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How To File Amended Federal Tax Return

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How To File Amended Federal Tax Return

How to file amended federal tax return 20. How to file amended federal tax return   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. How to file amended federal tax return Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. How to file amended federal tax return Personas casadas que presentan la declaración por separado. How to file amended federal tax return Qué Hay de Nuevo Aumento de la deducción estándar. How to file amended federal tax return  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. How to file amended federal tax return La cantidad de la deducción depende de su estado civil para efectos de la declaración. How to file amended federal tax return Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. How to file amended federal tax return Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. How to file amended federal tax return La deducción estándar para dependientes. How to file amended federal tax return Quién debe detallar las deducciones. How to file amended federal tax return La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. How to file amended federal tax return Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. How to file amended federal tax return La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. How to file amended federal tax return La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. How to file amended federal tax return La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. How to file amended federal tax return Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. How to file amended federal tax return Personas que no reúnen los requisitos para la deducción estándar. How to file amended federal tax return   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. How to file amended federal tax return Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. How to file amended federal tax return Nota. How to file amended federal tax return Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. How to file amended federal tax return Vea la Publicación 519, U. How to file amended federal tax return S. How to file amended federal tax return Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. How to file amended federal tax return Si elige esta opción, puede tomar la deducción estándar. How to file amended federal tax return Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. How to file amended federal tax return Vea Deducción Estándar para Dependientes , más adelante. How to file amended federal tax return Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. How to file amended federal tax return Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. How to file amended federal tax return La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. How to file amended federal tax return Declaración final de un fallecido. How to file amended federal tax return   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. How to file amended federal tax return No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. How to file amended federal tax return Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. How to file amended federal tax return Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. How to file amended federal tax return Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. How to file amended federal tax return Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. How to file amended federal tax return Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. How to file amended federal tax return No está totalmente ciego. How to file amended federal tax return   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. How to file amended federal tax return   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. How to file amended federal tax return Tiene que guardar esta declaración con sus registros. How to file amended federal tax return   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. How to file amended federal tax return Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. How to file amended federal tax return No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. How to file amended federal tax return Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. How to file amended federal tax return Ejemplo 1. How to file amended federal tax return Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. How to file amended federal tax return Ninguno de los dos es ciego ni puede ser reclamado como dependiente. How to file amended federal tax return Ellos optan por no detallar sus deducciones. How to file amended federal tax return Ellos utilizan la Tabla 20-1. How to file amended federal tax return La deducción estándar para ambos es $12,200. How to file amended federal tax return Ejemplo 2. How to file amended federal tax return Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. How to file amended federal tax return Carlos y Ana utilizan la Tabla 20-2. How to file amended federal tax return La deducción estándar para ambos es $13,400. How to file amended federal tax return Ejemplo 3. How to file amended federal tax return Roberto y María presentan una declaración conjunta para 2013. How to file amended federal tax return Los dos son mayores de 65 años de edad. How to file amended federal tax return Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. How to file amended federal tax return Si ellos no detallan las deducciones, utilizan la Tabla 20-2. How to file amended federal tax return Su deducción estándar es $14,600. How to file amended federal tax return Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). How to file amended federal tax return Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. How to file amended federal tax return Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. How to file amended federal tax return Definición del ingreso del trabajo. How to file amended federal tax return   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. How to file amended federal tax return    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. How to file amended federal tax return Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. How to file amended federal tax return Ejemplo 1. How to file amended federal tax return Miguel es soltero. How to file amended federal tax return Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. How to file amended federal tax return Tiene ingresos de intereses de $780 y un salario de $150. How to file amended federal tax return No tiene deducciones detalladas. How to file amended federal tax return Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. How to file amended federal tax return Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. How to file amended federal tax return Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). How to file amended federal tax return Ejemplo 2. How to file amended federal tax return José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. How to file amended federal tax return José está casado y presenta una declaración por separado. How to file amended federal tax return Su esposa no detalla sus deducciones en su declaración. How to file amended federal tax return José tiene ingresos de intereses de $1,500 y un salario de $3,800. How to file amended federal tax return Él no tiene deducciones detalladas. How to file amended federal tax return José utiliza la Tabla 20-3 para calcular su deducción estándar. How to file amended federal tax return Él anota su ingreso de trabajo de $3,800 en la línea 1. How to file amended federal tax return Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. How to file amended federal tax return En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. How to file amended federal tax return Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. How to file amended federal tax return En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. How to file amended federal tax return Ejemplo 3. How to file amended federal tax return Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. How to file amended federal tax return Tiene 18 años de edad y es ciega. How to file amended federal tax return Tiene ingresos de intereses de $1,300 y un salario de $2,900. How to file amended federal tax return Ella no tiene deducciones detalladas. How to file amended federal tax return Carla consulta la Tabla 20-3 para encontrar su deducción estándar. How to file amended federal tax return Ella anota su salario de $2,900 en la línea 1. How to file amended federal tax return Suma las líneas 1 y 2 y anota $3,250 en la línea 3. How to file amended federal tax return En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. How to file amended federal tax return Ya que ella es soltera, Carla anota $6,100 en la línea 6. How to file amended federal tax return Anota $3,250 en la línea 7a. How to file amended federal tax return Esta es la menor entre las cantidades de las líneas 5 y 6. How to file amended federal tax return Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. How to file amended federal tax return Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. How to file amended federal tax return Ejemplo 4. How to file amended federal tax return Edgardo es soltero. How to file amended federal tax return Sus padres pueden reclamar una exención por él en su declaración del 2013. How to file amended federal tax return Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. How to file amended federal tax return Él no tiene deducciones detalladas. How to file amended federal tax return Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. How to file amended federal tax return Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. How to file amended federal tax return Suma las líneas 1 y 2 y anota $4,350 en la línea 3. How to file amended federal tax return En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. How to file amended federal tax return Ya que él es soltero, Edgardo anota $6,100 en la línea 6. How to file amended federal tax return En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. How to file amended federal tax return Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. How to file amended federal tax return Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . How to file amended federal tax return Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. How to file amended federal tax return Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). How to file amended federal tax return Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. How to file amended federal tax return Cuándo detallar las deducciones. How to file amended federal tax return   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. How to file amended federal tax return Estas deducciones se explican en los capítulos 21 al 28. How to file amended federal tax return   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. How to file amended federal tax return Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. How to file amended federal tax return Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. How to file amended federal tax return   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. How to file amended federal tax return Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. How to file amended federal tax return Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. How to file amended federal tax return Si cambia de idea. How to file amended federal tax return   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. How to file amended federal tax return S. How to file amended federal tax return Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. How to file amended federal tax return Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. How to file amended federal tax return Personas casadas que presentan la declaración por separado. How to file amended federal tax return   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. How to file amended federal tax return Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. How to file amended federal tax return    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. How to file amended federal tax return Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. How to file amended federal tax return Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. How to file amended federal tax return Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. How to file amended federal tax return Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. How to file amended federal tax return Tabla 20-1. How to file amended federal tax return Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). How to file amended federal tax return En vez de ésta, utilice la Tabla 20-2 ó 20-3. How to file amended federal tax return Tabla 20-2. How to file amended federal tax return Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. How to file amended federal tax return Luego pase a la tabla. How to file amended federal tax return Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. How to file amended federal tax return Tabla 20-3. How to file amended federal tax return Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). How to file amended federal tax return Marque el número correcto de recuadros más abajo. How to file amended federal tax return Luego pase a la hoja de trabajo. How to file amended federal tax return Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. How to file amended federal tax return Anote su ingreso del trabajo (definido más abajo). How to file amended federal tax return Si no tiene ninguno, anote -0-. How to file amended federal tax return 1. How to file amended federal tax return   2. How to file amended federal tax return Cantidad adicional. How to file amended federal tax return 2. How to file amended federal tax return $350 3. How to file amended federal tax return Sume las líneas 1 y 2. How to file amended federal tax return 3. How to file amended federal tax return   4. How to file amended federal tax return Deducción estándar mínima. How to file amended federal tax return 4. How to file amended federal tax return $1,000 5. How to file amended federal tax return De las líneas 3 ó 4, anote la cantidad mayor. How to file amended federal tax return 5. How to file amended federal tax return   6. How to file amended federal tax return Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. How to file amended federal tax return Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. How to file amended federal tax return   7. How to file amended federal tax return Deducción estándar. How to file amended federal tax return         a. How to file amended federal tax return De las líneas 5 ó 6, anote la cantidad que sea menor. How to file amended federal tax return Si nació después del 1 de enero de 1949, y no es ciego, pare. How to file amended federal tax return Ésta es su deducción estándar. How to file amended federal tax return De lo contrario, pase a la línea 7b. How to file amended federal tax return 7a. How to file amended federal tax return     b. How to file amended federal tax return Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. How to file amended federal tax return 7b. How to file amended federal tax return     c. How to file amended federal tax return Sume las líneas 7a y 7b. How to file amended federal tax return Ésta es su deducción estándar para el año 2013. How to file amended federal tax return 7c. How to file amended federal tax return   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. How to file amended federal tax return También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. How to file amended federal tax return Prev  Up  Next   Home   More Online Publications
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The How To File Amended Federal Tax Return

How to file amended federal tax return 6. How to file amended federal tax return   Tip Income Table of Contents Introduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. How to file amended federal tax return Reporting Tips to Your EmployerElectronic tip statement. How to file amended federal tax return Final report. How to file amended federal tax return Reporting Tips on Your Tax Return Allocated Tips Introduction This chapter is for employees who receive tips. How to file amended federal tax return All tips you receive are income and are subject to federal income tax. How to file amended federal tax return You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. How to file amended federal tax return The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. How to file amended federal tax return Reporting your tip income correctly is not difficult. How to file amended federal tax return You must do three things. How to file amended federal tax return Keep a daily tip record. How to file amended federal tax return Report tips to your employer. How to file amended federal tax return Report all your tips on your income tax return. How to file amended federal tax return  This chapter will explain these three things and show you what to do on your tax return if you have not done the first two. How to file amended federal tax return This chapter will also show you how to treat allocated tips. How to file amended federal tax return For information on special tip programs and agreements, see Publication 531. How to file amended federal tax return Useful Items - You may want to see: Publication 531 Reporting Tip Income 1244 Employee's Daily Record of Tips and Report to Employer Form (and Instructions) 4137 Social Security and Medicare Tax on Unreported Tip Income 4070 Employee's Report of Tips to Employer Keeping a Daily Tip Record Why keep a daily tip record. How to file amended federal tax return   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. How to file amended federal tax return How to keep a daily tip record. How to file amended federal tax return   There are two ways to keep a daily tip record. How to file amended federal tax return You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. How to file amended federal tax return You should keep your daily tip record with your tax or other personal records. How to file amended federal tax return You must keep your records for as long as they are important for administration of the federal tax law. How to file amended federal tax return For information on how long to keep records, see How long to keep records in chapter 1. How to file amended federal tax return    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. How to file amended federal tax return To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244. How to file amended federal tax return Also, Publication 1244 is available online at www. How to file amended federal tax return irs. How to file amended federal tax return gov/pub/irs-pdf/p1244. How to file amended federal tax return pdf. How to file amended federal tax return Publication 1244 includes a 1-year supply of Form 4070A. How to file amended federal tax return Each day, write in the information asked for on the form. How to file amended federal tax return   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. How to file amended federal tax return Although you do not report these tips to your employer, you must report them on your tax return. How to file amended federal tax return   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). How to file amended federal tax return Then, each workday, write the date and the following information. How to file amended federal tax return Cash tips you get directly from customers or from other employees. How to file amended federal tax return Tips from credit and debit card charge customers that your employer pays you. How to file amended federal tax return The value of any noncash tips you get, such as tickets, passes, or other items of value. How to file amended federal tax return The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. How to file amended federal tax return Electronic tip record. How to file amended federal tax return   You can use an electronic system provided by your employer to record your daily tips. How to file amended federal tax return If you do, you must receive and keep a paper copy of this record. How to file amended federal tax return Service charges. How to file amended federal tax return    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. How to file amended federal tax return This is part of your wages, not a tip. How to file amended federal tax return See examples below. How to file amended federal tax return Example 1. How to file amended federal tax return Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. How to file amended federal tax return Jane’s bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. How to file amended federal tax return Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. How to file amended federal tax return Do not include the 18% charge in your tip diary. How to file amended federal tax return Service charges that are paid to you are considered wages, not tips. How to file amended federal tax return Example 2. How to file amended federal tax return Good Food Restaurant also includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. How to file amended federal tax return David’s bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of his charges for food and beverages at the bottom of the bill beneath the signature line. How to file amended federal tax return Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. How to file amended federal tax return Be sure to include this amount in your tip diary. How to file amended federal tax return Reporting Tips to Your Employer Why report tips to your employer. How to file amended federal tax return   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). How to file amended federal tax return What tips to report. How to file amended federal tax return   Report to your employer only cash, check, and debit and credit card tips you receive. How to file amended federal tax return   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. How to file amended federal tax return   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. How to file amended federal tax return Do not report to your employer any portion of the tips you receive that you pass on to other employees. How to file amended federal tax return However, you must report tips you receive from other employees. How to file amended federal tax return    Do not report the value of any noncash tips, such as tickets or passes, to your employer. How to file amended federal tax return You do not pay social security, Medicare, Additional Medicare or railroad retirement taxes on these tips. How to file amended federal tax return How to report. How to file amended federal tax return    If your employer does not give you any other way to report tips, you can use Form 4070. How to file amended federal tax return Fill in the information asked for on the form, sign and date the form, and give it to your employer. How to file amended federal tax return To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. How to file amended federal tax return   If you do not use Form 4070, give your employer a statement with the following information. How to file amended federal tax return Your name, address, and social security number. How to file amended federal tax return Your employer's name, address, and business name (if it is different from your employer's name). How to file amended federal tax return The month (or the dates of any shorter period) in which you received tips. How to file amended federal tax return The total tips required to be reported for that period. How to file amended federal tax return You must sign and date the statement. How to file amended federal tax return Be sure to keep a copy with your tax or other personal records. How to file amended federal tax return   Your employer may require you to report your tips more than once a month. How to file amended federal tax return However, the statement cannot cover a period of more than 1 calendar month. How to file amended federal tax return Electronic tip statement. How to file amended federal tax return   Your employer can have you furnish your tip statements electronically. How to file amended federal tax return When to report. How to file amended federal tax return   Give your report for each month to your employer by the 10th of the next month. How to file amended federal tax return If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. How to file amended federal tax return Example. How to file amended federal tax return You must report your tips received in September 2014 by October 10, 2014. How to file amended federal tax return Final report. How to file amended federal tax return   If your employment ends during the month, you can report your tips when your employment ends. How to file amended federal tax return Penalty for not reporting tips. How to file amended federal tax return   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, and Additional Medicare taxes or railroad retirement tax you owe on the unreported tips. How to file amended federal tax return (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. How to file amended federal tax return ) The penalty amount is in addition to the taxes you owe. How to file amended federal tax return   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. How to file amended federal tax return To do so, attach a statement to your return explaining why you did not report them. How to file amended federal tax return Giving your employer money for taxes. How to file amended federal tax return   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. How to file amended federal tax return If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. How to file amended federal tax return   If you do not give your employer enough money, your employer will apply your regular pay and any money you give in the following order. How to file amended federal tax return All taxes on your regular pay. How to file amended federal tax return Social security, Medicare, and Additional Medicare taxes or railroad retirement taxes on your reported tips. How to file amended federal tax return Federal, state, and local income taxes on your reported tips. How to file amended federal tax return    Any taxes that remain unpaid can be collected by your employer from your next paycheck. How to file amended federal tax return If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. How to file amended federal tax return See Publication 505, Tax Withholding and Estimated Tax, for more information. How to file amended federal tax return    Uncollected taxes. How to file amended federal tax return You must report on your tax return any social security and Medicare taxes or railroad retirement tax that remained uncollected at the end of 2013. How to file amended federal tax return These uncollected taxes will be shown on your 2013 Form W-2. How to file amended federal tax return See Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. How to file amended federal tax return Reporting Tips on Your Tax Return How to report tips. How to file amended federal tax return    Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; or Form 1040EZ, line 1. How to file amended federal tax return What tips to report. How to file amended federal tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How to file amended federal tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. How to file amended federal tax return Add to the amount in box 1 only the tips you did not report to your employer. How to file amended federal tax return    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. How to file amended federal tax return    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. How to file amended federal tax return   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. How to file amended federal tax return Cash and charge tips you received that totaled less than $20 for any month. How to file amended federal tax return The value of noncash tips, such as tickets, passes, or other items of value. How to file amended federal tax return Example. How to file amended federal tax return Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. How to file amended federal tax return Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. How to file amended federal tax return He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. How to file amended federal tax return Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages plus $7,000 reported tips) in box 1. How to file amended federal tax return He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. How to file amended federal tax return Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. How to file amended federal tax return    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. How to file amended federal tax return To report these taxes, you must file a return even if you would not otherwise have to file. How to file amended federal tax return You must use Form 1040. How to file amended federal tax return (You cannot file Form 1040EZ or Form 1040A. How to file amended federal tax return )    Use Form 4137 to figure social security and Medicare taxes. How to file amended federal tax return Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. How to file amended federal tax return Use Form 8959 to figure Additional Medicare Tax. How to file amended federal tax return    If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. How to file amended federal tax return To get railroad retirement credit, you must report tips to your employer. How to file amended federal tax return Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer. How to file amended federal tax return   You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. How to file amended federal tax return For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. How to file amended federal tax return   If your employer could not collect all the social security and Medicare taxes or railroad retirement tax you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). How to file amended federal tax return You must report these amounts as additional tax on your return. How to file amended federal tax return Unlike the uncollected portion of the regular (1. How to file amended federal tax return 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported in box 12 of Form W-2 with code B. How to file amended federal tax return    To report these uncollected taxes, you must file a return even if you would not otherwise have to file. How to file amended federal tax return You must report these taxes on Form 1040, line 60. How to file amended federal tax return See the instructions for Form 1040, line 60. How to file amended federal tax return (You cannot file Form 1040EZ or Form 1040A. How to file amended federal tax return ) Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. How to file amended federal tax return They are not included in box 1 with your wages and reported tips. How to file amended federal tax return If box 8 is blank, this discussion does not apply to you. How to file amended federal tax return What are allocated tips. How to file amended federal tax return   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. How to file amended federal tax return Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. How to file amended federal tax return No income, social security, Medicare, Additional Medicare or railroad retirement taxes are withheld on allocated tips. How to file amended federal tax return How were your allocated tips figured. How to file amended federal tax return   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). How to file amended federal tax return Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. How to file amended federal tax return For information about the exact allocation method used, ask your employer. How to file amended federal tax return Must you report your allocated tips on your tax return. How to file amended federal tax return   You must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. How to file amended federal tax return Any tips you reported to your employer for 2013 are included in the wages shown in box 1 of your Form W-2. How to file amended federal tax return Add to the amount in box 1 only the tips you did not report to your employer. How to file amended federal tax return This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated figures. How to file amended federal tax return   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. How to file amended federal tax return How to report allocated tips. How to file amended federal tax return   Report the amount in box 1 and the allocated tips in box 8 of your Form(s) W-2 as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. How to file amended federal tax return (You cannot file Form 1040A or Form 1040EZ when you have allocated tips. How to file amended federal tax return )    Because social security, Medicare, and Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. How to file amended federal tax return Complete Form 4137, and include the allocated tips on line 1 of the form. How to file amended federal tax return See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. How to file amended federal tax return Prev  Up  Next   Home   More Online Publications