Federal IRS Income Tax Forms

Transcription

1 Fral IRS Incm Tax Frms Yu can prpar all IRS-authriz fral tax frms via fil.cm fr any tax yar. Hwvr, nly th tax frms fr th currnt tax yar can b fil. Fr xampl, uring th calnar yar 2012 th currnt tax yar wul b 2011, an nly frms fr 2011 cul b fil. Th fil sasn gnrally starts arun January 14 ach yar an ns arun Octbr 15. Aftr Octbr 15 until arun Dcmbr 15, yu can prpar th currnt tax yar s tax frms nlin, but th IRS will n lngr accpts tax rturns via fil. Aftr Dcmbr 15 f th tax yar, frms can nly b prpar fflin an will hav t b mail t th arss list n ach tax frm. If yu n assistanc with cmplting a tax rturn plas cntact an fil.cm tax rprsntativ. fil.cm prvi a wi rang f IRS Tax Publicatins: fil Tax Publicatins an Tax Infrmatin. Viw a cmplt list f Fral Tax Frms that can b prpar nlin an fil tgthr with Stat Tax Frms. Estimat Fral Incm Taxs fr Fr--fr back taxs r th fr currnt tax yar--with th Fral Incm Tax alculatr. Dwnla Fral IRS Tax Frms by Tax Yar: IRS Tax Frms fr Tax Yar 2011 IRS Tax Frms fr Tax Yar 2010 IRS Tax Frms fr Tax Yar 2009 IRS Tax Frms fr Tax Yar 2008, 2007, 2006, 2005, 2004 Gt lctrnic filing supprt an fin answrs t yur tax qustins. Fr furthr hlp with prparing r filing yur tax rturn, plas cntact an fil.cm tax rprsntativ.

2 22222 Vi b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr Fr Official Us Only OMB N Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a S instructins fr bx Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Frm W-2 Wag an Tax Statmnt 2011 py A Fr Scial Scurity Aministratin Sn this ntir pag with Frm W-3 t th Scial Scurity Aministratin; phtcpis ar nt accptabl. Dpartmnt f th Trasury Intrnal Rvnu Srvic Fr Privacy Act an Paprwrk Ructin Act Ntic, s back f py D. at. N D D Nt ut, Fl, r Stapl Frms n This Pag D Nt ut, Fl, r Stapl Frms n This Pag

3 22222 b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr OMB N Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a 13 Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Wag an Tax Frm W-2 py 1 Fr Stat, ity, r Lcal Tax Dpartmnt Statmnt 2011 Dpartmnt f th Trasury Intrnal Rvnu Srvic

4 b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr OMB N Saf, accurat, FAST! Us Visit th IRS wbsit at 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a S instructins fr bx Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Wag an Tax Frm W-2 py B T B Fil With Emply s FEDERAL Tax Rturn. This infrmatin is bing furnish t th Intrnal Rvnu Srvic. Statmnt 2011 Dpartmnt f th Trasury Intrnal Rvnu Srvic

5 Ntic t Emply Rfun. Evn if yu nt hav t fil a tax rturn, yu shul fil t gt a rfun if bx 2 shws fral incm tax withhl r if yu can tak th arn incm crit. Earn incm crit (EI). Yu may b abl t tak th EI fr 2011 if (a) yu nt hav a qualifying chil an yu arn lss than $13,660 ($18,740 if marri filing jintly), (b) yu hav n qualifying chil an yu arn lss than $36,052 ($41,132 if marri filing jintly), (c) yu hav tw qualifying chilrn an yu arn lss than $40,964 ($46,044 if marri filing jintly), r () yu hav thr r mr qualifying chilrn an yu arn lss than $43,998 ($49,078 if marri filing jintly). Yu an any qualifying chilrn must hav vali scial scurity numbrs (SSNs). Yu cannt tak th EI if yur invstmnt incm is mr than $3,150. Any EI that is mr than yur tax liability is rfun t yu, but nly if yu fil a tax rturn. lrgy an rligius wrkrs. If yu ar nt subjct t scial scurity an Micar taxs, s Pub. 517, Scial Scurity an Othr Infrmatin fr Mmbrs f th lrgy an Rligius Wrkrs. rrctins. If yur nam, SSN, r arss is incrrct, crrct pis B,, an 2 an ask yur mplyr t crrct yur mplymnt rcr. B sur t ask th mplyr t fil Frm W-2c, rrct Wag an Tax Statmnt, with th Scial Scurity Aministratin (SSA) t crrct any nam, SSN, r mny amunt rrr rprt t th SSA n Frm W-2. If yur nam an SSN ar crrct but ar nt th sam as shwn n yur scial scurity car, yu shul ask fr a nw car that isplays yur crrct nam at any SSA ffic r by calling Yu als may visit th SSA at st f mplyr-spnsr halth cvrag (if such cst is prvi by th mplyr). Th rprting in Bx 12, using DD, f th cst f mplyr-spnsr halth cvrag is fr yur infrmatin nly. Th amunt rprt with DD is nt taxabl. rit fr xcss taxs. If yu ha mr than n mplyr in 2011 an mr than $4, in scial scurity an/r Tir I railra rtirmnt (RRTA) taxs wr withhl, yu may b abl t claim a crit fr th xcss against yur fral incm tax. If yu ha mr than n railra mplyr an mr than $3, in Tir II RRTA tax was withhl, yu als may b abl t claim a crit. S yur Frm 1040 r Frm 1040A instructins an Pub. 505, Tax Withhling an Estimat Tax. (Als s Instructins fr Emply n th back f py.)

6 b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr This infrmatin is bing furnish t th Intrnal Rvnu Srvic. If yu ar rquir t fil a tax rturn, a nglignc pnalty r thr sanctin OMB N may b imps n yu if this incm is taxabl an yu fail t rprt it. 1 Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a S instructins fr bx Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Wag an Tax Frm W-2 py Fr EMPLOYEE S REORDS (S Ntic t Emply n th back f py B.) Statmnt 2011 Dpartmnt f th Trasury Intrnal Rvnu Srvic Saf, accurat FAST! Us

7 Instructins fr Emply (Als s Ntic t Emply, n th back f py B.) Bx 1. Entr this amunt n th wags lin f yur tax rturn. Bx 2. Entr this amunt n th fral incm tax withhl lin f yur tax rturn. Bx 8. This amunt is nt inclu in bxs 1, 3, 5, r 7. Fr infrmatin n hw t rprt tips n yur tax rturn, s yur Frm 1040 instructins. Unlss yu hav rcrs that shw yu i nt rciv th amunt rprt in bx 8 as allcat tips, yu must fil Frm 4137, Scial Scurity an Micar Tax n Unrprt Tip Incm, with yur incm tax rturn t rprt th allcat tip amunt. On Frm 4137 yu will figur th scial scurity an Micar tax w n th allcat tips shwn n yur Frm(s) W-2 that yu must rprt as incm an n thr tips yu i nt rprt t yur mplyr. By filing Frm 4137, yur scial scurity tips will b crit t yur scial scurity rcr (us t figur yur bnfits). Bx 10. This amunt is th ttal pnnt car bnfits that yur mplyr pai t yu r incurr n yur bhalf (incluing amunts frm a sctin 125 (caftria) ). Any amunt vr $5,000 is als inclu in bx 1. mplt Frm 2441, hil an Dpnnt ar Expnss, t cmput any taxabl an nntaxabl amunts. Bx 11. This amunt is (a) rprt in bx 1 if it is a istributin ma t yu frm a nnqualifi frr cmpnsatin r nngvrnmntal sctin 457(b) r (b) inclu in bx 3 an/r 5 if it is a prir yar frral unr a nnqualifi r sctin 457(b) that bcam taxabl fr scial scurity an Micar taxs this yar bcaus thr is n lngr a substantial risk f frfitur f yur right t th frr amunt. Bx 12. Th fllwing list xplains th cs shwn in bx 12. Yu may n this infrmatin t cmplt yur tax rturn. Elctiv frrals (cs D, E, F, an S) an signat Rth cntributins (cs AA, BB, an EE) unr all s ar gnrally limit t a ttal f $16,500 ($11,500 if yu nly hav SIMPLE s; $19,500 fr sctin 403(b) s if yu qualify fr th 15-yar rul xplain in Pub. 571). Dfrrals unr c G ar limit t $16,500. Dfrrals unr c H ar limit t $7,000. Hwvr, if yu wr at last ag 50 in 2011, yur mplyr may hav allw an aitinal frral f up t $5,500 ($2,500 fr sctin 401(k)(11) an 408(p) SIMPLE s). This aitinal frral amunt is nt subjct t th vrall limit n lctiv frrals. Fr c G, th limit n lctiv frrals may b highr fr th last 3 yars bfr yu rach rtirmnt ag. ntact yur aministratr fr mr infrmatin. Amunts in xcss f th vrall lctiv frral limit must b inclu in incm. S th Wags, Salaris, Tips, tc. lin instructins fr Frm Nt. If a yar fllws c D thrugh H, S, Y, AA, BB, r EE, yu ma a mak-up pnsin cntributin fr a prir yar(s) whn yu wr in military srvic. T figur whthr yu ma xcss frrals, cnsir ths amunts fr th yar shwn, nt th currnt yar. If n yar is shwn, th cntributins ar fr th currnt yar. A Uncllct scial scurity r RRTA tax n tips. Inclu this tax n Frm S Ttal Tax in th Frm 1040 instructins. B Uncllct Micar tax n tips. Inclu this tax n Frm S Ttal Tax in th Frm 1040 instructins. Taxabl cst f grup-trm lif insuranc vr $50,000 (inclu in bxs 1, 3 (up t scial scurity wag bas), an 5) D Elctiv frrals t a sctin 401(k) cash r frr arrangmnt. Als inclus frrals unr a SIMPLE rtirmnt accunt that is part f a sctin 401(k) arrangmnt. E Elctiv frrals unr a sctin 403(b) salary ructin agrmnt (cntinu n back f py 2)

8 b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr OMB N Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a 13 Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Wag an Tax Frm W-2 py 2 T B Fil With Emply s Stat, ity, r Lcal Incm Tax Rturn. Statmnt 2011 Dpartmnt f th Trasury Intrnal Rvnu Srvic

9 Instructins fr Emply (cntinu frm back f py ) F Elctiv frrals unr a sctin 408(k)(6) salary ructin SEP G Elctiv frrals an mplyr cntributins (incluing nnlctiv frrals) t a sctin 457(b) frr cmpnsatin H Elctiv frrals t a sctin 501(c)(18)(D) tax-xmpt rganizatin. S Ajust Grss Incm in th Frm 1040 instructins fr hw t uct. J Nntaxabl (infrmatin nly, nt inclu in bxs 1, 3, r 5) K 20% xcis tax n xcss gln parachut paymnts. S Ttal Tax in th Frm 1040 instructins. L Substantiat mply businss xpns rimbursmnts (nntaxabl) M Uncllct scial scurity r RRTA tax n taxabl cst f gruptrm lif insuranc vr $50,000 (frmr mplys nly). S Ttal Tax in th Frm 1040 instructins. N Uncllct Micar tax n taxabl cst f grup-trm lif insuranc vr $50,000 (frmr mplys nly). S Ttal Tax in th Frm 1040 instructins. P Excluabl mving xpns rimbursmnts pai irctly t mply (nt inclu in bxs 1, 3, r 5) Q Nntaxabl cmbat pay. S th instructins fr Frm 1040 r Frm 1040A fr tails n rprting this amunt. R Emplyr cntributins t yur Archr MSA. Rprt n Frm 8853, Archr MSAs an Lng-Trm ar Insuranc ntracts. S Emply salary ructin cntributins unr a sctin 408(p) SIMPLE (nt inclu in bx 1) T Aptin bnfits (nt inclu in bx 1). mplt Frm 8839, Qualifi Aptin Expnss, t cmput any taxabl an nntaxabl amunts. V Incm frm xrcis f nnstatutry stck ptin(s) (inclu in bxs 1, 3 (up t scial scurity wag bas), an 5). S Pub. 525 an instructins fr Schul D (Frm 1040) fr rprting rquirmnts. W Emplyr cntributins (incluing amunts th mply lct t cntribut using a sctin 125 (caftria) ) t yur halth savings accunt. Rprt n Frm 8889, Halth Savings Accunts (HSAs). Y Dfrrals unr a sctin 409A nnqualifi frr cmpnsatin Z Incm unr sctin 409A n a nnqualifi frr cmpnsatin. This amunt is als inclu in bx 1. It is subjct t an aitinal 20% tax plus intrst. S Ttal Tax in th Frm 1040 instructins. AA Dsignat Rth cntributins unr a sctin 401(k) BB Dsignat Rth cntributins unr a sctin 403(b) DD st f mplyr-spnsr halth cvrag. Th amunt rprt with DD is nt taxabl. EE Dsignat Rth cntributins unr a gvrnmntal sctin 457(b). This amunt s nt apply t cntributins unr a taxxmpt rganizatin sctin 457(b). Bx 13. If th Rtirmnt bx is chck, spcial limits may apply t th amunt f traitinal IRA cntributins yu may uct. Nt. Kp py f Frm W-2 fr at last 3 yars aftr th u at fr filing yur incm tax rturn. Hwvr, t hlp prtct yur scial scurity bnfits, kp py until yu bgin rciving scial scurity bnfits, just in cas thr is a qustin abut yur wrk rcr an/r arnings in a particular yar. mpar th Scial Scurity wags an th Micar wags t th infrmatin shwn n yur annual (fr wrkrs vr 25) Scial Scurity Statmnt.

10 Vi b Emplyr intificatin numbr (EIN) a Emply s scial scurity numbr OMB N Wags, tips, thr cmpnsatin 2 Fral incm tax withhl c Emplyr s nam, arss, an ZIP c 3 Scial scurity wags 4 Scial scurity tax withhl 5 Micar wags an tips 6 Micar tax withhl 7 Scial scurity tips 8 Allcat tips ntrl numbr 9 10 Dpnnt car bnfits Emply s first nam an initial Last nam Suff. 11 Nnqualifi s 12a S instructins fr bx Statutry mply 14 Othr f Emply s arss an ZIP c 15 Stat Emplyr s stat ID numbr 16 Stat wags, tips, tc. 17 Stat incm tax 18 Lcal wags, tips, tc. 19 Lcal incm tax 20 Lcality nam Rtirmnt Thir-party 12 Frm W-2 py D Fr Emplyr. Wag an Tax Statmnt 2011 Dpartmnt f th Trasury Intrnal Rvnu Srvic Fr Privacy Act an Paprwrk Ructin Act Ntic, s back f py D.

11 Emplyrs, Plas Nt Spcific infrmatin n t cmplt Frm W-2 is availabl in a sparat bklt titl 2011 Instructins fr Frms W-2 an W-3. Yu can rr ths instructins an aitinal frms by calling TAX-FORM ( ). Yu als can gt frms an instructins at IRS.gv. autin. Yu cannt fil Frms W-2/W-2c an W-3/W-3c that yu print frm IRS.gv with SSA. Th SSA's quipmnt is nt abl t prcss ths frms. Insta, yu can us nlin fill-in frms t crat an submit Frms W-2/W-2c an W-3/W-3c t th SSA lctrnically. Fr mr infrmatin, visit th SSA's Emplyr W-2 Filing Instructins & Infrmatin pag at an click n "Hw t Fil W-2s." Du ats. Furnish pis B,, an 2 t th mply gnrally by January 31, Fil py A with th SSA by Fbruary 29, Sn all pis A with Frm W-3, Transmittal f Wag an Tax Statmnts. If yu fil lctrnically (rquir if submitting 250 r mr Frms W-2), th u at is April 2, N hlp? If yu hav qustins abut rprting n Frm W-2, call th infrmatin rprting custmr srvic sit tll fr at r (nt tll fr). Fr TTY/TDD quipmnt, call (nt tll fr). Th hurs f pratin ar 8:30 a.m. t 4:30 p.m., Eastrn tim. Privacy Act an Paprwrk Ructin Act Ntic. W ask fr th infrmatin n Frms W-2 an W-3 t carry ut th Intrnal Rvnu laws f th Unit Stats. W n it t figur an cllct th right amunt f tax. Sctin 6051 an its rgulatins rquir yu t furnish wag an tax statmnts t mplys, th Scial Scurity Aministratin, an th Intrnal Rvnu Srvic. Sctin 6109 rquirs yu t prvi yur mplyr intificatin numbr (EIN). If yu fail t prvi this infrmatin in a timly mannr, yu may b subjct t pnaltis. Failur t prvi this infrmatin, r prviing fals r frauulnt infrmatin, may subjct yu t pnaltis. Yu ar nt rquir t prvi th infrmatin rqust n a frm that is subjct t th Paprwrk Ructin Act unlss th frm isplays a vali OMB cntrl numbr. Bks r rcrs rlating t a frm r its instructins must b rtain as lng as thir cntnts may bcm matrial in th aministratin f any Intrnal Rvnu law. Gnrally, tax rturns an rturn infrmatin ar cnfintial, as rquir by sctin Hwvr, sctin 6103 allws r rquirs th Intrnal Rvnu Srvic t iscls r giv th infrmatin shwn n yur rturn t thrs as scrib in th. Fr xampl, w may iscls yur tax infrmatin t th Dpartmnt f Justic fr civil an/r criminal litigatin, an t citis, stats, th District f lumbia, an U.S. cmmnwalths an pssssins fr us in aministring thir tax laws. W may als iscls this infrmatin t thr cuntris unr a tax traty, t fral an stat agncis t nfrc fral nntax criminal laws, r t fral law nfrcmnt an intllignc agncis t cmbat trrrism. Th tim n t cmplt an fil ths frms will vary pning n iniviual circumstancs. Th stimat avrag tims ar: Frm W-2 30 minuts, an Frm W-3 28 minuts. If yu hav cmmnts cncrning th accuracy f ths tim stimats r suggstins fr making ths frms simplr, w wul b happy t har frm yu. Yu can writ t th Intrnal Rvnu Srvic, Tax Pructs rinating mmitt, SE:W:AR:MP:T:T:SP, 1111 nstitutin Av. NW, IR-6526, Washingtn, D D nt sn Frms W-2 an W-3 t this arss. Insta, s Whr t fil papr frms in th Instructins fr Frms W-2 an W-3.