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I Didn T File My 2011 Taxes

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I Didn T File My 2011 Taxes

I didn t file my 2011 taxes Publication 80 - Main Content Table of Contents Introduction 1. I didn t file my 2011 taxes Employer Identification Number (EIN) 2. I didn t file my 2011 taxes Who Are Employees?Tests. I didn t file my 2011 taxes Business Owned and Operated by Spouses Farm Crew Leaders 3. I didn t file my 2011 taxes Employee's Social Security Number (SSN)Registering for SSNVS. I didn t file my 2011 taxes 4. I didn t file my 2011 taxes Wages and Other CompensationFringe Benefits 5. I didn t file my 2011 taxes TipsOrdering rule. I didn t file my 2011 taxes 6. I didn t file my 2011 taxes Social Security and Medicare Taxes for FarmworkersThe $150 Test or the $2,500 Test 7. I didn t file my 2011 taxes How To Figure Social Security and Medicare TaxesHousehold and agricultural employers. I didn t file my 2011 taxes 8. I didn t file my 2011 taxes Depositing TaxesPayment with Return When To Deposit How To Deposit Deposit Penalties 9. I didn t file my 2011 taxes Employer's ReturnsReporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Prior Period Adjustments 10. I didn t file my 2011 taxes Wage and Tax StatementsWaiver. I didn t file my 2011 taxes 11. I didn t file my 2011 taxes Federal Unemployment (FUTA) Tax—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands Employers Only How To Get Tax Help Introduction This publication is for employers whose principal place of business is in the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, or who have employees who are subject to income tax withholding for any of these jurisdictions. I didn t file my 2011 taxes Employers and employees in these areas are generally subject to social security and Medicare taxes under the Federal Insurance Contributions Act (FICA). I didn t file my 2011 taxes See section 6 and section 7 for more information. I didn t file my 2011 taxes This publication summarizes employer responsibilities to collect, pay, and report these taxes. I didn t file my 2011 taxes Whenever the term “United States” is used in this publication, it includes U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands. I didn t file my 2011 taxes This publication also provides employers in the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands with a summary of their responsibilities in connection with the tax under the Federal Unemployment Tax Act, known as FUTA tax. I didn t file my 2011 taxes See section 11 for more information. I didn t file my 2011 taxes Except as shown in the table in section 12, social security, Medicare, and FUTA taxes apply to every employer who pays taxable wages to employees or who has employees who report tips. I didn t file my 2011 taxes This publication does not include information relating to the self-employment tax (for social security and Medicare of self-employed persons). I didn t file my 2011 taxes See Publication 570, Tax Guide for Individuals With Income From U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Possessions, if you need this information. I didn t file my 2011 taxes This publication also does not include information relating to income tax withholding. I didn t file my 2011 taxes In U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, contact your local tax department for information about income tax withholding. I didn t file my 2011 taxes See Publication 15 (Circular E), for information on U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes federal income tax withholding. I didn t file my 2011 taxes Comments and suggestions. I didn t file my 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. I didn t file my 2011 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. I didn t file my 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. I didn t file my 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. I didn t file my 2011 taxes    You can also send us comments from www. I didn t file my 2011 taxes irs. I didn t file my 2011 taxes gov/formspubs. I didn t file my 2011 taxes Click on More Information and then click on Comment on Tax Forms and Publications. I didn t file my 2011 taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. I didn t file my 2011 taxes 1. I didn t file my 2011 taxes Employer Identification Number (EIN) An employer identification number (EIN) is a nine-digit number that the IRS issues. I didn t file my 2011 taxes Its format is 00-0000000. I didn t file my 2011 taxes It is used to identify the tax accounts of employers and certain other organizations and entities that have no employees. I didn t file my 2011 taxes Use your EIN on all of the items that you send to the IRS and SSA for your business. I didn t file my 2011 taxes If you do not have an EIN, you may apply for one online. I didn t file my 2011 taxes Go to IRS. I didn t file my 2011 taxes gov and click on the Apply for an EIN Online link under Tools. I didn t file my 2011 taxes You may also apply for an EIN by calling 1-800-829-4933, (U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands only) or 267-941-1099 (toll call), or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. I didn t file my 2011 taxes Do not use a social security number (SSN) in place of an EIN. I didn t file my 2011 taxes If you do not have an EIN by the time a return is due, file a paper return and enter “Applied For” and the date that you applied for it in the space shown for the number. I didn t file my 2011 taxes If you took over another employer's business, do not use that employer's EIN. I didn t file my 2011 taxes You should have only one EIN. I didn t file my 2011 taxes If you have more than one, write to the IRS office where you file your returns using the “without a payment” address in the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943. I didn t file my 2011 taxes Or call the IRS Business & Specialty Tax Line at 1-800-829-4933 (U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands only) or 267-941-1000 (toll call). I didn t file my 2011 taxes Persons who are deaf, hard of hearing, or have a speech disability (TDD/TTY users) in the U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands may call 1-800-829-4059. I didn t file my 2011 taxes The IRS will tell you which EIN to use. I didn t file my 2011 taxes For more information, see Publication 1635, Employer Identification Number: Understanding Your EIN, or Publication 583, Starting a Business and Keeping Records. I didn t file my 2011 taxes 2. I didn t file my 2011 taxes Who Are Employees? Generally, employees are defined either under common law or under special statutes for certain situations. I didn t file my 2011 taxes See Publication 15-A, Employer's Supplemental Tax Guide, for details on statutory employees and nonemployees. I didn t file my 2011 taxes Employee status under common law. I didn t file my 2011 taxes   Generally, a worker who performs services for you is your employee if you can control what will be done and how it will be done. I didn t file my 2011 taxes This is so even when you give the employee freedom of action. I didn t file my 2011 taxes What matters is that you have the right to control the details of how the services are performed. I didn t file my 2011 taxes See Publication 15-A for more information on how to determine whether an individual providing services is an independent contractor or an employee. I didn t file my 2011 taxes    Generally, people in business for themselves are not employees. I didn t file my 2011 taxes For example, doctors, lawyers, veterinarians, and others in an independent trade in which they offer their services to the public are usually not employees. I didn t file my 2011 taxes However, if the business is incorporated, corporate officers who work in the business are employees of the corporation. I didn t file my 2011 taxes   If an employer-employee relationship exists, it does not matter what it is called. I didn t file my 2011 taxes The employee may be called an agent or independent contractor. I didn t file my 2011 taxes It also does not matter how payments are measured or paid, what they are called, or if the employee works full or part time. I didn t file my 2011 taxes Statutory employees. I didn t file my 2011 taxes   There are also some special definitions of employees for social security, Medicare, and FUTA taxes. I didn t file my 2011 taxes   While the following persons may not be common law employees, they are considered employees for social security and Medicare purposes if the conditions under Tests , discussed later, are met. I didn t file my 2011 taxes a. I didn t file my 2011 taxes   An agent (or commission) driver who delivers food or beverages (other than milk) or picks up and delivers laundry or dry cleaning for someone else. I didn t file my 2011 taxes b. I didn t file my 2011 taxes   A full-time life insurance salesperson who sells primarily for one company. I didn t file my 2011 taxes c. I didn t file my 2011 taxes   A homeworker who works by the guidelines of the person for whom the work is done, with materials furnished by and returned to that person or to someone that person designates. I didn t file my 2011 taxes d. I didn t file my 2011 taxes   A traveling or city salesperson (other than an agent-driver or commission-driver) who works full time (except for sideline sales activities) for one firm or person getting orders from customers. I didn t file my 2011 taxes The orders must be for merchandise for resale or supplies for use in the customer's business. I didn t file my 2011 taxes The customers must be retailers, wholesalers, contractors, or operators of hotels, restaurants, or other businesses dealing with food or lodging. I didn t file my 2011 taxes Tests. I didn t file my 2011 taxes   Withhold social security and Medicare taxes from statutory employees' wages if all three of the following tests apply. I didn t file my 2011 taxes The service contract states or implies that almost all of the services are to be performed personally by them. I didn t file my 2011 taxes They have little or no investment in the equipment and property used to perform the services (other than an investment in transportation facilities). I didn t file my 2011 taxes The services are performed on a continuing basis for the same payer. I didn t file my 2011 taxes Persons in a or d, earlier, are also employees for FUTA tax purposes if tests 1 through 3 are met (U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands only). I didn t file my 2011 taxes   Publication 15-A gives examples of the employer-employee relationship. I didn t file my 2011 taxes Statutory nonemployees. I didn t file my 2011 taxes   Certain direct sellers, qualified real estate agents, and certain companion sitters are, by law, considered nonemployees. I didn t file my 2011 taxes They are generally treated as self-employed for employment tax purposes. I didn t file my 2011 taxes See Publication 15-A for details. I didn t file my 2011 taxes H-2A agricultural workers. I didn t file my 2011 taxes   On Form W-2, do not check box 13 (Statutory employee) as H-2A workers are not statutory employees. I didn t file my 2011 taxes Treating employees as nonemployees. I didn t file my 2011 taxes   If you incorrectly treated an employee as a nonemployee and did not withhold social security and Medicare taxes, you will be liable for the taxes. I didn t file my 2011 taxes See Treating employees as nonemployees in section 2 of Publication 15 (Circular E), for details on Internal Revenue Code section 3509, which may apply. I didn t file my 2011 taxes IRS help. I didn t file my 2011 taxes   If you want the IRS to determine if a worker is an employee, file Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding. I didn t file my 2011 taxes Voluntary Classification Settlement Program (VCSP). I didn t file my 2011 taxes   Employers who are currently treating their workers (or a class or group of workers) as independent contractors or other nonemployees and want to voluntarily reclassify their workers as employees for future tax periods may be eligible to participate in the VCSP if certain requirements are met. I didn t file my 2011 taxes To apply, use Form 8952, Application for Voluntary Classification Settlement Program (VCSP). I didn t file my 2011 taxes For more information, visit IRS. I didn t file my 2011 taxes gov and enter “VCSP” in the search box. I didn t file my 2011 taxes Business Owned and Operated by Spouses If you and your spouse jointly own and operate a business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. I didn t file my 2011 taxes See Publication 541, Partnerships, for more details. I didn t file my 2011 taxes The partnership is considered the employer of any employees, and is liable for any employment taxes due on wages paid to its employees. I didn t file my 2011 taxes Exception—Qualified Joint Venture. I didn t file my 2011 taxes   If you and your spouse materially participate as the only members of a jointly owned and operated business, and you file a joint Form 1040, U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Individual Income Tax Return, or joint Form 1040-SS, U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Self-Employment Tax Return—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or Puerto Rico, you can make a joint election to be taxed as a qualified joint venture instead of a partnership. I didn t file my 2011 taxes See the Instructions for Schedule C (Form 1040) or the Instructions for Form 1040-SS. I didn t file my 2011 taxes Spouses electing qualified joint venture status are treated as sole proprietors for federal tax purposes. I didn t file my 2011 taxes Either of the sole proprietor spouses may report and pay the employment taxes due on wages paid to the employees, using the EIN of that spouse’s sole proprietorship. I didn t file my 2011 taxes For more information on qualified joint ventures, visit IRS. I didn t file my 2011 taxes gov and enter “qualified joint venture” in the search box. I didn t file my 2011 taxes Farm Crew Leaders You are an employer of farmworkers if you are a crew leader. I didn t file my 2011 taxes A crew leader is a person who furnishes and pays (either on his or her own behalf or on behalf of the farm operator) workers to do farmwork for the farm operator. I didn t file my 2011 taxes If there is no written agreement between you and the farm operator stating that you are his or her employee, and if you pay the workers (either for yourself or for the farm operator), then you are a crew leader. I didn t file my 2011 taxes 3. I didn t file my 2011 taxes Employee's Social Security Number (SSN) An employee's social security number (SSN) consists of nine digits separated as follows: 000-00-0000. I didn t file my 2011 taxes You must get each employee's name and SSN and enter them on Form W-2AS, W-2CM, W-2GU, or W-2VI. I didn t file my 2011 taxes If you do not report the employee's correct name and SSN, you may owe a penalty unless you have reasonable cause. I didn t file my 2011 taxes See Publication 1586, Reasonable Cause Regulations and Requirements for Missing and Incorrect Name/TINs, for information on the requirement to solicit the employee's SSN. I didn t file my 2011 taxes Employee's social security card. I didn t file my 2011 taxes   You should ask the employee to show you his or her social security card. I didn t file my 2011 taxes The employee may show the card if it is available. I didn t file my 2011 taxes Do not accept a social security card that says “Not valid for employment. I didn t file my 2011 taxes ” A social security number issued with this legend does not permit employment. I didn t file my 2011 taxes You may, but you are not required to, photocopy the social security card if the employee provides it. I didn t file my 2011 taxes If an employee does not have a social security card or needs a new one, the employee should apply for one on Form SS-5 and submit the necessary documentation. I didn t file my 2011 taxes The employee must complete and sign Form SS-5; it cannot be filed by the employer. I didn t file my 2011 taxes You may be asked to supply a letter to accompany Form SS-5 if the employee has exceeded his or her yearly or lifetime limit for the number of replacement cards allowed. I didn t file my 2011 taxes If your employee has applied for an SSN but has not received the card before you must file your Form W-2 reports, and you are filing your reports on paper, enter “Applied For” in box d. I didn t file my 2011 taxes Enter all zeroes in the SSN field if filing electronically. I didn t file my 2011 taxes When the employee receives the SSN, file Copy A of Form W-2c with SSA to show the employee's SSN. I didn t file my 2011 taxes Correctly record the employee's name and SSN. I didn t file my 2011 taxes   Record the name and number of each employee as they appear on his or her social security card. I didn t file my 2011 taxes If the name is not correct as shown on the card (for example, because of marriage or divorce), the employee should request a corrected card from the SSA. I didn t file my 2011 taxes Continue to use the old name until the employee shows you the replacement social security card with the corrected name. I didn t file my 2011 taxes   If the SSA issues the employee a replacement card after a name change, or a new card with a different social security number after a change in alien work status, file a Form W-2c to correct the name/SSN reported on the most recently filed Form W-2AS, W-2CM, W-2GU, or W-2VI. I didn t file my 2011 taxes It is not necessary to correct other years if the previous name and SSN were used for years before the most recent Form W-2. I didn t file my 2011 taxes Where to get and file social security number application forms. I didn t file my 2011 taxes    U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Social Security Administration, 8000 Nisky Center, First Floor, Suite 2, St. I didn t file my 2011 taxes Thomas, VI 00802. I didn t file my 2011 taxes  Guam—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Social Security Administration, 655 Harmon Loop Road, Suite 300, Dededo, GU 96929. I didn t file my 2011 taxes  American Samoa—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Social Security Administration, Pago Plaza, Suite 117, Pago Pago, AS 96799. I didn t file my 2011 taxes  Commonwealth of the Northern Mariana Islands—U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Social Security Administration, MH Building, Suite 201, Saipan, MP 96950. I didn t file my 2011 taxes Verification of social security numbers. I didn t file my 2011 taxes   Employers and authorized reporting agents can use the Social Security Number Verification Service (SSNVS) to instantly verify up to 10 names and SSNs (per screen) at a time, or submit an electronic file of up to 250,000 names and SSNs and usually receive the results the next business day. I didn t file my 2011 taxes Visit www. I didn t file my 2011 taxes socialsecurity. I didn t file my 2011 taxes gov/employer/ssnv. I didn t file my 2011 taxes htm for more information. I didn t file my 2011 taxes Registering for SSNVS. I didn t file my 2011 taxes   You must register online and receive authorization from your employer to use SSNVS. I didn t file my 2011 taxes To register, visit SSA's website at www. I didn t file my 2011 taxes ssa. I didn t file my 2011 taxes gov/employer and click on the Business Services Online link. I didn t file my 2011 taxes Follow the registration instructions to obtain a user identification (ID) and password. I didn t file my 2011 taxes You will need to provide the following information about yourself and your company. I didn t file my 2011 taxes Name. I didn t file my 2011 taxes SSN. I didn t file my 2011 taxes Date of birth. I didn t file my 2011 taxes Type of employer. I didn t file my 2011 taxes EIN. I didn t file my 2011 taxes Company name, address, and telephone number. I didn t file my 2011 taxes Email address. I didn t file my 2011 taxes   When you have completed the online registration process, SSA will mail a one-time activation code to your employer. I didn t file my 2011 taxes You must enter the activation code online to use SSNVS. I didn t file my 2011 taxes 4. I didn t file my 2011 taxes Wages and Other Compensation Generally, all wages are subject to social security and Medicare tax (and FUTA tax for U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands employers). I didn t file my 2011 taxes However, wages subject to social security tax and FUTA tax are limited by a wage base amount that you pay to each employee for the year. I didn t file my 2011 taxes The wage base for social security tax is $117,000 for 2014. I didn t file my 2011 taxes After you pay $117,000 to an employee in 2014, including tips, do not withhold social security tax on any amount that you later pay to the employee for the year. I didn t file my 2011 taxes The wage base for FUTA tax is $7,000 for 2014. I didn t file my 2011 taxes All wages are subject to Medicare tax. I didn t file my 2011 taxes The wages may be in cash or in other forms, such as an automobile for personal use. I didn t file my 2011 taxes Wages include salaries, vacation allowances, bonuses, commissions, and fringe benefits. I didn t file my 2011 taxes It does not matter how payments are measured or paid. I didn t file my 2011 taxes See the table in section 12 for exceptions to social security, Medicare, and FUTA taxes on wages. I didn t file my 2011 taxes See section 5 and section 6 for a discussion of how the rules apply to tips and farmworkers. I didn t file my 2011 taxes Social security and Medicare taxes apply to most payments of sick pay, including payments by third parties such as insurance companies. I didn t file my 2011 taxes Special rules apply to the reporting of third-party sick pay. I didn t file my 2011 taxes For details, see Publication 15-A. I didn t file my 2011 taxes Determine the value of noncash pay (such as goods, lodging, and meals) by its fair market value. I didn t file my 2011 taxes However, see Fringe Benefits , later in this section. I didn t file my 2011 taxes Except for farmworkers and household employees, this kind of pay may be subject to social security, Medicare, and FUTA taxes. I didn t file my 2011 taxes Back pay, including retroactive wage increases (but not amounts paid as liquidated damages), is taxed as ordinary wages in the year paid. I didn t file my 2011 taxes For information on reporting back pay to the Social Security Administration, see Publication 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration. I didn t file my 2011 taxes Travel and business expenses. I didn t file my 2011 taxes   Payments to your employee for travel and other necessary expenses of your business generally are included in taxable wages if (a) your employee is not required to or does not substantiate timely those expenses to you with receipts or other documentation, or (b) you advance an amount to your employee for business expenses and your employee is not required to or does not return timely any amount that he or she does not substantiate. I didn t file my 2011 taxes Sick pay. I didn t file my 2011 taxes   In general, sick pay is any amount that you pay, under a plan that you take part in, to an employee because of sickness or injury. I didn t file my 2011 taxes These amounts are sometimes paid by a third party, such as an insurance company. I didn t file my 2011 taxes In either case, these payments are subject to social security and Medicare taxes (and FUTA tax for U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands employers). I didn t file my 2011 taxes Sick pay becomes exempt from these taxes after the end of 6 calendar months after the calendar month the employee last worked for the employer. I didn t file my 2011 taxes Publication 15-A explains the employment tax rules that apply to sick pay, disability benefits, and similar payments to employees. I didn t file my 2011 taxes Fringe Benefits Generally, fringe benefits are includible in the gross income of an employee and are subject to employment taxes. I didn t file my 2011 taxes Examples of fringe benefits include the use of an automobile, aircraft flights that you provide, free or discounted commercial airline flights, vacations, discounts on property or services, memberships in country clubs or other social clubs, and tickets to entertainment or sporting events. I didn t file my 2011 taxes In general, the amount included in the employee's income is the excess of the fair market value of the benefit over the sum of any amount paid for it by the employee and any amount excluded by law. I didn t file my 2011 taxes For more information, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. I didn t file my 2011 taxes When fringe benefits are treated as paid. I didn t file my 2011 taxes   You can choose to treat certain noncash fringe benefits (including personal use of an automobile provided by you) as paid by the pay period, quarter, or on any other basis that you choose, but they must be treated as paid at least annually. I didn t file my 2011 taxes You do not have to make a formal choice of payment dates or notify the IRS. I didn t file my 2011 taxes You do not have to use the same basis for all employees. I didn t file my 2011 taxes You may change methods as often as you like, as long as all benefits provided in a calendar year are treated as paid no later than December 31 of the calendar year. I didn t file my 2011 taxes However, see Special accounting rule for fringe benefits provided during November and December , later in this section. I didn t file my 2011 taxes   You can treat the value of a single taxable noncash fringe benefit as paid on one or more dates in the same calendar year, even if the employee gets the entire benefit at one time. I didn t file my 2011 taxes However, once you elect the payment dates, you must report the taxes on your return in the same tax period in which you treated them as paid. I didn t file my 2011 taxes This election does not apply to a fringe benefit where real property or investment personal property is transferred. I didn t file my 2011 taxes Withholding social security and Medicare taxes on fringe benefits. I didn t file my 2011 taxes   You add the value of fringe benefits to regular wages for a payroll period and figure social security and Medicare taxes on the total. I didn t file my 2011 taxes   If you withhold less than the required amount of social security and Medicare taxes from the employee in a calendar year but report and pay the proper amount, you may recover the taxes from the employee. I didn t file my 2011 taxes Depositing taxes on fringe benefits. I didn t file my 2011 taxes   Once you choose payment dates for taxable noncash fringe benefits, you must deposit taxes in the same deposit period that you treat the fringe benefits as paid. I didn t file my 2011 taxes You may make a reasonable estimate of the value of the fringe benefits. I didn t file my 2011 taxes In general, the value of taxable noncash fringe benefits provided in a calendar year must be determined by January 31 of the following year. I didn t file my 2011 taxes   You may claim a refund of overpayments or elect to have any overpayment applied to the next employment tax return. I didn t file my 2011 taxes If deposits are underpaid, see Deposit Penalties in section 8. I didn t file my 2011 taxes Valuation of vehicles provided to employees. I didn t file my 2011 taxes    If you provide a vehicle to your employees, you may either determine the actual value of the benefit for the entire calendar year, taking into account the business use of the vehicle, or consider the entire use for the calendar year as personal and include 100% of the value of the vehicle in the employee's income. I didn t file my 2011 taxes For reporting information to employees, see the box 14 instructions in the General Instructions for Forms W-2 and W-3. I didn t file my 2011 taxes Special accounting rule for fringe benefits provided during November and December. I didn t file my 2011 taxes   You may choose to treat the value of taxable noncash fringe benefits provided during November and December as paid in the next year. I didn t file my 2011 taxes However, this applies only to those benefits that you actually provided during November and December, not to those you merely treated as paid during those months. I didn t file my 2011 taxes   If you use this rule, you must notify each affected employee between the time of the employee's last paycheck of the calendar year and at or near the time that you give the employee Form W-2AS, W-2CM, W-2GU, or W-2VI. I didn t file my 2011 taxes If you use the special accounting rule, your employee must also use it for the same period that you use it. I didn t file my 2011 taxes You cannot use this rule for a fringe benefit of real property or tangible or intangible real property of a kind normally held for investment that is transferred to your employee. I didn t file my 2011 taxes 5. I didn t file my 2011 taxes Tips Tips that your employee receives from customers are generally subject to social security and Medicare withholding. I didn t file my 2011 taxes Your employee must report cash tips to you by the 10th of the month after the month that the tips are received. I didn t file my 2011 taxes The report should include tips you paid over to the employee for charge customers, tips the employee received directly from customers, and tips received from other employees under any tip-sharing arrangement. I didn t file my 2011 taxes Both directly and indirectly tipped employees must report tips to you. I didn t file my 2011 taxes The report should not include tips that the employee paid out to other employees. I didn t file my 2011 taxes No report is required for months when tips are less than $20. I didn t file my 2011 taxes Your employees report tips on Form 4070, Employee's Report of Tips to Employer, or on a similar statement. I didn t file my 2011 taxes They may also use Form 4070A, Employee's Daily Record of Tips, to keep a record of their tips. I didn t file my 2011 taxes Both forms are included in Publication 1244, Employee's Daily Record of Tips and Report to Employer, available at IRS. I didn t file my 2011 taxes gov. I didn t file my 2011 taxes The statement must be signed by the employee and must include: The employee's name, address, and SSN, Your name and address, The month or period that the report covers, and The total tips received during the month or period. I didn t file my 2011 taxes You are permitted to establish a system for electronic tip reporting by employees. I didn t file my 2011 taxes See Regulations section 31. I didn t file my 2011 taxes 6053-1(d). I didn t file my 2011 taxes Collecting taxes on tips. I didn t file my 2011 taxes   You must collect the employee social security and Medicare taxes on the employee's tips. I didn t file my 2011 taxes You can also collect these taxes from the employee's wages or from other funds that he or she makes available. I didn t file my 2011 taxes Stop collecting the employee social security tax when his or her total wages and tips for 2014 reach $117,000. I didn t file my 2011 taxes Collect the employee Medicare tax for the whole year on all wages and tips. I didn t file my 2011 taxes   You are responsible for the employer social security tax on wages and tips until the wages (including tips) reach the wage base limit. I didn t file my 2011 taxes You are responsible for the employer Medicare tax for the whole year on all wages and tips. I didn t file my 2011 taxes File Form 941-SS (or Form 944) to report withholding and employer taxes on tips. I didn t file my 2011 taxes The withholding rules for withholding an employee's share of Medicare tax on tips also apply to withholding the Additional Medicare Tax once wages and tips exceed $200,000 in the calendar year. I didn t file my 2011 taxes Ordering rule. I didn t file my 2011 taxes   If, by the 10th of the month after the month you received an employee's report on tips, you do not have enough employee funds available to deduct the employee social security and Medicare tax on tips, you no longer have to collect it and are not liable for it. I didn t file my 2011 taxes Reporting tips. I didn t file my 2011 taxes   Report tips and any collected and uncollected social security in boxes 1, 5, 7, and 12 on Forms W-2AS, W-2CM, W-2GU, or W-2VI and on Form 941-SS, lines 5b, 5c, and 5d (Form 944, lines 4b, 4c, and 4d). I didn t file my 2011 taxes Do not include any uncollected Additional Medicare Tax in box 12 of Form W-2. I didn t file my 2011 taxes Report an adjustment on Form 941-SS, line 9 (Form 944, line 6), for the uncollected social security and Medicare taxes. I didn t file my 2011 taxes The table in section 12 shows how tips are treated for FUTA tax purposes. I didn t file my 2011 taxes   Revenue Ruling 2012-18 provides guidance for employers regarding social security and Medicare taxes imposed on tips, including information on the reporting of the employer share of social security and Medicare taxes under section 3121(q), the difference between tips and service charges, and the section 45B credit. I didn t file my 2011 taxes See Revenue Ruling 2012-18, 2012-26 I. I didn t file my 2011 taxes R. I didn t file my 2011 taxes B. I didn t file my 2011 taxes 1032, available at www. I didn t file my 2011 taxes irs. I didn t file my 2011 taxes gov/irb/2012-26_IRB/ar07. I didn t file my 2011 taxes html. I didn t file my 2011 taxes 6. I didn t file my 2011 taxes Social Security and Medicare Taxes for Farmworkers The tests described below apply only to services that are defined as agricultural labor (farmwork). I didn t file my 2011 taxes In general, you are an employer of farmworkers if your employees: Raise or harvest agricultural or horticultural products on your farm (including the raising and feeding of livestock); Work in connection with the operation, management, conservation, improvement, or maintenance of your farm and its tools and equipment; Provide services relating to salvaging timber, or clearing land of brush and other debris, left by a hurricane (also known as hurricane labor); Handle, process, or package any agricultural or horticultural commodity if you produced over half of the commodity (for a group of up to 20 unincorporated operators, all of the commodity); or Do work for you related to cotton ginning, turpentine, gum resin products, or the operation and maintenance of irrigation facilities. I didn t file my 2011 taxes For this purpose, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards. I didn t file my 2011 taxes Farmwork does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as a retail store or a greenhouse used primarily for display or storage. I didn t file my 2011 taxes A “share farmer” working for you is not your employee. I didn t file my 2011 taxes However, the share farmer may be subject to self-employment tax. I didn t file my 2011 taxes In general, share farming is an arrangement in which certain commodity products are shared between the farmer and the owner (or tenant) of the land. I didn t file my 2011 taxes For details, see Regulations section 31. I didn t file my 2011 taxes 3121(b)(16)-1. I didn t file my 2011 taxes The $150 Test or the $2,500 Test All cash wages that you pay to any employee for farmwork are subject to social security and Medicare taxes if either of the following two tests is met. I didn t file my 2011 taxes You pay cash wages to the employee of $150 or more in a year (count all cash wages paid on a time, piecework, or other basis) for farmwork. I didn t file my 2011 taxes The $150 test applies separately to each farmworker that you employ. I didn t file my 2011 taxes If you employ a family of workers, each member is treated separately. I didn t file my 2011 taxes Do not count wages paid by other employers. I didn t file my 2011 taxes The total that you pay for farmwork (cash and noncash) to all of your employees is $2,500 or more during the year. I didn t file my 2011 taxes Exceptions. I didn t file my 2011 taxes   The $150 and $2,500 tests do not apply to wages that you pay to a farmworker who receives less than $150 in annual cash wages and the wages are not subject to social security and Medicare taxes even if you pay $2,500 or more in that year to all of your farmworkers if the farmworker: Is employed in agriculture as a hand-harvest laborer, Is paid piece rates in an operation that is usually paid on a piece-rate basis in the region of employment, Commutes daily from his or her home to the farm, and Had been employed in agriculture less than 13 weeks in the preceding calendar year. I didn t file my 2011 taxes   Amounts that you pay to these seasonal farmworkers, however, count toward the $2,500-or-more test to determine whether wages that you pay to other farmworkers are subject to social security and Medicare taxes. I didn t file my 2011 taxes 7. I didn t file my 2011 taxes How To Figure Social Security and Medicare Taxes The tax rate for social security is 6. I didn t file my 2011 taxes 2% (amount withheld) each for the employer and employee (12. I didn t file my 2011 taxes 4% total). I didn t file my 2011 taxes The social security wage base limit is $117,000. I didn t file my 2011 taxes The tax rate for Medicare is 1. I didn t file my 2011 taxes 45% (amount withheld) each for the employee and employer (2. I didn t file my 2011 taxes 9% total). I didn t file my 2011 taxes There is no wage base limit for Medicare tax; all covered wages are subject to Medicare tax. I didn t file my 2011 taxes Multiply each wage payment by these percentages to figure the tax to withhold from employees. I didn t file my 2011 taxes Employers report both the employee and employer shares on Forms 941-SS, 944, or Form 943 (farm employment). I didn t file my 2011 taxes See section 5 for information on tips. I didn t file my 2011 taxes Additional Medicare Tax withholding. I didn t file my 2011 taxes   In addition to withholding Medicare tax at 1. I didn t file my 2011 taxes 45%, you must withhold a 0. I didn t file my 2011 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes Additional Medicare Tax is only imposed on the employee. I didn t file my 2011 taxes There is no employer share of Additional Medicare Tax. I didn t file my 2011 taxes 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. I didn t file my 2011 taxes   For more information on what wages are subject to Medicare tax, see the chart Special Rules for Various Types of Employment and Payments in section 12. I didn t file my 2011 taxes For more information on Additional Medicare Tax, visit IRS. I didn t file my 2011 taxes gov and enter “Additional Medicare Tax” in the search box. I didn t file my 2011 taxes Deducting the tax. I didn t file my 2011 taxes   Deduct the employee tax from each wage payment. I didn t file my 2011 taxes If you are not sure that the wages that you pay to a farmworker during the year will be taxable, you may either deduct the tax when you make the payments or wait until the $2,500 test or the $150 test explained in section 6 has been met. I didn t file my 2011 taxes Employee's portion of taxes paid by employer. I didn t file my 2011 taxes   If you pay your employee's social security and Medicare taxes without deducting them from the employee's pay, you must include the amount of the payments in the employee's wages for social security and Medicare taxes. I didn t file my 2011 taxes This increase in the employee's wage payment for your payment of the employee's social security and Medicare taxes is also subject to employee social security and Medicare taxes. I didn t file my 2011 taxes This again increases the amount of the additional taxes that you must pay. I didn t file my 2011 taxes Household and agricultural employers. I didn t file my 2011 taxes   This discussion does not apply to household and agricultural employers. I didn t file my 2011 taxes If you pay a household or agricultural employee's social security and Medicare taxes, these payments must be included in the employee's wages. I didn t file my 2011 taxes However, this wage increase due to the tax payments is not subject to social security or Medicare taxes as discussed in this section. I didn t file my 2011 taxes See Publication 15-A for details. I didn t file my 2011 taxes Sick pay payments. I didn t file my 2011 taxes   Social security and Medicare taxes apply to most payments of sick pay, including payments made by third parties such as insurance companies. I didn t file my 2011 taxes For details on third-party payers of sick pay, see Publication 15-A. I didn t file my 2011 taxes 8. I didn t file my 2011 taxes Depositing Taxes You must deposit social security and Medicare taxes if your tax liability (Form 941-SS, line 10; Form 944, line 7; or Form 943, line 11) is $2,500 or more for the tax return period. I didn t file my 2011 taxes You must make the deposit by electronic funds transfer. I didn t file my 2011 taxes For more information about electronic funds transfers, see How To Deposit , later in this section. I didn t file my 2011 taxes Payment with Return $2,500 rule. I didn t file my 2011 taxes   Instead of making deposits during the current quarter, you can pay your total Form 941-SS tax liability when you timely file Form 941-SS if: Your total Form 941-SS tax liability for either the current quarter or the preceding quarter is less than $2,500 and You do not incur a $100,000 next-day deposit obligation during the current quarter. I didn t file my 2011 taxes   If you are not sure your total liability for the current quarter will be less than $2,500, (and your liability for the preceding quarter was not less than $2,500), make deposits using the semiweekly or monthly rules so you won't be subject to failure to deposit penalties. I didn t file my 2011 taxes Employers who have been notified to file Form 944 can pay their tax liability due for the fourth quarter with Form 944, if their fourth quarter tax liability is less than $2,500. I didn t file my 2011 taxes Employers must have deposited any tax liability due for the first, second, and third quarters, according to the deposit rules, in order to avoid failure-to-deposit penalties for deposits due during those quarters. I didn t file my 2011 taxes Only monthly schedule depositors are allowed to make an Accuracy of Deposits Rule payment with the return. I didn t file my 2011 taxes Semiweekly schedule depositors must timely deposit the amount. I didn t file my 2011 taxes See Accuracy of Deposits Rule and How To Deposit, later in this section. I didn t file my 2011 taxes When To Deposit Under the rules discussed below, the only difference between farm and nonfarm workers' employment tax deposit rules is the lookback period. I didn t file my 2011 taxes Therefore, farm and nonfarm workers are discussed together except where noted. I didn t file my 2011 taxes Depending on your total taxes reported during a lookback period (discussed later), you are either a monthly schedule depositor or a semiweekly schedule depositor. I didn t file my 2011 taxes The terms “monthly schedule depositor” and “semiweekly schedule depositor” do not refer to how often you pay your employees or how often you are required to make deposits. I didn t file my 2011 taxes The terms identify which set of rules that you must follow when a tax liability arises (for example, when you have a payday). I didn t file my 2011 taxes You will need to determine your deposit schedule for a calendar year based on the total employment taxes reported on Forms 941-SS, line 10; Form 944, line 7; or Form 943, line 9, for your lookback period (defined below). I didn t file my 2011 taxes If you filed both Forms 941-SS and 941 during the lookback period, combine the tax liabilities for these returns for purposes of determining your deposit schedule. I didn t file my 2011 taxes Determine your deposit schedule for Form 943 separately from Forms 941-SS and 941. I didn t file my 2011 taxes Lookback period for employers of nonfarm workers. I didn t file my 2011 taxes   The lookback period for Form 941-SS (or Form 941) consists of four quarters beginning July 1 of the second preceding year and ending June 30 of the prior year. I didn t file my 2011 taxes These four quarters are your lookback period even if you did not report any taxes for any of the quarters. I didn t file my 2011 taxes For 2014, the lookback period is July 1, 2012, through June 30, 2013. I didn t file my 2011 taxes    Table 1. I didn t file my 2011 taxes Lookback Period for Calendar Year 2014 Lookback Period July 1, 2012 Oct. I didn t file my 2011 taxes 1, 2012 Jan. I didn t file my 2011 taxes 1, 2013 Apr. I didn t file my 2011 taxes 1, 2013 through through through through Sep. I didn t file my 2011 taxes 30, 2012 Dec. I didn t file my 2011 taxes 31, 2012 Mar. I didn t file my 2011 taxes 31, 2013 June 30, 2013    The lookback period for Form 944 is the second calendar year preceding the current calendar year. I didn t file my 2011 taxes For example, the lookback period for calendar year 2014 is calendar year 2012. I didn t file my 2011 taxes In addition, for employers who filed Form 944 for 2012 or for 2013 and will file Form 941-SS (or Form 941) for 2014, the lookback period for 2014 is the second calendar year preceding the current calendar year, that is, 2012. I didn t file my 2011 taxes Lookback period for employers of farmworkers. I didn t file my 2011 taxes   The lookback period for Form 943 is the second calendar year preceding the current calendar year. I didn t file my 2011 taxes The lookback period for calendar year 2014 is calendar year 2012. I didn t file my 2011 taxes Adjustments to lookback period taxes. I didn t file my 2011 taxes   To determine your taxes for the lookback period, use only the tax that you reported on the original returns (Forms 941-SS, 943, or 944). I didn t file my 2011 taxes Do not include any adjustments shown on Form 941-X, 943-X, or 944-X. I didn t file my 2011 taxes Example. I didn t file my 2011 taxes   An employer originally reported total taxes of $45,000 for the lookback period. I didn t file my 2011 taxes The employer discovered during January 2014 that the tax reported during the lookback period was understated by $10,000 and corrected this error by filing Form 941-X. I didn t file my 2011 taxes The employer is a monthly schedule depositor for 2014 because the lookback period tax liabilities are based on the amounts originally reported, and they were $50,000 or less. I didn t file my 2011 taxes Deposit Period The term “deposit period” refers to the period during which tax liabilities are accumulated for each required deposit due date. I didn t file my 2011 taxes For monthly schedule depositors, the deposit period is a calendar month. I didn t file my 2011 taxes The deposit periods for semiweekly schedule depositors are Wednesday through Friday and Saturday through Tuesday. I didn t file my 2011 taxes Monthly Deposit Schedule If your total tax reported for the lookback period is $50,000 or less, you are a monthly schedule depositor for the current year. I didn t file my 2011 taxes You must deposit taxes on wage payments made during a calendar month by the 15th day of the following month. I didn t file my 2011 taxes New employers. I didn t file my 2011 taxes   Your tax liability for any quarter in the lookback period before the date you started or acquired your business is considered to be zero. I didn t file my 2011 taxes Therefore, you are a monthly schedule depositor for the first calendar year of your business (but see the $100,000 Next-Day Deposit Rule , later in this section). I didn t file my 2011 taxes Semiweekly Deposit Schedule If your total tax reported for the lookback period is more than $50,000, you are a semiweekly schedule depositor for the current year. I didn t file my 2011 taxes If you are a semiweekly schedule depositor, you must deposit on Wednesday and/or Friday, depending on what day of the week that you make wage payments, as follows. I didn t file my 2011 taxes Deposit taxes on wage payments made on Wednesday, Thursday, and/or Friday by the following Wednesday. I didn t file my 2011 taxes Deposit taxes on wage payments made on Saturday, Sunday, Monday, and/or Tuesday by the following Friday. I didn t file my 2011 taxes Semiweekly depositors are generally not required to deposit twice a week if their payments were in the same semiweekly period unless the $100,000 Next-Day Deposit Rule , discussed later in this section, applies. I didn t file my 2011 taxes For example, if you made a payment on both Wednesday and Friday and incurred taxes of $10,000 for each pay date, deposit the $20,000 on the following Wednesday. I didn t file my 2011 taxes If you made no additional payments on Saturday through Tuesday, no deposit is due on Friday. I didn t file my 2011 taxes Semiweekly deposit period spanning two quarters. I didn t file my 2011 taxes   If you have more than one pay date during a semiweekly period and the pay dates fall in different calendar quarters, you will need to make separate deposits for the separate liabilities. I didn t file my 2011 taxes Example. I didn t file my 2011 taxes   If you have a pay date on Monday, March 31, 2014 (first quarter), and another pay date on Tuesday, April 1, 2014 (second quarter), two separate deposits will be required even though the pay dates fall within the same semiweekly period. I didn t file my 2011 taxes Both deposits will be due on Friday, April 4, 2014 (3 business days from the end of the semiweekly deposit period). I didn t file my 2011 taxes Examples of Monthly and Semiweekly Schedules Employers of nonfarm workers. I didn t file my 2011 taxes   Rose Co. I didn t file my 2011 taxes reported Form 941-SS taxes as follows: 2013 Lookback Period 3rd Quarter 2011 $12,000 4th Quarter 2011 12,000 1st Quarter 2012 12,000 2nd Quarter 2012 12,000   $48,000 2014 Lookback Period 3rd Quarter 2012 $12,000 4th Quarter 2012 12,000 1st Quarter 2013 12,000 2nd Quarter 2013 15,000   $51,000 Rose Co. I didn t file my 2011 taxes is a monthly schedule depositor for 2013 because its taxes for the four quarters in its lookback period ($48,000 for the 3rd quarter of 2011 through the 2nd quarter of 2012) were not more than $50,000. I didn t file my 2011 taxes However, for 2014, Rose Co. I didn t file my 2011 taxes is a semiweekly schedule depositor because the total taxes for the four quarters in its lookback period ($51,000 for the 3rd quarter of 2012 through the 2nd quarter of 2013) exceeded $50,000. I didn t file my 2011 taxes Employers of farmworkers. I didn t file my 2011 taxes   Red Co. I didn t file my 2011 taxes reported taxes on its 2012 Form 943, line 9, of $48,000. I didn t file my 2011 taxes On its 2013 Form 943, line 11, it reported taxes of $60,000. I didn t file my 2011 taxes   Red Co. I didn t file my 2011 taxes is a monthly schedule depositor for 2014 because its taxes for its lookback period ($48,000 for calendar year 2012) were not more than $50,000. I didn t file my 2011 taxes However, for 2015, Red Co. I didn t file my 2011 taxes is a semiweekly schedule depositor because the total taxes for its lookback period ($60,000 for calendar year 2013) exceeded $50,000. I didn t file my 2011 taxes New agricultural employers. I didn t file my 2011 taxes   New agricultural employers filing Form 943 are monthly schedule depositors for the first and second calendar years of their business because their taxes for the lookback period (2 years) are considered to be zero. I didn t file my 2011 taxes However, see the $100,000 Next-Day Deposit Rule , later in this section. I didn t file my 2011 taxes Deposits on Business Days Only If a deposit due date falls on a day that is not a business day, the deposit is considered timely if it is made by the close of the next business day. I didn t file my 2011 taxes A business day is any day other than a Saturday, Sunday, or legal holiday. I didn t file my 2011 taxes For example, if a deposit is required to be made on Friday, but Friday is a legal holiday, the deposit is considered timely if it is made by the following Monday (if Monday is a business day). I didn t file my 2011 taxes Semiweekly schedule depositors have at least 3 business days to make a deposit. I didn t file my 2011 taxes If any of the 3 weekdays after the end of a semiweekly period is a legal holiday, you will have an additional day for each day that is a legal holiday to make the required deposit. I didn t file my 2011 taxes For example, if a semiweekly schedule depositor accumulated taxes for payments made on Friday and the following Monday is a legal holiday, the deposit normally due on Wednesday may be made on Thursday (this allows 3 business days to make the deposit). I didn t file my 2011 taxes Legal holiday. I didn t file my 2011 taxes   The term “legal holiday” means any legal holiday in the District of Columbia. I didn t file my 2011 taxes Legal holidays for 2014 are listed below. I didn t file my 2011 taxes January 1—New Year's Day January 20—Birthday of Martin Luther King, Jr. I didn t file my 2011 taxes February 17—Washington's Birthday April 16—District of Columbia Emancipation Day May 26—Memorial Day July 4—Independence Day September 1—Labor Day October 13—Columbus Day November 11—Veterans Day November 27—Thanksgiving Day December 25—Christmas Day Application of Monthly and Semiweekly Schedules The following examples illustrate the procedure for determining the deposit date under the two different deposit schedules. I didn t file my 2011 taxes Monthly schedule example. I didn t file my 2011 taxes   Spruce Co. I didn t file my 2011 taxes is a monthly schedule depositor with seasonal employees. I didn t file my 2011 taxes It paid wages each Friday during August but did not pay any wages during September. I didn t file my 2011 taxes Under the monthly deposit schedule, Spruce Co. I didn t file my 2011 taxes must deposit the combined tax liabilities for the four August paydays by September 15. I didn t file my 2011 taxes Spruce Co. I didn t file my 2011 taxes does not have a deposit requirement for September (due by October 15) because no wages were paid and, therefore, it did not have a tax liability for September. I didn t file my 2011 taxes Semiweekly schedule example. I didn t file my 2011 taxes   Green, Inc. I didn t file my 2011 taxes is a semiweekly schedule depositor and pays wages once each month on the last Friday of the month. I didn t file my 2011 taxes Although Green, Inc. I didn t file my 2011 taxes , has a semiweekly deposit schedule, it will deposit just once a month because it pays wages only once a month. I didn t file my 2011 taxes The deposit, however, will be made under the semiweekly deposit schedule as follows: Green, Inc. I didn t file my 2011 taxes ’s tax liability for the April 25, 2014 (Friday), payday must be deposited by April 30, 2014 (Wednesday). I didn t file my 2011 taxes Under the semiweekly deposit schedule, liabilities for wages paid on Wednesday through Friday must be deposited by the following Wednesday. I didn t file my 2011 taxes $100,000 Next-Day Deposit Rule If you accumulate taxes of $100,000 or more on any day during a deposit period, you must deposit by the close of the next business day, whether you are a monthly or a semiweekly schedule depositor. I didn t file my 2011 taxes For purposes of the $100,000 rule, do not continue accumulating taxes after the end of a deposit period. I didn t file my 2011 taxes For example, if a semiweekly schedule depositor has accumulated taxes of $95,000 on Tuesday and $10,000 on Wednesday, the $100,000 next-day deposit rule does not apply because the $10,000 is accumulated in the next deposit period. I didn t file my 2011 taxes Thus, $95,000 must be deposited by Friday and $10,000 must be deposited by the following Wednesday. I didn t file my 2011 taxes However, once you accumulate at least $100,000 in a deposit period, stop accumulating at the end of that day and begin to accumulate anew on the next day. I didn t file my 2011 taxes For example, Fir Co. I didn t file my 2011 taxes is a semiweekly schedule depositor. I didn t file my 2011 taxes On Monday, Fir Co. I didn t file my 2011 taxes accumulates taxes of $110,000 and must deposit on Tuesday, the next business day. I didn t file my 2011 taxes On Tuesday, Fir Co. I didn t file my 2011 taxes accumulates additional taxes of $30,000. I didn t file my 2011 taxes Because the $30,000 is not added to the previous $110,000 and is less than $100,000, Fir Co. I didn t file my 2011 taxes does not have to deposit the $30,000 until Friday (following the semiweekly deposit schedule). I didn t file my 2011 taxes If you are a monthly schedule depositor and you accumulate a $100,000 tax liability on any day during a month, you become a semiweekly schedule depositor on the next day and remain so for the remainder of the calendar year and for the following calendar year. I didn t file my 2011 taxes Example. I didn t file my 2011 taxes   Elm, Inc. I didn t file my 2011 taxes started its business on May 1, 2014. I didn t file my 2011 taxes On May 8, it paid wages for the first time and accumulated a tax liability of $40,000. I didn t file my 2011 taxes On Friday, May 9, Elm, Inc. I didn t file my 2011 taxes paid wages and accumulated a liability of $60,000, making its accumulated Form 941-SS tax liability total $100,000. I didn t file my 2011 taxes Elm, Inc. I didn t file my 2011 taxes must deposit $100,000 by Monday, May 12, the next business day. I didn t file my 2011 taxes Because this was the first year of its business, the tax liability for its lookback period is considered to be zero, and it would be a monthly schedule depositor based on the lookback rules. I didn t file my 2011 taxes However, because Elm, Inc. I didn t file my 2011 taxes accumulated $100,000 on May 9, it became a semiweekly schedule depositor on May 10. I didn t file my 2011 taxes It will be a semiweekly schedule depositor for the remainder of 2014 and for 2015. I didn t file my 2011 taxes Accuracy of Deposits Rule You are required to deposit 100% of your tax liability on or before the deposit due date. I didn t file my 2011 taxes However, penalties will not be applied for depositing less than 100% if both of the following conditions are met. I didn t file my 2011 taxes Any deposit shortfall does not exceed the greater of $100 or 2% of the amount of taxes otherwise required to be deposited, and The deposit shortfall is paid or deposited by the shortfall makeup date as described below. I didn t file my 2011 taxes Makeup date for deposit shortfall: Monthly schedule depositor. I didn t file my 2011 taxes Deposit or pay the shortfall by the due date of your Form 941-SS, 944, or 943 for the period in which the shortfall occurred. I didn t file my 2011 taxes You may pay the shortfall with your return even if the amount is $2,500 or more. I didn t file my 2011 taxes Semiweekly schedule depositor. I didn t file my 2011 taxes Deposit by the earlier of: The first Wednesday or Friday (whichever comes first) that comes on or after the 15th of the month following the month in which the shortfall occurred, or The return due date for the period in which the shortfall occurred. I didn t file my 2011 taxes For example, if a semiweekly schedule depositor filing Form 941-SS has a deposit shortfall during July 2014, the shortfall makeup date is August 15, 2014 (Friday). I didn t file my 2011 taxes However, if the shortfall occurred on the required April 2 (Wednesday), deposit date for a March 28 (Friday) pay date, the return due date for the March 28 pay date (April 30) would come before the May 16 (Friday) shortfall makeup date. I didn t file my 2011 taxes In this case, the shortfall must be deposited by April 30, 2014. I didn t file my 2011 taxes Employers of Both Farm and Nonfarm Workers If you employ both farm and nonfarm workers, you must treat employment taxes for the farmworkers (Form 943 taxes) separately from employment taxes for the nonfarm workers (Form 941-SS or 944 taxes). I didn t file my 2011 taxes Form 943 taxes and Form 941-SS (or Form 944) taxes are not combined for purposes of applying any of the deposit rules. I didn t file my 2011 taxes If a deposit is due, deposit the Form 941-SS (or Form 944) taxes and Form 943 taxes separately, as discussed next. I didn t file my 2011 taxes How To Deposit You must deposit employment taxes by electronic funds transfer. I didn t file my 2011 taxes See Payment with Return , earlier in this section, for exceptions explaining when taxes may be paid with the tax return instead of being deposited. I didn t file my 2011 taxes Electronic deposit requirement. I didn t file my 2011 taxes   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). I didn t file my 2011 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). I didn t file my 2011 taxes If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. I didn t file my 2011 taxes   EFTPS is a free service provided by the Department of the Treasury. I didn t file my 2011 taxes To get more information or to enroll in EFTPS, call 1-800-555-4477 (U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands only) or 303-967-5916 (toll call). I didn t file my 2011 taxes You can also visit the EFTPS website at www. I didn t file my 2011 taxes eftps. I didn t file my 2011 taxes gov. I didn t file my 2011 taxes Additional information about EFTPS is also available in Publication 966. I didn t file my 2011 taxes When you receive your EIN. I didn t file my 2011 taxes   If you are a new employer that indicated a federal tax obligation when requesting an EIN, you will be pre-enrolled in EFTPS. I didn t file my 2011 taxes You will receive information about Express Enrollment in your Employer Identification Number (EIN) Package and an additional mailing containing your EFTPS personal identification number (PIN) and instructions for activating your PIN. I didn t file my 2011 taxes Follow the steps in your “How to Activate Your Enrollment” brochure to activate your enrollment and begin making your payroll tax deposits. I didn t file my 2011 taxes If you outsource any of your payroll and related tax duties to a third party payer, such as a payroll service provider or reporting agent, be sure to tell them about your EFTPS enrollment. I didn t file my 2011 taxes Deposit record. I didn t file my 2011 taxes   For your records, an Electronic Funds Transfer (EFT) Trace Number will be provided with each successful payment. I didn t file my 2011 taxes The number can be used as a receipt or to trace the payment. I didn t file my 2011 taxes Depositing on time. I didn t file my 2011 taxes   For deposits made by EFTPS to be on time, you must initiate the deposit by 8 p. I didn t file my 2011 taxes m. I didn t file my 2011 taxes Eastern time the day before the date the deposit is due. I didn t file my 2011 taxes If you use a third party to make deposits on your behalf, they may have different cutoff times. I didn t file my 2011 taxes Same-day payment option. I didn t file my 2011 taxes   If you fail to initiate a deposit transaction on EFTPS by 8 p. I didn t file my 2011 taxes m. I didn t file my 2011 taxes Eastern time the day before the date a deposit is due, you can still make your deposit on time by using the Federal Tax Application (FTA). I didn t file my 2011 taxes To use the same-day payment method, you will need to make arrangements with your financial institution ahead of time. I didn t file my 2011 taxes Please check with your financial institution regarding availability, deadlines, and costs. I didn t file my 2011 taxes Your financial institution may charge you a fee for payments made this way. I didn t file my 2011 taxes To learn more about the information you will need to provide your financial institution to make a same-day wire payment, please visit www. I didn t file my 2011 taxes eftps. I didn t file my 2011 taxes gov to download the Same-Day Payment Worksheet. I didn t file my 2011 taxes How to claim credit for overpayments. I didn t file my 2011 taxes   If you deposited more than the right amount of taxes for a tax period, you can choose on Form 941-SS, 941, 944, or 943 for that tax period to have the overpayment refunded or applied as a credit to your next return. I didn t file my 2011 taxes Do not ask EFTPS to request a refund from the IRS for you. I didn t file my 2011 taxes Deposit Penalties Penalties may apply if you do not make required deposits on time or if you make deposits of less than the required amount. I didn t file my 2011 taxes The penalties do not apply if any failure to make a proper and timely deposit was due to reasonable cause and not to willful neglect. I didn t file my 2011 taxes The IRS may also waive penalties if you inadvertently fail to deposit in the first quarter that a deposit is due, or the first quarter during which your frequency of deposits changed, if you timely filed your employment tax return. I didn t file my 2011 taxes For amounts not properly or timely deposited, the penalty rates are as follows. I didn t file my 2011 taxes 2% - Deposits made 1 to 5 days late. I didn t file my 2011 taxes 5% - Deposits made 6 to 15 days late. I didn t file my 2011 taxes 10% - Deposits made 16 or more days late. I didn t file my 2011 taxes Also applies to amounts paid within 10 days of the date of the first notice that the IRS sent asking for the tax due. I didn t file my 2011 taxes 10% - Amounts (that should have been deposited) paid directly to the IRS or paid with your tax return (but see Payment with Return , earlier in this section, for exceptions). I didn t file my 2011 taxes 15% - Amounts still unpaid more than 10 days after the date of the first notice that the IRS sent asking for the tax due or the day on which you received notice and demand for immediate payment, whichever is earlier. I didn t file my 2011 taxes Late deposit penalty amounts are determined using calendar days, starting from the due date of the liability. I didn t file my 2011 taxes Special rule for former Form 944 filers. I didn t file my 2011 taxes    If you filed Form 944 for the prior year and must file Forms 941-SS for the current year because your employment tax liability for the prior year exceeded the Form 944 eligibility requirement ($1,000 or less), the failure-to-deposit penalty will not apply to a late deposit of employment taxes for the first month of the current year if the taxes are deposited in full by March 15 of the current year. I didn t file my 2011 taxes Order in which deposits are applied. I didn t file my 2011 taxes   Deposits generally are applied to the most recent tax liability within the return period (quarter or year). I didn t file my 2011 taxes However, if you receive a failure-to-deposit penalty notice, you may designate how your payment is to be applied in order to minimize the amount of the penalty, if you do so within 90 days of the date of the notice. I didn t file my 2011 taxes Follow the instructions on the penalty notice that you received. I didn t file my 2011 taxes For more information on designating deposits, see Revenue Procedure 2001-58. I didn t file my 2011 taxes You can find Revenue Procedure 2001-58 on page 579 of Internal Revenue Bulletin 2001-50 at www. I didn t file my 2011 taxes irs. I didn t file my 2011 taxes gov/pub/irs-irbs/irb01-50. I didn t file my 2011 taxes pdf. I didn t file my 2011 taxes Example. I didn t file my 2011 taxes Cedar, Inc. I didn t file my 2011 taxes is required to make a deposit of $1,000 on July 15 and $1,500 on August 15. I didn t file my 2011 taxes It does not make the deposit on July 15. I didn t file my 2011 taxes On August 15, Cedar, Inc. I didn t file my 2011 taxes deposits $2,000. I didn t file my 2011 taxes Under the deposits rule, which applies deposits to the most recent tax liability, $1,500 of the deposit is applied to the August 15 deposit and the remaining $500 is applied to the July deposit. I didn t file my 2011 taxes Accordingly, $500 of the July 15 liability remains undeposited. I didn t file my 2011 taxes The penalty on this underdeposit will apply as explained earlier. I didn t file my 2011 taxes Trust fund recovery penalty. I didn t file my 2011 taxes   If federal income, social security, or Medicare taxes that must be withheld are not withheld or are not deposited or paid to the United States Treasury, the trust fund recovery penalty may apply. I didn t file my 2011 taxes The penalty is the full amount of the unpaid trust fund tax. I didn t file my 2011 taxes This penalty may apply to you if these unpaid taxes cannot be immediately collected from the employer or business. I didn t file my 2011 taxes   The trust fund recovery penalty may be imposed on all persons who are determined by the IRS to be responsible for collecting, accounting for, and paying over these taxes, and who acted willfully in not doing so. I didn t file my 2011 taxes   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, an accountant, a volunteer director/trustee, or an employee of a sole proprietorship, or any other person or entity that is responsible for collecting, accounting for, and paying over trust fund taxes. I didn t file my 2011 taxes A responsible person also may include one who signs checks for the business or otherwise has authority to cause the spending of business funds. I didn t file my 2011 taxes    Willfully means voluntarily, consciously, and intentionally. I didn t file my 2011 taxes A responsible person acts willfully if the person knows the required actions of collecting, accounting for or paying over trust fund taxes are not taking place, or recklessly disregards obvious and known risks to the government's right to receive trust fund taxes. I didn t file my 2011 taxes “Averaged” failure-to-deposit penalty. I didn t file my 2011 taxes   The IRS may assess an “averaged” failure-to-deposit (FTD) penalty of 2% to 10% if you are a monthly schedule depositor and did not properly complete Form 941-SS, line 14, when your tax liability shown on Form 941-SS, line 10, was $2,500 or more. I didn t file my 2011 taxes IRS may also assess this penalty of 2% to 10% if you are a semiweekly schedule depositor and your tax liability shown on Form 941-SS, line 10, was $2,500 or more and you did any of the following. I didn t file my 2011 taxes Completed Form 941-SS, line 14, instead of Schedule B (Form 941). I didn t file my 2011 taxes Failed to attach a properly completed Schedule B (Form 941). I didn t file my 2011 taxes Completed Schedule B (Form 941) incorrectly, for example, by entering tax deposits instead of tax liabilities in the numbered spaces. I didn t file my 2011 taxes   The IRS figures the penalty by allocating your total tax liability shown on Form 941-SS, line 10, equally throughout the tax period. I didn t file my 2011 taxes Your deposits and payments may not be counted as timely because IRS does not know the actual dates of your tax liabilities. I didn t file my 2011 taxes   You can avoid the penalty by reviewing your return before filing it. I didn t file my 2011 taxes Follow these steps before filing your Form 941-SS. I didn t file my 2011 taxes If you are a monthly schedule depositor, report your tax liabilities (not your deposits) in the monthly entry spaces on Form 941-SS, line 14. I didn t file my 2011 taxes If you are a semiweekly schedule depositor, report your tax liabilities (not your deposits) on Schedule B (Form 941) in the lines that represent the dates you paid your employees. I didn t file my 2011 taxes Verify that your total liability shown on Form 941-SS, line 14, or the bottom of Schedule B (Form 941) equals your tax liability shown on Form 941-SS,  line 10. I didn t file my 2011 taxes Do not show negative amounts on Form 941-SS, line 14, or Schedule B (Form 941). I didn t file my 2011 taxes For prior period errors, do not adjust your tax liabilities reported on your current Form 941-SS, line 14, or on Schedule B (Form 941). I didn t file my 2011 taxes Instead, file an adjusted return (Form 941-X (if you are adjusting a previously filed Form 941-SS) or Form 944-X (if you are adjusting a previously filed Form 944-SS or 944)) if you are also adjusting your tax liability. I didn t file my 2011 taxes If you are only adjusting your deposits in response to a failure-to-deposit penalty notice, see the Instructions for Schedule B (Form 941) (if you previously filed Form 941-SS) or the Instructions for Form 944-X (if you previously filed Form 944-SS or 944). I didn t file my 2011 taxes If you filed Form 944 for 2013 and line 7 was $2,500 or more, you were required to complete Form 944, lines 13a–13m, or attach Form 945-A, Annual Record of Federal Tax Liability. I didn t file my 2011 taxes If you failed to complete lines 13a–13m, or failed to attach Form 945-A, whichever was required, IRS may assess an “averaged” failure-to-deposit (FTD) penalty. I didn t file my 2011 taxes 9. I didn t file my 2011 taxes Employer's Returns General instructions. I didn t file my 2011 taxes   File Forms 941-SS (or Form 944) for nonfarm workers and Form 943 for farmworkers. I didn t file my 2011 taxes (U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes Virgin Islands employers may be required to file Form 940 for the combined wages of nonfarm workers and farmworkers. I didn t file my 2011 taxes ) Employers with employees subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax withholding. I didn t file my 2011 taxes   If you have both employees who are subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax withholding and employees who are not subject to U. I didn t file my 2011 taxes S. I didn t file my 2011 taxes income tax withholding, you must file only Form 941 (or Form 944) and include all your employees’ wages on that form. I didn t file my 2011 taxes Nonfarm employers. I didn t file my 2011 taxes   File Form 941-SS for the calendar quarter in which you first pay wages for nonfarm workers and for each quarter thereafter unless you are a seasonal employer or file a final return. I didn t file my 2011 taxes Due dates for each quarter of the calendar year are as follows. I didn t file my 2011 taxes Quarter Due Jan. I didn t file my 2011 taxes , Feb. I didn t file my 2011 taxes , Mar. I didn t file my 2011 taxes Apr. I didn t file my 2011 taxes 30 Apr. I didn t file my 2011 taxes , May, June July 31 July, Aug. I didn t file my 2011 taxes , Sept. I didn t file my 2011 taxes Oct. I didn t file my 2011 taxes 31 Oct. I didn t file my 2011 taxes , Nov. I didn t file my 2011 taxes , Dec. I didn t file my 2011 taxes Jan. I didn t file my 2011 taxes 31   However, if you deposited all taxes when due for the quarter, you have 10 additional days from the due dates to file the return. I didn t file my 2011 taxes If the due date for filing your return falls on a Saturday, Sunday, or legal holiday, you may file on the next business day. I didn t file my 2011 taxes   If you closed your business or stopped paying wages and do not have to file returns in the future, check the box on line 15 of your final Form 941-SS and show the date final wages were paid. I didn t file my 2011 taxes Form 944. I didn t file my 2011 taxes   If IRS notified you to file Form 944, file your 2013 Form 944 by January 31, 2014, or by February 10, 2014 (if you deposited all taxes when due). I didn t file my 2011 taxes Household employers reporting social security and Medicare taxes. I didn t file my 2011 taxes   If you are a sole proprietor and file Forms 941-SS (or Form 944) for business employees, you may include taxes for household employees on your Forms 941-SS (or Form 944). I didn t file my 2011 taxes Otherwise, report social security and Medicare taxes for household employees on Schedule H (Form 1040), Household Employment Taxes. I didn t file my 2011 taxes See Publication 926, Household Employer's Tax Guide, for more information. I didn t file my 2011 taxes Employers of farmworkers. I didn t file my 2011 taxes   Every employer of farmworkers must file a Form 943 for each calendar year beginning with the first year the employer pays $2,500 or more for farmwork or employs a farmworker who meets the $150 test described in section 6. I didn t file my 2011 taxes   File a Form 943 each year for all taxable wages paid for farmwork. I didn t file my 2011 taxes You may report household workers in a private home on a farm operated for profit on Form 943. I didn t file my 2011 taxes Do not report wages for farmworkers on Form 941-SS or 944. I didn t file my 2011 taxes   Send Form 943 to the IRS by January 31 of the following year. I didn t file my 2011 taxes Send it with payment of any taxes due that you are not required to deposit. I didn t file my 2011 taxes If you deposited all taxes when due, you have 10 additional days to file. I didn t file my 2011 taxes Penalties. I didn t file my 2011 taxes   For each whole or part month that a return is not filed when required (disregarding any extensions of the filing deadline), there is a failure-to-file penalty of 5% of the unpaid tax due with that return. I didn t file my 2011 taxes The maximum penalty is generally 25% of the tax due. I didn t file my 2011 taxes Also, for each whole or part month that the tax is paid late (disregarding any extensions of the payment deadline), there is a failure-to-pay penalty of 0. I didn t file my 2011 taxes 5% per month of the amount of tax. I didn t file my 2011 taxes For individual filers only, the failure-to-pay penalty is reduced from 0. I didn t file my 2011 taxes 5% per month to 0. I didn t file my 2011 taxes 25% per month if an installment agreement is in effect. I didn t file my 2011 taxes You must have filed your return on or before the due date of the return to qualify for the reduced penalty. I didn t file my 2011 taxes The maximum amount of the failure-to-pay penalty is also 25% of the tax due. I didn t file my 2011 taxes If both penalties apply in any month, the failure-to-file penalty is reduced by the amount of the failure-to-pay penalty. I didn t file my 2011 taxes The penalties will not be charged if you have a reasonable cause for failing to file or pay. I didn t file my 2011 taxes If you receive a penalty notice, you can provide an explanation of why you believe reasonable cause exists. I didn t file my 2011 taxes Reporting Adjustments to Form 941-SS, 944-SS, 944, or 943 Current Period Adjustments Make current period adjustments for fractions of cents, sick pay, tips, and group-term life insurance on your Form 941-SS, 944, or 943. I didn t file my 2011 taxes See the Instructions for Form 941-SS, Instructions for Form 944, or Instructions for Form 943 for information on how to report these adjustments. I didn t file my 2011 taxes Prior Period Adjustments Forms for prior period adjustments. I didn t file my 2011 taxes   Use Form 941-X or Form 944-X to make a correction after you discover an error on a previously filed Form 941 or Form 944. I didn t file my 2011 taxes There are also Forms 943-X, 945-X, and CT-1X to report corrections on the corresponding returns. I didn t file my 2011 taxes Form 941-X and Form 944-X also replace Form 843, Claim for Refund and Request for Abatement, for employers to request a refund or abatement of overreported employment taxes. I didn t file my 2011 taxes Continue to use Form 843 when requesting a refund or abatement of assessed interest or penalties. I didn t file my 2011 taxes See Revenue Ruling 2009-39, 2009-52 I. I didn t file my 2011 taxes R. I didn t file my 2011 taxes B. I didn t file my 2011 taxes 951, for examples of how the interest-free adjustment and claim for refund rules apply in 10 different situations. I didn t file my 2011 taxes You can find Revenue Ruling 2009-39, at www. I didn t file my 2011 taxes irs. I didn t file my 2011 taxes gov/irb/2009-52_IRB/ar14. I didn t file my 2011 taxes html. I didn t file my 2011 taxes Background. I didn t file my 2011 taxes   Treasury Decision 9405 changed the process for making interest-free adjustments to employment taxes reported on Forms 941-SS, 943, 944-SS, and 944, and for filing a claim for refund of employment taxes. I didn t file my 2011 taxes Treasury Decision 9405, 2008-32 I. I didn t file my 2011 taxes R. I didn t file my 2011 taxes B. I didn t file my 2011 taxes 293, is available at www. I didn t file my 2011 taxes irs. I didn t file my 2011 taxes gov/irb/2008-32_IRB/ar13. I didn t file my 2011 taxes html. I didn t file my 2011 taxes You will use the adjustment process if you underreported employment taxes and are making a payment, or if you overreported employment taxes and will be applying the credit to the Form 941-SS, 943, or 944 period during which you file Forms 941-X, 943-X, or 944-X, respectively. I didn t file my 2011 taxes You will use the claim process if you overreported employment taxes and are requesting a refund or abatement of the overreported amount. I didn t file my 2011 taxes We use the terms “correct” and “corrections” to include interest-free adjustments under sections 6205 and 6413, and claims for refund and abatement under sections 6402, 6414, and 6404 of the Internal Revenue Code. I didn t file my 2011 taxes Correcting employment taxes. I didn t file my 2011 taxes   When you discover an error on a previously filed Form 941-SS, 943, 944-SS, or 944, you must: Correct that error using Form 941-X, Form 943-X, or Form 944-X, File a separate Form 941-X, Form 943-X, or Form 944-X for
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Health - Medicare Prescription Drug Coverage

Medicare offers prescription drug coverage to help senior citizens and others who need medical assistance get the prescription drugs they need, under Part D of the program (or Part C if you are enrolled in the Medicare Advantage Plan). Everyone with Medicare can join a drug plan to get this coverage. Not all Medicare drug plans are the same, however. If you aren’t sure whether a drug plan is approved by Medicare, call 1-800-MEDICARE  (633-4227). Look for the “Medicare Approved” seal on drug discount cards to make sure you are getting the best deal.

Medicare prescription drug coverage pays expenses up to $2,800; once your prescription costs exceeds that amount, you will no longer have coverage and will be responsible for the full cost of your drugs. However, once your out-of-pocket spending reaches $4,550, your prescription coverage will kick back in. Any amount of prescription drug spending between $2,800 and $4,550 is called the coverage gap or “Medicare donut hole.” Beginning in 2013, if you reach the coverage gap, you will automatically get a 52.5% discount on covered brand-name drugs and a 14% discount on generic drugs. If you have limited income and resources, you may get extra help to cover prescription drugs for little or no cost.

The I Didn T File My 2011 Taxes

I didn t file my 2011 taxes 26. I didn t file my 2011 taxes   Gastos de Automóvil y Otros Gastos de Negocio del Empleado Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Gastos de ViajeViajes Lejos de Su Domicilio Domicilio Tributario Trabajo o Asignación Temporal ¿Qué Gastos de Viaje se Pueden Deducir? Viajes en los Estados Unidos Viajes Fuera de los Estados Unidos Convenciones Gastos de EntretenimientoLímite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Gastos por Regalos Gastos de TransportePersonal en Reserva de las Fuerzas Armadas. I didn t file my 2011 taxes Cargos de estacionamiento. I didn t file my 2011 taxes Publicidad en el automóvil. I didn t file my 2011 taxes Uso compartido de automóviles. I didn t file my 2011 taxes Transporte de herramientas o instrumentos. I didn t file my 2011 taxes Gastos de desplazamiento de sindicalistas desde el centro del sindicato. I didn t file my 2011 taxes Gastos de Automóvil Mantenimiento de DocumentaciónCómo Demostrar los Gastos Cuánto Tiempo Tiene que Guardar Documentación y Recibos Cómo Hacer la DeclaraciónRegalos. I didn t file my 2011 taxes Empleados estatutarios. I didn t file my 2011 taxes Reembolsos Cómo Llenar los Formularios 2106 y 2106-EZ Reglas Especiales Qué Hay de Nuevo Tarifa estándar por milla. I didn t file my 2011 taxes  El costo de operar su auto para fines comerciales se calcula con la tarifa estándar por milla, que para el 2013 es de 56½ centavos por milla. I didn t file my 2011 taxes Los gastos de automóvil y el uso de la tarifa estándar por milla se explican bajo Gastos de Transporte , más adelante. I didn t file my 2011 taxes Límites de depreciación de automóviles, camiones y camionetas. I didn t file my 2011 taxes  En 2013, el límite sobre la deducción que puede tomar en el primer año por: la deducción total permitida por la sección 179; la provisión especial por depreciación; y la deducción por depreciación de automóviles permanecerá en $11,160 ($3,160 si elige no tomar la provisión especial por depreciación). I didn t file my 2011 taxes Para camiones y camionetas, el límite del primer año permanecerá en $11,360 ($3,360 si elige no tomar la provisión especial por depreciación). I didn t file my 2011 taxes Para información adicional, consulte Depreciation limits (Límites de depreciación) en la Publicación 463, en inglés. I didn t file my 2011 taxes Introduction Es posible que pueda deducir los gastos ordinarios y necesarios relacionados con los negocios en los que haya incurrido para: Viajes, Entretenimiento, Donaciones o Transporte. I didn t file my 2011 taxes Un gasto ordinario es aquél que es común y reconocido en el ámbito de su ocupación, negocio o profesión. I didn t file my 2011 taxes Un gasto necesario es aquél que es útil e indicado para su negocio. I didn t file my 2011 taxes Un gasto no tiene que ser obligatorio para considerarse necesario. I didn t file my 2011 taxes Este capítulo explica: Qué gastos se pueden deducir. I didn t file my 2011 taxes Cómo se declaran los gastos en la declaración de impuestos. I didn t file my 2011 taxes Qué documentación necesita para demostrar sus gastos. I didn t file my 2011 taxes Cómo tratar los reembolsos de gastos que reciba. I didn t file my 2011 taxes Quién no necesita usar este capítulo. I didn t file my 2011 taxes   Si usted es empleado, no necesitará leer este capítulo si se cumplen todos los siguientes: Rindió cuentas detalladas a su empleador por sus gastos relacionados con el trabajo. I didn t file my 2011 taxes Recibió un reembolso total de sus gastos. I didn t file my 2011 taxes Su empleador le exigió que devolviera todo reembolso en exceso y usted así lo hizo. I didn t file my 2011 taxes No hay ninguna cantidad anotada con un código “L” en el recuadro 12 de su Formulario W-2, Wage and Tax Statement (Comprobante de salarios y retención de impuestos), en inglés. I didn t file my 2011 taxes Si se cumplen todos estos requisitos, no hay necesidad de anotar los gastos o los reembolsos en la declaración. I didn t file my 2011 taxes Vea Reembolsos , más adelante, si desea leer más información sobre reembolsos y cómo rendir cuentas a su empleador. I didn t file my 2011 taxes    Si reúne estas condiciones y su empleador incluyó reembolsos en su Formulario W-2 por error, pídale a su empleador un Formulario W-2 corregido. I didn t file my 2011 taxes Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, donaciones y automóvil), en inglés 535 Business Expenses (Gastos de negocio), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Anexo C (Formulario 1040) Profit or Loss From Business (Pérdidas o ganancias del negocio), en inglés Anexo C-EZ (Formulario 1040) Net Profit From Business (Utilidad neta del negocio), en inglés Anexo F (Formulario 1040) Profit or Loss From Farming (Pérdidas o ganancias de actividades agropecuarias), en inglés Formulario 2106 Employee Business Expenses (Gastos de negocio del empleado), en inglés Formulario 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), en inglés Gastos de Viaje Si viaja temporalmente a un lugar fuera de su domicilio tributario, puede usar esta sección para determinar si tiene gastos de viaje deducibles. I didn t file my 2011 taxes Esta sección trata de: Viajes lejos de su domicilio, Domicilio tributario, Trabajo o asignación temporal, y Qué gastos de viaje se pueden deducir. I didn t file my 2011 taxes Además, explica la asignación para comidas, las reglas con respecto a viajes dentro y fuera de los Estados Unidos y gastos de convenciones deducibles. I didn t file my 2011 taxes Definición de gastos de viaje. I didn t file my 2011 taxes   Para propósitos tributarios, los gastos de viaje son los gastos ordinarios y necesarios (definidos anteriormente) en los que se ha incurrido al viajar lejos de su domicilio por negocios, por su profesión o trabajo. I didn t file my 2011 taxes   Puede encontrar ejemplos de gastos de viaje deducibles en la Tabla 26-1. I didn t file my 2011 taxes Viajes Lejos de Su Domicilio Se considera que usted está viajando lejos de su domicilio si: A fin de cumplir sus responsabilidades, tiene que alejarse del área general de su domicilio tributario (definido más adelante) durante un tiempo sustancialmente más largo que un día normal de trabajo y Necesita dormir o descansar para satisfacer las exigencias de su trabajo mientras está lejos de su domicilio. I didn t file my 2011 taxes Este requisito de descanso no se cumple con sólo dormir una siesta en el automóvil. I didn t file my 2011 taxes No tiene que estar lejos de su domicilo tributario un día entero, ni del anochecer al amanecer, siempre que el descanso de sus responsabilidades dure lo bastante como para permitirle dormir o descansar lo necesario. I didn t file my 2011 taxes Ejemplo 1. I didn t file my 2011 taxes Usted es conductor de trenes. I didn t file my 2011 taxes Sale de su terminal de origen en un viaje de ida y vuelta normalmente programado entre dos ciudades y regresa a casa 16 horas más tarde. I didn t file my 2011 taxes Durante el transcurso, tiene 6 horas libres en el punto de destino y consume dos comidas y alquila una habitación de hotel para dormir lo necesario antes de iniciar el viaje de regreso. I didn t file my 2011 taxes En este caso, se considera que usted ha estado lejos de su domicilio. I didn t file my 2011 taxes Ejemplo 2. I didn t file my 2011 taxes Usted es camionero. I didn t file my 2011 taxes Sale de su terminal y regresa más tarde el mismo día. I didn t file my 2011 taxes En el punto de destino, tiene una hora libre para comer. I didn t file my 2011 taxes Debido a que dicha hora libre no le permite dormir lo necesario y este corto período de tiempo libre no sirve para descansar lo suficiente, se considera que no viaja lejos de su domicilio. I didn t file my 2011 taxes Miembros de las Fuerzas Armadas. I didn t file my 2011 taxes   Si es miembro de las Fuerzas Armadas estadounidenses y está de servicio permanente en el extranjero, no se considera que viaja lejos de su domicilio. I didn t file my 2011 taxes No puede deducir sus gastos por comida y alojamiento. I didn t file my 2011 taxes No puede deducir estos gastos aunque tenga que mantener una vivienda en los Estados Unidos para sus familiares, a los que no se les permite acompañarle al extranjero. I didn t file my 2011 taxes Si se le traslada de un puesto de servicio permanente a otro, quizás pueda deducir gastos de mudanza, los cuales se explican en la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. I didn t file my 2011 taxes    Un oficial naval asignado a un puesto de servicio permanente a bordo de un buque con instalaciones normales para vivir y comer tiene un domicilio tributario a bordo del buque para propósitos de gastos de viaje. I didn t file my 2011 taxes Domicilio Tributario Para determinar si se considera que viaja lejos de su domicilio, primero tiene que determinar la ubicación de su domicilio tributario. I didn t file my 2011 taxes Por regla general, su domicilio tributario es su lugar de negocios o puesto de servicio normal, independientemente de dónde mantenga su domicilio familiar. I didn t file my 2011 taxes Abarca toda la ciudad o área general en la cual está ubicado su negocio o trabajo. I didn t file my 2011 taxes Si tiene más de un solo lugar de negocios, su domicilio tributario es su lugar de negocios principal. I didn t file my 2011 taxes Vea Lugar principal de negocios o trabajo , más adelante. I didn t file my 2011 taxes Si no tiene un lugar de negocios principal o normal debido a la naturaleza de su trabajo, es posible que su domicilio tributario sea el lugar donde vive normalmente. I didn t file my 2011 taxes Vea Ningún lugar principal de negocios o trabajo , más adelante. I didn t file my 2011 taxes Si no tiene un lugar de negocios o puesto de servicio normal y no vive en un lugar fijo, a usted se le considera empleado itinerante (transitorio) y su domicilio tributario es dondequiera que trabaje. I didn t file my 2011 taxes Como empleado itinerante, no puede declarar una deducción por gastos de viaje ya que a usted nunca se le considera estar de viaje lejos de casa. I didn t file my 2011 taxes Lugar principal de negocios o trabajo. I didn t file my 2011 taxes   Si tiene más de un solo lugar de negocios o trabajo, tenga en cuenta lo siguiente al determinar cuál de los dos es su lugar principal de negocios o trabajo. I didn t file my 2011 taxes El tiempo total que suele trabajar en cada lugar. I didn t file my 2011 taxes El nivel de su actividad comercial en cada lugar. I didn t file my 2011 taxes Si el ingreso procedente de sus actividades en cada lugar es considerable o no. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Usted vive en Cincinnati donde tiene un trabajo de temporada 8 meses al año y gana $40,000. I didn t file my 2011 taxes Trabaja en Miami durante los 4 meses que quedan del año, también como empleado de temporada, y gana $15,000. I didn t file my 2011 taxes Puesto que usted dedica la mayor parte de su tiempo a trabajar en Cincinnati y gana la mayor parte de sus ingresos allí, Cincinnati es su lugar principal de trabajo. I didn t file my 2011 taxes Ningún lugar principal de negocios o trabajo. I didn t file my 2011 taxes   Es posible que tenga un domicilio tributario aunque no tenga un lugar principal o normal de negocios o trabajo. I didn t file my 2011 taxes Su domicilio tributario puede ser el hogar donde vive normalmente. I didn t file my 2011 taxes Condiciones usadas para determinar el domicilio tributario. I didn t file my 2011 taxes   Si no tiene un lugar principal o normal de negocios o trabajo, use las tres condiciones siguientes para determinar dónde está ubicado su domicilio tributario. I didn t file my 2011 taxes Realiza parte de sus actividades comerciales en el área de su domicilio principal y se aloja en dicho domicilio mientras hace negocios en el área. I didn t file my 2011 taxes Tiene gastos de vida en su domicilio principal y los duplica debido a que tiene que ausentarse de dicho domicilio por motivos de su negocio. I didn t file my 2011 taxes No ha abandonado el área en la cual están el lugar en que usted típicamente se alojaba en el pasado y su domicilio principal declarado; uno o varios miembros de su familia viven en su domicilio principal; o usted se aloja a menudo en dicho domicilio. I didn t file my 2011 taxes   Si se cumplen las tres condiciones, su domicilio tributario es el domicilio donde vive normalmente. I didn t file my 2011 taxes Si se cumplen sólo dos condiciones, es posible que tenga un domicilio tributario, dependiendo de todos los hechos y circunstancias. I didn t file my 2011 taxes Si se cumple sólo una condición, usted se considera itinerante; su domicilio tributario es dondequiera que trabaje y no puede deducir gastos de viaje. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Usted es soltero y vive en un apartamento que alquila en Boston. I didn t file my 2011 taxes Trabaja para su empleador en Boston desde hace varios años. I didn t file my 2011 taxes Su empleador lo inscribe en un programa de capacitación ejecutiva que dura 12 meses. I didn t file my 2011 taxes Usted no espera regresar a Boston después de terminar el programa de capacitación. I didn t file my 2011 taxes Durante la capacitación, usted no trabaja en Boston. I didn t file my 2011 taxes En lugar de ello, recibe formación en aulas o en lugares de trabajo diferentes a través de los Estados Unidos. I didn t file my 2011 taxes Mantiene su apartamento en Boston y regresa al mismo a menudo. I didn t file my 2011 taxes Usa su apartamento para llevar a cabo sus asuntos personales. I didn t file my 2011 taxes Además, se mantiene en contacto con sus conocidos en la comunidad de Boston. I didn t file my 2011 taxes Cuando usted completa su programa de capacitación, a usted lo trasladan a Los Angeles. I didn t file my 2011 taxes Usted no cumple la condición (1) porque no trabajó en Boston. I didn t file my 2011 taxes Sí cumple la condición (2) porque tuvo gastos de vida duplicados. I didn t file my 2011 taxes También cumple la condición (3) porque no abandonó su apartamento en Boston como su domicilio principal, mantuvo el contacto con sus conocidos en la comunidad y regresó varias veces a vivir en su apartamento. I didn t file my 2011 taxes Por lo tanto, usted tiene un domicilio tributario en Boston. I didn t file my 2011 taxes Domicilio tributario distinto al hogar familiar. I didn t file my 2011 taxes   Si usted (y su familia) no vive en su domicilio tributario (definido anteriormente), no puede deducir el costo de viajes entre su domicilio tributario y su hogar familiar. I didn t file my 2011 taxes Tampoco puede deducir el costo de comida y alojamiento mientras está en su domicilio tributario. I didn t file my 2011 taxes Vea el Ejemplo 1 , más adelante. I didn t file my 2011 taxes   Si trabaja temporalmente en la misma ciudad donde viven usted y su familia, tal vez se considere que usted haya viajado lejos de su domicilio. I didn t file my 2011 taxes Vea el Ejemplo 2 , más adelante. I didn t file my 2011 taxes Ejemplo 1. I didn t file my 2011 taxes Usted es camionero y vive con su familia en Tucson. I didn t file my 2011 taxes Trabaja para una compañia de transporte de camiones cuya terminal está ubicada en Phoenix. I didn t file my 2011 taxes Después de viajes largos, usted vuelve a la terminal de origen en Phoenix y pasa la noche allí antes de regresar a casa. I didn t file my 2011 taxes No puede deducir ningún gasto en que haya incurrido por comida y alojamiento en Phoenix ni el costo de viajar de Phoenix a Tucson, ya que Phoenix es su domicilio tributario. I didn t file my 2011 taxes Ejemplo 2. I didn t file my 2011 taxes Su domicilio familiar está en Pittsburgh, donde trabaja 12 semanas al año. I didn t file my 2011 taxes El resto del año trabaja para el mismo empleador en Baltimore. I didn t file my 2011 taxes En Baltimore, usted come en restaurantes y duerme en una casa de huéspedes. I didn t file my 2011 taxes Su sueldo sigue igual independientemente de si está en Pittsburgh o en Baltimore. I didn t file my 2011 taxes Debido a que pasa la mayor parte de sus horas de trabajo y gana la mayor parte de su salario en Baltimore, esa ciudad es su domicilio tributario. I didn t file my 2011 taxes No puede deducir gasto alguno en el que haya incurrido por comida y alojamiento en ese lugar. I didn t file my 2011 taxes No obstante, cuando regresa a trabajar a Pittsburgh, usted está fuera de su domicilio tributario a pesar de que se aloja en su domicilio familiar. I didn t file my 2011 taxes Puede deducir el costo de su viaje de ida y vuelta entre Baltimore y Pittsburgh. I didn t file my 2011 taxes Usted puede deducir la parte de los gastos de vida de su família que le corresponde a usted para comida y alojamiento mientras usted esté viviendo y trabajando en Pittsburgh. I didn t file my 2011 taxes Trabajo o Asignación Temporal Puede ser que trabaje normalmente en su domicilio tributario y también en otro sitio. I didn t file my 2011 taxes Tal vez no le resulte práctico regresar a su domicilio tributario desde dicho sitio al fin de cada día de trabajo. I didn t file my 2011 taxes Asignación temporal versus asignación por un tiempo indeterminado. I didn t file my 2011 taxes   Si su asignación o trabajo fuera de su lugar principal de trabajo es temporal, su domicilio tributario no cambia. I didn t file my 2011 taxes Se considera que está lejos de su domicilio durante todo el período en que esté fuera de su lugar principal de trabajo. I didn t file my 2011 taxes Puede deducir sus gastos de viaje siempre que reúnan todos los requisitos de la deducción. I didn t file my 2011 taxes Normalmente, una asignación temporal en un solo sitio es aquélla que se espera que dure (y de hecho dura) 1 año o menos. I didn t file my 2011 taxes   No obstante, si la duración de su asignación o trabajo es indeterminada, el sitio de la asignación o trabajo se convierte en su nuevo domicilio tributario y no puede deducir sus gastos de viaje mientras esté allí. I didn t file my 2011 taxes Se considera que la duración de una asignación o trabajo en un solo sitio es indeterminada si en realidad se espera que dure más de 1 año, independientemente de si dura de hecho más de 1 año o no. I didn t file my 2011 taxes   Si la duración de su asignación es indeterminada, tiene que incluir en sus ingresos todas las cantidades que reciba de su empleador por gastos de vida, aun si su empleador los llama asignaciones para gastos de viaje y usted le rinde cuentas a su empleador de tales gastos. I didn t file my 2011 taxes Es posible que pueda deducir el costo de trasladarse a su nuevo domicilio tributario como gasto de mudanza. I didn t file my 2011 taxes Vea la Publicación 521, en inglés, para más información. I didn t file my 2011 taxes Excepción para investigaciones o enjuiciamientos penales federales. I didn t file my 2011 taxes   Si es empleado federal y toma parte en una investigación o enjuiciamiento penal llevado a cabo por el gobierno federal, no está sujeto a la regla de 1 año. I didn t file my 2011 taxes Esto significa que tal vez pueda deducir gastos de viaje aun si está lejos de su domicilio tributario por más de 1 año, siempre y cuando cumpla los demás requisitos relativos a la deducción de dichos gastos. I didn t file my 2011 taxes   Para reunir los requisitos, el Procurador General (o su representante) tiene que confirmar que usted viaja: A la petición del gobierno federal, En situación de servicio temporal y Para investigar, procesar judicialmente o proveer servicios de apoyo para la investigación o enjuiciamiento de un delito federal. I didn t file my 2011 taxes Cómo determinar si su asignación es temporal o de duración indeterminada. I didn t file my 2011 taxes   Tiene que determinar si su asignación es temporal o de duración indeterminada cuando comience un trabajo. I didn t file my 2011 taxes Si espera que un trabajo o asignación dure un año o menos, se considera temporal, a menos que existan hechos o circunstancias que indiquen lo contrario. I didn t file my 2011 taxes Una asignación o trabajo que es temporal en un principio puede convertirse en indeterminado debido a cambios en las circunstancias. I didn t file my 2011 taxes Una serie de asignaciones al mismo sitio, todas por cortos períodos de tiempo pero que juntas abarcan un largo período de tiempo, se podrían considerar una asignación de duración indeterminada. I didn t file my 2011 taxes Regreso a casa en días libres. I didn t file my 2011 taxes   Si regresa a su domicilio tributario de una asignación temporal en sus días libres, no se considera que usted está lejos de su domicilio mientras está en la ciudad donde reside. I didn t file my 2011 taxes No puede deducir el costo de sus comidas y alojamiento allí. I didn t file my 2011 taxes Sin embargo, sí puede deducir sus gastos de viaje, incluyendo comidas y alojamiento, mientras viaja entre su lugar de trabajo temporal y su domicilio tributario. I didn t file my 2011 taxes Puede declarar dichos gastos hasta la cantidad que le habría costado si se hubiera quedado en su lugar de trabajo temporal. I didn t file my 2011 taxes   Si mantiene su habitación de hotel mientras regresa a su ciudad de residencia, puede deducir el costo de la habitación. I didn t file my 2011 taxes Además, puede deducir los gastos de regresar a su ciudad de residencia hasta la cantidad que habría gastado en comida si se hubiera quedado en su lugar de trabajo temporal. I didn t file my 2011 taxes Período condicional de trabajo. I didn t file my 2011 taxes   Si acepta un trabajo que le obliga a mudarse, con el acuerdo de que seguirá en el puesto si cumple sus deberes de modo satisfactorio durante un período condicional, entonces el trabajo es por un tiempo indeterminado. I didn t file my 2011 taxes No puede deducir ninguno de sus gastos por concepto de comida y alojamiento durante el período condicional. I didn t file my 2011 taxes ¿Qué Gastos de Viaje se Pueden Deducir? Una vez que haya determinado que está viajando fuera de su domicilio tributario, puede determinar qué gastos de viaje son deducibles. I didn t file my 2011 taxes Puede deducir gastos ordinarios y necesarios en los que incurra cuando viaje lejos de su domicilio por motivos comerciales. I didn t file my 2011 taxes El tipo de gasto que puede deducir depende de los hechos y sus circunstancias. I didn t file my 2011 taxes La Tabla 26-1 resume los gastos de viaje que tal vez pueda deducir. I didn t file my 2011 taxes Es posible que tenga otros gastos de viaje deducibles que no se encuentren en esa tabla, dependiendo de los hechos y sus circunstancias. I didn t file my 2011 taxes Cuando viaja lejos de su domicilio por motivos de negocio, debería mantener documentación de todos sus gastos y todos los pagos por adelantado que reciba de su empleador. I didn t file my 2011 taxes Puede usar una libreta, diario, cuaderno o cualquier otro registro escrito para tomar nota de sus gastos. I didn t file my 2011 taxes Los tipos de gastos que necesita apuntar, junto con documentos comprobantes, se describen en la Tabla 26-2, más adelante. I didn t file my 2011 taxes Separación de costos. I didn t file my 2011 taxes   Si tiene un solo cobro que incluye los costos de comida, entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que designar qué parte del cobro iba para el costo de comidas y entretenimiento y el costo de otros servicios. I didn t file my 2011 taxes Tiene que tener una buena razón para designar los gastos de esta manera. I didn t file my 2011 taxes Por ejemplo, tiene que repartir sus gastos si el cargo de habitación de un hotel incluye una o más comidas. I didn t file my 2011 taxes Gastos de viaje para otra persona. I didn t file my 2011 taxes   Si un cónyuge, dependiente u otra persona lo acompaña a usted (o a su empleado) en un viaje de negocios o a una convención comercial, normalmente no puede deducir los gastos de viaje de aquella persona. I didn t file my 2011 taxes Empleado. I didn t file my 2011 taxes   Puede deducir los gastos de viaje de alguien que lo acompañe si dicha persona: Es su empleado, Tiene un propósito comercial de buena fe (bona fide) para el viaje y Por lo demás, podría deducir los gastos de viaje. I didn t file my 2011 taxes Asociado comercial. I didn t file my 2011 taxes   Si un asociado comercial viaja con usted y cumple los requisitos anteriores (2) y (3), usted puede deducir los gastos de viaje que corresponden a dicha persona. I didn t file my 2011 taxes Un asociado comercial es una persona con quien usted podría esperar razonablemente llevar a cabo negocios de manera activa en su negocio. I didn t file my 2011 taxes Un asociado comercial puede ser (o tener buenas posibilidades de convertirse en) un cliente, proveedor, empleado, agente, socio o asesor profesional actual. I didn t file my 2011 taxes Propósito comercial de buena fe (bona fide). I didn t file my 2011 taxes   Un propósito comercial de buena fe (bona fide) existe si puede demostrar un propósito comercial real que justifique la presencia de la persona. I didn t file my 2011 taxes Los servicios imprevistos, como tomar apuntes en computadora o participar en actividades de entretenimiento de clientes, no son suficientes para hacer que los gastos se puedan deducir. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Geraldo va a Chicago en auto por motivo de negocios, y su esposa, Linda, lo acompaña. I didn t file my 2011 taxes Linda no es la empleada de Geraldo. I didn t file my 2011 taxes De vez en cuando, Linda toma apuntes, presta servicios parecidos y asiste a comidas de negocios con Geraldo. I didn t file my 2011 taxes El hecho de haber prestado dichos servicios no establece que la presencia de Linda en el viaje sea necesaria para llevar a cabo los negocios de Geraldo. I didn t file my 2011 taxes Los gastos de Linda no son deducibles. I didn t file my 2011 taxes Geraldo paga $199 al día por una habitación doble. I didn t file my 2011 taxes El precio diario de una habitación individual es $149. I didn t file my 2011 taxes Geraldo puede deducir el total del costo de ir en auto a Chicago y regresar, pero sólo puede deducir $149 al día por la habitación de hotel. I didn t file my 2011 taxes Si usa transporte público, puede deducir únicamente la tarifa que pague por sí mismo. I didn t file my 2011 taxes Tabla 26-1. I didn t file my 2011 taxes Gastos de Viaje que Puede Deducir Esta tabla resume los gastos que puede deducir cuando viaje lejos de su domicilio por motivo de negocios. I didn t file my 2011 taxes SI tiene gastos por. I didn t file my 2011 taxes . I didn t file my 2011 taxes . I didn t file my 2011 taxes ENTONCES usted puede deducir el costo de. I didn t file my 2011 taxes . I didn t file my 2011 taxes . I didn t file my 2011 taxes transporte viajes en avión, tren, autobús o automóvil entre su domicilio y su destino de negocios. I didn t file my 2011 taxes Si se le proveyó un boleto, o si viaja gratis conforme a un programa de viajeros frecuentes u otro programa de esta índole, su costo es cero. I didn t file my 2011 taxes Si viaja en barco, vea Luxury Water Travel (Viajes de lujo en barco) y Cruise ships (Cruceros) (bajo Conventions (Convenciones)) en la Publicación 463, en inglés, para obtener información acerca de reglas y límites adicionales. I didn t file my 2011 taxes taxi, autobús y limusina del aeropuerto tarifas para estos y otros tipos de transporte para viajar de ida y vuelta entre: El aeropuerto o la estación y su hotel y El hotel y el lugar de trabajo de sus clientes, el lugar de reuniones de negocios o el lugar de trabajo temporal. I didn t file my 2011 taxes equipaje y envíos enviar equipaje y materiales de exposición o materiales de muestra entre sitios de trabajo normales y temporales. I didn t file my 2011 taxes automóvil operar y mantener su automóvil cuando viaja lejos de su domicilio por motivo de negocios. I didn t file my 2011 taxes Puede deducir los gastos reales o la tarifa estándar por milla, además de peajes y estacionamiento relacionados con los negocios. I didn t file my 2011 taxes Si alquila un automóvil mientras está lejos de su domicilio por motivo de negocios, puede deducir sólo la parte de los gastos que corresponde al uso comercial. I didn t file my 2011 taxes alojamiento y comidas su alojamiento y comidas si su viaje de negocios es de una noche o suficientemente largo para obligarlo a pararse a dormir o descansar, a fin de poder prestar sus servicios de la manera debida. I didn t file my 2011 taxes Las comidas incluyen cantidades gastadas en comida, bebidas, impuesto y propinas relacionados con dichos artículos. I didn t file my 2011 taxes Vea Gastos de Comidas y Gastos Imprevistos para información sobre reglas y límites adicionales. I didn t file my 2011 taxes limpieza limpieza en seco y lavado de ropa. I didn t file my 2011 taxes teléfono llamadas de negocios durante su viaje de negocios. I didn t file my 2011 taxes Esto incluye comunicación de negocios por fax u otros medios de comunicación. I didn t file my 2011 taxes propinas propinas que pague por algún gasto de esta tabla. I didn t file my 2011 taxes otros otros gastos ordinarios y necesarios parecidos que estén relacionados con su viaje de negocios. I didn t file my 2011 taxes Dichos gastos podrían incluir transporte hacia y desde una comida de negocios, honorarios de taquígrafo público, cargos por alquiler de computadora y por operar y mantener una casa remolque. I didn t file my 2011 taxes Gastos de Comidas y Gastos Imprevistos Puede deducir el costo de comidas en cualesquiera de las siguientes situaciones: Si es preciso que se detenga para dormir o descansar por un período sustancial, para poder desempeñar sus funciones debidamente, mientras viaja fuera de su domicilio por motivos de negocios. I didn t file my 2011 taxes Si la comida es entretenimiento relacionado con los negocios. I didn t file my 2011 taxes El entretenimiento relacionado con los negocios se explica bajo Gastos de Entretenimiento , más adelante. I didn t file my 2011 taxes La siguiente explicación trata únicamente de comidas (y gastos imprevistos) que no están relacionadas con entretenimiento. I didn t file my 2011 taxes Gastos exagerados y extravagantes. I didn t file my 2011 taxes   No puede deducir gastos de comida que sean exagerados o extravagantes. I didn t file my 2011 taxes Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. I didn t file my 2011 taxes Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. I didn t file my 2011 taxes Límite del 50% en comidas. I didn t file my 2011 taxes   Puede calcular sus gastos de comida utilizando cualquiera de los siguientes métodos: Costo real. I didn t file my 2011 taxes La asignación estándar para comidas. I didn t file my 2011 taxes Estos dos métodos se explican a continuación. I didn t file my 2011 taxes Pero, cualquiera que sea el método que use, normalmente puede deducir sólo el 50% del costo no reembolsado de sus comidas. I didn t file my 2011 taxes   Si se le reembolsa el costo de sus comidas, la manera en que usa el límite del 50% puede variar según si el plan de reembolsos del empleador requiera o no la rendición de cuentas. I didn t file my 2011 taxes Si no se le reembolsa el costo, el límite del 50% corresponde independientemente de si dicho gasto de comida no reembolsado provino de viajes de negocio o entretenimiento de negocio. I didn t file my 2011 taxes El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . I didn t file my 2011 taxes Los planes de reembolsos con rendición de cuentas y los planes de reembolsos sin rendición de cuentas se explican más adelante bajo Reembolsos . I didn t file my 2011 taxes Costo real. I didn t file my 2011 taxes   Puede usar el costo real de sus comidas para calcular su gasto antes del reembolso y de la aplicación del límite del 50%. I didn t file my 2011 taxes Si utiliza este método, tendrá que mantener documentación del costo real. I didn t file my 2011 taxes Asignación estándar para comidas. I didn t file my 2011 taxes   Normalmente, puede usar el método de “asignación estándar para comidas” como alternativa al método del costo real. I didn t file my 2011 taxes Le permite fijar una cantidad para sus comidas diarias y gastos imprevistos (M&IE, por sus siglas en inglés), en vez de mantener documentación de sus costos reales. I didn t file my 2011 taxes Esta cantidad fija varía según dónde y cuándo usted viaje. I didn t file my 2011 taxes En este capítulo, la “asignación estándar para comidas” se refiere a la tasa federal correspondiente a comida y gastos imprevistos, explicada más adelante bajo Cantidad de asignación estándar para comidas . I didn t file my 2011 taxes Aun si usa la asignación estándar para comidas, tiene que mantener documentación para comprobar la fecha, lugar y propósito comercial de su viaje. I didn t file my 2011 taxes Vea Mantenimiento de Documentación , más adelante. I didn t file my 2011 taxes Gastos imprevistos. I didn t file my 2011 taxes   El término “gastos imprevistos” significa cargos y propinas a porteros, maleteros, botones, limpiadores de hotel, camareros y otras personas en barcos y sirvientes de hotel. I didn t file my 2011 taxes Los gastos imprevistos no incluyen gastos por lavar, limpiar o planchar ropa, impuestos sobre alojamiento o costos de telegramas o llamadas telefónicas, transporte entre lugares de alojamiento o negocio y lugares para comer o el costo de envío relacionados con la entrega de comprobantes de viaje y el pago de cargos hechos a tarjetas de crédito proporcionadas por su empleador. I didn t file my 2011 taxes Método únicamente para gastos imprevistos. I didn t file my 2011 taxes   Puede utilizar un método opcional (en lugar del costo real) sólo para deducir gastos imprevistos. I didn t file my 2011 taxes La cantidad de la deducción es $5 al día. I didn t file my 2011 taxes Puede utilizar este método sólo si no ha pagado, ni ha tenido, gasto alguno de comida. I didn t file my 2011 taxes No puede utilizar este método para los días en que utilice la asignación estándar para comidas. I didn t file my 2011 taxes    Los empleados federales deberían consultar las Federal Travel Regulations (Reglas para viajes federales) en www. I didn t file my 2011 taxes gsa. I didn t file my 2011 taxes gov. I didn t file my 2011 taxes Busque “What GSA Offers” (Lo que ofrece el GSA) y haga clic en “Regulations: FMR, FTR & FAR” (Regulaciones: FMR, FTR y FAR) y luego en “Federal Travel Regulations (FTR)” (Reglas para viajes federales (FTR)), para saber más sobre cambios que afecten reclamaciones de reembolso. I didn t file my 2011 taxes Es posible que corresponda el límite del 50%. I didn t file my 2011 taxes   Si utiliza el método de la asignación estándar para la comida para calcular sus gastos de comida y no se le reembolsan o si se los reembolsan conforme a un plan de deducción de reembolsos sin rendición de cuentas, normalmente usted puede deducir sólo el 50% de la asignación estándar para comidas. I didn t file my 2011 taxes Si se le reembolsa conforme a un plan de deducción de reembolsos con rendición de cuentas, y usted deduce cantidades que son mayores que sus reembolsos, puede deducir sólo el 50% de la cantidad sobrante. I didn t file my 2011 taxes El límite del 50% se explica más adelante bajo Gastos de Entretenimiento . I didn t file my 2011 taxes Ambos los planes de deducción de reembolsos con rendición de cuentas y los planes sin rendición de cuentas se explican en mayor detalle más adelante bajo Reembolsos . I didn t file my 2011 taxes No exsiste una cantidad estándar opcional para alojamiento parecida a la asignación estándar para comidas. I didn t file my 2011 taxes La deducción permisible por gastos de alojamiento es el costo real. I didn t file my 2011 taxes Quién puede usar la asignación estándar para comidas. I didn t file my 2011 taxes   Puede usar la asignación estándar para comidas independientemente de si es un empleado o trabaja por cuenta propia e independientemente de si se le reembolsan o no sus gastos de viaje. I didn t file my 2011 taxes Uso de la asignación estándar para comidas en el caso de otros viajes. I didn t file my 2011 taxes    Puede usar la asignación estándar para comidas para calcular los gastos de comida cuando haga viajes relacionados con bienes de inversión u otros bienes que generen ingresos. I didn t file my 2011 taxes Además, la puede usar para calcular los gastos de comida cuando viaje para propósitos educativos calificados. I didn t file my 2011 taxes No puede usar la asignación estándar para comidas para calcular el costo de comidas cuando viaje para propósitos médicos o caritativos. I didn t file my 2011 taxes Cantidad de asignación estándar para comidas. I didn t file my 2011 taxes   La asignación estándar para comidas es la tarifa federal M&IE. I didn t file my 2011 taxes Para viajes hechos en el año 2013, la tarifa diaria correspondiente a la mayoría de las localidades pequeñas en los Estados Unidos es $46 por día. I didn t file my 2011 taxes   La mayoría de las ciudades principales y muchas otras localidades de los Estados Unidos son designadas como zonas de alto costo, y por lo tanto, las asignaciones estándares para comidas correspondientes a dichas zonas son más altas. I didn t file my 2011 taxes    También puede encontrar esta información (organizada según los estados) en Internet en www. I didn t file my 2011 taxes gsa. I didn t file my 2011 taxes gov. I didn t file my 2011 taxes Haga clic en “ Per Diem Rates ” (Tarifas de viáticos) y luego seleccione “2013” para el período del 1 de enero del año 2013 al 30 de septiembre del año 2013 y seleccione “2014” para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. I didn t file my 2011 taxes No obstante, puede aplicar las tarifas que estén en vigencia antes del 1 de octubre del año 2013 para gastos de viajes hechos dentro de los Estados Unidos para el año 2013 en vez de aplicar las tarifas actualizadas. I didn t file my 2011 taxes Tiene que utilizar de manera uniforme las tarifas para los primeros 9 meses de todo el año 2013 o las tarifas actualizadas para el período del 1 de octubre del año 2013 al 31 de diciembre del año 2013. I didn t file my 2011 taxes   Si viaja a más de un sitio durante el mismo día, utilice la tarifa en vigencia para la zona donde se detenga a dormir o descansar. I didn t file my 2011 taxes No obstante, si trabaja en la industria de transporte, vea Tarifa especial para trabajadores de transporte , más adelante. I didn t file my 2011 taxes Asignación estándar de comidas para zonas fuera de los Estados Unidos continentales. I didn t file my 2011 taxes    Las tarifas de la asignación estándar para comidas mencionadas anteriormente no corresponden a viajes en Alaska, Hawaii o cualquier otra zona fuera de los Estados Unidos continentales. I didn t file my 2011 taxes El Departamento de Defensa es responsable de establecer las tarifas de viáticos de Alaska, Hawaii, Puerto Rico, la Samoa Estadounidense, Guam, Midway, las Islas Marianas del Norte, las Islas Vírgenes Estadounidenses, la Isla Wake y otras zonas no extranjeras fuera de los Estados Unidos continentales. I didn t file my 2011 taxes El Departamento de Estado de los Estados Unidos es responsable de establecer las tarifas de viáticos para todas las demás zonas extranjeras. I didn t file my 2011 taxes    Puede obtener las tarifas de viáticos para zonas no extranjeras fuera de los Estados Unidos continentales en http://www. I didn t file my 2011 taxes defensetravel. I didn t file my 2011 taxes dod. I didn t file my 2011 taxes mil/site/perdiemCalc. I didn t file my 2011 taxes cfm. I didn t file my 2011 taxes Puede obtener todas las demás tarifas de viáticos para zonas extranjeras en www. I didn t file my 2011 taxes state. I didn t file my 2011 taxes gov/travel/. I didn t file my 2011 taxes Haga clic en “ Travel Per Diem Allowances for Foreign Areas ” (Tarifas de viáticos para viajes en zonas extranjeras) bajo “ Foreign Per Diem Rates ” (Tarifas de viáticos para zonas extranjeras) para conocer las tarifas de viáticos más recientes para zonas extranjeras. I didn t file my 2011 taxes Tarifa especial para trabajadores de transporte. I didn t file my 2011 taxes   Puede usar una asignación especial estándar para comidas si trabaja en la industria de transporte. I didn t file my 2011 taxes Se considera que usted trabaja en la industria de transporte si su trabajo: Conlleva directamente el transporte de personas o bienes por avión, barcaza, autobús, barco, tren o camión y Exige frecuentemente que viaje lejos de su hogar y, durante cualquier viaje en particular, suele conllevar viajes a zonas donde corresponden distintas asignaciones estándar para comidas. I didn t file my 2011 taxes Si éste es su caso, puede declarar una asignación estándar para comidas de $59 al día ($65 para viajes fuera de los Estados Unidos continentales). I didn t file my 2011 taxes   Al utilizar la tarifa especial para trabajadores de transporte, ya no necesita determinar la asignación estándar para comidas correspondiente a cada zona donde se detenga a dormir o descansar. I didn t file my 2011 taxes Si escoge utilizar la tarifa especial para algún viaje, tiene que utilizar dicha tarifa especial (y no utilizar las tarifas regulares de asignación estándar para comidas) para todos los viajes que haga durante ese año. I didn t file my 2011 taxes Asignación de viajes para los días de salida y regreso. I didn t file my 2011 taxes   Para el día de salida y el día de regreso de su viaje por motivo de negocios, tiene que prorratear la asignación estándar para comidas (calcular una cantidad disminuida para cada día). I didn t file my 2011 taxes Puede hacer esto utilizando uno de estos dos métodos: Método 1: Puede declarar tres cuartos de la asignación estándar de comidas. I didn t file my 2011 taxes Método 2: Puede prorratear utilizando cualquier método que usted aplique de manera uniforme y que sea conforme a prácticas razonables de negocios. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Juana trabaja en New Orleans donde organiza conferencias. I didn t file my 2011 taxes En marzo, su empleador la mandó a Washington, DC, por 3 días a fin de que asistiera a un seminario sobre planificación. I didn t file my 2011 taxes Salió de su casa en New Orleans a las 10 de la mañana el miércoles y llegó a Washington, DC, a las 5:30 de la tarde. I didn t file my 2011 taxes Después de pasar dos noches allí, regresó en avión a New Orleans el viernes y llegó a su casa a las 8 de la noche. I didn t file my 2011 taxes El empleador de Juana le dio una cantidad fija para cubrir sus gastos y la incluyó en su sueldo. I didn t file my 2011 taxes Bajo el Método 1, Juana puede declarar 2. I didn t file my 2011 taxes 5 días de la asignación estándar de comidas para Washington, DC: tres cuartos de la tarifa diaria para el miércoles y viernes (los días de salida y regreso) y la tarifa diaria completa para el jueves. I didn t file my 2011 taxes Bajo el Método 2, Juana también podría utilizar cualquier método que aplique de manera uniforme y que esté de acuerdo con práticas razonables de negocios. I didn t file my 2011 taxes Por ejemplo, podría declarar 3 días de la asignación estándar para comidas aunque un empleado federal tendría que utilizar el método 1 y limitarse a sólo 2½ días. I didn t file my 2011 taxes Viajes en los Estados Unidos La siguiente sección corresponde a viajes dentro de los Estados Unidos. I didn t file my 2011 taxes Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. I didn t file my 2011 taxes El trato que se les da a sus gastos de viaje dependerá de qué parte de su viaje estaba relacionada con los negocios y qué parte tuvo lugar dentro de los Estados Unidos. I didn t file my 2011 taxes Vea Parte del Viaje Fuera de los Estados Unidos , más adelante. I didn t file my 2011 taxes Viaje Principalmente por Motivo de Negocios Puede deducir todos sus gastos de viaje si su viaje era totalmente para fines de negocios. I didn t file my 2011 taxes Si hizo su viaje principalmente por motivos de negocios y, mientras estaba en su destino, se quedó más tiempo para tomarse unas vacaciones, viajó brevemente a otro lugar para fines personales o se dedicó a otras actividades personales, puede deducir los gastos de viaje relacionados con los negocios. I didn t file my 2011 taxes Dichos gastos incluyen los gastos de transporte de ida y vuelta de su destino de negocios y cualquier otro gasto relacionado con negocios en los que se ha incurrido mientras esté en su lugar de destino. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Usted trabaja en Atlanta y hace un viaje de negocios a New Orleans en mayo. I didn t file my 2011 taxes En el camino de regreso, se hospeda en casa de sus padres en Mobile. I didn t file my 2011 taxes Gasta $1,996 en transporte, comida, alojamiento y otros gastos de viaje durante los 9 días en que usted se halla lejos de su casa. I didn t file my 2011 taxes Si no hubiera parado en Mobile, habría estado lejos de su hogar sólo 6 días y su costo total habría sido $1,696. I didn t file my 2011 taxes Puede deducir $1,696 por su viaje, incluido el costo de transporte de ida y vuelta de New Orleans. I didn t file my 2011 taxes La deducción por sus comidas está sujeta al límite del 50% sobre comidas, mencionado anteriormente. I didn t file my 2011 taxes Viaje Principalmente por Motivos Personales Si su viaje fue principalmente por motivos personales, como vacaciones, el costo entero del viaje es un gasto personal no deducible. I didn t file my 2011 taxes No obstante, puede deducir todos los gastos en los que incurra mientras esté en su destino, con tal de que estén relacionados con su negocio. I didn t file my 2011 taxes Un viaje a un lugar turístico o en crucero se podría considerar vacaciones, aun si la publicidad hecha por el organizador del mismo da a entender que es principalmente para fines de negocios. I didn t file my 2011 taxes La programación de actividades de negocio secundarias durante un viaje, como ver videos o asistir a una conferencia sobre temas generales, no convertirá un viaje de vacaciones en un viaje de negocios. I didn t file my 2011 taxes Parte del Viaje Fuera de los Estados Unidos Si una parte de su viaje ocurre fuera de los Estados Unidos, use las reglas descritas más adelante bajo Viajes Fuera de los Estados Unidos para aquella parte del viaje. I didn t file my 2011 taxes Para la parte de su viaje dentro de los Estados Unidos, use las reglas para viajes en los Estados Unidos. I didn t file my 2011 taxes Los viajes fuera de los Estados Unidos no incluyen viajes de un lugar a otro también en los Estados Unidos. I didn t file my 2011 taxes La siguiente explicación le puede ayudar a determinar si su viaje tuvo lugar en su totalidad dentro de los Estados Unidos. I didn t file my 2011 taxes Transporte público. I didn t file my 2011 taxes   Si viaja por transporte público, cualquier lugar en los Estados Unidos en que ese vehículo haga una parada programada se considera un lugar en los Estados Unidos. I didn t file my 2011 taxes Una vez que el vehículo salga de la última parada programada en los Estados Unidos rumbo a un lugar fuera del país, se aplican las reglas bajo Viajes Fuera de los Estados Unidos . I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Usted viaja en avión de Nueva York a Puerto Rico con una escala programada en Miami. I didn t file my 2011 taxes Regresa a Nueva York sin hacer escala. I didn t file my 2011 taxes El vuelo de Nueva York a Miami se realiza en los Estados Unidos, por lo tanto, sólo el vuelo de Miami a Puerto Rico se realiza fuera de los Estados Unidos. I didn t file my 2011 taxes Debido a que no hay ninguna escala programada entre Puerto Rico y Nueva York, se considera que todo el viaje de regreso se ha realizado fuera de los Estados Unidos. I didn t file my 2011 taxes Automóvil privado. I didn t file my 2011 taxes   Los viajes en automóvil privado en los Estados Unidos se consideran viajes entre lugares en los Estados Unidos, incluso cuando viaje rumbo a un destino fuera de los Estados Unidos. I didn t file my 2011 taxes Ejemplo. I didn t file my 2011 taxes Usted viaja en automóvil de Denver a la Ciudad de México y regresa. I didn t file my 2011 taxes El viaje de Denver hasta la frontera y el viaje de vuelta a Denver desde la frontera se consideran viajes en los Estados Unidos y les corresponden las reglas de esta sección. I didn t file my 2011 taxes Las reglas bajo Viajes Fuera de los Estados Unidos le corresponden a su viaje de la frontera a la Ciudad de México y de regreso a la frontera. I didn t file my 2011 taxes Viajes Fuera de los Estados Unidos Si alguna parte de su viaje por motivo de negocios se realiza fuera de los Estados Unidos, algunas de sus deducciones por el costo de viajar a su destino y regresar podrían ser limitadas. I didn t file my 2011 taxes Para este propósito, los Estados Unidos incluyen sólo los 50 estados y el Distrito de Columbia. I didn t file my 2011 taxes La cantidad de los gastos de viaje que se puede deducir depende en parte de qué parte de su viaje fuera de los Estados Unidos estaba relacionada con los negocios. I didn t file my 2011 taxes Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre viajes de lujo en barco. I didn t file my 2011 taxes Viajes Totalmente de Negocios o que se Consideran Como Tales Puede deducir todos los gastos de viaje para viajar a su destino y volver si el viaje es totalmente para propósitos de negocio o si se considera como tal. I didn t file my 2011 taxes Viajes totalmente para propósitos de negocios. I didn t file my 2011 taxes   Si viaja fuera de los Estados Unidos y pasa todo el tiempo dedicándose a actividades de su negocio, puede deducir todos los gastos del viaje. I didn t file my 2011 taxes Viajes que se consideran totalmente para propósitos de negocios. I didn t file my 2011 taxes   Aun si no pasó todo el tiempo ocupado en actividades del negocio, se considera que su viaje ha sido totalmente para fines de negocios si cumple por lo menos una de las cuatro excepciones siguientes. I didn t file my 2011 taxes Excepción 1 − Ningún control sustancial. I didn t file my 2011 taxes   Se considera que su viaje ha sido totalmente para propósitos de negocios si usted no tuvo control sustancial de la organización del viaje. I didn t file my 2011 taxes El hecho de que usted controle cuándo se realiza su viaje no significa, en sí, que tenga control sustancial sobre la organización del viaje. I didn t file my 2011 taxes   Se considera que usted no tiene control sustancial del viaje si: Es empleado al que se le reembolsó, o se le pagó, una asignación de gastos de viaje, No es pariente de su empleador y No es ejecutivo gerencial. I didn t file my 2011 taxes    “Pariente de su empleador” se define más adelante en este capítulo bajo Viáticos y Asignaciones para Automóvil . I didn t file my 2011 taxes   Un “ejecutivo gerencial” es un empleado que tiene autoridad y responsabilidad, sin estar sujeto a la denegación de otra persona, para tomar una decisión en cuanto a la necesidad del viaje de negocios. I didn t file my 2011 taxes    Una persona que trabaja por cuenta propia normalmente tiene control sustancial sobre la organización de viajes de negocios. I didn t file my 2011 taxes Excepción 2 − Fuera de los Estados Unidos por una semana como máximo. I didn t file my 2011 taxes   Se considera que su viaje ha sido para propósitos comerciales en su totalidad si usted estuvo fuera de los Estados Unidos por una semana o menos, combinando actividades de negocio y actividades no de negocio. I didn t file my 2011 taxes Una semana significa siete días seguidos. I didn t file my 2011 taxes Al contar los días, no cuente el día de su salida de los Estados Unidos, pero sí cuente el día de su regreso a los Estados Unidos. I didn t file my 2011 taxes Excepción 3 − Menos del 25% del tiempo en actividades personales. I didn t file my 2011 taxes   Se considera que el viaje ha sido totalmente para propósitos de negocios si: Estuvo fuera de los Estados Unidos por más de una semana y Pasó menos del 25% del total de su tiempo fuera de los Estados Unidos ocupado en actividades no relacionadas con negocios. I didn t file my 2011 taxes Para este propósito, cuente tanto el día en que empezó el viaje como el día en que terminó. I didn t file my 2011 taxes Excepción 4 − Las vacaciones no son una razón principal. I didn t file my 2011 taxes   Se considera que el viaje ha sido totalmente para propósitos de negocios si puede demostrar que una razón principal del viaje no era vacaciones personales, aunque tenga control sustancial de la organización del viaje. I didn t file my 2011 taxes Viaje Principalmente por Motivo de Negocios Si viaja fuera de los Estados Unidos principalmente por motivo de negocios pero pasa una parte de su tiempo dedicándose a actividades no relacionadas con negocios, normalmente no puede deducir todos los gastos del viaje. I didn t file my 2011 taxes Puede deducir únicamente la parte del costo de ida y vuelta del destino correspondiente al negocio. I didn t file my 2011 taxes Tiene que repartir los costos entre sus actividades de negocios y actividades no relacionadas con negocios para determinar la cantidad deducible. I didn t file my 2011 taxes Estas reglas de distribución de los gastos de viaje se explican en el capítulo 1 de la Publicación 463, en inglés. I didn t file my 2011 taxes No tiene que repartir su deducción por gastos de viaje si cumple una de las cuatro excepciones elaboradas anteriormente bajo Viajes que se consideran totalmente para propósitos de negocios. I didn t file my 2011 taxes En esos casos, puede deducir el total del costo de ida y vuelta a su destino. I didn t file my 2011 taxes Viajes Principalmente por Motivos Personales Si viaja fuera de los Estados Unidos principalmente por vacaciones o para propósitos de inversión, el total del costo del viaje es un gasto personal no deducible. I didn t file my 2011 taxes Si pasa una parte del tiempo asistiendo a congresos profesionales cortos o a un programa de educación continua, puede deducir los gastos de inscripción y otros gastos relacionados directamente con su negocio en los que haya incurrido. I didn t file my 2011 taxes Convenciones Puede deducir los gastos de viaje cuando asista a una convención si puede demostrar que su asistencia beneficia su ocupación o negocio. I didn t file my 2011 taxes No puede deducir los gastos de viaje de su familia. I didn t file my 2011 taxes Si la convención es para propósitos políticos, sociales, de inversión o para otros fines que no estén relacionados con su ocupación o negocio, no puede deducir los gastos. I didn t file my 2011 taxes Su nombramiento o elección como delegado no determina, en sí, si puede deducir gastos de viaje. I didn t file my 2011 taxes Puede deducir gastos de viaje sólo si su asistencia se relaciona con su ocupación o negocio. I didn t file my 2011 taxes Programa de la convención. I didn t file my 2011 taxes   Normalmente, la agenda del día o programa de la convención muestra el propósito de la convención. I didn t file my 2011 taxes Puede demostrar que su asistencia a la convención beneficia su ocupación o negocio comparando el programa con los deberes y responsabilidades oficiales de su puesto. I didn t file my 2011 taxes No es necesario que el programa trate específicamente sobre sus deberes y responsabilidades oficiales; será suficiente si el programa se relaciona con su puesto de tal modo que muestre que su asistencia ha sido por negocios. I didn t file my 2011 taxes Convenciones que tengan lugar fuera de América del Norte. I didn t file my 2011 taxes    Vea el capítulo 1 de la Publicación 463, en inglés, para información sobre convenciones celebradas fuera de América del Norte. I didn t file my 2011 taxes Gastos de Entretenimiento Es posible que pueda deducir gastos de entretenimiento relacionados con negocios en los que incurra al participar en actividades de entretenimiento de un cliente o empleado. I didn t file my 2011 taxes Puede deducir gastos de entretenimiento sólo si son ordinarios y además necesarios (definidos anteriormente en la Introducción ) y cumple uno de los siguientes requisitos: El requisito de relación directa. I didn t file my 2011 taxes El requisito de asociación. I didn t file my 2011 taxes Ambos se explican en el capítulo 2 de la Publicación 463, en inglés. I didn t file my 2011 taxes La cantidad que se puede deducir por concepto de gastos de entretenimiento puede ser limitada. I didn t file my 2011 taxes Normalmente, se puede deducir sólo el 50% de los gastos de entretenimiento no reembolsados. I didn t file my 2011 taxes Este límite se explica más adelante. I didn t file my 2011 taxes Límite del 50% Normalmente, puede deducir sólo el 50% de los gastos de comidas y entretenimiento relacionados con los negocios. I didn t file my 2011 taxes (Si está sujeto a los límites sobre “horas de servicio” del Departamento de Transporte, puede deducir el 80% de los gastos de comidas y entretenimiento relacionados con los negocios. I didn t file my 2011 taxes Vea Personas sujetas a límites sobre “horas de servicio” , más adelante. I didn t file my 2011 taxes ) El límite del 50% corresponde a empleados o sus empleadores y a personas que trabajen por cuenta propia (incluidos contratistas independientes) o sus clientes, dependiendo de si los gastos son reembolsados. I didn t file my 2011 taxes La Figura 26-A resume las reglas generales explicadas en esta sección. I didn t file my 2011 taxes El límite del 50% corresponde a comidas de negocios o gastos de entretenimiento en los que usted incurra mientras: Viaja lejos de su domicilio (igualmente si come a solas o con otras personas) por motivo de negocio, Entretiene a clientes en su lugar de negocio (el de usted), un restaurante u otro sitio o Asiste a una convención o recepción de negocios, reunión de negocios o almuerzo de negocios en un club. I didn t file my 2011 taxes Gastos incluidos. I didn t file my 2011 taxes   Los gastos sujetos al límite del 50% incluyen: Impuestos y propinas relacionados con comidas relacionadas con el negocio o actividades de entretenimiento, Cargos de admisión en un club nocturno, Cantidad pagada para alquilar una sala en la cual usted da una cena o cóctel y recibe a invitados y Cantidades pagadas por estacionamiento cerca de un estadio deportivo. I didn t file my 2011 taxes No obstante, el costo de transporte de ida y vuelta de una comida o actividad de entretenimiento relacionada con los negocios no está sujeta al límite del 50%. I didn t file my 2011 taxes Aplicación del límite del 50%. I didn t file my 2011 taxes   El límite del 50% que corresponde a gastos de comida y entretenimiento se aplica si el gasto es, de otra manera, deducible y no está cubierto por una de las excepciones mencionadas más adelante en esta sección. I didn t file my 2011 taxes   El límite del 50% también se aplica a ciertos gastos de comida y entretenimiento que no están relacionados con los negocios. I didn t file my 2011 taxes Es aplicable a gastos de comida y entretenimiento incurridos para generar ingresos, incluyendo ingresos de alquileres o ingresos de regalías. I didn t file my 2011 taxes Además, se aplica al costo de comidas incluidas en gastos educativos deducibles. I didn t file my 2011 taxes Cuándo aplicar el límite del 50%. I didn t file my 2011 taxes   Se aplica el límite del 50% después de determinar la cantidad que de otro modo reuniría los requisitos para una deducción. I didn t file my 2011 taxes Primero tiene que determinar la cantidad de sus gastos de comida y entretenimiento que serían deducible conforme a las otras reglas presentadas en este capítulo. I didn t file my 2011 taxes Ejemplo 1. I didn t file my 2011 taxes Usted gasta $200 en una comida relacionada con los negocios. I didn t file my 2011 taxes Si no se le permite deducir $110 de esa cantidad por ser excesiva y extravagante, los $90 sobrantes están sujetos al límite del 50%. I didn t file my 2011 taxes La deducción no puede ser más de $45 (0. I didn t file my 2011 taxes 50 x $90). I didn t file my 2011 taxes Ejemplo 2. I didn t file my 2011 taxes Usted compra dos boletos para un concierto y se los regala a un cliente. I didn t file my 2011 taxes Compró los boletos por medio de un vendedor. I didn t file my 2011 taxes Pagó $200 por los dos boletos, los cuales tenían un valor nominal de $80 cada uno ($160 en total). I didn t file my 2011 taxes La deducción no puede ser más de $80 (0. I didn t file my 2011 taxes 50 x $160). I didn t file my 2011 taxes Excepciones al límite del 50% Normalmente, los gastos de comida y entretenimiento relacionados con los negocios están sujetos al límite del 50%. I didn t file my 2011 taxes La Figura 26-A le puede ayudar a determinar si el límite del 50% le corresponde a usted. I didn t file my 2011 taxes El gasto de comida o entretenimiento no está sujeto al límite del 50% si el gasto satisface una de las siguientes excepciones. I didn t file my 2011 taxes Gastos reembolsados al empleado. I didn t file my 2011 taxes   Si usted es empleado, no se le obliga aplicar el límite del 50% sobre tales gastos que su empleador le reembolsa conforme a un plan de reembolsos con rendición de cuentas. I didn t file my 2011 taxes Los planes de reembolsos con rendición de cuentas se explican más adelante bajo Reembolsos . I didn t file my 2011 taxes Personas sujetas a límites sobre “horas de servicio”. I didn t file my 2011 taxes   Puede deducir un porcentaje mayor de sus gastos de comidas mientras viaja lejos de su domicilio tributario, si las comidas tienen lugar durante, o en relación con, algún período sujeto a los límites sobre “horas de servicio” del Departamento de Transporte. I didn t file my 2011 taxes El porcentaje es el 80%. I didn t file my 2011 taxes   Las personas sujetas a los límites sobre “horas de servicio” designados por el Departamento de Transporte incluyen las siguientes: Ciertos trabajadores de transporte aéreo (como pilotos, tripulación, despachadores, mecánicos y controladores aéreos) que se encuentran bajo el reglamento de la Administración Federal de Aviación. I didn t file my 2011 taxes Camioneros interestatales y conductores de autobús que estén sujetos a las reglas del Departamento de Transporte. I didn t file my 2011 taxes Ciertos empleados ferroviarios (como maquinistas, conductores, tripulaciones de tren, despachadores y personal de control de operaciones) que estén sujetos a las reglas de la Administración Federal Ferroviaria. I didn t file my 2011 taxes Ciertos marineros mercantes que se encuentren bajo el reglamento de la Guardia Costera. I didn t file my 2011 taxes Otras excepciones. I didn t file my 2011 taxes   Además, hay excepciones para personas que trabajen por cuenta propia, para gastos de publicidad, la venta de comida o entretenimiento y eventos deportivos de beneficencia. I didn t file my 2011 taxes Éstas se explican en la Publicación 463, en inglés. I didn t file my 2011 taxes Figura 26-A. I didn t file my 2011 taxes ¿Debe usted Aplicar el Límite del 50% a sus Gastos? Hay excepciones a estas reglas. I didn t file my 2011 taxes Vea Excepciones al límite del 50% . I didn t file my 2011 taxes Please click here for the text description of the image. I didn t file my 2011 taxes Gastos de entretenimiento: límite del 50% ¿Qué Gastos de Entretenimiento se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que usted tal vez pueda deducir. I didn t file my 2011 taxes Entretenimiento. I didn t file my 2011 taxes    El entretenimiento incluye toda actividad que se considere que provee entretenimiento, diversión o recreación. I didn t file my 2011 taxes Algunos ejemplos de éstos son entretener a invitados en clubes nocturnos; en clubes sociales y deportivos; en teatros; en eventos deportivos; o en cacerías, viajes de pesca, vacaciones y viajes parecidos. I didn t file my 2011 taxes Comidas como forma de entretenimiento. I didn t file my 2011 taxes   El entretenimiento incluye el costo de una comida que usted le brinda a un cliente, independientemente de si la comida es parte de otro entretenimiento o si se trata sólo de dicha comida. I didn t file my 2011 taxes Un gasto de comida incluye el costo de alimentos, bebidas, impuestos y propinas de comida. I didn t file my 2011 taxes Para deducir una comida relacionada con entretenimiento, usted o su empleador tiene que estar presente cuando se provea la comida o bebida. I didn t file my 2011 taxes No puede declarar el costo de la comida como gasto de entretenimiento y también como gasto de viaje. I didn t file my 2011 taxes Separación de costos. I didn t file my 2011 taxes   Si tiene un solo gasto que incluye costos de entretenimiento y otros servicios (tal como alojamiento o transporte), tiene que repartir dicho gasto entre el costo de entretenimiento y el costo de los otros servicios. I didn t file my 2011 taxes Tiene que tener una razón justificable por hacer esta repartición. I didn t file my 2011 taxes Por ejemplo, tiene que repartir los gastos si un hotel incluye en la misma cuenta cargos de entretenimiento en el bar junto con el cargo de habitación. I didn t file my 2011 taxes Si se turnan para pagar comidas o entretenimiento. I didn t file my 2011 taxes   Si un grupo de personas que se conocen por la relación de negocios se turnan para pagar las cuentas de comida o entretenimiento mutuas sin tener en cuenta si sirven para fines de negocios, ningún miembro del grupo puede deducir ninguna parte del gasto. I didn t file my 2011 taxes Gastos exagerados o extravagantes. I didn t file my 2011 taxes   No puede deducir gastos de comida que sean exagerados o extravagantes. I didn t file my 2011 taxes Se considera que un gasto no es extravagante si es razonable basándose en los hechos y circunstancias. I didn t file my 2011 taxes Los gastos en cuestión no serán denegados sólo porque son mayores que una cantidad fija en dólares o porque tienen lugar en restaurantes, hoteles, clubes nocturnos o complejos turísticos de lujo. I didn t file my 2011 taxes Reuniones de asociaciones comerciales. I didn t file my 2011 taxes    Puede deducir gastos de entretenimiento que estén directamente relacionados y sean necesarios para asistir a reuniones de negocios o convenciones de ciertas organizaciones exentas de impuestos, si los gastos de asistencia se relacionan con su ocupación o negocio activo. I didn t file my 2011 taxes Estas organizaciones incluyen asociaciones comerciales, cámaras de comercio, juntas de bienes raíces, asociaciones comerciales y asociaciones profesionales. I didn t file my 2011 taxes Entradas a eventos. I didn t file my 2011 taxes   Normalmente, no puede deducir una cantidad superior al valor nominal de una entrada a un evento de entretenimiento, aunque haya pagado un precio más alto. I didn t file my 2011 taxes Por ejemplo, no puede deducir cargos por servicios que pague a boleterías o agencias de venta de entradas ni cantidad alguna superior al valor nominal de las entradas que pague a revendedores ilegales. I didn t file my 2011 taxes ¿Qué Gastos de Entretenimiento no se Pueden Deducir? Esta sección explica varios tipos de gastos de entretenimiento que normalmente no se pueden deducir. I didn t file my 2011 taxes Cuotas de clubes y afiliaciones. I didn t file my 2011 taxes   No puede deducir una cuota (incluidos cargos de admisión) por afiliación en ningún club organizado para: Negocios, Placer, Recreación u Otro propósito social. I didn t file my 2011 taxes Esta regla le corresponde a toda organización de afiliados si uno de sus propósitos principales es: Dirigir actividades de entretenimiento para miembros o sus invitados o Hacer que los miembros o sus invitados tengan acceso a establecimientos de entretenimiento. I didn t file my 2011 taxes   Los propósitos y actividades de un club, y no el nombre de éste, determinarán si usted puede deducir la cuota o no. I didn t file my 2011 taxes No puede deducir una cuota pagada a: Clubes sociales (country clubs), Clubes de golf y deportivos, Clubes de líneas aéreas, Clubes de hoteles y Clubes administrados con el fin de proveer comidas bajo circunstancias que se consideran normalmente conducentes a conversaciones de negocios. I didn t file my 2011 taxes Establecimientos de entretenimiento. I didn t file my 2011 taxes   Normalmente, no puede deducir gasto alguno en el que se haya incurrido por el uso de un establecimiento de entretenimiento. I didn t file my 2011 taxes Esto incluye gastos por depreciación y costos de operación tales como alquiler, servicios públicos, mantenimiento y protección. I didn t file my 2011 taxes   Un establecimiento de entretenimiento es toda propiedad de la cual usted sea dueño, que alquile, o use con fines de entretenimiento. I didn t file my 2011 taxes Algunos ejemplos son un yate, una cabaña de caza, un campamento de pesca, una piscina o alberca, una cancha de tenís, un centro de boliche, un automóvil, un avión, un apartamento, una habitación de hotel o una vivienda ubicada en un lugar turístico. I didn t file my 2011 taxes Gastos de bolsillo. I didn t file my 2011 taxes   Puede deducir gastos de bolsillo, tales como para comida y bebidas, servicios de banquetería, gas y cebo de pesca ofrecidos por usted durante un evento en un establecimiento de entretenimiento. I didn t file my 2011 taxes Éstos no son gastos por el uso de un establecimiento de entretenimiento. I didn t file my 2011 taxes No obstante, dichos gastos sí están sujetos a los requisitos de relación directa y asociación. I didn t file my 2011 taxes Además, están sujetos al Límite del 50% explicado anteriormente. I didn t file my 2011 taxes Información adicional. I didn t file my 2011 taxes   Para más información acerca de los gastos de entretenimiento, incluyendo explicaciones sobre los requisitos de relación directa y asociación, vea el capítulo 2 de la Publicación 463, en inglés. I didn t file my 2011 taxes Gastos por Regalos Si da regalos en el curso de su ocupación o negocio, puede deducir todo o parte del costo. I didn t file my 2011 taxes Esta sección explica los límites y reglas para deducir el costo de regalos. I didn t file my 2011 taxes Límite de los $25. I didn t file my 2011 taxes   Usted no puede deducir más de $25 por concepto de regalos que, por motivos comerciales, usted da directa o indirectamente a cualquier persona en particular durante el año tributario. I didn t file my 2011 taxes Un regalo dado a una empresa con la intención de que eventualmente sirva para el uso personal o el beneficio de una persona en particular, o de un grupo particular limitado, se considerará un regalo indirecto hecho a esa persona en particular o a las personas de aquella clase que reciban el regalo. I didn t file my 2011 taxes   Si le da un regalo a un miembro de la familia de un cliente, se considera normalmente que el regalo es un regalo indirecto hecho al cliente. I didn t file my 2011 taxes Esta regla no corresponde si tiene una relación de negocios independiente y de buena fe con dicho miembro de la familia, y el regalo no está destinado al uso o beneficio final del cliente. I didn t file my 2011 taxes   Si tanto usted como su cónyuge dan regalos, a los dos se les trata como un solo contribuyente. I didn t file my 2011 taxes No importa si tienen negocios distintos, empleos distintos, o si cada uno tiene una relación independiente con el destinatario. I didn t file my 2011 taxes Si una sociedad colectiva hace regalos, a la sociedad colectiva y los socios se les trata como un solo contribuyente. I didn t file my 2011 taxes Costos imprevistos. I didn t file my 2011 taxes   Costos imprevistos, como el grabado de joyas, o el embalaje, seguro y envío, no se suelen incluir al determinar el costo de un regalo para propósitos del límite de los $25. I didn t file my 2011 taxes   Un costo se considera imprevisto sólo si no añade valor sustancial al regalo. I didn t file my 2011 taxes Por ejemplo, el costo usual de envolver un regalo es un costo imprevisto. I didn t file my 2011 taxes Sin embargo, la compra de una canasta decorativa para embalar frutas no es un costo imprevisto si el valor de la canasta es considerable en comparación con el valor de la fruta. I didn t file my 2011 taxes Excepciones. I didn t file my 2011 taxes   Los siguientes artículos no se consideran regalos para propósitos del límite de los $25. I didn t file my 2011 taxes Un artículo que cueste $4 o menos y: tenga su nombre, en forma permanente y claramente visible, en el regalo y sea uno de varios artículos idénticos que usted regala ampliamente. I didn t file my 2011 taxes Ejemplos de éstos incluyen lapiceros o bolígrafos, juegos de escritorio, bolsas de plástico y estuches. I didn t file my 2011 taxes Letreros, estantes de presentación u otros materiales de promoción que se van a usar en el lugar de negocios del destinatario. I didn t file my 2011 taxes Regalo o entretenimiento. I didn t file my 2011 taxes   Todo artículo que se pueda considerar regalo o entretenimiento normalmente se considerará entretenimiento. I didn t file my 2011 taxes Sin embargo, si le regala a un cliente alimentos o bebidas envasados con la intención de que él los consuma en una fecha posterior, trátelos como regalo. I didn t file my 2011 taxes    Si le regala a un cliente boletos para una función de teatro o evento deportivo y no acompaña al cliente a la función o evento, puede tratar los boletos como gasto por regalo o como gasto de entretenimiento, según le convenga más a usted. I didn t file my 2011 taxes    Si acompaña al cliente al evento, tendrá que tratar el costo de los boletos como gasto de entretenimiento. I didn t file my 2011 taxes Usted no puede escoger, en este caso, tratar los boletos como un gasto de regalo. I didn t file my 2011 taxes Gastos de Transporte Esta sección explica gastos que puede deducir por concepto de transporte de negocios cuando no viaje lejos de su domicilio, definidos anteriormente, bajo Gastos de Viaje . I didn t file my 2011 taxes Estos gastos incluyen el costo de transporte por avión, ferrocarril, autobús, taxi, etc. I didn t file my 2011 taxes , y el costo de manejar y mantener en buen estado su automóvil. I didn t file my 2011 taxes Los gastos de transporte incluyen todos los costos ordinarios y necesarios de lo siguiente: Trasladarse de un lugar de trabajo a otro en el curso de su negocio o profesión cuando viaje dentro del área de su domicilio tributario. I didn t file my 2011 taxes (Domicilio tributario se define anteriormente bajo Gastos de Viaje . I didn t file my 2011 taxes ) Visitar a clientes. I didn t file my 2011 taxes Ir a una reunión de negocios lejos de su lugar de trabajo habitual. I didn t file my 2011 taxes Trasladarse de su domicilio a un lugar de trabajo temporal cuando tenga uno o más lugares de trabajo habituales. I didn t file my 2011 taxes Estos lugares de trabajo temporales pueden estar ubicados dentro del área de su domicilio tributario o fuera de dicha área. I didn t file my 2011 taxes Los gastos de transporte no incluyen gastos en los que incurre al pasar una noche de viaje lejos de su domicilio. I didn t file my 2011 taxes Esos gastos son gastos de viaje, los cuales se explican anteriormente. I didn t file my 2011 taxes Sin embargo, si usa su automóvil mientras pasa la noche lejos de su domicilio, use las reglas de esta sección para calcular la deducción por gastos de automóvil. I didn t file my 2011 taxes Vea Gastos de Automóvil , más adelante. I didn t file my 2011 taxes Ilustración de gastos de transporte. I didn t file my 2011 taxes    La Figura 26-B ilustra las reglas sobre cuándo puede deducir gastos de transporte cuando tiene un trabajo principal o habitual lejos de su domicilio. I didn t file my 2011 taxes Tal vez quiera consultar dicha ilustración al momento de decidir si puede deducir sus gastos de transporte. I didn t file my 2011 taxes Generalmente, los gastos de transporte en los que usted incurre diariamente mientras vi