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Hr block taxes online Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. Hr block taxes online Tax questions. Hr block taxes online Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. Hr block taxes online irs. Hr block taxes online gov/pub531. Hr block taxes online What's New Additional Medicare Tax. Hr block taxes online  Beginning in 2013, a 0. Hr block taxes online 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Hr block taxes online An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. Hr block taxes online An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. Hr block taxes online Additional Medicare Tax is only imposed on the employee. Hr block taxes online There is no employer share of Additional Medicare Tax. Hr block taxes online All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hr block taxes online Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. Hr block taxes online Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. Hr block taxes online For more information on Additional Medicare Tax, go to www. Hr block taxes online irs. Hr block taxes online gov and enter “Additional Medicare Tax” in the search box. Hr block taxes online Reminder Photographs of missing children. Hr block taxes online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Hr block taxes online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Hr block taxes online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Hr block taxes online Introduction This publication is for employees who receive tips. Hr block taxes online All tips you receive are income and are subject to federal income tax. Hr block taxes online 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. Hr block taxes online The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. Hr block taxes online Reporting your tip income correctly is not difficult. Hr block taxes online You must do three things. Hr block taxes online Keep a daily tip record. Hr block taxes online Report tips to your employer. Hr block taxes online Report all your tips on your income tax return. Hr block taxes online  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. Hr block taxes online This publication will also show you how to treat allocated tips. Hr block taxes online Comments and suggestions. Hr block taxes online   We welcome your comments about this publication and your suggestions for future editions. Hr block taxes online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Hr block taxes online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Hr block taxes online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Hr block taxes online   You can send your comments from www. Hr block taxes online irs. Hr block taxes online gov/formspubs/. Hr block taxes online Click on “More Information” and then on “Comment on Tax Forms and Publications”. Hr block taxes online   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Hr block taxes online Ordering forms and publications. Hr block taxes online   Visit www. Hr block taxes online irs. Hr block taxes online gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Hr block taxes online Internal Revenue Service 1201 N. Hr block taxes online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Hr block taxes online   If you have a tax question, check the information available on IRS. Hr block taxes online gov or call 1-800-829-1040. Hr block taxes online We cannot answer tax questions sent to either of the above addresses. 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Hr block taxes online Index Symbols $10,000, pagos en efectivo en exceso de, Introducción A Asistencia (see Ayuda con los impuestos) Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. Hr block taxes online F Formulario, ¿Quién tiene que presentar el Formulario 8300-SP? 8300-SP, ¿Quién tiene que presentar el Formulario 8300-SP? I Información adicional (see Ayuda con los impuestos) Informe de pagos en efectivo en exceso de $10,000, Introducción P Publicaciones (see Ayuda con los impuestos) Q Qué Hay de Nuevo, Qué Hay de Nuevo S Servicios gratuitos para los impuestos, Servicios gratuitos para los impuestos. Hr block taxes online T Transacciones en efectivo en exceso de $10,000, Introducción Prev  Up     Home   More Online Publications