exclusion if your modified AGI is equal to or more than the upper limit for your filing status. How to file a 2012 tax return   Modified AGI, for purposes of this exclusion, is adjusted gross income (Form 1040, line 37, or Form 1040A, line 21) figured before the interest exclusion, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion and deduction, Exclusion of income for bona fide residents of American Samoa, Exclusion for income from Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for tuition and fees, Deduction for student loan interest, and Deduction for domestic production activities. How to file a 2012 tax return   Use the Line 9 Worksheet in the Form 8815 instructions to figure your modified AGI. How to file a 2012 tax return If you claim any of the exclusion or deduction items listed above (except items 6, 7, and 8), add the amount of the exclusion or deduction (except items 6, 7, and 8) to the amount on line 5 of the worksheet, and enter the total on Form 8815, line 9, as your modified AGI. How to file a 2012 tax return   If you have investment interest expense incurred to earn royalties and other investment income, see Education Savings Bond Program in chapter 1 of Publication 550. How to file a 2012 tax return Recordkeeping. How to file a 2012 tax return If you claim the interest exclusion, you must keep a written record of the qualified U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds you redeem. How to file a 2012 tax return Your record must include the serial number, issue date, face value, and total redemption proceeds (principal and interest) of each bond. How to file a 2012 tax return You can use Form 8818 to record this information. How to file a 2012 tax return You should also keep bills, receipts, canceled checks, or other documentation that shows you paid qualified higher educational expenses during the year. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return Treasury Bills, Notes, and Bonds Treasury bills, notes, and bonds are direct debts (obligations) of the U. How to file a 2012 tax return S. How to file a 2012 tax return Government. How to file a 2012 tax return Taxation of interest. How to file a 2012 tax return   Interest income from Treasury bills, notes, and bonds is subject to federal income tax but is exempt from all state and local income taxes. How to file a 2012 tax return You should receive Form 1099-INT showing the interest (in box 3) paid to you for the year. How to file a 2012 tax return   Payments of principal and interest generally will be credited to your designated checking or savings account by direct deposit through the TreasuryDirect® system. How to file a 2012 tax return Treasury bills. How to file a 2012 tax return   These bills generally have a 4-week, 13-week, 26-week, or 52-week maturity period. How to file a 2012 tax return They are generally issued at a discount in the amount of $100 and multiples of $100. How to file a 2012 tax return The difference between the discounted price you pay for the bills and the face value you receive at maturity is interest income. How to file a 2012 tax return Generally, you report this interest income when the bill is paid at maturity. How to file a 2012 tax return If you paid a premium for a bill (more than the face value), you generally report the premium as a section 171 deduction when the bill is paid at maturity. How to file a 2012 tax return Treasury notes and bonds. How to file a 2012 tax return   Treasury notes have maturity periods of more than 1 year, ranging up to 10 years. How to file a 2012 tax return Maturity periods for Treasury bonds are longer than 10 years. How to file a 2012 tax return Both generally are issued in denominations of $100 to $1 million and generally pay interest every 6 months. How to file a 2012 tax return Generally, you report this interest for the year paid. How to file a 2012 tax return For more information, see U. How to file a 2012 tax return S. How to file a 2012 tax return Treasury Bills, Notes, and Bonds in chapter 1 of Publication 550. How to file a 2012 tax return For other information on Treasury notes or bonds, write to:  Bureau of the Public Debt P. How to file a 2012 tax return O. How to file a 2012 tax return Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. How to file a 2012 tax return treasurydirect. How to file a 2012 tax return gov/indiv/indiv. How to file a 2012 tax return htm. How to file a 2012 tax return For information on series EE, series I, and series HH savings bonds, see U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds , earlier. How to file a 2012 tax return Treasury inflation-protected securities (TIPS). How to file a 2012 tax return   These securities pay interest twice a year at a fixed rate, based on a principal amount adjusted to take into account inflation and deflation. How to file a 2012 tax return For the tax treatment of these securities, see Inflation-Indexed Debt Instruments under Original Issue Discount (OID), in Publication 550. How to file a 2012 tax return Bonds Sold Between Interest Dates If you sell a bond between interest payment dates, part of the sales price represents interest accrued to the date of sale. How to file a 2012 tax return You must report that part of the sales price as interest income for the year of sale. How to file a 2012 tax return If you buy a bond between interest payment dates, part of the purchase price represents interest accrued before the date of purchase. How to file a 2012 tax return When that interest is paid to you, treat it as a return of your capital investment, rather than interest income, by reducing your basis in the bond. How to file a 2012 tax return See Accrued interest on bonds under How To Report Interest Income in chapter 1 of Publication 550 for information on reporting the payment. How to file a 2012 tax return Insurance Life insurance proceeds paid to you as beneficiary of the insured person are usually not taxable. How to file a 2012 tax return But if you receive the proceeds in installments, you must usually report a part of each installment payment as interest income. How to file a 2012 tax return For more information about insurance proceeds received in installments, see Publication 525, Taxable and Nontaxable Income. How to file a 2012 tax return Annuity. How to file a 2012 tax return   If you buy an annuity with life insurance proceeds, the annuity payments you receive are taxed as pension and annuity income from a nonqualified plan, not as interest income. How to file a 2012 tax return See chapter 10 for information on pension and annuity income from nonqualified plans. How to file a 2012 tax return State or Local Government Obligations Interest on a bond used to finance government operations generally is not taxable if the bond is issued by a state, the District of Columbia, a possession of the United States, or any of their political subdivisions. How to file a 2012 tax return Bonds issued after 1982 (including tribal economic development bonds issued after February 17, 2009) by an Indian tribal government are treated as issued by a state. How to file a 2012 tax return Interest on these bonds is generally tax exempt if the bonds are part of an issue of which substantially all proceeds are to be used in the exercise of any essential government function. How to file a 2012 tax return For information on federally guaranteed bonds, mortgage revenue bonds, arbitrage bonds, private activity bonds, qualified tax credit bonds, and Build America bonds, see State or Local Government Obligations in chapter 1 of Publication 550. How to file a 2012 tax return Information reporting requirement. How to file a 2012 tax return   If you must file a tax return, you are required to show any tax-exempt interest you received on your return. How to file a 2012 tax return This is an information reporting requirement only. How to file a 2012 tax return It does not change tax-exempt interest to taxable interest. How to file a 2012 tax return Original Issue Discount (OID) Original issue discount (OID) is a form of interest. How to file a 2012 tax return You generally include OID in your income as it accrues over the term of the debt instrument, whether or not you receive any payments from the issuer. How to file a 2012 tax return A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity. How to file a 2012 tax return OID is the difference between the stated redemption price at maturity and the issue price. How to file a 2012 tax return All debt instruments that pay no interest before maturity are presumed to be issued at a discount. How to file a 2012 tax return Zero coupon bonds are one example of these instruments. How to file a 2012 tax return The OID accrual rules generally do not apply to short-term obligations (those with a fixed maturity date of 1 year or less from date of issue). How to file a 2012 tax return See Discount on Short-Term Obligations in chapter 1 of Publication 550. How to file a 2012 tax return De minimis OID. How to file a 2012 tax return   You can treat the discount as zero if it is less than one-fourth of 1% (. How to file a 2012 tax return 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. How to file a 2012 tax return This small discount is known as “de minimis” OID. How to file a 2012 tax return Example 1. How to file a 2012 tax return You bought a 10-year bond with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. How to file a 2012 tax return One-fourth of 1% of $1,000 (stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. How to file a 2012 tax return Because the $20 discount is less than $25, the OID is treated as zero. How to file a 2012 tax return (If you hold the bond at maturity, you will recognize $20 ($1,000 − $980) of capital gain. How to file a 2012 tax return ) Example 2. How to file a 2012 tax return The facts are the same as in Example 1, except that the bond was issued at $950. How to file a 2012 tax return The OID is $50. How to file a 2012 tax return Because the $50 discount is more than the $25 figured in Example 1, you must include the OID in income as it accrues over the term of the bond. How to file a 2012 tax return Debt instrument bought after original issue. How to file a 2012 tax return   If you buy a debt instrument with de minimis OID at a premium, the discount is not includible in income. How to file a 2012 tax return If you buy a debt instrument with de minimis OID at a discount, the discount is reported under the market discount rules. How to file a 2012 tax return See Market Discount Bonds in chapter 1 of Publication 550. How to file a 2012 tax return Exceptions to reporting OID. How to file a 2012 tax return   The OID rules discussed in this chapter do not apply to the following debt instruments. How to file a 2012 tax return Tax-exempt obligations. How to file a 2012 tax return (However, see Stripped tax-exempt obligations under Stripped Bonds and Coupons in chapter 1 of Publication 550). How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds. How to file a 2012 tax return Short-term debt instruments (those with a fixed maturity date of not more than 1 year from the date of issue). How to file a 2012 tax return Obligations issued by an individual before March 2, 1984. How to file a 2012 tax return Loans between individuals if all the following are true. How to file a 2012 tax return The lender is not in the business of lending money. How to file a 2012 tax return The amount of the loan, plus the amount of any outstanding prior loans between the same individuals, is $10,000 or less. How to file a 2012 tax return Avoiding any federal tax is not one of the principal purposes of the loan. How to file a 2012 tax return Form 1099-OID. How to file a 2012 tax return   The issuer of the debt instrument (or your broker if you held the instrument through a broker) should give you Form 1099-OID, or a similar statement, if the total OID for the calendar year is $10 or more. How to file a 2012 tax return Form 1099-OID will show, in box 1, the amount of OID for the part of the year that you held the bond. How to file a 2012 tax return It also will show, in box 2, the stated interest you must include in your income. How to file a 2012 tax return A copy of Form 1099-OID will be sent to the IRS. How to file a 2012 tax return Do not file your copy with your return. How to file a 2012 tax return Keep it for your records. How to file a 2012 tax return   In most cases, you must report the entire amount in boxes 1 and 2 of Form 1099-OID as interest income. How to file a 2012 tax return But see Refiguring OID shown on Form 1099-OID, later in this discussion, for more information. How to file a 2012 tax return Form 1099-OID not received. How to file a 2012 tax return   If you had OID for the year but did not receive a Form 1099-OID, you can find tables on IRS. How to file a 2012 tax return gov that list total OID on certain debt instruments and have information that will help you figure OID. How to file a 2012 tax return For the latest OID tables, go to www. How to file a 2012 tax return irs. How to file a 2012 tax return gov and enter “OID tables” in the Search box. How to file a 2012 tax return If your debt instrument is not listed, consult the issuer for further information about the accrued OID for the year. How to file a 2012 tax return Nominee. How to file a 2012 tax return   If someone else is the holder of record (the registered owner) of an OID instrument belonging to you and receives a Form 1099-OID on your behalf, that person must give you a Form 1099-OID. How to file a 2012 tax return Refiguring OID shown on Form 1099-OID. How to file a 2012 tax return   You must refigure the OID shown in box 1 or box 8 of Form 1099-OID if either of the following apply. How to file a 2012 tax return You bought the debt instrument after its original issue and paid a premium or an acquisition premium. How to file a 2012 tax return The debt instrument is a stripped bond or a stripped coupon (including certain zero coupon instruments). How to file a 2012 tax return For information about figuring the correct amount of OID to include in your income, see Figuring OID on Long-Term Debt Instruments in Publication 1212. How to file a 2012 tax return Refiguring periodic interest shown on Form 1099-OID. How to file a 2012 tax return   If you disposed of a debt instrument or acquired it from another holder during the year, see Bonds Sold Between Interest Dates , earlier, for information about the treatment of periodic interest that may be shown in box 2 of Form 1099-OID for that instrument. How to file a 2012 tax return Certificates of deposit (CDs). How to file a 2012 tax return   If you buy a CD with a maturity of more than 1 year, you must include in income each year a part of the total interest due and report it in the same manner as other OID. How to file a 2012 tax return   This also applies to similar deposit arrangements with banks, building and loan associations, etc. How to file a 2012 tax return , including: Time deposits, Bonus plans, Savings certificates, Deferred income certificates, Bonus savings certificates, and Growth savings certificates. How to file a 2012 tax return Bearer CDs. How to file a 2012 tax return   CDs issued after 1982 generally must be in registered form. How to file a 2012 tax return Bearer CDs are CDs not in registered form. How to file a 2012 tax return They are not issued in the depositor's name and are transferable from one individual to another. How to file a 2012 tax return   Banks must provide the IRS and the person redeeming a bearer CD with a Form 1099-INT. How to file a 2012 tax return More information. How to file a 2012 tax return   See chapter 1 of Publication 550 for more information about OID and related topics, such as market discount bonds. How to file a 2012 tax return When To Report Interest Income When to report your interest income depends on whether you use the cash method or an accrual method to report income. How to file a 2012 tax return Cash method. How to file a 2012 tax return   Most individual taxpayers use the cash method. How to file a 2012 tax return If you use this method, you generally report your interest income in the year in which you actually or constructively receive it. How to file a 2012 tax return However, there are special rules for reporting the discount on certain debt instruments. How to file a 2012 tax return See U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds and Original Issue Discount (OID) , earlier. How to file a 2012 tax return Example. How to file a 2012 tax return On September 1, 2011, you loaned another individual $2,000 at 12%, compounded annually. How to file a 2012 tax return You are not in the business of lending money. How to file a 2012 tax return The note stated that principal and interest would be due on August 31, 2013. How to file a 2012 tax return In 2013, you received $2,508. How to file a 2012 tax return 80 ($2,000 principal and $508. How to file a 2012 tax return 80 interest). How to file a 2012 tax return If you use the cash method, you must include in income on your 2013 return the $508. How to file a 2012 tax return 80 interest you received in that year. How to file a 2012 tax return Constructive receipt. How to file a 2012 tax return   You constructively receive income when it is credited to your account or made available to you. How to file a 2012 tax return You do not need to have physical possession of it. How to file a 2012 tax return For example, you are considered to receive interest, dividends, or other earnings on any deposit or account in a bank, savings and loan, or similar financial institution, or interest on life insurance policy dividends left to accumulate, when they are credited to your account and subject to your withdrawal. How to file a 2012 tax return This is true even if they are not yet entered in your passbook. How to file a 2012 tax return   You constructively receive income on the deposit or account even if you must: Make withdrawals in multiples of even amounts, Give a notice to withdraw before making the withdrawal, Withdraw all or part of the account to withdraw the earnings, or Pay a penalty on early withdrawals, unless the interest you are to receive on an early withdrawal or redemption is substantially less than the interest payable at maturity. How to file a 2012 tax return Accrual method. How to file a 2012 tax return   If you use an accrual method, you report your interest income when you earn it, whether or not you have received it. How to file a 2012 tax return Interest is earned over the term of the debt instrument. How to file a 2012 tax return Example. How to file a 2012 tax return If, in the previous example, you use an accrual method, you must include the interest in your income as you earn it. How to file a 2012 tax return You would report the interest as follows: 2011, $80; 2012, $249. How to file a 2012 tax return 60; and 2013, $179. How to file a 2012 tax return 20. How to file a 2012 tax return Coupon bonds. How to file a 2012 tax return   Interest on coupon bonds is taxable in the year the coupon becomes due and payable. How to file a 2012 tax return It does not matter when you mail the coupon for payment. How to file a 2012 tax return How To Report Interest Income Generally, you report all your taxable interest income on Form 1040, line 8a; Form 1040A, line 8a; or Form 1040EZ, line 2. How to file a 2012 tax return You cannot use Form 1040EZ if your taxable interest income is more than $1,500. How to file a 2012 tax return Instead, you must use Form 1040A or Form 1040. How to file a 2012 tax return Form 1040A. How to file a 2012 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040A and any of the following are true. How to file a 2012 tax return Your taxable interest income is more than $1,500. How to file a 2012 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). How to file a 2012 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. How to file a 2012 tax return You received a Form 1099-INT for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest that includes amounts you reported before 2013. How to file a 2012 tax return You received, as a nominee, interest that actually belongs to someone else. How to file a 2012 tax return You received a Form 1099-INT for interest on frozen deposits. How to file a 2012 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. How to file a 2012 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. How to file a 2012 tax return You acquired taxable bonds after 1987 and choose to reduce interest income from the bonds by any amortizable bond premium (see Bond Premium Amortization in chapter 3 of Publication 550). How to file a 2012 tax return List each payer's name and the amount of interest income received from each payer on line 1. How to file a 2012 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. How to file a 2012 tax return   You cannot use Form 1040A if you must use Form 1040, as described next. How to file a 2012 tax return Form 1040. How to file a 2012 tax return   You must use Form 1040 instead of Form 1040A or Form 1040EZ if: You forfeited interest income because of the early withdrawal of a time deposit; You acquired taxable bonds after 1987, you choose to reduce interest income from the bonds by any amortizable bond premium, and you are deducting the excess of bond premium amortization for the accrual period over the qualified stated interest for the period (see Bond Premium Amortization in chapter 3 of Publication 550); or You received tax-exempt interest from private activity bonds issued after August 7, 1986. How to file a 2012 tax return Schedule B (Form 1040A or 1040). How to file a 2012 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040 and any of the following apply. How to file a 2012 tax return Your taxable interest income is more than $1,500. How to file a 2012 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). How to file a 2012 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. How to file a 2012 tax return You received a Form 1099-INT for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest that includes amounts you reported before 2013. How to file a 2012 tax return You received, as a nominee, interest that actually belongs to someone else. How to file a 2012 tax return You received a Form 1099-INT for interest on frozen deposits. How to file a 2012 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. How to file a 2012 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. How to file a 2012 tax return Statement (2) in the preceding list under Form 1040 is true. How to file a 2012 tax return In Part I, line 1, list each payer's name and the amount received from each. How to file a 2012 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. How to file a 2012 tax return Reporting tax-exempt interest. How to file a 2012 tax return   Total your tax-exempt interest (such as interest or accrued OID on certain state and municipal bonds, including tax-exempt interest on zero coupon municipal bonds) and exempt-interest dividends from a mutual fund as shown on Form 1099-INT, box 8, and on Form 1099-DIV, box 10. How to file a 2012 tax return Add these amounts to any other tax-exempt interest you received. How to file a 2012 tax return Report the total on line 8b of Form 1040A or 1040. How to file a 2012 tax return   If you file Form 1040EZ, enter “TEI” and the amount in the space to the left of line 2. How to file a 2012 tax return Do not add tax-exempt interest in the total on Form 1040EZ, line 2. How to file a 2012 tax return   Form 1099-INT, box 9, and Form 1099-DIV, box 11, show the tax-exempt interest subject to the alternative minimum tax on Form 6251. How to file a 2012 tax return These amounts are already included in the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. How to file a 2012 tax return Do not add the amounts in Form 1099-INT, box 9 and Form 1099-DIV, box 11 to, or subtract them from, the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. How to file a 2012 tax return    Do not report interest from an individual retirement account (IRA) as tax-exempt interest. How to file a 2012 tax return Form 1099-INT. How to file a 2012 tax return   Your taxable interest income, except for interest from U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds and Treasury obligations, is shown in box 1 of Form 1099-INT. How to file a 2012 tax return Add this amount to any other taxable interest income you received. How to file a 2012 tax return You must report all of your taxable interest income even if you do not receive a Form 1099-INT. How to file a 2012 tax return Generally, contact your financial institution if you do not receive a Form 1099-INT by February 15. How to file a 2012 tax return Your identifying number may be truncated on any paper Form 1099-INT you receive. How to file a 2012 tax return   If you forfeited interest income because of the early withdrawal of a time deposit, the deductible amount will be shown on Form 1099-INT in box 2. How to file a 2012 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550. How to file a 2012 tax return   Box 3 of Form 1099-INT shows the interest income you received from U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds, Treasury bills, Treasury notes, and Treasury bonds. How to file a 2012 tax return Add the amount shown in box 3 to any other taxable interest income you received, unless part of the amount in box 3 was previously included in your interest income. How to file a 2012 tax return If part of the amount shown in box 3 was previously included in your interest income, see U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest previously reported , later. How to file a 2012 tax return   Box 4 of Form 1099-INT will contain an amount if you were subject to backup withholding. How to file a 2012 tax return Report the amount from box 4 on Form 1040EZ, line 7; on Form 1040A, line 36; or Form 1040, line 62 (federal income tax withheld). How to file a 2012 tax return   Box 5 of Form 1099-INT shows investment expenses you may be able to deduct as an itemized deduction. How to file a 2012 tax return See chapter 28 for more information about investment expenses. How to file a 2012 tax return   If there are entries in boxes 6 and 7 of Form 1099-INT, you must file Form 1040. How to file a 2012 tax return You may be able to take a credit for the amount shown in box 6 unless you deduct this amount on line 8 of Schedule A (Form 1040). How to file a 2012 tax return To take the credit, you may have to file Form 1116, Foreign Tax Credit. How to file a 2012 tax return For more information, see Publication 514, Foreign Tax Credit for Individuals. How to file a 2012 tax return U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest previously reported. How to file a 2012 tax return   If you received a Form 1099-INT for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bond interest, the form may show interest you do not have to report. How to file a 2012 tax return See Form 1099-INT for U. How to file a 2012 tax return S. How to file a 2012 tax return savings bonds interest , earlier, under U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bonds. How to file a 2012 tax return   On Schedule B (Form 1040A or 1040), Part I, line 1, report all the interest shown on your Form 1099-INT. How to file a 2012 tax return Then follow these steps. How to file a 2012 tax return Several lines above line 2, enter a subtotal of all interest listed on line 1. How to file a 2012 tax return Below the subtotal enter “U. How to file a 2012 tax return S. How to file a 2012 tax return Savings Bond Interest Previously Reported” and enter amounts previously reported or interest accrued before you received the bond. How to file a 2012 tax return Subtract these amounts from the subtotal and enter the result on line 2. How to file a 2012 tax return More information. How to file a 2012 tax return   For more information about how to report interest income, see chapter 1 of Publication 550 or the instructions for the form you must file. 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The How To File A 2012 Tax Return

How to file a 2012 tax return Publication 179 - Additional Material Table of Contents 15. How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. How to file a 2012 tax return Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. How to file a 2012 tax return Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. How to file a 2012 tax return Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. How to file a 2012 tax return , de ganado, aves, abejas, animales de piel o silvestres. How to file a 2012 tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to file a 2012 tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 2. How to file a 2012 tax return Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. How to file a 2012 tax return , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. How to file a 2012 tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to file a 2012 tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 3. How to file a 2012 tax return Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). How to file a 2012 tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to file a 2012 tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 4. How to file a 2012 tax return Servicios relacionados con el desmote de algodón. How to file a 2012 tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to file a 2012 tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 5. How to file a 2012 tax return Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. How to file a 2012 tax return Tributable (como labor no agrícola). How to file a 2012 tax return * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 6. How to file a 2012 tax return Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. How to file a 2012 tax return Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). How to file a 2012 tax return Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return 7. How to file a 2012 tax return Servicios en la elaboración, empaque, entrega, etc. How to file a 2012 tax return , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. How to file a 2012 tax return Empleado por el explotador de la finca. How to file a 2012 tax return Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to file a 2012 tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return De lo contrario, será tributable como labor no agrícola. How to file a 2012 tax return b. How to file a 2012 tax return Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). How to file a 2012 tax return Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. How to file a 2012 tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return De lo contrario, será tributable como labor no agrícola. How to file a 2012 tax return c. How to file a 2012 tax return Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). How to file a 2012 tax return Tributable (como labor no agrícola). How to file a 2012 tax return * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. How to file a 2012 tax return De lo contrario, será tributable como labor no agrícola. How to file a 2012 tax return 8. How to file a 2012 tax return Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. How to file a 2012 tax return Tributable (como labor no agrícola). How to file a 2012 tax return * Tributable (como labor no agrícola). How to file a 2012 tax return *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). How to file a 2012 tax return Otras exenciones pueden corresponder. How to file a 2012 tax return Vea los apartados 5 y 12 . How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. How to file a 2012 tax return Residentes     a. How to file a 2012 tax return Servicios prestados en los EE. How to file a 2012 tax return UU. How to file a 2012 tax return ** Lo mismo que un ciudadano de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return Lo mismo que un ciudadano de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return b. How to file a 2012 tax return Servicios prestados fuera de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. How to file a 2012 tax return Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. How to file a 2012 tax return UU. How to file a 2012 tax return o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. How to file a 2012 tax return 2. How to file a 2012 tax return No residentes Vea la Publicación 15-A, en inglés. How to file a 2012 tax return Vea la Publicación 15-A, en inglés. How to file a 2012 tax return a. How to file a 2012 tax return Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return   3. How to file a 2012 tax return Extranjero no residente trabajando en barcos o aviones estadounidenses. How to file a 2012 tax return Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. How to file a 2012 tax return Salarios de un trabajador fallecido     1. How to file a 2012 tax return Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return 2. How to file a 2012 tax return Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. How to file a 2012 tax return Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. How to file a 2012 tax return Tributable. How to file a 2012 tax return Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). How to file a 2012 tax return Exenta, si la remuneración se le paga a un estudiante regular. How to file a 2012 tax return Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. How to file a 2012 tax return Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. How to file a 2012 tax return Empleados emparentados:     1. How to file a 2012 tax return Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). How to file a 2012 tax return Exenta hasta los 18 años de edad. How to file a 2012 tax return Exenta hasta los 21 años de edad. How to file a 2012 tax return 2. How to file a 2012 tax return Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. How to file a 2012 tax return Exenta hasta los 21 años de edad. How to file a 2012 tax return Exenta hasta los 21 años de edad. How to file a 2012 tax return 3. How to file a 2012 tax return Padre que presta servicios para un hijo. How to file a 2012 tax return Tributable, si presta servicios en la ocupación o negocio del hijo. How to file a 2012 tax return Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. How to file a 2012 tax return Exenta. How to file a 2012 tax return 4. How to file a 2012 tax return Cónyuge que presta servicios para el otro cónyuge. How to file a 2012 tax return Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. How to file a 2012 tax return Exenta. How to file a 2012 tax return Los empleados federales:     1. How to file a 2012 tax return Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. How to file a 2012 tax return Tributable. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return Todos los demás. How to file a 2012 tax return Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). How to file a 2012 tax return Para otros empleados, por lo general, está sujeta a la contribución al Medicare. How to file a 2012 tax return Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. How to file a 2012 tax return **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. How to file a 2012 tax return Salmón o mero. How to file a 2012 tax return Tributable a menos que la (3) sea aplicable. How to file a 2012 tax return Tributable a menos que la (3) sea aplicable. How to file a 2012 tax return 2. How to file a 2012 tax return Otra clase de pescado y otra clase de vida acuática animal o vegetal. How to file a 2012 tax return Tributable a menos que la (3) sea aplicable. How to file a 2012 tax return Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. How to file a 2012 tax return 3. How to file a 2012 tax return Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). How to file a 2012 tax return Esta porción depende de la pesca de la embarcación. How to file a 2012 tax return En tales casos la tripulación suele tener menos de 10 personas. How to file a 2012 tax return Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to file a 2012 tax return Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). How to file a 2012 tax return Beneficios marginales. How to file a 2012 tax return Tributable por la cantidad de beneficio recibida por el empleado. How to file a 2012 tax return Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. How to file a 2012 tax return Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. How to file a 2012 tax return *** Gobiernos extranjeros y organizaciones internacionales. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return Tal como los empleados federales que trabajan en los EE. How to file a 2012 tax return UU. How to file a 2012 tax return Exenta. How to file a 2012 tax return (Vea, además, Los empleados federales, anteriormente). How to file a 2012 tax return Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return y otros patronos privados. How to file a 2012 tax return Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return que trabaja para un patrono estadounidense. How to file a 2012 tax return Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. How to file a 2012 tax return UU. How to file a 2012 tax return o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return o (b) un ciudadano de los EE. How to file a 2012 tax return UU. How to file a 2012 tax return que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. How to file a 2012 tax return UU. How to file a 2012 tax return tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. How to file a 2012 tax return Empleados del gobierno (que no sea el gobierno federal). How to file a 2012 tax return Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to file a 2012 tax return Consulte al Servicio Federal de Rentas Internas en Puerto Rico. How to file a 2012 tax return Trabajo industrial hecho en el hogar:     1. How to file a 2012 tax return Por empleados bajo la ley común. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return 2. How to file a 2012 tax return Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). How to file a 2012 tax return Tributable, si se les pagan $100 o más en  efectivo en un año. How to file a 2012 tax return Exenta. How to file a 2012 tax return Médicos internos empleados en hospitales. How to file a 2012 tax return Tributable. How to file a 2012 tax return Exenta. How to file a 2012 tax return Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. How to file a 2012 tax return Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. How to file a 2012 tax return Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. How to file a 2012 tax return Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. How to file a 2012 tax return Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. How to file a 2012 tax return Agentes de seguros o solicitadores:     1. How to file a 2012 tax return Vendedores de seguros a tiempo completo. How to file a 2012 tax return Tributable. How to file a 2012 tax return Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to file a 2012 tax return 2. How to file a 2012 tax return Otros vendedores de seguros de vida, accidente, etc. How to file a 2012 tax return Tributable, solamente si es un empleado de acuerdo a la ley común. How to file a 2012 tax return Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. How to file a 2012 tax return Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. How to file a 2012 tax return (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). How to file a 2012 tax return Vea la Publicación 15-A, en inglés. How to file a 2012 tax return Vea la Publicación 15-A, en inglés. How to file a 2012 tax return ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. How to file a 2012 tax return (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). How to file a 2012 tax return 1. How to file a 2012 tax return Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to file a 2012 tax return Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to file a 2012 tax return  2. How to file a 2012 tax return Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to file a 2012 tax return 1. How to file a 2012 tax return Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. How to file a 2012 tax return Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. How to file a 2012 tax return  2. How to file a 2012 tax return Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. How to file a 2012 tax return Ministros de iglesias que ejercen como tal. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return Reembolsos de gastos de mudanza:     1. How to file a 2012 tax return Gastos calificados. How to file a 2012 tax return Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to file a 2012 tax return Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. How to file a 2012 tax return 2. How to file a 2012 tax return Gastos no calificados. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return Pagos en especie:     a. How to file a 2012 tax return A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return b. How to file a 2012 tax return A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return Organizaciones sin fines de lucro:     1. How to file a 2012 tax return Organizaciones religiosas, docentes, caritativas, etc. How to file a 2012 tax return , del tipo descrito en la sec. How to file a 2012 tax return 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. How to file a 2012 tax return 501(a) del Código Federal de Rentas Internas. How to file a 2012 tax return Tributable si la remuneración durante el año asciende a $100 o más. How to file a 2012 tax return Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. How to file a 2012 tax return La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return Corporaciones establecidas por el Congreso de acuerdo con la Sec. How to file a 2012 tax return 501(c) del Código Federal de Rentas Internas. How to file a 2012 tax return Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to file a 2012 tax return 3121(b)(5) ó (6) del Código Federal de Rentas Internas. How to file a 2012 tax return Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. How to file a 2012 tax return 3306(c)(6) del Código Federal de Rentas Internas. How to file a 2012 tax return 3. How to file a 2012 tax return Otras organizaciones exentas bajo la sec. How to file a 2012 tax return 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. How to file a 2012 tax return 401(a) o bajo la Sec. How to file a 2012 tax return 521 del Código Federal de Rentas Internas. How to file a 2012 tax return Tributable si el empleado gana $100 o más en un año. How to file a 2012 tax return Tributable si el empleado gana $50 o más en un trimestre. How to file a 2012 tax return Socios colectivos Exentos. How to file a 2012 tax return Exentos. How to file a 2012 tax return Pacientes empleados en hospitales. How to file a 2012 tax return Tributable (exenta en el caso de los hospitales estatales o locales). How to file a 2012 tax return Exenta. How to file a 2012 tax return Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. How to file a 2012 tax return En nombre de la orden, de la iglesia dirigente o de una institución asociada. How to file a 2012 tax return Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. How to file a 2012 tax return Aportaciones efectuadas por el patrono a un plan calificado. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return 3. How to file a 2012 tax return Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return 4. How to file a 2012 tax return Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). How to file a 2012 tax return Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to file a 2012 tax return Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). How to file a 2012 tax return 5. How to file a 2012 tax return Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. How to file a 2012 tax return Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to file a 2012 tax return Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). How to file a 2012 tax return 6. How to file a 2012 tax return Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return       Vendedores: 1. How to file a 2012 tax return Empleados conforme al derecho común. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return 2. How to file a 2012 tax return Empleados estatutarios (referidos en el apartado 2 ). How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable excepto para los agentes de seguro que trabajan a tiempo completo. How to file a 2012 tax return 3. How to file a 2012 tax return Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). How to file a 2012 tax return Exentos. How to file a 2012 tax return Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. How to file a 2012 tax return Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. How to file a 2012 tax return El negocio de venta no puede estar localizado en un establecimiento permanente. How to file a 2012 tax return Indemnización por separación del empleo. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable. How to file a 2012 tax return Pagos por concepto de enfermedad o lesiones:     1. How to file a 2012 tax return Bajo la ley de compensación a trabajadores. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return Bajo ciertos planes patronales. How to file a 2012 tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to file a 2012 tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to file a 2012 tax return 3. How to file a 2012 tax return Bajo planes que no son patronales. How to file a 2012 tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to file a 2012 tax return Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. How to file a 2012 tax return Estudiantes:     1. How to file a 2012 tax return Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. How to file a 2012 tax return Escuela privada, institución de enseñanza superior o universidad. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return b. How to file a 2012 tax return Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. How to file a 2012 tax return Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to file a 2012 tax return Exenta. How to file a 2012 tax return c. How to file a 2012 tax return Escuela pública, institución de enseñanza superior o universidad. How to file a 2012 tax return Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. How to file a 2012 tax return Exenta. How to file a 2012 tax return 2. How to file a 2012 tax return Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. How to file a 2012 tax return Tributable. How to file a 2012 tax return Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. How to file a 2012 tax return 3. How to file a 2012 tax return Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return 4. How to file a 2012 tax return Estudiante empleado por un campamento organizado. How to file a 2012 tax return Tributable. How to file a 2012 tax return Exenta. How to file a 2012 tax return Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. How to file a 2012 tax return Propinas:     1. How to file a 2012 tax return Si ascienden a $20 o más en un mes. How to file a 2012 tax return Tributable. How to file a 2012 tax return Tributable por el total de propinas declaradas por escrito al patrono. How to file a 2012 tax return 2. How to file a 2012 tax return Si ascienden a menos de $20 en un mes. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return Compensación del seguro obrero. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. How to file a 2012 tax return Exenta. How to file a 2012 tax return Exenta. How to file a 2012 tax return   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. How to file a 2012 tax return Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. How to file a 2012 tax return Ayuda relacionada con las contribuciones. How to file a 2012 tax return   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. How to file a 2012 tax return Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. How to file a 2012 tax return Patronos en Puerto Rico. How to file a 2012 tax return   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. How to file a 2012 tax return Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. How to file a 2012 tax return Si desea más información sobre este formulario, acceda al sitio web www. How to file a 2012 tax return hacienda. How to file a 2012 tax return gobierno. How to file a 2012 tax return pr. How to file a 2012 tax return Internet. How to file a 2012 tax return    IRS. How to file a 2012 tax return gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. How to file a 2012 tax return Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to file a 2012 tax return Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. How to file a 2012 tax return Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. How to file a 2012 tax return gov, el cual contiene información tributaria para personas físicas y negocios. How to file a 2012 tax return Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. How to file a 2012 tax return Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. How to file a 2012 tax return El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. How to file a 2012 tax return Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. How to file a 2012 tax return Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. How to file a 2012 tax return Si desea ver estos temas, acceda a IRS. How to file a 2012 tax return gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. How to file a 2012 tax return Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. How to file a 2012 tax return Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. How to file a 2012 tax return Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. How to file a 2012 tax return gov. How to file a 2012 tax return Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. How to file a 2012 tax return gov. How to file a 2012 tax return La información está disponible en inglés. How to file a 2012 tax return Solicite un PIN de Declaración Electrónica accediendo a IRS. How to file a 2012 tax return gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). How to file a 2012 tax return Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. How to file a 2012 tax return Localice el Centro de Ayuda al Contribuyente del IRS. How to file a 2012 tax return En la casilla Search (Buscar) escriba local offices, en inglés en IRS. How to file a 2012 tax return gov. How to file a 2012 tax return En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. How to file a 2012 tax return Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. How to file a 2012 tax return Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. How to file a 2012 tax return gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. How to file a 2012 tax return Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. How to file a 2012 tax return Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). How to file a 2012 tax return Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). How to file a 2012 tax return Acceda a IRS. How to file a 2012 tax return gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). How to file a 2012 tax return Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. How to file a 2012 tax return Lea los Internal Revenue Bulletins (Boletines del IRS). How to file a 2012 tax return Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. How to file a 2012 tax return Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. How to file a 2012 tax return gov y escoja entre una variedad de opciones. How to file a 2012 tax return Teléfono. How to file a 2012 tax return   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. How to file a 2012 tax return Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. How to file a 2012 tax return Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). How to file a 2012 tax return Deberá recibir su pedido dentro de 10 días laborables. How to file a 2012 tax return Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. How to file a 2012 tax return Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. How to file a 2012 tax return El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. How to file a 2012 tax return Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. How to file a 2012 tax return Visitas en persona. How to file a 2012 tax return   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. How to file a 2012 tax return Antes de visitar, verifique los días, horas de operación, y los servicios prestados. How to file a 2012 tax return Productos. How to file a 2012 tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. How to file a 2012 tax return Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. How to file a 2012 tax return Servicios. How to file a 2012 tax return Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. How to file a 2012 tax return Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. How to file a 2012 tax return Antes de visitar la oficina, verifique en www. How to file a 2012 tax return irs. How to file a 2012 tax return gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. How to file a 2012 tax return gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. How to file a 2012 tax return Correo. How to file a 2012 tax return   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. How to file a 2012 tax return Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. How to file a 2012 tax return  Internal Revenue Service 1201 N. How to file a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. How to file a 2012 tax return   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. How to file a 2012 tax return El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. How to file a 2012 tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. How to file a 2012 tax return   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. How to file a 2012 tax return Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. How to file a 2012 tax return Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. How to file a 2012 tax return Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. How to file a 2012 tax return   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. How to file a 2012 tax return Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. How to file a 2012 tax return Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. How to file a 2012 tax return Nuestros defensores saben cómo trabajar con el IRS. How to file a 2012 tax return   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. How to file a 2012 tax return que le ayudarán a entender sus derechos. How to file a 2012 tax return ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. How to file a 2012 tax return O, nos puede llamar libre de cargos al 1-877-777-4778. How to file a 2012 tax return   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. How to file a 2012 tax return Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. How to file a 2012 tax return Clínicas para Contribuyentes de Bajos Recursos. How to file a 2012 tax return   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. How to file a 2012 tax return La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. How to file a 2012 tax return Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. How to file a 2012 tax return Visite el sitio www. How to file a 2012 tax return irs. How to file a 2012 tax return gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. How to file a 2012 tax return Prev  Up  Next   Home   More Online Publications