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1099 Tax Forms

November 8th, 2013 No comments

The 1099 IRS forms or information returns are used to report a wide variety of income to the IRS.  Each 1099 IRS form is followed by a few letters to describe the type of information that is being handled:

  • Form 1099-A reports acquistion or abandonment of secured property.
  • Form 1099-B reports the sale of stocks, bonds, mutual funds and other securities.
  • Form 1099-C reports the cancellation of debt.
  • Form 1099-CAP reports change in corporate control and capital structure.
  • Form 1099-DIV reports dividends, qualified dividends, and capital gains distributions.
  • Form 1099-G reports payments from state governments such as unemployment compensation and state tax refunds.
  • Form 1099-INT reports interest income earned.
  • Form 1099-K reports merchant card and third-party payments.
  • Form 1099-LTC reports long term care and accelerated death benefits.
  • Form 1099-MISC reports various types of miscellaneous income including rents, royalties, and non-employee compensation.
  • Form 1099-OID reports original issue discount income.
  • Form 1099-PATR reports patronage dividends paid by a cooperative.
  • Form 1099-Q reports payment from qualified education programs (under sections 529 and 530).
  • Form 1099-R reports distributions from a retirement plan such as an IRA, 401(k) or pension.
  • Form 1099-S reports proceeds from the sale of real estate.
  • Form 1099-SA reports distributions from an hsa, archer msa or medicare advantage msa.

The 1098 series consists of:

  • Form 1098 reports mortgage interest.
  • Form 1098-C reports contributions of motor vehicles, boats and airplanes.
  • Form 1098-E reports student loan interest.
  • Form 1098-T reports tuition.

The 5498 series consists of:

  • Form 5498 reports IRA contributions.
  • Form 5498-ESA reports Coverdell ESA contribution information.
  • Form 5498-SA reports HSA, Archer MSA or Medicare Advantage MSA information.

Other information returns are:

  • Form 1042-S reports foreign person’s us source income subject to withholding.
  • Form 1097-BTC reports bond tax credit.
  • Form 8027 reports employer’s annual information return of tip income and allocated tips.
  • Form 8955-SSA is an annual registration statement identifying separated participants with deferred vested benefits.
  • Form W-2G reports certain gambling winnings.
  • Form W-2 and W-3 reports wages to Social Security.

The list keeps growing.  IRS Form 1099-K is a new form that started in 2012. In 2011, the IRS created IRS Form 3921 and 3922 which reports which employees receive stock upon exercise options.

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Form W-2: Box 12 code

November 8th, 2013 No comments

Box 12 of Form W-2 shows a code followed by a value.  The code indicates the type of payment. This is a listing of the codes for that box.

A: Uncollected social security or RRTA tax on tips. Include this tax on Form 1040.

B: Uncollected Medicare tax on tips.  Include this tax on Form 1040.

C: Taxable cost of group-term life insurance over $50,000 (included in boxes 1, 3 (up to social security wage base) and 5)

D: Elective deferrals to a section 401(k) cash or deferred arrangement .

E: Elective deferrals under a section 403(b) salary reduction arrangement

F: Elective deferrals and employer contributions (including nonelective deferrals) to a section 408(k)(6) salary reduction SEP

G: Elective deferrals and employer contributions to a section 457(b) deferred compensation plan

H: Elective deferrals under a section 501(c)(18)(D) tax exempt organization plan

J: Nontaxable sick pay

K: 20% excise tax on excess golden parachute payments

L: Substantiated employee business expense reimbursements

M: Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000

N: Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000

P: Excludable moving expense reimbursements paid directly to employee

Q: Nontaxable combat pay

R: Employer contributions to an Archer MSA

S: Employee salary reduction contributions under a section 408(p) SIMPLE

T: Adoption benefits

V: Income from the exercise of nonstatutory stock options

W: Employer contributions to an employee’s Health Savings Account

Y: Deferrals under a section 409A nonqualified deferred compensation plan

Z: Income under a section 409A on a nonqualified deferred compensation plan

AA: Designated Roth contributions to a section 401(k) plan

BB: Designated Roth contributions to a section 403(b) salary reduction agreement

DD: Cost of employer-sponsored health coverage

EE: Designated Roth contributions under a governmental section 457(b) plan.

Forms W-2 provide information to your employees, social security, the IRS, and state and local governments.

Employers must file Form W-2 for wages paid to each employee from whom:

  • Income, social security, or Medicare tax was withheld or
  • Income tax would have been withheld if the employee had claimed no more than one withholding allowance or had not claimed exemption from withholding on Form W-4, Employee’s Withholding Allowance Certificate.

Also, every employer engaged in a trade or business who pays remuneration for services performed by an employee, including non-cash payments, must file a Form W-2 for each employee even if the employee is related to the employer.

Form W-2C is filed to correct a previous Form W-2 submission. File a Form W-3C whenever you file a Form W-2C with Social Security, even if you are only filing Form W-2C to correct an employee’s name or Social Security number (SSN).

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How to complete IRS Form 1096

November 8th, 2013 No comments

IRS Form 1096 is a one-page summary sheet that shows the totals and information from various forms. If you are paper filing any 1097, 1098, 1099, 5498 and/or W-2G form, then you must put together Form 1096 and submit that with your paper forms. File a separate Form 1096 with each different type of form. For example, if you are filing six 1099-MISC forms and one 3922, you need to submit one 1096 to summarize the 1099-MISC forms and one 1096 to summarize the 3922 form.

The top part of the form asks for the filer name and address.  Then the name of person to contact, telephone number, email address and fax number.  If any of the contact information is not available, just leave blank.

Box 1, 2. Box 1 shows the employer identification number (EIN) while Box 2 shows the social security number (SSN).  The filer is either an individual with a SSN number or a business with an EIN number.  Make an entry in either Box 1 or Box 2 but not both boxes.

Box 3. Shows the total number of correctly completed forms (not the number of pages) that the filer is transmitting with this Form 1096. As an example, IRS Form 1098 has 3 forms on it per page.  If 2 of those 1098 forms are filled out correctly, then enter “2″ in Box 3 of Form 1096.

Box 4. Show federal income tax withheld shown on the forms being transmitted with this Form 1096.

Box 5. Shows the total of the amounts from the specific boxes of the forms listed below:

  • Form W-2G Box 1
  • Form 1097-BTC Box 1
  • Form 1098 Boxes 1 and 2
  • Form 1098-C Box 4c
  • Form 1098-E Box 1
  • Form 1099-B Boxes 2a and 7
  • Form 1099-C Box 2
  • Form 1099-CAP Box 2
  • Form 1099-DIV Boxes 1a, 2a, 3, 8, 9, and 10
  • Form 1099-H Box 1
  • Form 1099-INT Boxes 1, 3, and 8
  • Form 1099-K Box 1
  • Form 1099-LTC Boxes 1 and 2
  • Form 1099-MISC Boxes 1, 2, 3, 5, 6, 7, 8, 10, 13, and 14
  • Form 1099-OID Boxes 1, 2, and 6
  • Form 1099-PATR Boxes 1, 2, 3, and 5
  • Form 1099-Q Box 1
  • Form 1099-R Box 1
  • Form 1099-S Box 2
  • Form 1099-SA Box 1
  • Form 3921 Boxes 3 and 4
  • Form 3922 Boxes 3, 4, and 5
  • Form 5498 Boxes 1, 2, 3, 4, 5, 8, 9, 10, 12b, 13a and 14a
  • Form 5498-ESA Boxes 1 and 2
  • Form 5498-SA Box 1

No entry is required if you are filing Forms 1098-T, 1099-A or 1099-G.

Box 6. Ask that the filer put a check in the box of the forms that they are filing and that this 1096 is a summary for.

Box 7. Is checked if this is the filer’s final return.  If you will not be required to file Forms 1097, 1098, 1099, 3921, 3922, 5498, or W-2G in the future, either on paper or electronically, then check this box.

IRS Form 1096 is signed, the signator’s title is provided, and the form is dated. Mail Form 1096 and other applicable forms to the address listed on the form that corresponds to the location of your principal business address.

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How to complete California Form 592

November 8th, 2013 No comments

California Form 592 is a 2-page form where each page is called Side 1 and Side 2 respectively. The payer uses Form 592 to report additional 7% backup withholding to the state of California.

The first part of Side 1 asks the payer whether this form is amended or a prior year distribution. Neither of those boxes has to be checked. Amended forms can only be filed by the withholding agent. To amend, check the “Amended” box and include a letter explaining what changes were made and why and remit Form 592 and the letter to the FTB.

Then the form asks for the due date. The form is due quarterly. California backup withholding due dates are the same as the due dates for individual estimated tax payments.

Part 1 – Withholding Agent

The withholding agent is the payer. This is the individual or entity that makes payments of $1,500 or more of California Source Income to someone or some entity that is a non-resident of California and who does not have a permanent place of business in California. Part 1 asks for the business name and/or individual name, TIN, address and total number of payees.

Part 2 – Type of Income

Here the FTB wants to know what type of California Source Income is being withheld. There are 8 options lettered A through H:

A – payment to independent contractor B – Trust distributions C – Rents or royalties D – distributions to domestic nonresident partners, members, beneficiaries, S corporation shareholders E – estate distributions F – elective withholding G – elective withholding/Indian Tribe H – other and space is provided for the withholding agent to describe what other means.

There are then 7 edit boxes askes for whole values.

Line 1. Total Withholding, excluding Backup Withholding

Line 2. Total Backup Withholding

Line 3. Sum line 1 and line 2.

Line 4. Amounts of prior payments not previously distributed

Line 5. Amount withheld by another entity and being distributed

Line 6. Sum line 5 and line 5.

Line 7. Total withholding amount due which is line 6 subtracted from line 3. This total is remitted with Form 592-V to the FTB.

Part 3 – Perjury Statement

This section asks for the withholding agent name, phone, signature and date as well as the preparer name, phone, address, PTIN/SSN, signature and date.

Under penalties of perjury, the withholding agent and preparer are declaring that they have examined this return, including accompany schedules and statement, and to the best of their knowledge and belief, the statement is true, correct, and complete.

Side 2 – Schedule of Payees

The other page of 592 lists the payees.

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IRS Letter 2485

November 7th, 2013 No comments

IRS letter 2485 is a common letter typically sent and received in mid-July. The letter says:

“We have no record of receiving an electronic media file containing information returns 1097, 1098, 1099, 3921, 3922, 5498 and/or W-2G (Certain Gambling Winnings) from you for Transmitter Control Code (TCC) for tax year.”

Getting a letter from the IRS concerns everyone. If you read the letter closely though, you see that it’s saying the IRS has not received information returns from the TCC listed on the letter. If you hired a service bureau, then the service bureau probably efiled with their own TCC number. Contact the service bureau that you used to see which TCC number they used to electronically file.

The letter also says that if you don’t use your TCC number for two consecutive years, that your TCC number will eventually be recycled and you will have to apply for a new TCC number using Form 4419.

Service bureau’s can you save you time. You provide the data in excel and they can prepare everything, print and mail (or electronically deliver Copy B) and file electronically before the due date. A service bureau typically likes to use their own TCC number because they can log in at any time and efile. If you want to use your own TCC number, then the service puts everything together with your transmitter control code and transmits the final data file to you. You the client then has to log into the IRS FIRE System and upload the file.

With regards to this letter, you just have to decide whether you want to electronically file on your own or through a service bureau. If you decide to use a service bureau, then just ignore this IRS form letter and your TCC number will eventually be assigned to someone else. If you decide that you want to efile on your own, then you can also ignore this letter and efile on your own next year. If any of the information on the form is incorrect, you can correct it and fax it back to the IRS and they will update your account.

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Step by step instructions to setting up an account with the California Franchise Tax Board

June 15th, 2013 No comments

It’s really easy to setup an account with the Franchise Tax Board (FTB) in California and electronically file Form 592 online through the FTB SWIFT System.

The first step is to send an email to wscs.swift@ftb.ca.gov requesting a login and passcode for the FTB SWIFT System.  You want to provide your company name, address, primary contact name and phone number.

You then wait.  Within a few days, you will receive two emails from the FTB that will contain a login name and temporary password.

With the login name and temporary password, you are ready to access SWIFT via this link:

https://swift.ftb.ca.gov

Use the temporary password and login to access the SWIFT System. You then will be prompted to create your own personal password which must be at least 6 characters in length, contain at least one numeric character, and cannot include any special characters like comma, period, question mark and so forth.  Just upper and lowercase letters and numbers.  Your password must be changed annually but you can change it at any time by using the Password Change feature within the SWIFT System.

You can have an account setup and be ready to electronically file Form 592 within a week.  Once you login, you will see 2 subscription folders.  One is called “ToFTB” and is where you uploaded files intended for the Franchise Tax Board to process.  The other is called “FromFTB” and is where FTB will place files for you to retrieve.

You want to prepare a csv file following 1023S format and upload that to the FTB.

There is one area of confusion and that is a button that says “Set ASCII” or “Set Binary”.  If “Set Binary” is displayed, then SWIFT is expecting an ASCII file.  If you click on “Set Binary”, then SWIFT is expecting a binary file and the button will display “Set ASCII”. A txt or csv file are ASCII files. They are simple notepad files that use ASCII characters.  If you zip a txt or csv file and generate a zip file, then the zip file is a binary file format. The SWIFT system can handle large files so zipping is really not necessary.

Preparing and filing information returns can be stressful. 1099FIRE can help eliminate the stress of filing information returns by providing complete, secure outsourcing solutions for California Form 592. Stay compliant, reduce administrative costs and know that the job will get done right.

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The Common-Law Rules That Determine Employee Classification

June 15th, 2013 No comments

The common-law-rules as defined by the IRS can help business owners determine whether their workers are considered employees or contractors.  It is crucial for business owners to make this determination because each classification is subject to different tax withholdings and laws.

A business owner may do this by considering the degree of control over the worker, and also the nature of the relationship with the worker.  The IRS defines this by three categories: behavioral control, financial control, and the type of relationship between the business and worker.

Behavioral control refers to how much the business owner controls how the worker does his or her job.  Behavioral control is further classified by the IRS by four categories:

1.) Type of Instructions Given – Does the business mostly determine when, where, and how to work?  Contractors have a greater degree of control over these details.

2.) Degree of Instruction – In general, the more detailed and elaborate the instructions are that the business gives the worker, the greater the chance that the worker is an employee.

3.) Evaluation System – If there is some kind of ongoing job or work evaluation system, the worker is likely an employee.

4.) Training – If there is detailed job training, it points to the fact that the business owner wants the job done in a very specific way.  Also, if there is continual training during the worker’s tenure, then the worker is likely an employee.

Financial control refers to how much the business owner controls all of the financial circumstances of a worker’s job.  This control falls into five categories:

1.) Significant Investment – Does the worker purchase his or her own equipment?  Generally, independent contractors purchase their own equipment.

2.) Unreimbursed Expenses – Independent contractors have more unreimbursed expenses than employees.

3.) Opportunity for Profit or Loss – Independent contractors have a greater potential to lose money on their contracts.  For example, the cost of equipment for a job might be more than the contractor’s earnings for that job.

4.) Services Available to the Market – An independent contractor is allowed to have his or her own individual freedom to market their business or service.  Many employees are not.

5.) Method of Payment – Many employees are paid hourly and guaranteed a specific wage per hour.  Independent contractors can be paid hourly or with a flat fee.

Type of relationship refers to the details on the perception of the relationship between the business and worker.  The categories that determine type of relationship are as follows:

1.) Written Contracts – Even though a contract may state whether a worker is an employee or contractor, the IRS is not obligated to agree with this classification.

2.) Employee Benefits – Employees are more likely to have benefits like paid vacation, sick leave, health insurance, and others.

3.) Permanency of the Relationship – Employees are more likely to be hired on an indefinite basis, whereas independent contractors are generally hired for fixed terms.

4.) Services Provided as a Key Activity of the Business – Employees that provide services such as consulting or advice are still mostly under the control of their employers.

With these common-law-rules, businesses can make a reasonable guess to what their workers are classified as.  Again, if there is any question, the IRS will make the official classification from form SS-8.

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The Difference Between Contractors And Employees

June 15th, 2013 No comments

Before they file their taxes, it is critical that employers and workers have determined whether the work they have performed or paid for is considered contract or employee work. This is because contract and freelance work have different tax laws.  Also, the IRS may audit or fine companies that misclassify their employees as contractors.  Since the deadline to send information returns to the IRS is at the end of February, this distinction should be made as soon as possible.

Contractors and employees are subject to different tax withholdings. For employees, their employer is required to deduct the appropriate social security, Medicare, unemployment insurance, worker’s compensation, and other state taxes from their employee’s wages. The split between the employer and employee is approximately 50%.

As a result, employers end up paying substantially more taxes for work done by employees rather than contractors. Employers pay few to no taxes for contractors, who are required to calculate and pay self employment, social security and other taxes on their own. Also, contract work is not subjugated to minimum wage laws.

The question of whether a worker is an employee or contractor is ultimately a question of independence and control. Contractors are independent workers who do not have work terms dictated to them (when, how, and where they work) outside of what is agreed upon by the independent contractor agreement. A contractor’s client is allowed by law to specify what is expected as a final result of the contractor’s work.  On the other hand, employees are allowed by law to have work terms dictated to them.

The Internal Revenue Service recommends determining whether a worker is a freelance on contractor with three factors: behavioral control, financial control, and the nature of the relationship.  The more that an employer controls these three factors with a worker’s job, the more likely the worker is an employee and not a contractor.

Behavioral control is defined as whether or not the employer has control over the worker’s actions at work and how the worker performs. Financial control refers to whether or not the worker’s earnings are determined by the employer and how much of the cost to the worker is reimbursed. The type of relationship refers to the type of contract between the worker and employer, whether or not there are employee benefits such as sick leave and vacation, and the length of the worker relationship with the employer is taken into account.

The IRS says that there is no “magic number” of controls that classifies a worker as an employee or contractor. The IRS recommends that if there is still a reasonable doubt on the classification of a worker after reviewing the three factors, then IRS Form SS-8 should be filled out by a worker or employer and sent to the IRS to have an official classification made.

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Tips for preparing Copy B Statements to Recipients

June 15th, 2013 No comments

Copy A is sent to the IRS.  Copy A is a red-ink form.  You can file by paper or submit the information electronically to the IRS.

Copy B is sent to the payee.  Here we provide tips on preparing Copy B statements to recipients or payees.

1. There is no time extension for distributing Copy B.  The due dates are the dates in which the Copy B must be distributed.  You can go online and request a 30-day extension for filing Copy A to the IRS, but Copy B must be sent to the payee on time.

2. If you mail Copy B, then postmark the letter on or before the due date.  You can also email, fax or just print out Copy B and hand it to the payee. Just make sure the payee gets the form.

3. Its next to impossible to print on top of the tissue-like Copy B and C forms that the IRS provides attached to Copy A red-ink form.  Almost impossible.  Your laser printer will shred that form.  You can use substitute Copy B forms that comply with the format and content requirements.  If you use a substitute, then furnish the payee with applicable instructions of the official IRS form. Substitute Copy B forms can be printed on plain paper with black ink and contain all of the data of the original forms.

4. Social Security Number (SSN) masking is encouraged and a great idea. Filers can replace the first 5 digits of the SSN with an X or *.  An example would look like ***-**-1234 or XXX-XX-1234.  Masking protects the individual payee.  If Copy B gets lost, the SSN is not compromised. The filer can not mask an EIN for a business.

5. The IRS says “no additional enclosures, such as advertising, promotional material, or a quarterly or annual report, are permitted. Even a sentence or two on the year-end statement describing new services offered by the payer is not permitted”.

6. Logos are permitted on the envelope.

7. Be accurate.  Its January.  Your busy.  Your boss put the sole responsibility of preparing, printing, folding and mailing these Copy B forms in your hands.  Take the time to double check your data before distributing Copy B.  Verify that the data is printing in the correct boxes and the values are correct.

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What is Form 8027 and Who Needs to Submit One?

June 11th, 2013 No comments

Large food or beverage establishments are required to file Form 8027 to report tip income and allocation of tips to employees. Not all food and beverage establishments are required to file Form 8027. For example, you do not need to file an 8027 if your business was only in operation for one month in 2012. However, if your establishment meets all of the following criteria then you must file Form 8027 between February and April during the tax season:

1      Food or beverages are served with the intention of consumption on the premises.

2      Tipping is a customary part of the service.

3      More than 10 employees who work 80 hours or more are normally employed on a typical business day.

The majority of food or beverage establishments meet the first and second criteria on the list, but its the third qualification that is the concerning issue for most owners. All employees count toward the 10 employee requirement even if they do not regularly receive tips as part of their job function such as cooks and kitchen help.

There is a worksheet to help determine if you had more than 10 employees working on a typical businesses because you can still qualify with less than 10 employees. Please note that If you own more than one food or beverage establishment you must fill out Form 8027-T instead to itemize the receipts of each individual establishment.

What information is reported and filed on Form 8027?

The top part of the form contains fields as to the basic information about the establishment including the name, address and employer identification number. The Employer’s name and address information as shown on Form 941 is also required. To the left, you see a choice of 4 types of establishments. Only check one box that best describes your business: evening meals only, evening and other meals, meals other than evening meals or alcoholic beverages.

As you move through the form, lines 1-2 deal with credit charges specifically, the tips on credit charges and the gross receipt totals with tips respectively. Line 3 should reflect the total amount of service charges added to a customer bill that was then allocated to employees as part of their wages.

The subsections of line 4 are really the crux of Form 8027 and reflect the total amount of reported tips by indirectly and directly tipped employees. Indirectly tipped employees receive tips from other employees instead of customers such as cooks and bussers. A directly tipped employee receives tips from the customers such as bartenders and waitstaff.  Regardless of the source, any employee who earns $20 or more in tips on a monthly basis must report all tips to the employer. Add the amounts on lines 4a and 4b to calculate the total tips reported for the year.

On line 5, report the summation of the gross receipts for all food or beverage operations. Some things to consider when determining your gross receipts include cash sales, charge receipts and the retail value of complementary food or beverages if a tip was calculated based on the sale of that item.

Multiply the amount on line 5 by .08, unless you have been granted a lower rate by the IRS, and write this amount on line 6. Now compare the amount on line 6 with the amount on line 4c. If line 6 is less than lince 4c then your calculations for this form are complete. However if line 6 is more than line 4c, proceed to line 7 to allocate tips to employees.

Which calculation method is best to allocate tips to employees?

You have three options if you are required to allocate tips to employees: the hours-worked method, gross receipts method or good-faith agreement method. The hours-worked method simply distributes the tips to each employee based on the number of hours worked. Regardless of amounts earned, the employee who worked the most receives the largest allocation and so on down the line.

The gross receipts method is based on the amount of sales by each employee instead of the amount of hours worked. As a result, high performance employees with many sales receives the largest allocation regardless of hours worked.

The good-faith agreement method allows you to work out a custom arrangement based on circumstances of your particular establishment. The agreement is validated when two thirds of the staff agrees and signs the document. You must attach a copy of the agreement to Form 8027 if you select this option.

The result of your calculations are listed on each employee’s W-2 in box 8 to be reported as part of their individual wage. As a result, you should judge each allocation method on its fairness to your employees with regard to your particular situation.

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