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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Hrblock Freereturn

Mypay Dfas MilFree Tax FilingHandrblock1040ez 2010 FormHow To File Tax ExtentionFile State Tax Return OnlyFree State EfilingFiling Late Tax ReturnsIrs Amended Tax FormsIrs State Tax FormsHow Do I File 2011 Taxes Now1040ez Tax Forms 2011Taxact.com 2011Amend Income Tax ReturnAmended 1040 Form1040x Amended Return FormHow To File Federal And State Taxes For FreeMilitary H&r BlockIrs Extension Form 20122010 Tax Preparation SoftwareHow To Fill Out The 1040ez2010 Taxes Cheap 1099 G Form W 2I Need To File My State Taxes OnlyWhere Can I File My 2012 TaxesFree Tax Preparation MilitaryI Didn T File My 2011 TaxesPrintable Tax Form 1040xWhat If I Didn T File Taxes In 2011Tax Information For StudentsWhen Is The Deadline To File Taxes2009 Form 1040 EzCan I Do My State Taxes Online For FreeFile Taxes Online 1040ez Free1040 Ez Form 20112012 Tax Returns OnlineTax Forms 2008Filing TaxesHow To File 1040x FormWhere Can I File My State Taxes Online For FreeTurbotax For 2011 Taxes

Hrblock Freereturn

Hrblock freereturn Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Hrblock freereturn Filing options when no return is required. Hrblock freereturn What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Hrblock freereturn Claim for refund process. Hrblock freereturn How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Hrblock freereturn The worker is your employee if you can control not only what work is done, but how it is done. Hrblock freereturn If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Hrblock freereturn It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Hrblock freereturn Example. Hrblock freereturn You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Hrblock freereturn Betty follows your specific instructions about household and child care duties. Hrblock freereturn You provide the household equipment and supplies that Betty needs to do her work. Hrblock freereturn Betty is your household employee. Hrblock freereturn Household work. Hrblock freereturn   Household work is work done in or around your home. Hrblock freereturn Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Hrblock freereturn Workers who are not your employees. Hrblock freereturn   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Hrblock freereturn A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Hrblock freereturn   A worker who performs child care services for you in his or her home generally is not your employee. Hrblock freereturn   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Hrblock freereturn Example. Hrblock freereturn You made an agreement with John Peters to care for your lawn. Hrblock freereturn John runs a lawn care business and offers his services to the general public. Hrblock freereturn He provides his own tools and supplies, and he hires and pays any helpers he needs. Hrblock freereturn Neither John nor his helpers are your household employees. Hrblock freereturn More information. Hrblock freereturn   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Hrblock freereturn Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Hrblock freereturn When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Hrblock freereturn S. Hrblock freereturn Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Hrblock freereturn No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Hrblock freereturn You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Hrblock freereturn Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Hrblock freereturn You should keep the completed Form I-9 in your own records. Hrblock freereturn Do not submit it to the IRS, the USCIS, or any other government or other entity. Hrblock freereturn The form must be kept available for review upon notice by an authorized U. Hrblock freereturn S. Hrblock freereturn Government official. Hrblock freereturn Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Hrblock freereturn Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Hrblock freereturn uscis. Hrblock freereturn gov. Hrblock freereturn If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Hrblock freereturn You also can visit the USCIS website at www. Hrblock freereturn uscis. Hrblock freereturn gov to get Form I-9. Hrblock freereturn For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Hrblock freereturn Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Hrblock freereturn To find out, read Table 1. Hrblock freereturn You do not need to withhold federal income tax from your household employee's wages. Hrblock freereturn But if your employee asks you to withhold it, you can. Hrblock freereturn See Do You Need To Withhold Federal Income Tax, later. Hrblock freereturn If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Hrblock freereturn If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Hrblock freereturn The rest of this publication does not apply to you. Hrblock freereturn State employment taxes. Hrblock freereturn   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Hrblock freereturn For a list of state unemployment tax agencies, visit the U. Hrblock freereturn S. Hrblock freereturn Department of Labor's website at www. Hrblock freereturn workforcesecurity. Hrblock freereturn doleta. Hrblock freereturn gov/unemploy/agencies. Hrblock freereturn asp. Hrblock freereturn You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Hrblock freereturn    Table 1. Hrblock freereturn Do You Need To Pay Employment Taxes? IF you . Hrblock freereturn . Hrblock freereturn . Hrblock freereturn THEN you need to . Hrblock freereturn . Hrblock freereturn . Hrblock freereturn A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Hrblock freereturn Withhold and pay social security and Medicare taxes. Hrblock freereturn The taxes are 15. Hrblock freereturn 3%1 of cash wages. Hrblock freereturn Your employee's share is 7. Hrblock freereturn 65%1. Hrblock freereturn   (You can choose to pay it yourself and not withhold it. Hrblock freereturn ) Your share is 7. Hrblock freereturn 65%. Hrblock freereturn   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Hrblock freereturn B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Hrblock freereturn Pay federal unemployment tax. Hrblock freereturn The tax is 6% of cash wages. Hrblock freereturn Wages over $7,000 a year per employee are not taxed. Hrblock freereturn You also may owe state unemployment tax. Hrblock freereturn   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Hrblock freereturn 1In addition to withholding Medicare tax at 1. Hrblock freereturn 45%, you must withhold a 0. Hrblock freereturn 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock freereturn You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hrblock freereturn Additional Medicare Tax is only imposed on the employee. Hrblock freereturn There is no employer share of Additional Medicare Tax. Hrblock freereturn All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hrblock freereturn Note. Hrblock freereturn If neither A nor B above applies, you do not need to pay any federal employment taxes. Hrblock freereturn But you may still need to pay state employment taxes. Hrblock freereturn Table 2. Hrblock freereturn Household Employer's Checklist You may need to do the following things when you have a household employee. Hrblock freereturn   When you hire a household employee: □ Find out if the person can legally work in the United States. Hrblock freereturn  □ Find out if you need to pay state taxes. Hrblock freereturn When you pay your household employee: □ Withhold social security and Medicare taxes. Hrblock freereturn  □ Withhold federal income tax. Hrblock freereturn  □ Decide how you will make tax payments. Hrblock freereturn  □ Keep records. Hrblock freereturn By February 2, 2015: □ Get an employer identification number (EIN). Hrblock freereturn  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Hrblock freereturn By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Hrblock freereturn By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Hrblock freereturn  If you do not have to file a return, file Schedule H by itself. Hrblock freereturn Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Hrblock freereturn The Medicare tax pays for hospital insurance. Hrblock freereturn Both you and your household employee may owe social security and Medicare taxes. Hrblock freereturn Your share is 7. Hrblock freereturn 65% (6. Hrblock freereturn 2% for social security tax and 1. Hrblock freereturn 45% for Medicare tax) of the employee's social security and Medicare wages. Hrblock freereturn Your employee's share is also 7. Hrblock freereturn 65% (6. Hrblock freereturn 2% for social security tax and 1. Hrblock freereturn 45% for Medicare tax). Hrblock freereturn In addition to withholding Medicare tax at 1. Hrblock freereturn 45%, you must withhold a 0. Hrblock freereturn 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock freereturn You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hrblock freereturn Additional Medicare Tax is only imposed on the employee. Hrblock freereturn There is no employer share of Additional Medicare Tax. Hrblock freereturn All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hrblock freereturn For more information on Additional Medicare Tax, visit IRS. Hrblock freereturn gov and enter “Additional Medicare Tax” in the search box. Hrblock freereturn Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Hrblock freereturn You are responsible for payment of your employee's share of the taxes as well as your own. Hrblock freereturn You can either withhold your employee's share from the employee's wages or pay it from your own funds. Hrblock freereturn If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Hrblock freereturn Pay the taxes as discussed under How Do You Make Tax Payments, later. Hrblock freereturn Also, see What Forms Must You File, later. Hrblock freereturn Social security and Medicare wages. Hrblock freereturn   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Hrblock freereturn   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Hrblock freereturn However, any noncash wages you pay do not count as social security and Medicare wages. Hrblock freereturn   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Hrblock freereturn Cash wages. Hrblock freereturn   Cash wages include wages you pay by check, money order, etc. Hrblock freereturn Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Hrblock freereturn However, cash you give your employee in place of these items is included in cash wages. Hrblock freereturn State disability payments treated as wages. Hrblock freereturn   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Hrblock freereturn For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Hrblock freereturn Wages not counted. Hrblock freereturn   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Hrblock freereturn Your spouse. Hrblock freereturn Your child who is under the age of 21. Hrblock freereturn Your parent. Hrblock freereturn Exception: Count these wages if both the following conditions apply. Hrblock freereturn Your parent cares for your child who is either of the following. Hrblock freereturn Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Hrblock freereturn Your marital status is one of the following. Hrblock freereturn You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Hrblock freereturn An employee who is under the age of 18 at any time during the year. Hrblock freereturn Exception: Count these wages if providing household services is the employee's principal occupation. Hrblock freereturn If the employee is a student, providing household services is not considered to be his or her principal occupation. Hrblock freereturn Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Hrblock freereturn Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Hrblock freereturn If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Hrblock freereturn A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Hrblock freereturn If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Hrblock freereturn If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Hrblock freereturn See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Hrblock freereturn Withholding the employee's share. Hrblock freereturn   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Hrblock freereturn However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Hrblock freereturn   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Hrblock freereturn If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Hrblock freereturn   Withhold 7. Hrblock freereturn 65% (6. Hrblock freereturn 2% for social security tax and 1. Hrblock freereturn 45% for Medicare tax) from each payment of social security and Medicare wages. Hrblock freereturn Generally, you can use Table 3 to figure the proper amount to withhold. Hrblock freereturn You will pay the amount withheld to the IRS with your share of the taxes. Hrblock freereturn Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Hrblock freereturn Table 3. Hrblock freereturn Employee Social Security (6. Hrblock freereturn 2%) and Medicare (1. Hrblock freereturn 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Hrblock freereturn ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Hrblock freereturn For example, on a wage payment of $180, the employee social security tax is $11. Hrblock freereturn 16 ($6. Hrblock freereturn 20 tax on $100 plus $4. Hrblock freereturn 96 on $80 wages). Hrblock freereturn The employee Medicare tax is $2. Hrblock freereturn 61 ($1. Hrblock freereturn 45 tax on $100 plus $1. Hrblock freereturn 16 on $80 wages). Hrblock freereturn If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Hrblock freereturn 00 . Hrblock freereturn $ . Hrblock freereturn 06 $ . Hrblock freereturn 01 $ 51. Hrblock freereturn 00 . Hrblock freereturn $ 3. Hrblock freereturn 16 $ . Hrblock freereturn 74 2. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 12 . Hrblock freereturn 03 52. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 22 . Hrblock freereturn 75 3. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 19 . Hrblock freereturn 04 53. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 29 . Hrblock freereturn 77 4. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 25 . Hrblock freereturn 06 54. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 35 . Hrblock freereturn 78 5. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 31 . Hrblock freereturn 07 55. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 41 . Hrblock freereturn 80 6. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 37 . Hrblock freereturn 09 56. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 47 . Hrblock freereturn 81 7. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 43 . Hrblock freereturn 10 57. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 53 . Hrblock freereturn 83 8. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 50 . Hrblock freereturn 12 58. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 60 . Hrblock freereturn 84 9. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 56 . Hrblock freereturn 13 59. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 66 . Hrblock freereturn 86 10. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 62 . Hrblock freereturn 15 60. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 72 . Hrblock freereturn 87 11. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 68 . Hrblock freereturn 16 61. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 78 . Hrblock freereturn 88 12. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 74 . Hrblock freereturn 17 62. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 84 . Hrblock freereturn 90 13. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 81 . Hrblock freereturn 19 63. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 91 . Hrblock freereturn 91 14. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 87 . Hrblock freereturn 20 64. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 97 . Hrblock freereturn 93 15. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 93 . Hrblock freereturn 22 65. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 03 . Hrblock freereturn 94 16. Hrblock freereturn 00 . Hrblock freereturn . Hrblock freereturn 99 . Hrblock freereturn 23 66. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 09 . Hrblock freereturn 96 17. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 05 . Hrblock freereturn 25 67. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 15 . Hrblock freereturn 97 18. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 12 . Hrblock freereturn 26 68. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 22 . Hrblock freereturn 99 19. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 18 . Hrblock freereturn 28 69. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 28 1. Hrblock freereturn 00 20. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 24 . Hrblock freereturn 29 70. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 34 1. Hrblock freereturn 02 21. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 30 . Hrblock freereturn 30 71. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 40 1. Hrblock freereturn 03 22. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 36 . Hrblock freereturn 32 72. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 46 1. Hrblock freereturn 04 23. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 43 . Hrblock freereturn 33 73. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 53 1. Hrblock freereturn 06 24. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 49 . Hrblock freereturn 35 74. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 59 1. Hrblock freereturn 07 25. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 55 . Hrblock freereturn 36 75. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 65 1. Hrblock freereturn 09 26. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 61 . Hrblock freereturn 38 76. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 71 1. Hrblock freereturn 10 27. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 67 . Hrblock freereturn 39 77. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 77 1. Hrblock freereturn 12 28. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 74 . Hrblock freereturn 41 78. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 84 1. Hrblock freereturn 13 29. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 80 . Hrblock freereturn 42 79. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 90 1. Hrblock freereturn 15 30. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 86 . Hrblock freereturn 44 80. Hrblock freereturn 00 . Hrblock freereturn 4. Hrblock freereturn 96 1. Hrblock freereturn 16 31. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 92 . Hrblock freereturn 45 81. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 02 1. Hrblock freereturn 17 32. Hrblock freereturn 00 . Hrblock freereturn 1. Hrblock freereturn 98 . Hrblock freereturn 46 82. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 08 1. Hrblock freereturn 19 33. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 05 . Hrblock freereturn 48 83. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 15 1. Hrblock freereturn 20 34. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 11 . Hrblock freereturn 49 84. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 21 1. Hrblock freereturn 22 35. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 17 . Hrblock freereturn 51 85. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 27 1. Hrblock freereturn 23 36. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 23 . Hrblock freereturn 52 86. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 33 1. Hrblock freereturn 25 37. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 29 . Hrblock freereturn 54 87. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 39 1. Hrblock freereturn 26 38. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 36 . Hrblock freereturn 55 88. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 46 1. Hrblock freereturn 28 39. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 42 . Hrblock freereturn 57 89. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 52 1. Hrblock freereturn 29 40. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 48 . Hrblock freereturn 58 90. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 58 1. Hrblock freereturn 31 41. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 54 . Hrblock freereturn 59 91. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 64 1. Hrblock freereturn 32 42. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 60 . Hrblock freereturn 61 92. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 70 1. Hrblock freereturn 33 43. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 67 . Hrblock freereturn 62 93. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 77 1. Hrblock freereturn 35 44. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 73 . Hrblock freereturn 64 94. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 83 1. Hrblock freereturn 36 45. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 79 . Hrblock freereturn 65 95. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 89 1. Hrblock freereturn 38 46. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 85 . Hrblock freereturn 67 96. Hrblock freereturn 00 . Hrblock freereturn 5. Hrblock freereturn 95 1. Hrblock freereturn 39 47. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 91 . Hrblock freereturn 68 97. Hrblock freereturn 00 . Hrblock freereturn 6. Hrblock freereturn 01 1. Hrblock freereturn 41 48. Hrblock freereturn 00 . Hrblock freereturn 2. Hrblock freereturn 98 . Hrblock freereturn 70 98. Hrblock freereturn 00 . Hrblock freereturn 6. Hrblock freereturn 08 1. Hrblock freereturn 42 49. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 04 . Hrblock freereturn 71 99. Hrblock freereturn 00 . Hrblock freereturn 6. Hrblock freereturn 14 1. Hrblock freereturn 44 50. Hrblock freereturn 00 . Hrblock freereturn 3. Hrblock freereturn 10 . Hrblock freereturn 73 100. Hrblock freereturn 00 . Hrblock freereturn 6. Hrblock freereturn 20 1. Hrblock freereturn 45 1In addition to withholding Medicare tax at 1. Hrblock freereturn 45%, you must withhold a 0. Hrblock freereturn 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock freereturn You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hrblock freereturn Additional Medicare Tax is only imposed on the employee. Hrblock freereturn There is no employer share of Additional Medicare Tax. Hrblock freereturn All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hrblock freereturn   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Hrblock freereturn If you withhold too much, you should repay the employee. Hrblock freereturn    In addition to withholding Medicare tax at 1. Hrblock freereturn 45%, you must withhold a 0. Hrblock freereturn 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Hrblock freereturn You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Hrblock freereturn Additional Medicare Tax is only imposed on the employee. Hrblock freereturn There is no employer share of Additional Medicare Tax. Hrblock freereturn All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Hrblock freereturn For more information on Additional Medicare Tax, visit IRS. Hrblock freereturn gov and enter “Additional Medicare Tax” in the search box. Hrblock freereturn Example. Hrblock freereturn On February 13, 2014, Mary Brown hired Jane R. Hrblock freereturn Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Hrblock freereturn Jane worked for the remainder of the year (a total of 46 weeks). Hrblock freereturn Mary did not give Jane a Form W-4 to request federal or state tax withholding. Hrblock freereturn The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Hrblock freereturn See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Hrblock freereturn Total cash wages paid to Jane $2,300. Hrblock freereturn 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Hrblock freereturn 60 ($2,300 x 6. Hrblock freereturn 2% (. Hrblock freereturn 062))         Medicare tax $33. Hrblock freereturn 35       ($2,300 x 1. Hrblock freereturn 45% (. Hrblock freereturn 0145)) Mary's share of:     Social security tax $142. Hrblock freereturn 60  ($2,300 x 6. Hrblock freereturn 2% (. Hrblock freereturn 062))           Medicare tax $33. Hrblock freereturn 35  ($2,300 x 1. Hrblock freereturn 45% (. Hrblock freereturn 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Hrblock freereturn 00   Box 4: Social security tax withheld 142. Hrblock freereturn 60   Box 6: Medicare tax withheld 33. Hrblock freereturn 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Hrblock freereturn Not withholding the employee's share. Hrblock freereturn   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Hrblock freereturn The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Hrblock freereturn However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Hrblock freereturn Example. Hrblock freereturn In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Hrblock freereturn You expect to pay your employee $1,900 or more for the year. Hrblock freereturn You decide to pay your employee's share of social security and Medicare taxes from your own funds. Hrblock freereturn You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Hrblock freereturn For social security and Medicare tax purposes, your employee's wages each payday are $100. Hrblock freereturn For each wage payment, you will pay $15. Hrblock freereturn 30 when you pay the taxes. Hrblock freereturn This is $7. Hrblock freereturn 65 ($6. Hrblock freereturn 20 for social security tax + $1. Hrblock freereturn 45 for Medicare tax) to cover your employee's share plus $7. Hrblock freereturn 65 ($6. Hrblock freereturn 20 for social security tax + $1. Hrblock freereturn 45 for Medicare tax) for your share. Hrblock freereturn For income tax purposes, your employee's wages each payday are $107. Hrblock freereturn 65 ($100 + the $7. Hrblock freereturn 65 you will pay to cover your employee's share of social security and Medicare taxes). Hrblock freereturn Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Hrblock freereturn Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Hrblock freereturn Or, you may owe only the FUTA tax or only the state unemployment tax. Hrblock freereturn To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Hrblock freereturn For a list of state unemployment tax agencies, visit the U. Hrblock freereturn S. Hrblock freereturn Department of Labor's website at www. Hrblock freereturn workforcesecurity. Hrblock freereturn doleta. Hrblock freereturn gov/unemploy/agencies. Hrblock freereturn asp. Hrblock freereturn You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Hrblock freereturn The FUTA tax is 6. Hrblock freereturn 0% of your employee's FUTA wages. Hrblock freereturn However, you may be able to take a credit of up to 5. Hrblock freereturn 4% against the FUTA tax, resulting in a net tax rate of 0. Hrblock freereturn 6%. Hrblock freereturn Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Hrblock freereturn The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Hrblock freereturn (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Hrblock freereturn ) Note. Hrblock freereturn   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Hrblock freereturn The term “legal holiday” means any legal holiday in the District of Columbia. Hrblock freereturn Pay the tax as discussed under How Do You Make Tax Payments, later. Hrblock freereturn Also, see What Forms Must You File, later. Hrblock freereturn Note. Hrblock freereturn   The 5. Hrblock freereturn 4% credit is reduced for wages paid in a credit reduction state. Hrblock freereturn See the Instructions for Schedule H (Form 1040). Hrblock freereturn Do not withhold the FUTA tax from your employee's wages. Hrblock freereturn You must pay it from your own funds. Hrblock freereturn FUTA wages. Hrblock freereturn   Figure the FUTA tax on the FUTA wages you pay. Hrblock freereturn If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Hrblock freereturn (A calendar quarter is January through March, April through June, July through September, or October through December. Hrblock freereturn ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Hrblock freereturn For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Hrblock freereturn Wages not counted. Hrblock freereturn   Do not count wages you pay to any of the following individuals as FUTA wages. Hrblock freereturn Your spouse. Hrblock freereturn Your child who is under the age of 21. Hrblock freereturn Your parent. Hrblock freereturn Credit for 2013. Hrblock freereturn   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Hrblock freereturn Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Hrblock freereturn Worksheet A. Hrblock freereturn Worksheet for Credit for Late Contributions 1. Hrblock freereturn Enter the amount from Schedule H, line 22   2. Hrblock freereturn Enter the amount from Schedule H, line 19   3. Hrblock freereturn Subtract line 2 from line 1. Hrblock freereturn If zero or less, enter -0-   4. Hrblock freereturn Enter total contributions paid to the state(s) after the Form 1040 due date   5. Hrblock freereturn Enter the smaller of line 3 or line 4   6. Hrblock freereturn Multiply line 5 by . Hrblock freereturn 90 (90%)   7. Hrblock freereturn Add lines 2 and 6   8. Hrblock freereturn Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Hrblock freereturn You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Hrblock freereturn The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Hrblock freereturn If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Hrblock freereturn If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Hrblock freereturn Pay the tax as discussed under How Do You Make Tax Payments, later. Hrblock freereturn Also, see What Forms Must You File, later. Hrblock freereturn Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Hrblock freereturn Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Hrblock freereturn Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Hrblock freereturn Publication 15 (Circular E) contains detailed instructions. Hrblock freereturn Wages. Hrblock freereturn   Figure federal income tax withholding on both cash and noncash wages you pay. Hrblock freereturn Measure wages you pay in any form other than cash by the fair market value of the noncash item. Hrblock freereturn   Do not count as wages any of the following items. Hrblock freereturn Meals provided to your employee at your home for your convenience. Hrblock freereturn Lodging provided to your employee at your home for your convenience and as a condition of employment. Hrblock freereturn Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Hrblock freereturn A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Hrblock freereturn See Publication 15-B for special requirements for this exclusion. Hrblock freereturn Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Hrblock freereturn   See Publication 15 (Circular E) for more information on cash and noncash wages. Hrblock freereturn Paying tax without withholding. Hrblock freereturn   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Hrblock freereturn It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Hrblock freereturn What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Hrblock freereturn This credit reduces their tax or allows them to receive a payment from the IRS. Hrblock freereturn You also may have to give your employee a notice about the EIC. Hrblock freereturn Notice about the EIC. Hrblock freereturn   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Hrblock freereturn If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Hrblock freereturn   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Hrblock freereturn A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Hrblock freereturn Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Hrblock freereturn Your own written statement with the same wording as in Notice 797. Hrblock freereturn If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Hrblock freereturn If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Hrblock freereturn If Form W-2 is not required, you must notify the employee by February 7, 2015. Hrblock freereturn   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Hrblock freereturn Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Hrblock freereturn How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Hrblock freereturn Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Hrblock freereturn Add these household employment taxes to your income tax. Hrblock freereturn Pay the amount due by April 15, 2015. Hrblock freereturn For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Hrblock freereturn You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Hrblock freereturn You can pay the additional tax in any of the following ways. Hrblock freereturn Ask your employer to withhold more federal income tax from your wages in 2014. Hrblock freereturn Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Hrblock freereturn Make estimated tax payments for 2014 to the IRS. Hrblock freereturn Increase your payments if you already make estimated tax payments. Hrblock freereturn You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Hrblock freereturn (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Hrblock freereturn ) However, you will not be subject to the penalty if both of the following situations apply to you. Hrblock freereturn You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Hrblock freereturn Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Hrblock freereturn Asking for more federal income tax withholding. Hrblock freereturn   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Hrblock freereturn Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Hrblock freereturn   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Hrblock freereturn Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Hrblock freereturn   See Publication 505 to make sure you will have the right amount withheld. Hrblock freereturn It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Hrblock freereturn Paying estimated tax. Hrblock freereturn   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Hrblock freereturn You can use its payment vouchers to make your payments by check or money order. Hrblock freereturn You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Hrblock freereturn For details, see the form instructions and visit IRS. Hrblock freereturn gov. Hrblock freereturn    You can pay all the employment taxes at once or you can pay them in installments. Hrblock freereturn If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Hrblock freereturn Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Hrblock freereturn Payment option for business employers. Hrblock freereturn   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Hrblock freereturn You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Hrblock freereturn For information on depositing employment taxes, see Publication 15 (Circular E). Hrblock freereturn   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Hrblock freereturn See Business employment tax returns, later. Hrblock freereturn    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Hrblock freereturn You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Hrblock freereturn More information. Hrblock freereturn   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Hrblock freereturn What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Hrblock freereturn Social security and Medicare wages. Hrblock freereturn FUTA wages. Hrblock freereturn Wages from which you withhold federal income tax. Hrblock freereturn For information on ordering employment tax forms, see How To Get Tax Help, later. Hrblock freereturn Employer identification number (EIN). Hrblock freereturn   You must include your employer identification number (EIN) on the forms you file for your household employee. Hrblock freereturn An EIN is a nine-digit number issued by the IRS. Hrblock freereturn It is not the same as a social security number. Hrblock freereturn    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Hrblock freereturn If you already have an EIN, use that number. Hrblock freereturn   If you do not have an EIN, you may apply for one online. Hrblock freereturn Go to IRS. Hrblock freereturn gov and click on the Apply for an EIN Online link under Tools. Hrblock freereturn You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Hrblock freereturn Form W-2. Hrblock freereturn   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Hrblock freereturn Social security and Medicare wages of $1,900 or more. Hrblock freereturn Wages from which you withhold federal income tax. Hrblock freereturn You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Hrblock freereturn You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Hrblock freereturn Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Hrblock freereturn Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Hrblock freereturn socialsecurity. Hrblock freereturn gov/employer for guidelines on filing electronically. Hrblock freereturn Employee who leaves during the year. Hrblock freereturn   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Hrblock freereturn You do not need to wait until 2015. Hrblock freereturn If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Hrblock freereturn Schedule H. Hrblock freereturn   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Hrblock freereturn Social security and Medicare wages of $1,900 or more. Hrblock freereturn FUTA wages. Hrblock freereturn Wages from which you withhold federal income tax. Hrblock freereturn File Schedule H with your 2014 federal income tax return by April 15, 2015. Hrblock freereturn If you get an extension to file your return, the extension also will apply to your Schedule H. Hrblock freereturn Filing options when no return is required. Hrblock freereturn   If you are not required to file a 2014 tax return, you have the following two options. Hrblock freereturn You can file Schedule H by itself. Hrblock freereturn See the Schedule H instructions for details. Hrblock freereturn If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Hrblock freereturn See Business employment tax returns, next. Hrblock freereturn   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Hrblock freereturn Business employment tax returns. Hrblock freereturn   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Hrblock freereturn (See Payment option for business employers, earlier. Hrblock freereturn ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Hrblock freereturn Include the FUTA tax for the employee on your Form 940. Hrblock freereturn   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Hrblock freereturn   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Hrblock freereturn For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Hrblock freereturn Both of these publications also provide information about filing Form 940. Hrblock freereturn What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Hrblock freereturn You must also keep records to support the information you enter on the forms you file. Hrblock freereturn If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Hrblock freereturn Wage and tax records. Hrblock freereturn   On each payday, you should record the date and amounts of all the following items. Hrblock freereturn Your employee's cash and noncash wages. Hrblock freereturn Any employee social security tax you withhold or agree to pay for your employee. Hrblock freereturn Any employee Medicare tax you withhold or agree to pay for your employee. Hrblock freereturn Any federal income tax you withhold. Hrblock freereturn Any state employment taxes you withhold. Hrblock freereturn Employee's social security number. Hrblock freereturn   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Hrblock freereturn Social security and Medicare wages of $1,900 or more. Hrblock freereturn Wages from which you withhold federal income tax. Hrblock freereturn You must ask for your employee's social security number no later than the first day on which you pay the wages. Hrblock freereturn You may wish to ask for it when you hire your employee. Hrblock freereturn You should ask your employee to show you his or her social security card. Hrblock freereturn The employee may show the card if it is available. Hrblock freereturn You may, but are not required to, photocopy the card if the employee provides it. Hrblock freereturn   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Hrblock freereturn An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Hrblock freereturn    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Hrblock freereturn    You also can download Form SS-5 from the Social Security Administration website at  www. Hrblock freereturn socialsecurity. Hrblock freereturn gov/online/ss-5. Hrblock freereturn pdf. Hrblock freereturn How long to keep records. Hrblock freereturn   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Hrblock freereturn Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Hrblock freereturn To qualify, you must pay these expenses so you can work or look for work. Hrblock freereturn If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Hrblock freereturn For information about the credit, see Publication 503, Child and Dependent Care Expenses. Hrblock freereturn How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Hrblock freereturn Schedule H attached to another form. Hrblock freereturn    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Hrblock freereturn S. Hrblock freereturn Individual Income Tax Return, and attach a corrected Schedule H. Hrblock freereturn If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Hrblock freereturn If you discover an error on a Schedule H that you previously filed with Form 1041, U. Hrblock freereturn S. Hrblock freereturn Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Hrblock freereturn You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Hrblock freereturn Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Hrblock freereturn In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Hrblock freereturn Schedule H filed by itself. Hrblock freereturn   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Hrblock freereturn You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Hrblock freereturn Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Hrblock freereturn In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Hrblock freereturn If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Hrblock freereturn (See Overpayment of tax, later. Hrblock freereturn ) When to file. Hrblock freereturn   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Hrblock freereturn If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Hrblock freereturn If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Hrblock freereturn Underpayment of tax. Hrblock freereturn   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Hrblock freereturn Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Hrblock freereturn However, underreported FUTA taxes will be subject to interest. Hrblock freereturn Overpayment of tax. Hrblock freereturn    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Hrblock freereturn However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Hrblock freereturn Adjust the overpayment. Hrblock freereturn   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Hrblock freereturn If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Hrblock freereturn If you adjust your return, you will not receive interest on your overpayment. Hrblock freereturn If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Hrblock freereturn You may not adjust your return to correct overpayments of FUTA tax. Hrblock freereturn Claim for refund process. Hrblock freereturn   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Hrblock freereturn If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Hrblock freereturn You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Hrblock freereturn Required repayment or consent. Hrblock freereturn   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Hrblock freereturn You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Hrblock freereturn You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Hrblock freereturn Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Hrblock freereturn Filing required Forms W-2 or Forms W-2c. Hrblock freereturn   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Hrblock freereturn Additional Medicare Tax. Hrblock freereturn   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Hrblock freereturn An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Hrblock freereturn For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Hrblock freereturn   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Hrblock freereturn Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Hrblock freereturn Additional information. Hrblock freereturn   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Hrblock freereturn Also, visit IRS. Hrblock freereturn gov. Hrblock freereturn How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Hrblock freereturn Free help with your tax return. Hrblock freereturn   You can get free help preparing your return nationwide from IRS-certified volunteers. Hrblock freereturn The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Hrblock freereturn The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hrblock freereturn Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Hrblock freereturn In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Hrblock freereturn To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Hrblock freereturn gov, download the IRS2Go app, or call 1-800-906-9887. Hrblock freereturn   As part of the TCE program, AARP offers the Tax-Aide counseling program. Hrblock freereturn To find the nearest AARP Tax-Aide site, visit AARP's website at www. Hrblock freereturn aarp. Hrblock freereturn org/money/taxaide or call 1-888-227-7669. Hrblock freereturn For more information on these programs, go to IRS. Hrblock freereturn gov and enter “VITA” in the search box. Hrblock freereturn Internet. Hrblock freereturn    IRS. Hrblock freereturn gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Hrblock freereturn Download the free IRS2Go app from the iTunes app store or from Google Play. Hrblock freereturn Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Hrblock freereturn Check the status of your 2013 refund with the Where's My Refund? application on IRS. Hrblock freereturn gov or download the IRS2Go app and select the Refund Status option. Hrblock freereturn The IRS issues more than 9 out of 10 refunds in less than 21 days. Hrblock freereturn Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Hrblock freereturn You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hrblock freereturn The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hrblock freereturn Use the Interactive Tax Assistant (ITA) to research your tax questions. Hrblock freereturn No need to wait on the phone or stand in line. Hrblock freereturn The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Hrblock freereturn When you reach the response screen, you can print the entire interview and the final response for your records. Hrblock freereturn New subject areas are added on a regular basis. Hrblock freereturn  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Hrblock freereturn gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Hrblock freereturn You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Hrblock freereturn The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Hrblock freereturn When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Hrblock freereturn Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Hrblock freereturn You can also ask the IRS to mail a return or an account transcript to you. Hrblock freereturn Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Hrblock freereturn gov or by calling 1-800-908-9946. Hrblock freereturn Tax return and tax account transcripts are generally available for the current year and the past three years. Hrblock freereturn Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Hrblock freereturn Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Hrblock freereturn If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Hrblock freereturn Check the status of your amended return using Where's My Amended Return? Go to IRS. Hrblock freereturn gov and enter Where's My Amended Return? in the search box. Hrblock freereturn You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hrblock freereturn It can take up to 3 weeks from the date you mailed it to show up in our system. Hrblock freereturn Make a payment using one of several safe and convenient electronic payment options available on IRS. Hrblock freereturn gov. Hrblock freereturn Select the Payment tab on the front page of IRS. Hrblock freereturn gov for more information. Hrblock freereturn Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Hrblock freereturn Figure your income tax withholding with the IRS Withholding Calculator on IRS. Hrblock freereturn gov. Hrblock freereturn Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Hrblock freereturn Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Hrblock freereturn gov. Hrblock freereturn Request an Electronic Filing PIN by going to IRS. Hrblock freereturn gov and entering Electronic Filing PIN in the search box. Hrblock freereturn Download forms, instructions and publications, including accessible versions for people with disabilities. Hrblock freereturn Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Hrblock freereturn gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Hrblock freereturn An employee can answer questions about your tax account or help you set up a payment plan. Hrblock freereturn Before you visit, check the Office Locator on IRS. Hrblock freereturn gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Hrblock freereturn If you have a special need, such as a disability, you can request an appointment. Hrblock freereturn Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Hrblock freereturn Apply for an Employer Identification Number (EIN). Hrblock freereturn Go to IRS. Hrblock freereturn gov and enter Apply for an EIN in the search box. Hrblock freereturn Read the Internal Revenue Code, regulations, or other official guidance. Hrblock freereturn Read Internal Revenue Bulletins. Hrblock freereturn Sign up to receive local and national tax news and more by email. Hrblock freereturn Just click on “subscriptions” above the search box on IRS. Hrblock freereturn gov and choose from a variety of options. Hrblock freereturn Phone. Hrblock freereturn    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Hrblock freereturn Download the free IRS2Go app from the iTunes app store or from Google Play. Hrblock freereturn Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Hrblock freereturn gov, or download the IRS2Go app. Hrblock freereturn Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Hrblock freereturn The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Hrblock freereturn Most VITA and TCE sites offer free electronic filing. Hrblock freereturn Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Hrblock freereturn Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Hrblock freereturn Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Hrblock freereturn If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Hrblock freereturn The IRS issues more than 9 out of 10 refunds in less than 21 days. Hrblock freereturn Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Hrblock freereturn Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Hrblock freereturn The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Hrblock freereturn Note, the above information is for our automated hotline. Hrblock freereturn Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Hrblock freereturn Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Hrblock freereturn You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Hrblock freereturn It can take up to 3 weeks from the date you mailed it to show up in our system. Hrblock freereturn Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Hrblock freereturn You should receive your order within 10 business days. Hrblock freereturn Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Hrblock freereturn If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Hrblock freereturn Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Hrblock freereturn The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Hrblock freereturn These individuals can also contact the IRS through relay services such as the Federal Relay Service. Hrblock freereturn Walk-in. Hrblock freereturn   You can find a selection of forms, publications and services — in-person. Hrblock freereturn Products. Hrblock freereturn You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Hrblock freereturn Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Hrblock freereturn Services. Hrblock freereturn You can walk in to your local TAC for face-to-face tax help. Hrblock freereturn An employee can answer questions about your tax account or help you set up a payment plan. Hrblock freereturn Before visiting, use the Office Locator tool on IRS. Hrblock freereturn gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Hrblock freereturn Mail. Hrblock freereturn   You can send your order for forms, instructions, and publications to the address below. Hrblock freereturn You should receive a response within 10 business days after your request is received. Hrblock freereturn Internal Revenue Service 1201 N. Hrblock freereturn Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Hrblock freereturn The Taxpayer Advocate Service (TAS) is your voice at the IRS. Hrblock freereturn Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Hrblock freereturn   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Hrblock freereturn We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Hrblock freereturn You face (or your business is facing) an immediate threat of adverse action. Hrblock freereturn You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Hrblock freereturn   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Hrblock freereturn Here's why we can help: TAS is an independent organization within the IRS. Hrblock freereturn Our advocates know how to work with the IRS. Hrblock freereturn Our services are free and tailored to meet your needs. Hrblock freereturn We have offices in every state, the District of Columbia, and Puerto Rico. Hrblock freereturn   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Hrblock freereturn   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Hrblock freereturn If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Hrblock freereturn Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Hrblock freereturn Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Hrblock freereturn Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Hrblock freereturn Sample W-2 Form This image is too large to be displayed in the current screen. Hrblock freereturn Please click the link to view the image. Hrblock freereturn Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
Español

The Hrblock Freereturn

Hrblock freereturn 31. Hrblock freereturn   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos Table of Contents ¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Hrblock freereturn Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Hrblock freereturn Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Hrblock freereturn Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) ¿Que Hay de Nuevo? Impuesto sobre el ingreso neto de inversiones. Hrblock freereturn  Para años empezando después del 31 de diciembre de 2012, el impuesto de un hijo, el cual se calcula en el Formulario 8615, puede estar sujeto al impuesto sobre el ingreso neto de inversiones (NIIT, por sus siglas en inglés). Hrblock freereturn El NIIT es un impuesto de 3. Hrblock freereturn 8% sobre la cantidad menor entre el ingreso neto de inversión o el exceso del ingreso bruto ajustado modificado (MAGI) del hijo que exceda del límite superior específico. Hrblock freereturn Utilice el Formulario 8960, Net Investment Income Tax (Impuesto sobre ingreso neto de inversiones), en inglés, para calcular este impuesto. Hrblock freereturn Para más información sobre el NIIT, visite www. Hrblock freereturn irs. Hrblock freereturn gov e ingrese “Net Investment Income Tax” en la casilla de búsqueda “Search” (Buscar), en inglés. Hrblock freereturn Introduction Este capítulo explica los dos requisitos siguientes, los cuales podrían afectar el impuesto sobre ingresos no derivados del trabajo de determinados hijos: Si los ingresos procedentes de intereses y dividendos del hijo (incluidas las distribuciones de ganancias de capital) totalizan menos de $10,000, el padre o la madre tal vez pueda optar por incluir dichos ingresos en la declaración de uno de los padres en vez de presentar una declaración a nombre del hijo. Hrblock freereturn Vea Elección de los Padres de Declarar Intereses y Dividendos del Hijo , más adelante. Hrblock freereturn Si el total de intereses, dividendos y otros ingresos no derivados del trabajo del hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa de impuesto que la de sus padres en lugar de estar sujeta a la tasa del hijo. Hrblock freereturn (Vea Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo , más adelante). Hrblock freereturn En lo que concierne a estos requisitos, el término “hijo” abarca a hijos legalmente adoptados e hijastros. Hrblock freereturn Estos requisitos corresponden tanto si el hijo es dependiente como si no lo es. Hrblock freereturn Useful Items - You may want to see: Publicación 929 Tax Rules for Children and Dependents (Requisitos tributarios para hijos y dependientes), en inglés Formulario (e Instrucciones) 8615 Tax for Certain Children Who Have Unearned Income (Impuesto para determinados hijos con ingresos no derivados del trabajo), en inglés 8814 Parents' Election To Report Child's Interest and Dividends (Elección de los padres de declarar los intereses y dividendos del hijo), en inglés Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre Si los padres del hijo están casados el uno con el otro y presentan una declaración conjunta, básese en la declaración conjunta para calcular el impuesto sobre los ingresos no derivados del trabajo de dicho hijo. Hrblock freereturn La tasa impositiva y otra información de dicha declaración se utiliza para calcular el impuesto del hijo según se explica más adelante bajo Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo . Hrblock freereturn Padres que no Presentan la Declaración Conjunta Para los padres que no presenten la declaración conjunta, los siguientes temas aclaran, cuál declaración de impuestos de los padres tiene que utilizar para calcular el impuesto. Hrblock freereturn Sólo el padre o la madre cuya declaración se utilice puede elegir la opción descrita bajo Elección de los Padres de Declarar Intereses y Dividendos del Hijo . Hrblock freereturn Padres casados. Hrblock freereturn   Si los padres del hijo presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Hrblock freereturn Padres que no viven juntos. Hrblock freereturn   Si los padres del hijo están casados el uno con el otro pero no viven juntos, y el padre o la madre con quien vive el hijo (el padre o la madre con custodia) se considera no casado, utilice la declaración del padre o de la madre con custodia. Hrblock freereturn Si el padre o la madre con custodia no es considerado no casado, utilice la declaración de quien tenga el mayor ingreso tributable. Hrblock freereturn   Para una explicación sobre cuándo una persona casada que vive aparte de su cónyuge es considerada no casada, vea Cabeza de Familia en el capítulo 2. Hrblock freereturn Padres divorciados. Hrblock freereturn   Si los padres del hijo están divorciados o legalmente separados y el padre o la madre que tuvo la custodia del hijo durante la mayor parte del año (el padre o la madre con custodia) no se ha vuelto a casar, utilice la declaración del padre o de la madre con custodia. Hrblock freereturn Padre o madre con custodia que se ha vuelto a casar. Hrblock freereturn   Si el padre o la madre con custodia ha vuelto a casarse, el padrastro o la madrastra (en vez del padre o la madre sin custodia) se considera el otro padre o la otra madre del hijo. Hrblock freereturn Por lo tanto, si el padre o la madre con custodia y el padrastro o la madrastra presentan una declaración conjunta, utilice dicha declaración conjunta. Hrblock freereturn No utilice la declaración del padre o de la madre sin custodia. Hrblock freereturn   Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero presentan declaraciones por separado, utilice la declaración de quien tenga el mayor ingreso tributable. Hrblock freereturn Si el padre o la madre con custodia está casado con el padrastro o la madrastra pero no viven juntos, corresponde el tema anterior Padres que no viven juntos . Hrblock freereturn Padres que nunca se han casado. Hrblock freereturn   Si los padres del hijo nunca han estado casados el uno con el otro pero vivieron juntos durante todo el año, utilice la declaración de quien tenga el mayor ingreso tributable. Hrblock freereturn Si los padres no vivieron juntos durante todo el año, corresponden los requisitos explicados anteriormente bajo Padres divorciados . Hrblock freereturn Padre viudo o madre viuda que se vuelve a casar. Hrblock freereturn   Si un viudo o una viuda vuelve a casarse, el nuevo cónyuge se considera el otro padre o la otra madre del hijo. Hrblock freereturn En este caso, corresponden los requisitos explicados anteriormente bajo Padre o madre con custodia que se ha vuelto a casar . Hrblock freereturn Elección de los Padres de Declarar los Intereses y Dividendos del Hijo Tal vez pueda optar por incluir los ingresos de su hijo procedentes de intereses y dividendos (incluidas las distribuciones de ganancias de capital) en la declaración de impuestos. Hrblock freereturn En tal caso, su hijo no estará obligado a presentar una declaración. Hrblock freereturn Puede elegir esta opción sólo si se cumplen todas las condiciones siguientes: Su hijo tenía menos de 19 años de edad (o tenía menos de 24 años si era estudiante a tiempo completo) al finalizar el año. Hrblock freereturn Su hijo recibió ingresos sólo de intereses y dividendos (incluidas las distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). Hrblock freereturn Los ingresos brutos del hijo eran menos de $10,000. Hrblock freereturn El hijo está obligado a presentar la declaración a no ser que usted elija incluir estos ingresos. Hrblock freereturn El hijo no presenta una declaración conjunta correspondiente al año actual. Hrblock freereturn No se efectuó ningún pago de impuestos estimados para el año ni se aplicó a este año ningún pago del año anterior (ni de una declaración enmendada) en exceso bajo el nombre y número de Seguro Social de su hijo. Hrblock freereturn No se retuvo de los ingresos de su hijo ningún impuesto federal sobre los ingresos conforme a las reglas de la retención adicional. Hrblock freereturn Usted es el padre o la madre cuya declaración se tiene que utilizar al aplicar los requisitos tributarios especiales para hijos. Hrblock freereturn (Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre , anteriormente). Hrblock freereturn Estas condiciones se hallan también en la Figura 31-A. Hrblock freereturn Determinados cumpleaños el 1 de enero. Hrblock freereturn   Un hijo que haya nacido el 1 de enero de 1995 se considerará de 19 años de edad al final del año 2013. Hrblock freereturn Usted no puede optar por declarar los intereses y dividendos de tal hijo a menos que éste fuera estudiante a tiempo completo. Hrblock freereturn   Aquel hijo que haya nacido el 1 de enero de 1990 se considerará de 24 años de edad al final del año 2013. Hrblock freereturn Usted no puede optar por declarar los intereses y dividendos de tal hijo. Hrblock freereturn Estudiante a tiempo completo. Hrblock freereturn   Un estudiante a tiempo completo es un hijo matriculado como tal durante alguna parte de cada uno de 5 meses del año calendario en una escuela o que asistió a tiempo completo a un curso de capacitación agrícola ofrecido sobre el terreno por una escuela, agencia del estado, condado o gobierno local. Hrblock freereturn El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Hrblock freereturn Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Hrblock freereturn Cómo optar por incluir los ingresos de su hijo. Hrblock freereturn   Elija incluir los ingresos de su hijo adjuntando el Formulario 8814 al Formulario 1040. Hrblock freereturn (Si opta por hacer esto, no puede presentar el Formulario 1040A ni el Formulario 1040EZ). Hrblock freereturn Adjunte un Formulario 8814 distinto correspondiente a cada hijo cuyos ingresos desee incluir. Hrblock freereturn Puede incluir los ingresos de uno o más hijos y no incluir los ingresos de otros. Hrblock freereturn Consecuencias de Incluir los Ingresos del Hijo El impuesto federal sobre los ingresos de su hijo podría ser mayor si opta por usar el Formulario 8814. Hrblock freereturn La tasa impositiva podría ser más alta. Hrblock freereturn   Si su hijo recibió dividendos calificados o distribuciones de ganancias de capital, usted podría pagar hasta $100 adicionales de impuestos si incluye los ingresos de su hijo en vez de presentar una declaración de impuestos por separado a nombre del hijo. Hrblock freereturn Esto se debe a que la tasa impositiva que corresponde a los ingresos de su hijo entre $1,000 y $2,000 es de 10% si usted opta por incluirlos. Hrblock freereturn No obstante, si presenta una declaración por separado en nombre del hijo, la tasa impositiva podría bajar hasta 0% (porcentaje de cero) debido a las tasas impositivas preferentes para dividendos calificados y distribuciones de ganancias de capital. Hrblock freereturn Deducciones que no puede tomar. Hrblock freereturn   Al hacer la elección de incluir estos ingresos en el Formulario 8814, no puede tomar ninguna de las deducciones siguientes a la que el hijo tendría derecho en su propia declaración. Hrblock freereturn La deducción estándar adicional si el hijo es ciego. Hrblock freereturn La deducción por una multa por el retiro prematuro de los ahorros de su hijo. Hrblock freereturn Deducciones detalladas (como gastos de inversiones de su hijo o donaciones caritativas). Hrblock freereturn Deducciones o créditos reducidos. Hrblock freereturn   Si utiliza el Formulario 8814, su ingreso bruto ajustado aumentado podría reducir determinados créditos o deducciones en la declaración, incluyendo lo siguiente: Deducciones por aportaciones a una cuenta de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés). Hrblock freereturn Deducciones por intereses sobre un préstamo de estudios. Hrblock freereturn Deducciones detalladas por gastos médicos, pérdidas por hecho fortuito y robo y ciertos gastos misceláneos. Hrblock freereturn Crédito por gastos del cuidado de hijos y dependientes. Hrblock freereturn Crédito tributario por hijos. Hrblock freereturn Créditos tributarios por estudios. Hrblock freereturn Crédito por ingreso del trabajo. Hrblock freereturn Figura 31-A. Hrblock freereturn ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Please click here for the text description of the image. Hrblock freereturn Figura 31–A. Hrblock freereturn ¿Puede Incluir Usted en su Declaración de Impuestos los Ingresos de su Hijo? Multa por pago insuficiente del impuesto estimado. Hrblock freereturn   Si elige incluir estos ingresos para 2013 y no se le retuvo impuesto suficiente o no pagó suficiente impuesto estimado para saldar los impuestos adeudados, podría estar sujeto a una multa. Hrblock freereturn Si piensa elegir lo mismo para 2014, es posible que necesite aumentar la retención de impuestos federales sobre el ingreso o los pagos de impuesto estimado para evitar la multa. Hrblock freereturn Vea el capítulo 4 para más información. Hrblock freereturn Cómo Calcular los Ingresos del Hijo Utilice la Parte I del Formulario 8814 para calcular los ingresos de su hijo procedentes de intereses y dividendos declarados por usted. Hrblock freereturn A sus ingresos sólo se le añade la cantidad que sea superior a $2,000. Hrblock freereturn La cantidad superior a $2,000 se indica en la línea 6 del Formulario 8814. Hrblock freereturn A menos que los ingresos del hijo abarquen dividendos calificados o distribuciones de ganancias de capital (explicadas a continuación), la misma cantidad se indica en la línea 12 del Formulario 8814. Hrblock freereturn Incluya la cantidad de la línea 12 del Formulario 8814 en la línea 21 del Formulario 1040. Hrblock freereturn Anote en inglés “Form 8814” en la línea de puntos al lado de la línea 21. Hrblock freereturn Si presenta más de un Formulario 8814, incluya el total de los montos de la línea 12 de todos los Formularios 8814 en la línea 21 del Formulario 1040. Hrblock freereturn Distribuciones de ganancias de capital y dividendos calificados. Hrblock freereturn   Si se incluye alguna distribución de ganancias de capital en los ingresos de dividendos de su hijo, vea Capital gain distributions (Distribuciones de ganancias de capital) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Hrblock freereturn Si se incluye algún dividendo calificado en los ingresos de dividendos de su hijo, vea Qualified dividends (Dividendos calificados) bajo Figuring Child's Income (Cómo calcular los ingresos del hijo) en la Parte 2 de la Publicación 929, en inglés. Hrblock freereturn Cómo Calcular el Impuesto Adicional Utilice la Parte II del Formulario 8814 para calcular el impuesto sobre los $2,000 de los intereses y dividendos de su hijo que no incluya usted en sus ingresos. Hrblock freereturn Este impuesto se suma al impuesto calculado sobre los ingresos suyos. Hrblock freereturn Dicho impuesto adicional es la cantidad que sea menor entre: El 10% (multiplicado por la cantidad de los ingresos brutos de su hijo menos $1,000) o $100. Hrblock freereturn Incluya el monto de la línea 15 de todos los Formularios 8814 en el total de la línea 44 del Formulario 1040. Hrblock freereturn Marque el recuadro a de la línea 44 del Formulario 1040. Hrblock freereturn Figura 31-B. Hrblock freereturn ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Please click here for the text description of the image. Hrblock freereturn Figura 31-B. Hrblock freereturn ¿Tiene que Utilizar el Formulario 8615 para Calcular los Impuestos de su Hijo? Impuesto para Determinados Hijos con Ingresos No Derivados del Trabajo Si el total de intereses, dividendos y otros ingresos no derivados del trabajo de un hijo sobrepasa $2,000, una parte de dichos ingresos podría estar sujeta a la misma tasa impositiva que la de sus padres en lugar de estar sujeta a la tasa del hijo. Hrblock freereturn Si el padre o la madre no elige, o no puede elegir, incluir los ingresos del hijo en su declaración, utilice el Formulario 8615 para calcular los impuestos del hijo. Hrblock freereturn Adjunte el formulario completado al Formulario 1040 o al Formulario 1040A del hijo. Hrblock freereturn Cuándo se tiene que presentar el Formulario 8615. Hrblock freereturn   El Formulario 8615 tiene que presentarse para un hijo si se dan todas las siguientes condiciones: Los ingresos del hijo no derivados del trabajo eran superiores a $2,000. Hrblock freereturn El hijo está obligado a presentar una declaración para 2013. Hrblock freereturn Dicho hijo: Era menor de 18 años de edad al final del año, Tenía 18 años a finales del año y su ingreso del trabajo no constituía más de la mitad de su manutención o Era estudiante a tiempo completo mayor de 18 años y menor de 24 años al finalizar el año y su ingreso del trabajo no constituía más de la mitad de la manutención suya. Hrblock freereturn Por lo menos uno de los padres del hijo estaba vivo al finalizar el año 2013. Hrblock freereturn El hijo no presenta una declaración conjunta para 2013. Hrblock freereturn Estas condiciones se hallan también en la Figura 31-B. Hrblock freereturn Ingreso del trabajo. Hrblock freereturn   El ingreso del trabajo incluye sueldos, salarios, propinas y otras remuneraciones recibidas por servicios personales que usted prestó. Hrblock freereturn No incluye los ingresos no derivados del trabajo según se define más adelante en este capítulo. Hrblock freereturn Manutención. Hrblock freereturn   La manutención de su hijo incluye todas las cantidades gastadas para proveerle alimentos, alojamiento, ropa, educación, cuidado médico y dental, recreación, transporte y necesidades similares. Hrblock freereturn Al calcular la manutención de su hijo, incluya aquélla proporcionada por usted, su hijo y otras personas. Hrblock freereturn Sin embargo, no se considera como manutención una beca que su hijo haya recibido si éste es estudiante a tiempo completo. Hrblock freereturn Vea el capítulo 3 para más detalles acerca de la manutención. Hrblock freereturn Determinados cumpleaños el 1 de enero. Hrblock freereturn   Utilice la siguiente tabla para saber si determinados hijos con cumpleaños en el 1 de enero cumplen la condición 3 bajo Cuándo se tiene que presentar el Formulario 8615. Hrblock freereturn    SI un hijo nació. Hrblock freereturn . Hrblock freereturn . Hrblock freereturn ENTONCES, al finalizar 2013, se considera que el hijo tiene. Hrblock freereturn . Hrblock freereturn . Hrblock freereturn el 1 de enero de 1996 18 años* el 1 de enero de 1995 19 años** el 1 de enero de 1990 24 años*** *Este hijo no es menor de 18 años. Hrblock freereturn El hijo cumple la condición 3 sólo si éste no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Hrblock freereturn  **El hijo cumple la condición 3 sólo si éste era estudiante a tiempo completo y no tuvo ingresos derivados del trabajo superiores a más de la mitad de la manutención suya. Hrblock freereturn  ***No utilice el Formulario 8615 para este hijo. Hrblock freereturn Cómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) En las líneas A y B del Formulario 8615, escriba el nombre y número de Seguro Social de los padres. Hrblock freereturn (Si los padres presentaron una declaración conjunta, escriba el nombre y número de Seguro Social que aparezca primero en la declaración conjunta). Hrblock freereturn En la línea C, marque el recuadro correspondiente al estado civil para efectos de la declaración del padre o de la madre. Hrblock freereturn Vea Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la Madre al principio de este capítulo para información sobre qué información de la declaración de los padres tiene que utilizar para llenar el Formulario 8615. Hrblock freereturn Padre o madre con año tributario distinto. Hrblock freereturn   Si el padre o la madre y el hijo no tienen el mismo año tributario, complete el Formulario 8615 utilizando la información de la declaración del padre o de la madre para el año tributario que finalice durante el año tributario del hijo. Hrblock freereturn Si no se obtiene a tiempo la información de la declaración del padre o de la madre. Hrblock freereturn   Si la información necesaria de la declaración de los padres no se obtiene para la fecha de vencimiento del plazo de entrega de la declaración del hijo (normalmente el 15 de abril), puede utilizar cálculos aproximados para presentar la declaración. Hrblock freereturn   Puede utilizar cualquier cálculo aproximado razonable. Hrblock freereturn Dicho cálculo puede derivarse de información de la declaración del año anterior. Hrblock freereturn Si utiliza un cálculo aproximado en el Formulario 8615, anote en inglés, “Estimated” (Aproximado) en la línea junto a dicha cantidad. Hrblock freereturn    Cuando obtenga la información correcta, presente una declaración enmendada utilizando el Formulario 1040X, Amended U. Hrblock freereturn S. Hrblock freereturn Individual Income Tax Return (Declaración enmendada de impuestos sobre el ingreso personal de los Estados Unidos), en inglés. Hrblock freereturn   En vez de utilizar cálculos aproximados, quizás pueda conseguir una prórroga automática de 6 meses para presentar la declaración de impuestos si para la fecha de vencimiento del plazo de entrega de la misma, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés). Hrblock freereturn Las prórrogas se explican en el capítulo 1 . Hrblock freereturn Paso 1. Hrblock freereturn Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Al calcular el impuesto de un hijo utilizando el Formulario 8615, el primer paso es calcular los ingresos netos no derivados del trabajo del hijo. Hrblock freereturn Para hacerlo, utilice la Parte I del Formulario 8615. Hrblock freereturn Línea 1 (ingresos no derivados del trabajo). Hrblock freereturn   Si el hijo no recibió ingresos del trabajo, anote en esta línea los ingresos brutos ajustados indicados en la declaración del hijo. Hrblock freereturn Los ingresos brutos ajustados aparecen en la línea 38 del Formulario 1040 o en la línea 22 del Formulario 1040A. Hrblock freereturn No se puede utilizar el Formulario 1040EZ si se tiene que presentar el Formulario 8615. Hrblock freereturn   Si el hijo sí recibió ingresos del trabajo, calcule la cantidad a anotar en la línea 1 del Formulario 8615 utilizando la hoja de trabajo de las instrucciones del formulario. Hrblock freereturn   No obstante, si el hijo: ha excluido de la declaración algunos ingresos ganados en el extranjero, ha deducido alguna pérdida del trabajo por cuenta propia o ha deducido alguna pérdida neta de operación de otro año, utilice la Alternate Worksheet (Hoja de trabajo alternativa) para la línea 1 del Formulario 8615 que se encuentra en la Publicación 929, en inglés, para calcular la cantidad a anotar en la línea 1 del Formulario 8615. Hrblock freereturn Definición de los ingresos no derivados del trabajo. Hrblock freereturn   Los ingresos no derivados del trabajo generalmente son todos los ingresos que no sean sueldos, salarios ni otras cantidades recibidas como pago por trabajo que de hecho se haya realizado. Hrblock freereturn Dichos ingresos abarcan los intereses tributables, dividendos (inclusive las distribuciones de ganancias de capital), ganancias de capital, compensación por desempleo, la parte sujeta a impuestos de pagos del Seguro Social y pensiones y determinadas distribuciones de fideicomisos. Hrblock freereturn Además, los ingresos no derivados del trabajo abarcan cantidades derivadas de bienes que el hijo haya adquirido con ingresos del trabajo (como intereses sobre una cuenta de ahorros en la que el hijo haya depositado sueldos). Hrblock freereturn Ingresos no sujetos a impuestos. Hrblock freereturn   Para este fin, los ingresos no derivados del trabajo sólo abarcan cantidades que su hijo tenga que incluir en el total de ingresos. Hrblock freereturn No se incluyen los ingresos no tributables no derivados del trabajo, tales como los intereses exentos de impuestos y la parte no tributable de pagos del Seguro Social y pensiones. Hrblock freereturn Ingresos procedentes de bienes recibidos como regalo. Hrblock freereturn   Los ingresos no derivados del trabajo de un hijo abarcan todo ingreso generado por bienes que pertenezcan al hijo. Hrblock freereturn Esto es así aun si se le traspasaron los bienes al hijo, independientemente de cuándo se traspasaron o se compraron dichos bienes ni quién los traspasó. Hrblock freereturn   Los ingresos no derivados del trabajo de un hijo incluyen ingresos generados por bienes dados al hijo como regalo. Hrblock freereturn Esto incluye regalos dados al hijo por los abuelos o cualquier otra persona y regalos dados conforme a la Uniform Gift to Minors Act (Ley de Uniformidad Respecto a Regalos a Menores). Hrblock freereturn Ejemplo. Hrblock freereturn Amanda Naranjo, de 13 años de edad, recibió los siguientes ingresos: Dividendos — $800 Salarios — $2,100 Intereses tributables — $1,200 Intereses exentos de impuestos — $100 Ganancias netas de capital — $100 Los dividendos eran dividendos calificados sobre acciones que le habían regalado sus abuelos. Hrblock freereturn Los ingresos no derivados del trabajo de Amanda son $2,100. Hrblock freereturn Éste es el total de dividendos ($800), intereses tributables ($1,200) y ganancias netas de capital ($100). Hrblock freereturn Su salario se considera ingreso del trabajo, y no de ingreso no derivado del trabajo porque se le paga por un trabajo que de hecho se ha realizado. Hrblock freereturn No se incluyen los intereses exentos de impuestos porque éstos no están sujetos a impuestos. Hrblock freereturn Ingresos provenientes de fideicomisos. Hrblock freereturn   Si el hijo es beneficiario de un fideicomiso, las distribuciones de intereses, dividendos, ganancias de capital y otros ingresos no derivados del trabajo tributables procedentes de dicho fideicomiso se consideran ingresos no derivados del trabajo del hijo. Hrblock freereturn   No obstante, para llenar el Formulario 8615, una distribución tributable de un fideicomiso calificado establecido para casos de incapacidad no se considera ingresos no derivados del trabajo sino ingresos del trabajo. Hrblock freereturn Línea 2 (deducciones). Hrblock freereturn   Si el hijo no detalla las deducciones en el Anexo A del Formulario 1040, anote $2,000 en la línea 2. Hrblock freereturn   Si el hijo sí detalla las deducciones, anote en la línea 2 la cantidad mayor entre: $1,000 más la parte de las deducciones detalladas del hijo de la línea 29 del Anexo A del Formulario 1040 que esté directamente relacionada con la generación de ingresos no derivados del trabajo anotados en la línea 1 o $2,000. Hrblock freereturn Relación directa entre las deducciones y la generación de ingresos no derivados del trabajo. Hrblock freereturn   Se considera que las deducciones detalladas están directamente relacionadas con la generación de ingresos no derivados del trabajo si las mismas corresponden a gastos pagados para generar o cobrar ingresos sujetos a impuestos o para administrar, conservar o mantener bienes cuyo fin es generar ingresos. Hrblock freereturn Esos gastos abarcan cargos por custodia y servicios, cargos por servicios de cobro de intereses y dividendos tributables y determinados cargos por asesoramiento sobre inversiones. Hrblock freereturn   Estos gastos se suman a otras deducciones detalladas misceláneas en el Anexo A (Formulario 1040). Hrblock freereturn Sólo se puede deducir la cantidad que sea superior al 2% de los ingresos brutos ajustados del hijo. Hrblock freereturn Vea el capítulo 28 para más información. Hrblock freereturn Ejemplo 1. Hrblock freereturn Roberto, de 12 años de edad, tiene ingresos no derivados del trabajo de $8,000, sin otros ingresos ni ajustes a los ingresos. Hrblock freereturn Tiene deducciones detalladas de $300 (netas del límite del 2%) que están directamente relacionadas con sus ingresos no derivados del trabajo. Hrblock freereturn Tiene ingresos brutos ajustados de $8,000 que se anotan en la línea 38 del Formulario 1040 y en la línea 1 del Formulario 8615. Hrblock freereturn En la línea 2 se anotan $2,000 porque dicha cantidad supera la suma de $1,000 más las deducciones detalladas de $300 directamente relacionadas con la generación de ingresos de inversiones. Hrblock freereturn Ejemplo 2. Hrblock freereturn Elena, de 8 años de edad, tiene ingresos no derivados del trabajo de $16,000 y tiene una multa de $100 por retiro prematuro. Hrblock freereturn No tiene otros ingresos. Hrblock freereturn Tiene deducciones detalladas de $1,050 (netas del límite del 2%) que están directamente relacionadas con la generación de sus ingresos no derivados del trabajo. Hrblock freereturn Sus ingresos brutos ajustados, anotados en la línea 1, son $15,900 ($16,000 − $100). Hrblock freereturn La cantidad de la línea 2 es $2,050. Hrblock freereturn Ésta es la cantidad mayor de: $1,000 más los $1,050 de deducciones detalladas directamente relacionadas con la generación de ingresos de inversiones o $2,000. Hrblock freereturn Línea 3. Hrblock freereturn   De la línea 1 reste la línea 2 y anote el resultado en esta línea. Hrblock freereturn Si es cero o menos, no llene el resto del formulario. Hrblock freereturn No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Hrblock freereturn Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Hrblock freereturn Línea 4 (ingresos tributables del hijo). Hrblock freereturn   Anote en la línea 4 los ingresos tributables del hijo provenientes de la línea 43 del Formulario 1040 o de la línea 27 del Formulario 1040A. Hrblock freereturn   Sin embargo, si el hijo presenta el Formulario 2555 o el Formulario 2555-EZ para declarar la exclusión de ingresos ganados en el extranjero, la exclusión por concepto de vivienda o la deducción por concepto de vivienda, vea las Instrucciones del Formulario 8615 o la Publicación 929, ambas en inglés. Hrblock freereturn Línea 5 (ingresos netos no derivados del trabajo). Hrblock freereturn   Los ingresos netos no derivados del trabajo del hijo no pueden sobrepasar sus ingresos tributables. Hrblock freereturn Anote en la línea 5 del Formulario 8615 la cantidad de la línea 3 o la línea 4, la que sea menor. Hrblock freereturn Esta cantidad corresponde a los ingresos netos no derivados del trabajo del hijo. Hrblock freereturn   Si es cero o menos, no llene el resto del formulario. Hrblock freereturn No obstante, tiene que adjuntar el Formulario 8615 a la declaración del hijo. Hrblock freereturn Calcule el impuesto sobre los ingresos tributables del hijo de manera normal. Hrblock freereturn Paso 2. Hrblock freereturn Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) El siguiente paso al llenar el Formulario 8615 es calcular un impuesto provisional sobre los ingresos netos no derivados del trabajo del hijo utilizando la tasa impositiva del padre o de la madre. Hrblock freereturn El impuesto provisional a la tasa impositiva del padre o de la madre es la diferencia entre el impuesto sobre los ingresos tributables del padre o de la madre calculados con los ingresos netos no derivados del trabajo del hijo (más los ingresos netos no derivados del trabajo de cualquier otro hijo cuyo Formulario 8615 incluya la información de la declaración de impuestos del padre o de la madre) y el impuesto calculado sin dichos ingresos. Hrblock freereturn Al calcular el impuesto provisional a la tasa impositiva del padre o de la madre en el Formulario 8615, no vuelva a calcular las exclusiones, deducciones ni créditos en la declaración del padre o de la madre debido a los ingresos netos no derivados del trabajo del hijo. Hrblock freereturn Por ejemplo, no vuelva a calcular la deducción por gastos médicos. Hrblock freereturn Calcule el impuesto provisional en las líneas 6 a 13 del Formulario 8615. Hrblock freereturn Nota: Si el hijo o el padre o la madre tiene pérdidas o ganancias de capital, obtenga la Publicación 929, en inglés, para información que le será de ayuda al completar la Parte II del Formulario 8615. Hrblock freereturn Línea 6 (ingresos tributables del padre o de la madre). Hrblock freereturn   Anote en la línea 6 los ingresos tributables del padre o de la madre provenientes de la línea 43 del Formulario 1040, de la línea 27 del Formulario 1040A o la línea 6 del Formulario 1040EZ. Hrblock freereturn   Si utilizó la Foreign Earned Income Tax Worksheet (Hoja de trabajo para el impuesto sobre los ingresos del trabajo en el extranjero) de las instrucciones del Formulario 1040 para calcular el impuesto correspondiente al padre o a la madre, anote la cantidad de la línea 3 de dicha hoja de trabajo en vez de los ingresos tributables del padre o de la madre. Hrblock freereturn Línea 7 (ingresos netos no derivados del trabajo de otros hijos). Hrblock freereturn   Si la información de la declaración del padre o de la madre se utiliza también en el Formulario 8615 de otro hijo, anote en la línea 7 el total de las cantidades de la línea 5 de los Formularios 8615 de todos los demás hijos. Hrblock freereturn No incluya la cantidad de la línea 5 del Formulario 8615 que esté llenando. Hrblock freereturn Ejemplo. Hrblock freereturn Pablo y Juana del Pozo tienen tres hijos, Sandra, Geraldo y Miguel, quienes tienen que adjuntar el Formulario 8615 a sus declaraciones de impuestos respectivas. Hrblock freereturn Los ingresos netos no derivados del trabajo de los hijos en la línea 5 de sus Formularios 8615 son: Sandra — $800 Geraldo — $600 Miguel — $1,000 La línea 7 del Formulario 8615 de Sandra indicará $1,600, o sea, el total de las cantidades anotadas en la línea 5 de los Formularios 8615 de Geraldo y Miguel. Hrblock freereturn La línea 7 del Formulario 8615 de Geraldo indicará $1,800 ($800 + $1,000). Hrblock freereturn La línea 7 del Formulario 8615 de Miguel indicará $1,400 ($800 + $600). Hrblock freereturn Si no está disponible la información de los otros hijos. Hrblock freereturn   Si no está disponible la cantidad de los ingresos netos no derivados del trabajo de los otros hijos antes de que venza el plazo para presentar la declaración, preséntela anotando cálculos aproximados o solicite una prórroga del plazo para presentarla. Hrblock freereturn Vea Si no se obtiene a tiempo la información de la declaración del padre o de la madre , anteriormente. Hrblock freereturn Línea 11 (impuesto provisional). Hrblock freereturn   Reste la línea 10 de la línea 9 y anote el resultado en esta línea. Hrblock freereturn Éste es el impuesto provisional. Hrblock freereturn   Si la línea 7 está en blanco, ignore las líneas 12a y 12b y anote en la línea 13 la cantidad proveniente de la línea 11. Hrblock freereturn Ignore asimismo el tema siguiente que trata de las líneas 12a y 12b. Hrblock freereturn Líneas 12a y 12b (dividiendo el impuesto provisional). Hrblock freereturn   Si anota alguna cantidad en la línea 7 (fuera de cero), divida el impuesto provisional indicado en la línea 11 entre los hijos según la participación de cada hijo en el total de los ingresos netos no derivados del trabajo. Hrblock freereturn Esto se hace en las líneas 12a, 12b y 13. Hrblock freereturn Sume la cantidad de la línea 7 a la de la línea 5 y anote el total en la línea 12a. Hrblock freereturn Divida la cantidad de la línea 5 entre la de la línea 12a y anote el resultado, como número decimal, en la línea 12b. Hrblock freereturn Ejemplo. Hrblock freereturn En el ejemplo anterior bajo Línea 7 (ingresos netos no derivados del trabajo de otros hijos), el Formulario 8615 de Sandra indica $1,600 en la línea 7. Hrblock freereturn La cantidad anotada en la línea 12a es $2,400, o sea, el total de las cantidades provenientes de las líneas 5 y 7 ($800 + $1,600). Hrblock freereturn El número decimal en la línea 12b es . Hrblock freereturn 333, calculado de la siguienta manera y redondeado hasta tres decimales:   $800 = . Hrblock freereturn 333     $2,400   Paso 3. Hrblock freereturn Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) El último paso para calcular el impuesto de su hijo utilizando el Formulario 8615 es determinar la cantidad mayor entre: El total de: La parte del impuesto provisional correspondiente al hijo basado en la tasa impositiva del padre o de la madre, más El impuesto sobre los ingresos tributables del hijo que sean superiores a los ingresos netos no derivados del trabajo, calculado a la tasa impositiva del hijo o El impuesto sobre los ingresos tributables del hijo calculado a la tasa impositiva del hijo. Hrblock freereturn Éste es el impuesto del hijo. Hrblock freereturn Se calcula en las líneas 14 a 18 del Formulario 8615. Hrblock freereturn Impuesto mínimo alternativo. Hrblock freereturn   Un hijo puede estar sujeto al impuesto mínimo alternativo (AMT, por sus siglas en inglés) si cuenta con determinados elementos que reciben un trato preferente conforme a la ley tributaria. Hrblock freereturn Vea el tema titulado Impuesto Mínimo Alternativo (AMT) , en el capítulo 30. Hrblock freereturn    Para información adicional acerca de quién tiene que pagar el AMT y cómo calcularlo, vea el Formulario 6251, Alternative Minimum Tax—Individuals (Impuesto mínimo alternativo—individuos), en inglés. Hrblock freereturn Para información sobre límites especiales aplicables a un hijo que presente el Formulario 6251, vea Certain Children Under Age 24 (Determinados hijos menores de 24 años de edad), en las Instrucciones para el Formulario 6251, en inglés. Hrblock freereturn Prev  Up  Next   Home   More Online Publications