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Instructions For Form 1040x

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Instructions For Form 1040x

Instructions for form 1040x 12. Instructions for form 1040x   Business Deduction for Work-Related Education Table of Contents What's New Introduction Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Instructions for form 1040x Transportation Expenses Travel Expenses No Double Benefit Allowed How To Treat ReimbursementsAccountable Plans Nonaccountable Plans Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping Illustrated Example What's New Standard mileage rate. Instructions for form 1040x  Generally, if you claim a business deduction for work-related education and you drive your car to and from school, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013, is 56. Instructions for form 1040x 5 cents per mile. Instructions for form 1040x For more information, see Transportation Expenses under What Expenses Can Be Deducted, later. Instructions for form 1040x Introduction This chapter discusses work-related education expenses that you may be able to deduct as business expenses. Instructions for form 1040x To claim such a deduction, you must: Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee, File Schedule C (Form 1040), Profit or Loss From Business, Schedule C-EZ (Form 1040), Net Profit From Business, or Schedule F (Form 1040), Profit or Loss From Farming if you are self-employed, and Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education , later. Instructions for form 1040x What is the tax benefit of taking a business deduction for work-related education. Instructions for form 1040x   If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Instructions for form 1040x Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses (except for impairment-related work expenses of disabled individuals) is greater than 2% of your adjusted gross income. Instructions for form 1040x An itemized deduction reduces the amount of your income subject to tax. Instructions for form 1040x   If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. Instructions for form 1040x This reduces the amount of your income subject to both income tax and self-employment tax. Instructions for form 1040x   Your work-related education expenses may also qualify you for other tax benefits, such as the American opportunity and lifetime learning credits. Instructions for form 1040x You may qualify for these other benefits even if you do not meet the requirements listed above. Instructions for form 1040x   Also, your work-related education expenses may qualify you to claim more than one tax benefit. Instructions for form 1040x Generally, you may claim any number of benefits as long as you use different expenses to figure each one. Instructions for form 1040x Qualifying Work-Related Education You can deduct the costs of qualifying work-related education as business expenses. Instructions for form 1040x This is education that meets at least one of the following two tests. Instructions for form 1040x The education is required by your employer or the law to keep your present salary, status, or job. Instructions for form 1040x The required education must serve a bona fide business purpose of your employer. Instructions for form 1040x The education maintains or improves skills needed in your present work. Instructions for form 1040x However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it: Is needed to meet the minimum educational requirements of your present trade or business, or Is part of a program of study that will qualify you for a new trade or business. Instructions for form 1040x You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree. Instructions for form 1040x Use Figure 12-1, Does Your Work-Related Education Qualify as a quick check to see if your education qualifies. Instructions for form 1040x Education Required by Employer or by Law Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. Instructions for form 1040x This additional education is qualifying work-related education if all three of the following requirements are met. Instructions for form 1040x It is required for you to keep your present salary, status, or job, The requirement serves a bona fide business purpose of your employer, and The education is not part of a program that will qualify you for a new trade or business. Instructions for form 1040x When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work. Instructions for form 1040x See Education To Maintain or Improve Skills , later. Instructions for form 1040x Example. Instructions for form 1040x You are a teacher who has satisfied the minimum requirements for teaching. Instructions for form 1040x Your employer requires you to take an additional college course each year to keep your teaching job. Instructions for form 1040x If the courses will not qualify you for a new trade or business, they are qualifying work-related education even if you eventually receive a master's degree and an increase in salary because of this extra education. Instructions for form 1040x This image is too large to be displayed in the current screen. Instructions for form 1040x Please click the link to view the image. Instructions for form 1040x Figure 12-1 Education To Maintain or Improve Skills If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. Instructions for form 1040x This could include refresher courses, courses on current developments, and academic or vocational courses. Instructions for form 1040x Example. Instructions for form 1040x You repair televisions, radios, and stereo systems for XYZ Store. Instructions for form 1040x To keep up with the latest changes, you take special courses in radio and stereo service. Instructions for form 1040x These courses maintain and improve skills required in your work. Instructions for form 1040x Maintaining skills vs. Instructions for form 1040x qualifying for new job. Instructions for form 1040x   Education to maintain or improve skills needed in your present work is not qualifying education if it will also qualify you for a new trade or business. Instructions for form 1040x Education during temporary absence. Instructions for form 1040x   If you stop working for a year or less in order to get education to maintain or improve skills needed in your present work and then return to the same general type of work, your absence is considered temporary. Instructions for form 1040x Education that you get during a temporary absence is qualifying work-related education if it maintains or improves skills needed in your present work. Instructions for form 1040x Example. Instructions for form 1040x You quit your biology research job to become a full-time biology graduate student for 1 year. Instructions for form 1040x If you return to work in biology research after completing the courses, the education is related to your present work even if you do not go back to work with the same employer. Instructions for form 1040x Education during indefinite absence. Instructions for form 1040x   If you stop work for more than a year, your absence from your job is considered indefinite. Instructions for form 1040x Education during an indefinite absence, even if it maintains or improves skills needed in the work from which you are absent, is considered to qualify you for a new trade or business. Instructions for form 1040x Therefore, it is not qualifying work-related education. Instructions for form 1040x Education To Meet Minimum Requirements Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Instructions for form 1040x The minimum educational requirements are determined by: Laws and regulations, Standards of your profession, trade, or business, and Your employer. Instructions for form 1040x Once you have met the minimum educational requirements that were in effect when you were hired, you do not have to meet any new minimum educational requirements. Instructions for form 1040x This means that if the minimum requirements change after you were hired, any education you need to meet the new requirements can be qualifying education. Instructions for form 1040x You have not necessarily met the minimum educational requirements of your trade or business simply because you are already doing the work. Instructions for form 1040x Example 1. Instructions for form 1040x You are a full-time engineering student. Instructions for form 1040x Although you have not received your degree or certification, you work part time as an engineer for a firm that will employ you as a full-time engineer after you finish college. Instructions for form 1040x Although your college engineering courses improve your skills in your present job, they are also needed to meet the minimum job requirements for a full-time engineer. Instructions for form 1040x The education is not qualifying work-related education. Instructions for form 1040x Example 2. Instructions for form 1040x You are an accountant and you have met the minimum educational requirements of your employer. Instructions for form 1040x Your employer later changes the minimum educational requirements and requires you to take college courses to keep your job. Instructions for form 1040x These additional courses can be qualifying work-related education because you have already satisfied the minimum requirements that were in effect when you were hired. Instructions for form 1040x Requirements for Teachers States or school districts usually set the minimum educational requirements for teachers. Instructions for form 1040x The requirement is the college degree or the minimum number of college hours usually required of a person hired for that position. Instructions for form 1040x If there are no requirements, you will have met the minimum educational requirements when you become a faculty member. Instructions for form 1040x The determination of whether you are a faculty member of an educational institution must be made on the basis of the particular practices of the institution. Instructions for form 1040x You generally will be considered a faculty member when one or more of the following occurs. Instructions for form 1040x You have tenure. Instructions for form 1040x Your years of service count toward obtaining tenure. Instructions for form 1040x You have a vote in faculty decisions. Instructions for form 1040x Your school makes contributions for you to a retirement plan other than social security or a similar program. Instructions for form 1040x Example 1. Instructions for form 1040x The law in your state requires beginning secondary school teachers to have a bachelor's degree, including 10 professional education courses. Instructions for form 1040x In addition, to keep the job a teacher must complete a fifth year of training within 10 years from the date of hire. Instructions for form 1040x If the employing school certifies to the state Department of Education that qualified teachers cannot be found, the school can hire persons with only 3 years of college. Instructions for form 1040x However, to keep their jobs, these teachers must get a bachelor's degree and the required professional education courses within 3 years. Instructions for form 1040x Under these facts, the bachelor's degree, whether or not it includes the 10 professional education courses, is considered the minimum educational requirement for qualification as a teacher in your state. Instructions for form 1040x If you have all the required education except the fifth year, you have met the minimum educational requirements. Instructions for form 1040x The fifth year of training is qualifying work-related education unless it is part of a program of study that will qualify you for a new trade or business. Instructions for form 1040x Example 2. Instructions for form 1040x Assume the same facts as in Example 1 except that you have a bachelor's degree and only six professional education courses. Instructions for form 1040x The additional four education courses can be qualifying work-related education. Instructions for form 1040x Although you do not have all the required courses, you have already met the minimum educational requirements. Instructions for form 1040x Example 3. Instructions for form 1040x Assume the same facts as in Example 1 except that you are hired with only 3 years of college. Instructions for form 1040x The courses you take that lead to a bachelor's degree (including those in education) are not qualifying work-related education. Instructions for form 1040x They are needed to meet the minimum educational requirements for employment as a teacher. Instructions for form 1040x Example 4. Instructions for form 1040x You have a bachelor's degree and you work as a temporary instructor at a university. Instructions for form 1040x At the same time, you take graduate courses toward an advanced degree. Instructions for form 1040x The rules of the university state that you can become a faculty member only if you get a graduate degree. Instructions for form 1040x Also, you can keep your job as an instructor only as long as you show satisfactory progress toward getting this degree. Instructions for form 1040x You have not met the minimum educational requirements to qualify you as a faculty member. Instructions for form 1040x The graduate courses are not qualifying work-related education. Instructions for form 1040x Certification in a new state. Instructions for form 1040x   Once you have met the minimum educational requirements for teachers for your state, you are considered to have met the minimum educational requirements in all states. Instructions for form 1040x This is true even if you must get additional education to be certified in another state. Instructions for form 1040x Any additional education you need is qualifying work-related education. Instructions for form 1040x You have already met the minimum requirements for teaching. Instructions for form 1040x Teaching in another state is not a new trade or business. Instructions for form 1040x Example. Instructions for form 1040x You hold a permanent teaching certificate in State A and are employed as a teacher in that state for several years. Instructions for form 1040x You move to State B and are promptly hired as a teacher. Instructions for form 1040x You are required, however, to complete certain prescribed courses to get a permanent teaching certificate in State B. Instructions for form 1040x These additional courses are qualifying work-related education because the teaching position in State B involves the same general kind of work for which you were qualified in State A. Instructions for form 1040x Education That Qualifies You for a New Trade or Business Education that is part of a program of study that will qualify you for a new trade or business is not qualifying work-related education. Instructions for form 1040x This is true even if you do not plan to enter that trade or business. Instructions for form 1040x If you are an employee, a change of duties that involves the same general kind of work is not a new trade or business. Instructions for form 1040x Example 1. Instructions for form 1040x You are an accountant. Instructions for form 1040x Your employer requires you to get a law degree at your own expense. Instructions for form 1040x You register at a law school for the regular curriculum that leads to a law degree. Instructions for form 1040x Even if you do not intend to become a lawyer, the education is not qualifying because the law degree will qualify you for a new trade or business. Instructions for form 1040x Example 2. Instructions for form 1040x You are a general practitioner of medicine. Instructions for form 1040x You take a 2-week course to review developments in several specialized fields of medicine. Instructions for form 1040x The course does not qualify you for a new profession. Instructions for form 1040x It is qualifying work- related education because it maintains or improves skills required in your present profession. Instructions for form 1040x Example 3. Instructions for form 1040x While working in the private practice of psychiatry, you enter a program to study and train at an accredited psychoanalytic institute. Instructions for form 1040x The program will lead to qualifying you to practice psychoanalysis. Instructions for form 1040x The psychoanalytic training does not qualify you for a new profession. Instructions for form 1040x It is qualifying work-related education because it maintains or improves skills required in your present profession. Instructions for form 1040x Bar or CPA Review Course Review courses to prepare for the bar examination or the certified public accountant (CPA) examination are not qualifying work-related education. Instructions for form 1040x They are part of a program of study that can qualify you for a new profession. Instructions for form 1040x Teaching and Related Duties All teaching and related duties are considered the same general kind of work. Instructions for form 1040x A change in duties in any of the following ways is not considered a change to a new business. Instructions for form 1040x Elementary school teacher to secondary school teacher. Instructions for form 1040x Teacher of one subject, such as biology, to teacher of another subject, such as art. Instructions for form 1040x Classroom teacher to guidance counselor. Instructions for form 1040x Classroom teacher to school administrator. Instructions for form 1040x What Expenses Can Be Deducted If your education meets the requirements described earlier under Qualifying Work-Related Education you can generally deduct your education expenses as business expenses. Instructions for form 1040x If you are not self-employed, you can deduct business expenses only if you itemize your deductions. Instructions for form 1040x You cannot deduct expenses related to tax-exempt and excluded income. Instructions for form 1040x Deductible expenses. Instructions for form 1040x   The following education expenses can be deducted. Instructions for form 1040x Tuition, books, supplies, lab fees, and similar items. Instructions for form 1040x Certain transportation and travel costs. Instructions for form 1040x Other education expenses, such as costs of research and typing when writing a paper as part of an educational program. Instructions for form 1040x Nondeductible expenses. Instructions for form 1040x   You cannot deduct personal or capital expenses. Instructions for form 1040x For example, you cannot deduct the dollar value of vacation time or annual leave you take to attend classes. Instructions for form 1040x This amount is a personal expense. Instructions for form 1040x Unclaimed reimbursement. Instructions for form 1040x   If you do not claim reimbursement that you are entitled to receive from your employer, you cannot deduct the expenses that apply to that unclaimed reimbursement. Instructions for form 1040x Example. Instructions for form 1040x Your employer agrees to pay your education expenses if you file a voucher showing your expenses. Instructions for form 1040x You do not file a voucher and you do not get reimbursed. Instructions for form 1040x Because you did not file a voucher, you cannot deduct the expenses on your tax return. Instructions for form 1040x Transportation Expenses If your education qualifies, you can deduct local transportation costs of going directly from work to school. Instructions for form 1040x If you are regularly employed and go to school on a temporary basis, you can also deduct the costs of returning from school to home. Instructions for form 1040x Temporary basis. Instructions for form 1040x   You go to school on a temporary basis if either of the following situations applies to you. Instructions for form 1040x Your attendance at school is realistically expected to last 1 year or less and does indeed last for 1 year or less. Instructions for form 1040x Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Instructions for form 1040x Your attendance is temporary up to the date you determine it will last more than 1 year. Instructions for form 1040x If you are in either situation (1) or (2) above, your attendance is not temporary if facts and circumstances indicate otherwise. Instructions for form 1040x Attendance not on a temporary basis. Instructions for form 1040x   You do not go to school on a temporary basis if either of the following situations apply to you. Instructions for form 1040x Your attendance at school is realistically expected to last more than 1 year. Instructions for form 1040x It does not matter how long you actually attend. Instructions for form 1040x Initially, your attendance at school is realistically expected to last 1 year or less, but at a later date your attendance is reasonably expected to last more than 1 year. Instructions for form 1040x Your attendance is not temporary after the date you determine it will last more than 1 year. Instructions for form 1040x Deductible Transportation Expenses If you are regularly employed and go directly from home to school on a temporary basis, you can deduct the round-trip costs of transportation between your home and school. Instructions for form 1040x This is true regardless of the location of the school, the distance traveled, or whether you attend school on nonwork days. Instructions for form 1040x Transportation expenses include the actual costs of bus, subway, cab, or other fares, as well as the costs of using your car. Instructions for form 1040x Transportation expenses do not include amounts spent for travel, meals, or lodging while you are away from home overnight. Instructions for form 1040x Example 1. Instructions for form 1040x You regularly work in a nearby town, and go directly from work to home. Instructions for form 1040x You also attend school every work night for 3 months to take a course that improves your job skills. Instructions for form 1040x Since you are attending school on a temporary basis, you can deduct your daily round-trip transportation expenses in going between home and school. Instructions for form 1040x This is true regardless of the distance traveled. Instructions for form 1040x Example 2. Instructions for form 1040x Assume the same facts as in Example 1 except that on certain nights you go directly from work to school and then home. Instructions for form 1040x You can deduct your transportation expenses from your regular work site to school and then home. Instructions for form 1040x Example 3. Instructions for form 1040x Assume the same facts as in Example 1 except that you attend the school for 9 months on Saturdays, nonwork days. Instructions for form 1040x Since you are attending school on a temporary basis, you can deduct your round-trip transportation expenses in going between home and school. Instructions for form 1040x Example 4. Instructions for form 1040x Assume the same facts as in Example 1 except that you attend classes twice a week for 15 months. Instructions for form 1040x Since your attendance in school is not considered temporary, you cannot deduct your transportation expenses in going between home and school. Instructions for form 1040x If you go directly from work to school, you can deduct the one-way transportation expenses of going from work to school. Instructions for form 1040x If you go from work to home to school and return home, your transportation expenses cannot be more than if you had gone directly from work to school. Instructions for form 1040x Using your car. Instructions for form 1040x    If you use your car (whether you own or lease it) for transportation to school, you can deduct your actual expenses or use the standard mileage rate to figure the amount you can deduct. Instructions for form 1040x The standard mileage rate for miles driven from January 1, 2013 through December 31, 2013, is 56. Instructions for form 1040x 5 cents per mile. Instructions for form 1040x Whichever method you use, you can also deduct parking fees and tolls. Instructions for form 1040x See Publication 463, chapter 4, for information on deducting your actual expenses of using a car. Instructions for form 1040x Travel Expenses You can deduct expenses for travel, meals (see 50% limit on meals , later), and lodging if you travel overnight mainly to obtain qualifying work-related education. Instructions for form 1040x Travel expenses for qualifying work-related education are treated the same as travel expenses for other employee business purposes. Instructions for form 1040x For more information, see chapter 1 of Publication 463. Instructions for form 1040x You cannot deduct expenses for personal activities such as sightseeing, visiting, or entertaining. Instructions for form 1040x Mainly personal travel. Instructions for form 1040x   If your travel away from home is mainly personal, you cannot deduct all of your expenses for travel, meals, and lodging. Instructions for form 1040x You can deduct only your expenses for lodging and 50% of your expenses for meals during the time you attend the qualified educational activities. Instructions for form 1040x   Whether a trip's purpose is mainly personal or educational depends upon the facts and circumstances. Instructions for form 1040x An important factor is the comparison of time spent on personal activities with time spent on educational activities. Instructions for form 1040x If you spend more time on personal activities, the trip is considered mainly educational only if you can show a substantial nonpersonal reason for traveling to a particular location. Instructions for form 1040x Example 1. Instructions for form 1040x John works in Newark, New Jersey. Instructions for form 1040x He traveled to Chicago to take a deductible 1-week course at the request of his employer. Instructions for form 1040x His main reason for going to Chicago was to take the course. Instructions for form 1040x While there, he took a sightseeing trip, entertained some friends, and took a side trip to Pleasantville for a day. Instructions for form 1040x Since the trip was mainly for business, John can deduct his round-trip airfare to Chicago. Instructions for form 1040x He cannot deduct his transportation expenses of going to Pleasantville. Instructions for form 1040x He can deduct only the meals (subject to the 50% limit) and lodging connected with his educational activities. Instructions for form 1040x Example 2. Instructions for form 1040x Sue works in Boston. Instructions for form 1040x She went to a university in Michigan to take a course for work. Instructions for form 1040x The course is qualifying work-related education. Instructions for form 1040x She took one course, which is one-fourth of a full course load of study. Instructions for form 1040x She spent the rest of the time on personal activities. Instructions for form 1040x Her reasons for taking the course in Michigan were all personal. Instructions for form 1040x Sue's trip is mainly personal because three-fourths of her time is considered personal time. Instructions for form 1040x She cannot deduct the cost of her round-trip train ticket to Michigan. Instructions for form 1040x She can deduct one-fourth of the meals (subject to the 50% limit) and lodging costs for the time she attended the university. Instructions for form 1040x Example 3. Instructions for form 1040x Dave works in Nashville and recently traveled to California to take a 2-week seminar. Instructions for form 1040x The seminar is qualifying work-related education. Instructions for form 1040x While there, he spent an extra 8 weeks on personal activities. Instructions for form 1040x The facts, including the extra 8-week stay, show that his main purpose was to take a vacation. Instructions for form 1040x Dave cannot deduct his round-trip airfare or his meals and lodging for the 8 weeks. Instructions for form 1040x He can deduct only his expenses for meals (subject to the 50% limit) and lodging for the 2 weeks he attended the seminar. Instructions for form 1040x Cruises and conventions. Instructions for form 1040x   Certain cruises and conventions offer seminars or courses as part of their itinerary. Instructions for form 1040x Even if the seminars or courses are work related, your deduction for travel may be limited. Instructions for form 1040x This applies to: Travel by ocean liner, cruise ship, or other form of luxury water transportation, and Conventions outside the North American area. Instructions for form 1040x   For a discussion of the limits on travel expense deductions that apply to cruises and conventions, see Luxury Water Travel and Conventions in chapter 1 of Publication 463. Instructions for form 1040x 50% limit on meals. Instructions for form 1040x   You can deduct only 50% of the cost of your meals while traveling away from home to obtain qualifying work-related education. Instructions for form 1040x If you were reimbursed for the meals, see How To Treat Reimbursements , later. Instructions for form 1040x   Employees must use Form 2106 or Form 2106-EZ to apply the 50% limit. Instructions for form 1040x Travel as Education You cannot deduct the cost of travel as a form of education even if it is directly related to your duties in your work or business. Instructions for form 1040x Example. Instructions for form 1040x You are a French language teacher. Instructions for form 1040x While on sabbatical leave granted for travel, you traveled through France to improve your knowledge of the French language. Instructions for form 1040x You chose your itinerary and most of your activities to improve your French language skills. Instructions for form 1040x You cannot deduct your travel expenses as education expenses. Instructions for form 1040x This is true even if you spent most of your time learning French by visiting French schools and families, attending movies or plays, and engaging in similar activities. Instructions for form 1040x No Double Benefit Allowed You cannot do either of the following. Instructions for form 1040x Deduct work-related education expenses as business expenses if you benefit from these expenses under any other provision of the law, for example, as a tuition and fees deduction. Instructions for form 1040x Deduct work-related education expenses paid with tax-free scholarship, grant, or employer-provided educational assistance. Instructions for form 1040x See Adjustments to Qualifying Work-Related Education Expenses, next. Instructions for form 1040x Adjustments to Qualifying Work-Related Education Expenses If you pay qualifying work-related education expenses with certain tax-free funds, you cannot claim a deduction for those amounts. Instructions for form 1040x You must reduce the qualifying expenses by the amount of such expenses allocable to the tax-free educational assistance. Instructions for form 1040x Tax-free educational assistance. Instructions for form 1040x   This includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions). Instructions for form 1040x Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Instructions for form 1040x Amounts that do not reduce qualifying work-related education expenses. Instructions for form 1040x   Do not reduce the qualifying work-related education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Instructions for form 1040x Also, do not reduce the qualifying work-related education expenses by any scholarship or fellowship reported as income on the student's return or any scholarship which, by its terms, cannot be applied to qualifying work-related education expenses. Instructions for form 1040x How To Treat Reimbursements How you treat reimbursements depends on the arrangement you have with your employer. Instructions for form 1040x There are two basic types of reimbursement arrangements—accountable plans and nonaccountable plans. Instructions for form 1040x You can tell the type of plan you are reimbursed under by the way the reimbursement is reported on your Form W-2. Instructions for form 1040x Note. Instructions for form 1040x The following rules about reimbursement arrangements also apply to expense allowances received from your employer. Instructions for form 1040x Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. Instructions for form 1040x Your expenses must have a business connection. Instructions for form 1040x This means your expenses must be deductible under the rules for qualifying work-related education explained earlier. Instructions for form 1040x You must adequately account to your employer for your expenses within a reasonable period of time. Instructions for form 1040x You must return any reimbursement or allowance in excess of the expenses accounted for within a reasonable period of time. Instructions for form 1040x If you are reimbursed under an accountable plan, your employer should not include any reimbursement in your income in box 1 of your Form W-2. Instructions for form 1040x If your employer included reimbursements in box 1 of your Form W-2 and you meet all three rules for accountable plans, ask your employer for a corrected Form W-2. Instructions for form 1040x Accountable plan rules not met. Instructions for form 1040x   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules for accountable plans. Instructions for form 1040x Those expenses that fail to meet the three rules are treated as having been reimbursed under a Nonaccountable Plan (discussed later). Instructions for form 1040x Expenses equal reimbursement. Instructions for form 1040x   Under an accountable plan, if your expenses equal your reimbursement, you do not complete Form 2106 or 2106-EZ. Instructions for form 1040x Because your expenses and reimbursements are equal, you do not have a deduction. Instructions for form 1040x Excess expenses. Instructions for form 1040x   If your expenses are more than your reimbursement, you can deduct your excess expenses. Instructions for form 1040x This is discussed later, under Deducting Business Expenses . Instructions for form 1040x Allocating your reimbursements for meals. Instructions for form 1040x   Because your excess meal expenses are subject to the 50% limit, you must figure them separately from your other expenses. Instructions for form 1040x If your employer paid you a single amount to cover both meals and other expenses, you must allocate the reimbursement so that you can figure your excess meal expenses separately. Instructions for form 1040x Make the allocation as follows. Instructions for form 1040x Divide your meal expenses by your total expenses. Instructions for form 1040x Multiply your total reimbursement by the result from (1). Instructions for form 1040x This is the allocated reimbursement for your meal expenses. Instructions for form 1040x Subtract the amount figured in (2) from your total reimbursement. Instructions for form 1040x The difference is the allocated reimbursement for your other expenses of qualifying work-related education. Instructions for form 1040x Example. Instructions for form 1040x Your employer paid you an expense allowance of $2,000 under an accountable plan. Instructions for form 1040x The allowance was to cover all of your expenses of traveling away from home to take a 2-week training course for work. Instructions for form 1040x There was no indication of how much of the reimbursement was for each type of expense. Instructions for form 1040x Your actual expenses equal $2,500 ($425 for meals + $700 lodging + $150 transportation expenses + $1,225 for books and tuition). Instructions for form 1040x Using the steps listed above, allocate the reimbursement between the $425 meal expenses and the $2,075 other expenses. Instructions for form 1040x   1. Instructions for form 1040x $425 meal expenses  $2,500 total expenses = . Instructions for form 1040x 17   2. Instructions for form 1040x $2,000 (reimbursement)×. Instructions for form 1040x 17     =$340 (allocated reimbursement for meal expenses)   3. Instructions for form 1040x $2,000 (reimbursement)−$340 (meals)     = $1,660 (allocated reimbursement for other qualifying work-related education expenses) Your excess meal expenses are $85 ($425 − $340) and your excess other expenses are $415 ($2,075 − $1,660). Instructions for form 1040x After you apply the 50% limit to your meals, you have a deduction for work-related education expenses of $458 (($85 × 50%) + $415). Instructions for form 1040x Nonaccountable Plans Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay and report the total in box 1 of your Form W-2. Instructions for form 1040x You can deduct your expenses regardless of whether they are more than, less than, or equal to your reimbursement. Instructions for form 1040x This is discussed later under Deducting Business Expenses . Instructions for form 1040x An illustrated example of a nonaccountable plan, using Form 2106-EZ, is shown at the end of this chapter. Instructions for form 1040x Reimbursements for nondeductible expenses. Instructions for form 1040x   Reimbursements you received for nondeductible expenses are treated as paid under a nonaccountable plan. Instructions for form 1040x You must include them in your income. Instructions for form 1040x For example, you must include in your income reimbursements your employer gave you for expenses of education that: You need to meet the minimum educational requirements for your job, or Is part of a program of study that can qualify you for a new trade or business. Instructions for form 1040x   For more information on accountable and nonaccountable plans, see chapter 6 of Publication 463. Instructions for form 1040x Deducting Business Expenses Self-employed persons and employees report their business expenses differently. Instructions for form 1040x The following information explains what forms you must use to deduct the cost of your qualifying work-related education as a business expense. Instructions for form 1040x Self-Employed Persons If you are self-employed, you must report the cost of your qualifying work-related education on the appropriate form used to report your business income and expenses (generally Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040)). Instructions for form 1040x If your education expenses include expenses for a car or truck, travel, or meals, report those expenses the same way you report other business expenses for those items. Instructions for form 1040x See the instructions for the form you file for information on how to complete it. Instructions for form 1040x Employees If you are an employee, you can deduct the cost of qualifying work-related education only if you: Did not receive (and were not entitled to receive) any reimbursement from your employer, Were reimbursed under a nonaccountable plan (amount is included in box 1 of Form W-2), or Received reimbursement under an accountable plan, but the amount received was less than your expenses for which you claimed reimbursement. Instructions for form 1040x If either (1) or (2) applies, you can deduct the total qualifying cost. Instructions for form 1040x If (3) applies, you can deduct only the qualifying costs that were more than your reimbursement. Instructions for form 1040x In order to deduct the cost of your qualifying work-related education as a business expense, include the amount with your deduction for any other employee business expenses on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Instructions for form 1040x (Special rules for expenses of certain performing artists and fee-basis officials and for impairment-related work expenses are explained later. Instructions for form 1040x ) This deduction (except for impairment-related work expenses of disabled individuals) is subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. Instructions for form 1040x Form 2106 or 2106-EZ. Instructions for form 1040x   To figure your deduction for employee business expenses, including qualifying work-related education, you generally must complete Form 2106 or 2106-EZ. Instructions for form 1040x Form not required. Instructions for form 1040x   Do not complete either Form 2106 or 2106-EZ if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are not claiming travel, transportation, meal, or entertainment expenses. Instructions for form 1040x   If you meet both of these requirements, enter the expenses directly on Schedule A (Form 1040), line 21, or Schedule A (Form 1040NR), line 7. Instructions for form 1040x (Special rules for expenses of certain Performing Artists and Fee-Basis Officials and for Impairment-Related Work Expenses are explained later. Instructions for form 1040x ) Using Form 2106-EZ. Instructions for form 1040x   This form is shorter and easier to use than Form 2106. Instructions for form 1040x Generally, you can use this form if: All reimbursements, if any, are included in box 1 of your Form W-2, and You are using the standard mileage rate if you are claiming vehicle expenses. Instructions for form 1040x   If you do not meet both of these requirements, use Form 2106. Instructions for form 1040x Performing Artists and Fee-Basis Officials If you are a qualified performing artist, or a state (or local) government official who is paid in whole or in part on a fee basis, you can deduct the cost of your qualifying work-related education as an adjustment to gross income rather than as an itemized deduction. Instructions for form 1040x Include the cost of your qualifying work-related education with any other employee business expenses on Form 1040, line 24, or Form 1040NR, line 35. Instructions for form 1040x You do not have to itemize your deductions on Schedule A (Form 1040 or 1040NR), and, therefore, the deduction is not subject to the 2%-of-adjusted-gross-income limit. Instructions for form 1040x You must complete Form 2106 or 2106-EZ to figure your deduction even if you meet the requirements described earlier under Form not required . Instructions for form 1040x For more information on qualified performing artists, see chapter 6 of Publication 463. Instructions for form 1040x Impairment-Related Work Expenses If you are disabled and have impairment-related work expenses that are necessary for you to be able to get qualifying work-related education, you can deduct these expenses on Schedule A (Form 1040), line 28, or Schedule A (Form 1040NR), line 14. Instructions for form 1040x They are not subject to the 2%-of-adjusted-gross-income limit. Instructions for form 1040x To deduct these expenses, you must complete Form 2106 or 2106-EZ even if you meet the requirements described earlier under Form not required . Instructions for form 1040x For more information on impairment-related work expenses, see chapter 6 of Publication 463. Instructions for form 1040x Recordkeeping You must keep records as proof of any deduction claimed on your tax return. Instructions for form 1040x Generally, you should keep your records for 3 years from the date of filing the tax return and claiming the deduction. Instructions for form 1040x If you are an employee who is reimbursed for expenses and you give your records and documentation to your employer, you do not have to keep duplicate copies of this information. Instructions for form 1040x However, you should keep your records for a 3-year period if: You claim deductions for expenses that are more than your reimbursement, Your employer does not use adequate accounting procedures to verify expense accounts, You are related to your employer, or Your expenses are reimbursed under a nonaccountable plan. Instructions for form 1040x Examples of records to keep. Instructions for form 1040x   If any of the above cases apply to you, you must be able to prove that your expenses are deductible. Instructions for form 1040x You should keep adequate records or have sufficient evidence that will support your expenses. Instructions for form 1040x Estimates or approximations do not qualify as proof of an expense. Instructions for form 1040x Some examples of what can be used to help prove your expenses are: Documents, such as transcripts, course descriptions, catalogs, etc. Instructions for form 1040x , showing periods of enrollment in educational institutions, principal subjects studied, and descriptions of educational activity. Instructions for form 1040x Canceled checks and receipts to verify amounts you spent for: Tuition and books, Meals and lodging while away from home overnight for educational purposes, Travel and transportation, and Other education expenses. Instructions for form 1040x Statements from your employer explaining whether the education was necessary for you to keep your job, salary, or status; how the education helped maintain or improve skills needed in your job; how much reimbursement you received; and, if you are a teacher, the type of certificate and subjects taught. Instructions for form 1040x Complete information about any scholarship or fellowship grants, including amounts you received during the year. Instructions for form 1040x Illustrated Example Victor Jones teaches math at a private high school in North Carolina. Instructions for form 1040x He was selected to attend a 3-week math seminar at a university in California. Instructions for form 1040x The seminar will improve his skills in his current job and is qualifying work-related education. Instructions for form 1040x He was reimbursed for his expenses under his employer's nonaccountable plan, so his reimbursement of $2,100 is included in the wages shown in box 1 of his Form W-2. Instructions for form 1040x Victor will file Form 1040. Instructions for form 1040x His actual expenses for the seminar are as follows:   Lodging   $1,050     Meals   526     Airfare   550     Taxi fares   50     Tuition and books   400     Total Expenses   $2,576   Victor files Form 2106-EZ with his tax return. Instructions for form 1040x He shows his expenses for the seminar in Part I of the form. Instructions for form 1040x He enters $1,650 ($1,050 + $550 + $50) on line 3 to account for his lodging, airfare, and taxi fares. Instructions for form 1040x He enters $400 on line 4 for his tuition and books. Instructions for form 1040x On the line provided for total meals and entertainment expenses, Victor enters $526 for meal expenses. Instructions for form 1040x He multiplies that amount by 50% and enters the result, $263, on line 5. Instructions for form 1040x On line 6, Victor totals the amounts from lines 3 through 5. Instructions for form 1040x He carries the total, $2,313, to Schedule A (Form 1040), line 21. Instructions for form 1040x Since he does not claim any vehicle expenses, Victor leaves Part II blank. Instructions for form 1040x His filled-in form is shown on the next page. Instructions for form 1040x This image is too large to be displayed in the current screen. Instructions for form 1040x Please click the link to view the image. Instructions for form 1040x Form 2106-EZ for V. Instructions for form 1040x Jones Prev  Up  Next   Home   More Online Publications
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Tax Information for Employees

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Tax Withholding
The federal income tax is a pay-as-you-go tax. There are two ways to pay as you go. If you are an employee, your employer probably withholds income tax from your pay. The amount withheld is paid to the IRS in your name. Estimated tax is used to pay not only income tax, but self-employment tax and alternative minimum tax as well.

IRS Withholding Calculator
This easy-to-use calculator can help you figure your Federal income tax withholding so your employer can withhold the correct amount from your pay. This is particularly helpful if you've had too much or too little withheld in the past, your situation has changed, or you are starting a new job.

EITC Home Page--It’s easier than ever to find out if you qualify for EITC
If you worked but earned less than $51,567 during 2013, you may qualify for EITC. The Earned Income Tax Credit, sometimes called EIC is a tax credit to help you keep more of what you earned. You must file a return and claim the credit to receive it. Find out more about EITC and links to helpful tools and resources.

Employee Business Expenses
Tax Tip 2012-54, March 20, 2012

Tip Income
Information regarding the taxability of tip income, employee and employer reporting responsibilities, and the Tip Rate Determination Agreement (TRDA) program.

Determination of Worker Status
Firms and workers file 0811 Form SS-8 (PDF) to request a determination of the status of a worker for purposes of federal employment taxes.

Page Last Reviewed or Updated: 27-Mar-2014

The Instructions For Form 1040x

Instructions for form 1040x 6. Instructions for form 1040x   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Instructions for form 1040x Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Instructions for form 1040x Declaración final. Instructions for form 1040x Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Instructions for form 1040x Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Instructions for form 1040x Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Instructions for form 1040x El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Instructions for form 1040x La declaración correcta de los ingresos de propinas no es difícil. Instructions for form 1040x Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Instructions for form 1040x Declarar sus propinas a su empleador. Instructions for form 1040x Declarar todas sus propinas en su declaración de impuestos. Instructions for form 1040x  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Instructions for form 1040x Este capítulo también le mostrará cómo tratar las propinas asignadas. Instructions for form 1040x Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Instructions for form 1040x Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Instructions for form 1040x Cómo mantener un registro diario de propinas. Instructions for form 1040x   Hay dos maneras de mantener un registro diario de propinas. Instructions for form 1040x Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Instructions for form 1040x Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Instructions for form 1040x Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Instructions for form 1040x Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Instructions for form 1040x    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Instructions for form 1040x Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Instructions for form 1040x Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Instructions for form 1040x irs. Instructions for form 1040x gov/pub/irs-pdf/p1244pr. Instructions for form 1040x pdf. Instructions for form 1040x La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Instructions for form 1040x Cada día, anote la información solicitada en el formulario. Instructions for form 1040x   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Instructions for form 1040x Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Instructions for form 1040x   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Instructions for form 1040x Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Instructions for form 1040x Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Instructions for form 1040x El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Instructions for form 1040x La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Instructions for form 1040x Registro electrónico de propinas. Instructions for form 1040x   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Instructions for form 1040x En tal caso, tiene que recibir y guardar una copia en papel de este registro. Instructions for form 1040x Cargos por servicios. Instructions for form 1040x   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Instructions for form 1040x Los cargos de este tipo son parte de su salario, no son propinas. Instructions for form 1040x Vea los ejemplos que se presentan a continuación. Instructions for form 1040x Ejemplo 1. Instructions for form 1040x El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Instructions for form 1040x Juanita forma parte de un grupo de 8 personas. Instructions for form 1040x Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Instructions for form 1040x Dicho monto se incluye en el total de la cuenta. Instructions for form 1040x Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Instructions for form 1040x No anote el cargo del 18% en su registro de propinas. Instructions for form 1040x Los cargos por servicios que se le paguen son considerados salarios y no propinas. Instructions for form 1040x Ejemplo 2. Instructions for form 1040x El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Instructions for form 1040x En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Instructions for form 1040x Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Instructions for form 1040x Cerciórese de incluir esta cantidad en su registro de propinas. Instructions for form 1040x Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Instructions for form 1040x Propinas que tiene que declarar a su empleador. Instructions for form 1040x   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Instructions for form 1040x   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Instructions for form 1040x   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Instructions for form 1040x No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Instructions for form 1040x Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Instructions for form 1040x    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Instructions for form 1040x No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Instructions for form 1040x Cómo se declaran las propinas. Instructions for form 1040x    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Instructions for form 1040x Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Instructions for form 1040x Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Instructions for form 1040x   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Instructions for form 1040x El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Instructions for form 1040x El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Instructions for form 1040x El total de propinas que se tienen que declarar para ese período. Instructions for form 1040x Usted tiene que firmar y fechar el informe. Instructions for form 1040x Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Instructions for form 1040x   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Instructions for form 1040x Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Instructions for form 1040x Informe electrónico de propinas. Instructions for form 1040x   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Instructions for form 1040x Cuándo debe declarar las propinas. Instructions for form 1040x   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Instructions for form 1040x Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Instructions for form 1040x Ejemplo. Instructions for form 1040x Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Instructions for form 1040x Declaración final. Instructions for form 1040x   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Instructions for form 1040x Multa por no declarar las propinas. Instructions for form 1040x   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Instructions for form 1040x (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Instructions for form 1040x La cantidad de la multa que se impone es adicional a los impuestos que adeude. Instructions for form 1040x   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Instructions for form 1040x Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Instructions for form 1040x Entrega de dinero al empleador para el pago de los impuestos. Instructions for form 1040x   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Instructions for form 1040x Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Instructions for form 1040x   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Instructions for form 1040x Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Instructions for form 1040x Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Instructions for form 1040x    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Instructions for form 1040x Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Instructions for form 1040x Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Instructions for form 1040x    Impuestos no recaudados. Instructions for form 1040x Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Instructions for form 1040x Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Instructions for form 1040x Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Instructions for form 1040x Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Instructions for form 1040x    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Instructions for form 1040x Qué propinas se tienen que declarar. Instructions for form 1040x   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Instructions for form 1040x Incluya las que recibió en efectivo y las que no fueron en efectivo. Instructions for form 1040x Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Instructions for form 1040x Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Instructions for form 1040x    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Instructions for form 1040x    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Instructions for form 1040x   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Instructions for form 1040x El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Instructions for form 1040x Ejemplo. Instructions for form 1040x Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Instructions for form 1040x Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Instructions for form 1040x Al Sr. Instructions for form 1040x Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Instructions for form 1040x El Formulario W-2 que el Sr. Instructions for form 1040x Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Instructions for form 1040x El Sr. Instructions for form 1040x Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Instructions for form 1040x Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Instructions for form 1040x    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Instructions for form 1040x Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Instructions for form 1040x Para hacerlo, tiene que usar el Formulario 1040. Instructions for form 1040x (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Instructions for form 1040x    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Instructions for form 1040x Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Instructions for form 1040x Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Instructions for form 1040x    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Instructions for form 1040x Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Instructions for form 1040x Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Instructions for form 1040x   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Instructions for form 1040x Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Instructions for form 1040x   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Instructions for form 1040x Tiene que declarar estas cantidades como impuesto adicional en su declaración. Instructions for form 1040x A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Instructions for form 1040x 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Instructions for form 1040x    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Instructions for form 1040x Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Instructions for form 1040x Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Instructions for form 1040x (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Instructions for form 1040x Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Instructions for form 1040x Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Instructions for form 1040x Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Instructions for form 1040x ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Instructions for form 1040x Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Instructions for form 1040x De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Instructions for form 1040x ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Instructions for form 1040x Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Instructions for form 1040x Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Instructions for form 1040x ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Instructions for form 1040x Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Instructions for form 1040x Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Instructions for form 1040x Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Instructions for form 1040x   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Instructions for form 1040x Cómo declarar las propinas asignadas. Instructions for form 1040x   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Instructions for form 1040x (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Instructions for form 1040x    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Instructions for form 1040x Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Instructions for form 1040x Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Instructions for form 1040x Prev  Up  Next   Home   More Online Publications