명령 스톡 옵션 2017

지시 스톡 옵션 2017
한 번 가까운 관계가 멀어졌습니다.
투자 기본법을 투자하는 방법 중개인 비교 용어집 주식 뮤추얼 펀드.
투자 도구 Stock Screener Guru Screener 재무 고문.
특집 기사.
가게의 큰 변화.
주식 평가 내 등급 스마트 포트폴리오 개요 내 보유 내 포트폴리오 분석 군중 통찰력 나의 실적 귀하의.
오늘 NASDAQ 커뮤니티에 가입하여 포트폴리오, 주식 등급, 실시간 경보 등에 무료로 즉시 액세스하십시오!
이미 회원입니까?
즐겨 찾기 편집.
아래 텍스트 상자에 최대 25 개의 기호를 쉼표 또는 공백으로 구분하여 입력하십시오. 이 기호는 해당 페이지에서 사용하기 위해 세션 중에 사용할 수 있습니다.
나스닥 경험을 커스터마이징하십시오.
선택한 배경색을 선택하십시오.
견적 검색을위한 기본 대상 페이지 선택 :
선택 사항을 확인하십시오 :
견적서 검색의 기본 설정을 변경하도록 선택했습니다. 이제 기본 타겟 페이지가됩니다. 구성을 다시 변경하거나 쿠키를 삭제하지 않는 한 설정을 변경 하시겠습니까?
광고 차단 기능을 사용 중지하거나 자바 스크립트 및 쿠키가 활성화되도록 설정을 업데이트하십시오. 그러면 우리가 기대하는 일류 시장 뉴스 및 데이터를 계속 제공 할 수 있습니다.

지시 스톡 옵션 2017
옵션 기능 및 업그레이드 사진 및 이미지.
2017 아웃백 휠 아치 몰딩, 바디 사이드 몰딩, 스플래쉬 가드,
방문해 주셔서 감사합니다. 친구에게 사이트에 대해 알려주십시오. 당신은 여기에 있습니다 cars101 / subaru / outback / outback2017photos4.html 3.21.17.
당신은 시애틀 지역 또는 더 큰 NW에서 새로운 스바루를 사고 있고, 솔직한 경험을 원한다, 나에게 연락해라.
2017 황야 녹색 아웃백 여행 로우 프로파일 루프 레일, 검은 색 끝과 실버. 선택적 크로스 바 없음.
2017 브릴리언트 브라운 스바루 아웃백 (Solar Outback) 로우 프로파일 루핑 레일, 블랙 엔드가있는 은색, Thule 크로스 바 (Thule 460 시스템)
2017 브릴리언트 브라운 스바루 아웃백 투어링 로우 프로파일 옥상 레일, 검은 끝이있는 은색, Thule 크로스 바 (Thule 460 시스템 에어로 바)
2017 아웃백 선택 가능한 툴레 크로스바 및 스키 연결 장치가있는 여행.
2017 아웃백 선택 가능한 툴레 크로스바 및 스키 연결 장치가있는 여행.
2017 아웃백 옵션 도어 에지 가드. 카바 이드 회색 차가 표시됩니다.
2017 아웃백 옵션 도어 에지 가드. 황혼의 파란 차를 보여줍니다.
2017 아웃백 옵션 도어 에지 가드. 크롬 악센트 문 핸들 모델을 여행. 화려한 갈색 색상이 표시됩니다.
선택 사항 인 2017 Subaru Outback 원격 엔진 시동 열쇠 고리가 잘 작동하고 장애물, 벽 등에 따라 400 피트까지 차를 시동 할 수 있습니다. 이 원격 시동 시스템은 2017 Limited 및 Touring 모델에는 새로 추가되었지만 2.5i 및 Premium에는 포함되어 있지 않습니다.
2017 스바루 아웃백 옵션 금속 가스 및 브레이크 페달 커버 및 모든 날씨 고무 바닥 매트. 자바 브라운 가죽으로 표시된 여행 모델.
2017 스바루 아웃백 (선택 사양) 금속 가스 및 브레이크 페달 커버 및 고무 모든 날씨 매트.
2017 아웃백 옵션 바디 사이드 몰딩. 카바이드 회색 색상이 표시됩니다.
2017 아웃백 옵션 바디 사이드 몰딩. 황혼의 푸른 색이 보인다.
2017 아웃백 옵션 바디 사이드 몰딩. 베네치아 붉은 색이 표시됩니다.
흰색 2017 Subaru Outback 크롬 하부 로커 트림 스트립과 옵션의 흰색 바디 컬러 바디 사이드 몰딩으로 둘러보기.
선택적 합금 바퀴 자물쇠 (노란색 화살표)가있는 2017 아웃백 휠의 근접 촬영.
모델 실버 스프링과 회색 휠을 여행했다.
2017 스바루 아웃백 옵션 휠 아치 몰딩을 황혼색 2.5i 또는 프리미엄 모델에 장착.
2017 Subaru Outback 옵션 휠 아치 몰딩 및 스플래시 가드, 후륜, 황혼색 2.5i 또는 실버 합금의 프리미엄 모델.
2017 아웃백 옵션 휠 아치 몰딩, 바디 사이드 몰딩 및 스플래쉬 가드 2.5i 및 프리미엄 실버 17 "합금. 황혼의 푸른 색이 표시됩니다.
Wilderness green color 2017 스바루 아웃백 옵션 휠 아치 몰딩으로 투어링.
Brilliant Brown Pearl color 2017 Subaru Outback 옵션 스플래쉬 가드, 휠 아치 몰딩 및 바디 사이드 몰딩을 사용한 여행.
Brilliant Brown Pearl color 2017 Subaru Outback 옵션 스플래쉬 가드, 휠 아치 몰딩 및 바디 사이드 몰딩을 사용한 여행.
2017 스바루 아웃백 옵션의 스플래쉬 가드, 황혼의 파란 차가 표시됩니다.
2017 스바루 아웃백 옵션 프론트 스플래쉬 가드, Venetian Red Limited 모델이 표시됩니다.
2017 스바루 아웃백 옵션 프론트 스플래쉬 가드, Venetian Red Limited 모델이 표시됩니다.
2017 스바루 아웃백의 옵션 리어 범퍼 커버 / 스텝 패드. 황혼의 푸른 색이 보인다.
2017 Subaru Outback Limited의 뒷좌석 보호대 옵션.
2017 스바루 아웃백 (Subaru Outback) 1.25 "트레일러 걸쇠 및 견인 용량 2700. 인서트 및 유선 4 핀 커넥터 포함.
2017 스바루 아웃백 옵션 1 1/4 "(1.25") 트레일러 장애물. 2700 견인 능력. 인서트와 유선 4 핀 커넥터가 함께 제공됩니다.
2017 년 스바루 아웃백 공장에 1.25 인치 트레일러 걸이 설치.
2017 스바루 아웃백 (Subaru Outback) 1.25 "트레일러 걸쇠 및 견인 용량 2700. 인서트 및 유선 4 핀 커넥터 포함.
2017 스바루 아웃백 (Subaru Outback)에 공장 1.25 "트레일러 차질 설치. 사각 지 탐지, 후방 교차 교통 경보 센서는 오른쪽 구석의 블랙 박스입니다.
2017 스바루 아웃백의 1.25 "트레일러 차질.
2017 아웃백 투어링, 애프터 마켓 2 "하버 캐럿 듀얼 2"리시버와 낮은 히치 볼 (테니스 볼)이있는 트레일러 차가움과 안전을위한 애프터 마켓 브레이크 라이트가 장착 된 화려한 갈색 색상. 아무도이 차 뒤쪽에 부딪 치기를 원할 것입니다.
2017 아웃백 투어링, 브릴리언트 브라운, 애프터 마켓 2 "하버 캐럿 듀얼 2"리시버 및 로우 히치 공 (테니스 공)이있는 트레일러 차가움 및 애프터 마켓 브레이크 라이트.
2017 스바루 아웃백 화물칸 (선택 사항), 뒷좌석 보호대 (선택 사양), 범퍼 덮개 (선택 사양).
2017 스쿠버 아웃백 옵션 달 루프 공기 디플렉터를 사용한 여행. 딜러가 설치되었습니다. 흰색 차가 표시됩니다.
2017 스바루 아웃백 (See Subaru Outback) 옵션 딜러가 달 루퍼 공기 디플렉터를 장착 한 상태로 여행 중입니다.
2017 스쿠버 아웃백, 선택적 달 루프 공기 디플렉터 포함. 대리점 만 설치되었습니다.
2017 스바루 아웃백 옵션 moonroof 공기 deflector의 근접 촬영. 대리점 만 설치되었습니다.
2017 Subaru Outback (옵션) - 사이드 윈도우 공기 디플렉터 (옵션)와 문 루프 공기 디플렉터. 대리점 만 설치되었습니다.
2017 Subaru Outback (옵션) - 사이드 윈도우 공기 디플렉터 (옵션)와 문 루프 공기 디플렉터. 대리점 만 설치되었습니다.

양식 W-2 및 W-3 (2017)에 대한 일반 지침
(양식 W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c 및 W-3c 포함)
별도로 언급하지 않는 한, 섹션 참조는 내국세 코드에 대한 것입니다.
양식 W-2 및 W-3에 대한 일반 지침.
2017 년 중 귀하의 거래 나 사업에서 종업원 용 서비스에 대한 지불 (비 현금 지불 포함) 한 명 이상의 직원이있는 경우 W-2 양식을 제출해야합니다.
다음 중 어느 하나가 적용되는 각 직원에 대한 W-2 양식을 작성하고 작성하십시오 (직원이 귀하와 관련된 경우 라 할지라도).
임금 액에 상관없이 소득, 사회 보장 또는 메디 케어 세금을 임금에서 보류했습니다. 또는.
직원이 원천 징수 수당을 하나도 청구하지 않았거나 W-4 양식에 대한 원천 징수 면제를 청구하지 않은 경우 소득세를 보류해야합니다. 또는.
소득, 사회 보장 또는 메디 케어 세금을 원천 징수하지 않았더라도 임금으로 600 달러 이상을 지불했습니다.
매우 제한된 상황에서만 W-2 양식을 제출할 필요가 없습니다. 이것은 소득세, 사회 보장 세 또는 메디 케어 세금을 원천 징수하지 않아도되고 특정 선거 종사자 및 특정 외국인 농업 근로자와 같이 직원에게 600 달러 미만을 지급 한 경우 발생할 수 있습니다. 나중에 선거 종사자와 외국인 농업 노동자를 참조하십시오.
별도로 언급하지 않는 한, Medicare 세금에는 추가 Medicare Tax가 포함됩니다.
250 개 이상의 Forms W-2를 제출해야하거나 전자 파일링의 이점을 이용하려면 전자 파일링을 참조하십시오.
양식 W-2를 제출해야하는 사람은 양식 W-2의 사본 A를 전송하기 위해 양식 W-3을 제출해야합니다. 양식 W-3의 사본을 만들어 보관하고 양식 W-2의 D (고용주의 경우)를 기록으로 4 년간 보관하십시오. 정확한 연도에 W-3 양식을 사용하십시오. 전자 양식으로 양식 W-2를 제출하는 경우 전자 신고 (E-filing)를 참조하십시오.
가정 고용주.
심지어 한 명의 가정 고용인 만있는 고용주라도 양식 W-2의 사본 A를 전송하려면 W-3 양식을 제출해야합니다. Form W-3에서 "Hshld. emp." 체크 박스 상자 b. 더 자세한 정보는 H (Form 1040), 가정 고용 세금 및 그 별도 지시 사항을 참조하십시오. 고용주 식별 번호 (EIN)가 있어야합니다. 상자 b - 고용주 식별 번호 (EIN)를 참조하십시오.
송신자 또는 발신자 (서비스 국, 보고 대리인, 지불 대리인 또는 지불 대리인 포함)는 발신자가 다음 두 가지 요건을 모두 충족하는 경우에만 고용주 또는 지불 인을 위해 Form W-3에 서명 (또는 전자 파일에 PIN 사용) 할 수 있습니다. .
주법에 따라 유효한 기관 구두 합의 (구두, 서면 또는 암시)에 서명 할 권한이 있습니다. 과.
서명 (서류 양식 W-3 만) 옆에 "For (이름)"를 씁니다.
보고 대리인 또는 기타 제 3 자 급여 서비스 제공자의 고용주는 W-2 양식이 직원에게 제공되고 W-2 양식 및 W-3 양식이 SSA에 올바르게 제출되었는지 확인하는 책임을 고용주에게 해소하지 않습니다. 제 시간에. 자세한 내용은 벌칙을 참조하십시오.
양식 W-2 및 W-3에 대한 지급인의 이름과 EIN은 고용주의 분기 별 연방 세금 환급 양식 941에 사용 된 것과 동일해야합니다. 양식 943, 농업 종사자에 대한 고용주의 연간 연방 세금 환급; 양식 944; CT-1, 고용주 연례 철도 퇴직 연금 환급; 또는 스케줄 H (양식 1040)를 제출해야합니다.
2018 년 1 월 31 일까지 SSA에 W-2 및 W-3 양식의 사본을 우편으로 보내거나 전자 방식으로 제출하십시오. 귀하가 늦게 접수하는 각 W-2 양식에 대해 벌금을 물을 수 있습니다. 처벌을 참조하십시오. 비즈니스를 해지하는 경우 비즈니스 종료를 참조하십시오.
양식 W-2를 SSA에 제출하는 시간 연장.
양식 8809, 파일 정보 연장 연장 신청서에 완전한 신청서를 제출함으로써 W-2 양식을 SSA에 제출할 수있는 연장 기간을 한 번만 요구할 수 있습니다. 추가 시간이 필요한 이유에 대한 자세한 설명을 포함하십시오. 위증시 처벌을 받으면 신청서에 서명해야합니다. 양식 8809에 표시된 주소로 신청서를 보내십시오. 양식 W-2의 만료일 전에 연장을 요청해야합니다. 국세청 (IRS)이 귀하의 연장 신청을 허가하면 30 일 이내에 신청할 수 있습니다. IRS는 자연 재해 또는 양식 제출에 필요한 서적 및 기록을 파괴하는 화재와 같은 특별한 상황이나 재앙에 대해서만 제한된 경우에만 양식 W-2 파일에 대한 확장을 허용합니다. 파일을 추가로 연장 할 수 없습니다. 자세한 내용은 양식 8809를 참조하십시오.
귀하가 양식 W-2를 제출할 시간을 요청하고 연장 한 경우에도 양식 W-2를 2018 년 1 월 31 일까지 직원에게 제공해야합니다. 그러나 양식 W-2를 직원에게 제공하는 시간 연장을 참조하십시오.
양식 W-2 및 W-3을 제출할 위치.
양식 W-2의 양식 W-3을 다음 주소로 복사하십시오.
사회 보장국.
직접 운영 센터.
Wilkes-Barre, PA 18769-0001.
"인증 메일"을 사용하여 파일을 작성하는 경우 우편 번호를 "18769-0002"로 변경하십시오. IRS가 승인 한 개인 배달 서비스를 사용하는 경우 "Attn : W-2 Process, 1150 E. Mountain Dr." 우편 번호를 "18702-7997"로 변경하십시오. Pub. 15 (Circular E)에서 IRS 승인 민간 배송 서비스 목록을 확인하십시오.
귀하가 SSA에 제출하는 Forms W-2 및 W-3으로 현금, 수표, 우편환 또는 기타 지불 방법을 보내지 마십시오. 고용 세금 양식 (예 : 양식 941 또는 양식 943), 송금 및 양식 1099는 IRS에 보내야합니다.
필요한 경우 양식 W-2 사본 1 부를 주, 시 또는 지방 세무 부서에 보냅니다. 1 부 (15-20 번 항목을 작성하는 방법 포함)에 관한 자세한 정보는 주, 시 또는 지방 세무 부서에 문의하십시오.
아메리칸 사모아 미국 소유 미국령 사모아.
다음 주소로 W-3SS 양식과 W-2AS 양식의 파일 1을 복사하십시오.
아메리칸 사모아 세무서.
집행 사무실 건물입니다.
Pago Pago, AS 96799
괌의 미국 소유물.
다음 주소로 W-3SS 양식과 W-2GU 양식의 파일 1을 복사하십시오.
괌 세무 국.
양식 W-2GU에 대한 추가 정보는 guamtax를 참조하십시오.
미국령 버진 아일랜드 미국 소유물 버진 아일랜드.
양식 W-3SS 및 양식 W-2VI 사본 1을 다음 주소로 제출하십시오.
버진 아일랜드 국세청 국세청.
6115 Estate 스미스 만.
양식 W-2VI에 대한 추가 정보는 vibir. gov를 참조하십시오.
북 마리아나 연방 (Northern Mariana Islands) 미국 소유물 북 마리아나 군도.
다음 주소에서 OS-3710 파일 양식과 양식 W-2CM 사본 1을 작성하십시오.
세무 국.
북 마리아나 연방.
P. O. 상자 5234 CHRB.
양식 OS-3710 및 W-2CM은 IRS 양식이 아닙니다. 양식 W-2CM에 대한 추가 정보는 cnmidof를 참조하십시오.
둘 이상의 고용 세금 양식을 제출하는 경우 각 유형에 대해 별도의 양식 W-3을 사용하여 동일한 유형의 양식 W-2를 그룹화하고 별도의 그룹으로 보냅니다. W-3 양식에 대한 구체적인 지시 사항에있는 b - 종류의 지불 자 및 상자 b - 종류의 고용주에 대한 구체적인 지침을 참조하십시오.
양식 W-2를 직원의성에 알파벳순으로 또는 직원의 사회 보장 번호로 숫자로 준비하고 제출하십시오. 양식 W-3을 관련 양식 W-2 또는 양식 W-2에 스테이플 링하거나 테이프로 붙이지 마십시오. 이 양식들은 기계 판독입니다. 스테이플러 구멍이나 눈물이 기계 판독을 방해합니다. 또한 양식 W-2 및 W-3을 접지 마십시오. 일반 우편으로 SSA에 양식을 보냅니다.
가구 B, C 및 2를 직원에게 복사합니다.
일반적으로 양식 W-2의 사본 B, C 및 2를 2018 년 1 월 31 일까지 직원에게 제공해야합니다. 양식이 적절하게 제출되고 마감일 이전에 우편으로 발송되는 경우 귀하는 "공급"요건을 충족해야합니다.
2017 년 12 월 31 일 이전에 고용이 종료되면 고용 종료 후 언제든지 직원에게 2018 년 1 월 31 일까지 사본을 제공 할 수 있습니다. 직원이 W-2 양식을 요청하는 경우, 30 일의 요청 또는 최종 임금 지불 후 30 일 이내에 중 빠른 날짜. 그러나 비즈니스를 해지하는 경우 비즈니스 종료를 참조하십시오.
귀하는 양식 W-2를 IRS 공식 양식 또는 허용되는 대체 양식으로 직원에게 제공 할 수 있습니다. 대체 양식을 참조하십시오. 직원에게 제공하는 양식 W-2가 명확하고 읽기 쉽고 출판사의 요구 사항을 준수하는지 확인하십시오. 1141.
로고, 구호 및 광고 (세금 준비 소프트웨어 광고 포함)가 포함 된 양식 W-2는 의심스러운 양식 W-2와 혼동 될 수 있습니다. 직원은 로고, 구호 및 광고 사용으로 인해 세금보고 목적으로 직원 복사물의 중요성을 인식하지 못할 수 있습니다. 따라서 IRS는 양식 W-3, 양식 W-2의 사본 A 또는 지불 한 임금 보고서 사본에는 로고, 슬로건 및 광고가 허용되지 않는다고 결정했습니다. Pub. 자세한 내용은 1141 페이지를 참조하십시오.
직원들에게 양식 W-2를 제공하는 시간 연장.
다음에 편지를 보내서 직원들에게 양식 W-2를 제출하도록 시간 연장을 요청할 수 있습니다.
국세청.
담당자 : 시간 조정자 확장.
240 Murall Drive, Mail Stop 4360.
Kearneysville, WV 25430
양식 W-2를 직원에게 제출할 때까지 또는 마감일 전에 편지를 우편으로 보내십시오. 다음 내용이 포함되어야합니다.
당신의 이름과 주소,
직원에게 "Forms W-2"를 제공하도록 연장을 요청한다는 진술,
지연 이유 및
귀하의 서명 또는 위임 된 대리인의 서명.
직원들에게 양식 W-2를 제공하기위한 연장 요청은 자동으로 부여되지 않습니다. 승인 된 경우 연장은 총 30 일까지의 필요성이 명확히 표시되지 않는 한, 일반적으로 만기일로부터 15 일 이내가됩니다. 2017 특정 정보 반환에 대한 일반 지침을 참조하십시오.
배달 할 수없는 양식 W-2.
Forms W-2의 직원 복사를 시도했지만 전달할 수없는 직원의 사본은 4 년 동안 보관하십시오. 그러나 미제출 양식 W-2가 문제가 된 해 4 월 15 일까지 전자 방식으로 생산 될 수있는 경우, 배달 할 수없는 직원 사본을 보관할 필요가 없습니다. Forms W-2의 전달할 수없는 직원 용 사본을 사회 보장국 (SSA)에 보내지 마십시오.
납세자 식별 번호 (TIN).
고용주는 고용주 식별 번호 (EIN) (XX-XXXXXXX)를 사용합니다. 종업원은 사회 보장 번호 (SSN) (XXX-XX-XXXX)를 사용합니다. 숫자를 나열 할 때 숫자의 종류를 표시하기 위해 9 자리를 올바르게 구분하십시오.
종업원 식별 또는 W-2 양식보고를 위해 SSN 대신 IRS 개인 납세자 식별 번호 (ITIN)를 수락하지 마십시오. ITIN은 미국 내 고용 자격이 없으며 다른 세금 목적으로 신분을 확인할 필요가있는 거주 및 비거주 외국인 만 사용할 수 있습니다. ITIN은 신고자 또는 부양 가족으로 지난 3 년 연속 세무 연도에 연방 세금 신고서에 적어도 한 번 이상 사용되지 않으면 만료됩니다. 2013 년 이전에 발행 된 ITIN은 연례 일정에 따라 만료 될 예정입니다. 자세한 정보는 W-7 양식을 참조하거나 IRS. gov/itin을 방문하십시오. ITIN은 번호가 "9"로 시작하고 네 번째 및 다섯 번째 숫자의 다음 범위 중 하나에있는 숫자로 시작하는 SSN과 같은 형식의 9 자리 숫자이므로 식별 할 수 있습니다. 50-65, 70-88, 90 -92 및 94-99 (예 : 9NN-70-NNNN). 양식 I-2를 양식 W-2에있는 직원의 사회 보장 번호 상자에 자동 채우지 마십시오. Pub의 섹션 4를 참조하십시오. 15 (Circular E).
나중에 미국에서 일할 수있는 ITIN을 가진 개인은 사회 보장국 (Social Security Administration)에서 SSN을 취득해야합니다.
IRS는 SSN을 사용하여 직원의 세금 신고서에 표시된 금액에 대해보고하는 지불액을 확인합니다. SSA는 SSN을 사용하여 향후 사회 보장 및 메디 케어 혜택을 위해 직원의 수입을 기록합니다. W-2 양식을 준비 할 때 각 직원에 대해 정확한 SSN을 보여줘야합니다. W-2 양식의 직원 SSN을 절단하지 마십시오. SSN 확인에 대한 자세한 내용은 Pub. 15 (Circular E) 또는 SSA의 Employer W-2 Filing Instructions & amp; 정보 웹 사이트 SSA. gov/employer.
SSA에 e-filed 된 W-2 양식은 직원에게 제공된 Form W-2의 모든 사본에 나와있는 것과 동일한 TIN을 포함해야합니다.
W-2 양식에 대한 특별보고 상황.
입양 지원 프로그램에 따라 고용 된 사람이 입양 보조 프로그램에 대해 지불 한 금액 또는 연방 정부의 소득세 원천 징수 대상이 아니며 1 항에보고되지 않습니다. 그러나이 금액 (섹션 125 (카페테리아) 플랜에서 지불 한 입양 급여 포함) (카페테리아 계획에서 몰수 된 입양 혜택 제외)은 사회 보장, 메디 케어 및 철도 퇴직 세금이 부과되며 상자 3과 5에보고해야합니다. (철도 퇴직 세금이 적용되면 상자 14 사용) 또한, 총 금액 코드 T로 상자 12에보고해야합니다.
입양 혜택에 대한 더 자세한 정보는 IRS. gov/pub/irs-irbs/irb97-02.pdf에서 1997-2 년 내부 수익 게시판 35 페이지에있는 Notice 97-9, 1997-1 C. B. 365를 참조하십시오. 직원에게 양식 8839, 적격 입양 경비 안내서를 보도록 안내하십시오.
고용인 / 지불 자의 임용 승인서 양식 2678을 가지고있는 대리인은 양식 W-2의 상자 c에 다음을 입력해야합니다.
각 양식 W-2는 상자 b에있는 대리인의 EIN을 반영해야합니다. 상담원은 모든 양식 W-2에 대해 하나의 양식 W-3을 제출하고 상담원의 관련 취업 세금 신고서에 나타나는 양식 W-3의 상자 e, f 및 g에 자체 정보를 입력합니다 (예 : 양식 941 ). 양식 W-2가 (고용주를 제외한) 고용주 한 명과 관련된 경우 W-3 양식의 상자 h에 클라이언트 - 고용주의 EIN을 입력하십시오. 그렇지 않다면 상자 h를 비워 두십시오.
대리인이 둘 이상의 고용주를위한 대리인으로 활동 중이거나 고용주이고 다른 고용주의 대리인으로 행동하고 (b) 둘 이상의 고용주를 대신하여 사회 보장 급여를 개인에게 지급하는 경우, 대리인은 각 고용주가 지불 한 임금을 반영하여 영향을받는 직원에 대해 양식 W-2를 별도로 제출해야합니다.
Proc. 2013-39, 2013-52 I. R.B. 830 IRS. gov/irb/2013-52_IRB/ar15.html에서 이용 가능; 및 대리인으로 신청할 때 준수해야 할 절차에 대한 양식 2678 지침.
일반적으로 대리인은 직원으로부터 보류 된 초과 사회 보장금 또는 철도 퇴직 (RRTA) 세금을 환급 할 책임이 없습니다. 근로자가 2017 년 동안 한 명 이상의 고용주를 위해 일했고 사회 보장 비용이 7,886.40 달러 이상이었고 Tier 1 RRTA 세금이 원천 징수 된 경우 해당 양식을 양식 1040, 양식 1040A 또는 양식 1040NR의 해당 라인에서 청구해야합니다. 직원이 둘 이상의 고용주로부터 원천 징수 된 Tier 2 RRTA 세금이 4,630.50 달러 이상인 경우, 직원은 Form 843, 환급 청구 및 저감 청구에 대한 환불을 청구해야합니다.
근로자의 Archer MSA에 대한 고용주의 기여는 근로자의 소득에서 해당 기여금을 제외 할 수 있다고 지불하는 것이 합리적이라면 연방 소득세 원천 징수 또는 사회 보장, 메디 케어 또는 철도 퇴직 세금의 적용을받지 않습니다. 그러나 보험료 납부 시점에 기여금이 근로자의 소득에서 제외 될 수 있다고 믿는 것이 합리적이지 않은 경우 고용주 부담금은 소득세 원천 징수 및 사회 보장 및 메디 케어 세금 (또는 해당되는 경우 철도 퇴직 세금)에 부과되며 1, 3 및 5 번 상자에보고하십시오. 철도 퇴직 세금이 적용되면 상자 14를 사용하십시오.
코드 W로 양식 W-2의 상자 12에있는 모든 Archer MSA에게 고용주 기부금을보고해야합니다. 근로자의 소득에서 배제 할 수없는 Archer MSA에 대한 고용주의 기부도 상자 1, 3 및 5에보고해야합니다 (철도 퇴직 세가 적용되면 상자 14).
Archer MSA에 대한 직원의 기여는 임금으로 소득에 포함될 수 있으며 연방 소득세 원천 징수 및 사회 보장 및 메디 케어 세금 (또는 해당되는 경우 철도 퇴직 세금)의 적용을받습니다. 직원의 기부금은 직원의 Form 1040에 한도 내에서 공제됩니다.
자세한 내용은 Pub. 969, Health Savings Accounts 및 기타 Tax-Favored Health Plans, IRS. gov/pub/irs-irbs/irb96-51.pdf의 Internal Revenue Bulletin 1996-51 페이지 5에있는 Notice 96-53을 참조하십시오.
성직자와 종교인.
사회 보장 혜택을받지 않는 성직자 및 종교 종사자 및 고용인으로 메디 케어 세금을받는 경우 W-2 양식의 상자 3과 5는 공란으로 남겨 두어야합니다. 목사의 목사관 및 / 또는 공과금 수당을 상자 14에 포함시킬 수 있습니다. 목사 및 다른 종교 종사자에게 적용되는 규칙에 대한 정보는 Pub. 517, 성직자 및 종교 노동자 회원을위한 사회 보장 및 기타 정보, 그리고 Pub. 15-A.
한 해 동안 직원이 사망 한 경우, 사망일 이후에 발생한 미지급 급여, 휴가 급여 및 기타 보상을보고해야합니다. 그 직원이 실제로 살아 있었는지 여부와 관계없이 그 직원이 살아있을 때 사용할 수 있었던 임금과 그 밖의 정규 임금 지불에 대해서도보고합니다. 이름으로 지불을 재발급해야 할지라도 재산이나 수혜자의
고용인이 사망 한 후 지불했지만 직원이 사망 한 해에는 사회 보장비와 메디 케어 세금을 보류하고 고용인의 양식 W-2에 대한 지불액을 사회 보장비와 메디 케어 임금으로보고하여 적절한 금액을 보장해야합니다 사회 보장 및 메디 케어 크레딧이 제공됩니다. 근로자의 W-2 양식에 지불 한 금액을 사회 보장 급여 (상자 3) 및 메디 케어 임금 및 팁 (상자 5), 사회 보장 및 메디 케어 세금 상자 4 및 6에 보류로 표시하십시오. 상자 1 .
사망 한 해 만에 지불 한 경우 양식 W-2에 신고하지 말고 사회 보장 및 메디 케어 세금을 보류하지 마십시오.
사망 한 날 또는 사망 한 날을 기준으로 지불 여부에 관계없이 부동산 또는 수혜자에게 지불하기 위해 양식 1099-MISC, 기타 수입의 상자 3에도 신고해야합니다. 양식 1099-MISC에서 수령인의 이름과 납세자 식별 번호 (TIN)를 사용하십시오. 그러나 지불이 사망자가 아직 살아있는 동안 건설적으로받은 임금의 재발급이라면 양식 1099-MISC에 신고하지 마십시오.
2017 년 6 월 15 일 직원 A가 사망하기 전에 A는 고용주 X에 고용되었으며 $ 1,500의 연방 소득세가 원천 징수 된 임금으로 10,000 달러를 받았다. A가 사망했을 때 X는 2,000 달러 (A $)의 임금을 받았고 1,000 달러는 미지의 휴가 급여를 빚지고있었습니다. 2017 년 7 월 6 일에 A의 재산에 3,000 달러 (사회 보장 및 Medicare 세금이 면제 된 금액 제외)가 지불되었습니다. 사망 한 해에 X가 지불 했으므로 X는 3,000 달러의 지불에 대해 사회 보장 및 메디 케어 세금을 보류해야하며, 다음과 같이 Form W-2를 작성하십시오.
Box a - 종업원 A의 SSN.
Box e - 직원 A의 이름.
상자 f - 직원 A의 주소.
상자 1 - 10000.00 (미지급 급여 및 휴가 급여는 3,000 달러 제외)
Box 3 - 13000.00 (미지급 급여 및 휴가 급여 포함)
상자 4 - 806.00 (상자 3의 6.2 %)
Box 5 - 13000.00 (미지급 급여 및 휴가 급여 포함)
상자 6 - 188.50 (상자 5의 금액의 1.45 %)
고용주 X는 또한 다음과 같이 양식 1099-MISC를 작성해야합니다.
수취인의 이름, 주소 및 TIN의 상자 - 부동산의 이름, 주소 및 TIN.
Box 3 : 3000.00 (사회 보장 및 메디 케어 세금을 위해 금액이 보류되었지만 총 금액은 여기에보고됩니다.)
고용주 X가 사망 한 해에 지불 한 경우 $ 3,000은 사회 보장 및 메디 케어 세금이 부과되지 않으며 W-2 양식에 표시되지 않습니다. 그러나 고용주는 여전히 양식 1099-MISC를 제출합니다.
지정된 로스 기여.
402A 조항에 따라 401 (k) 급료 삭감 협약 또는 401 (k) 급여 감축 협약에 참여한 사람 또는 적격 한 로스 기여 프로그램을 포함하는 정부 예산 계획 457 (b) 계획에 참여한 사람은 지정된 로스 기여금을 선택 과목 대신 계획 또는 프로그램. 지정 로스 기여금은 연방 소득세 원천 징수 및 사회 보장 및 메디 케어 세금 (및 해당되는 경우 철도 퇴직 세금)의 적용을받으며 상자 1,3 및 5에보고해야합니다. 철도 퇴직 세금이 적용되는 경우 상자 14를 사용하십시오.
섹션 402A는 매년 지정 된 로스 기여금에 대한 별도의보고를 요구합니다. 401 (k) 계획에 지정된 Roth 기여도는 상자 12의 코드 AA를 사용하여보고됩니다. 403 (b) 급여 축소 약정에 따라 지정된 로스 기여금은 상자 12의 코드 BB를 사용하여보고됩니다. 행정 구역 457 (b) 계획에 명시된 Roth 기부금은 상자 12의 코드 EE를 사용하여보고됩니다. 보고 지침은 Box 12- 코드 AA, 코드 BB 및 코드 EE의 코드를 참조하십시오.
교육 보조 프로그램.
근로 조건 혜택으로 자격이있는 고용주가 제공하는 교육 보조는 직원의 임금에서 제외 할 수 있습니다. 근로 조건 혜택 자격이없는 고용주가 제공하는 교육 지원의 경우 127 조에 의거 한 교육 보조 프로그램에 따라 지원이 제공되는 경우 5,250 달러의 면제가 적용될 수 있습니다. 970, 교육에 대한 세금 혜택 및 출판 2 조. 자세한 내용은 15-B를 참조하십시오. 상자 1 - 임금, 팁 및 기타 보상도 참조하십시오.
주, 카운티, 지방 선거에서 수행되는 서비스에 대한 선거 종사자에게 양식 W-2 지급액을 600 달러 이상보고합니다. Social Security Act (사회 보장법) 조항에 따라 사회 보장 및 메디 케어 (Medicare) 세금이 원천 징수 된 경우 선거 종사자에게 지불 한 600 달러 미만의 지불에 대한 W-2 양식. 선거 종업원 급여는 양식 1099-MISC에보고하지 마십시오.
선거 종사자가 동일한 정부 기관과 다른 역량으로 고용 된 경우, 룰 (Rul) 목사를 참조하십시오. 2000-6, IRS. gov/pub/irs-irbs/irb00-06.pdf에서 내부 수익 게시 2000-6 페이지의 512 페이지를 참조하십시오.
직원 사업 비용 환급.
직원들에게 사업비 상환은 다음과 같이보고되어야합니다.
일반적으로 책임있는 계획에 따라 지불 된 금액은 근로자의 총소득에서 제외되며 W-2 양식에보고되지 않습니다. 그러나 일당 또는 마일리지 한도를 지불하고 여행 한 마일 또는 일수가 IRS 규정에 따라 입증 된 금액을 초과하는 경우 W-2 양식의 임금으로 다음 금액으로 처리해야합니다. 실증. 초과 금액은 소득세 원천과 사회 보장 및 메디 케어 세금 (또는 해당되는 경우 철도 퇴직 세금)의 적용을받습니다. 코드 L을 사용하여 상자 12에서 구체화 된 것으로 처리 된 금액 (즉, 비과세 부분)을보고하십시오. 상자 12 - 코드 L - 실질적인 직원 사업 경비 상환 코드를 참조하십시오. (철도 퇴직 세가 적용되는 경우 상자 14를 사용하십시오.)
책임지지 않는 계획에 따른 지불은 W-2 양식의 임금으로보고되며 연방 소득세 원천 징수 및 사회 보장 및 메디 케어 세금 (또는 해당되는 경우 철도 퇴직 세금)의 적용을받습니다. (철도 퇴직 세가 적용되는 경우 상자 14를 사용하십시오.)
책임있는 계획, 책임 사항이없는 계획, 일당 또는 마일리지 공제, 표준 마일리지 비율, 일당 입증 방법 및 고 최저 실증 방법으로 입증 된 금액에 대한 자세한 내용은 Pub. 463, 여행, 오락, 선물 및 자동차 경비; Pub. 15 (Circular E).
고용주가 지불 한 고용주의 사회 보장 및 메디 케어 세금 (또는 해당되는 경우 철도 퇴직 세금).
직원의 임금에서 직원의 사회 보장 세금 및 메디 케어 세금을 공제하지 않은 경우, 연방 (또는 아메리칸 사모아, CNMI, 괌 또는 US 버진 아일랜드) 소득세 원천 징수 및 사회 보장 보안, 메디 케어 및 연방 실업 (FUTA) 세금. 직원이 철도 퇴직 세금을 납부 한 경우이 금액을 철도 퇴직 세금의 보상 대상으로 포함시켜야합니다. 임금 및 / 또는 보상으로 포함 할 금액은 술집 제 7 조의 고용주가 지불하는 직원의 세금 부분에 대한 논의에 포함 된 공식을 사용하여 결정됩니다. 15-A 및 목사 Proc. 83-43, 1983-24 I. R.B. 60
이것은 가정 및 농업 고용주에게는 적용되지 않습니다. 가계 또는 농업 근로자의 사회 보장 및 메디 케어 세금을 납부하는 경우 소득세 원천 징수 목적으로 근로자의 임금에 지불해야합니다. 그러나 세금 납부로 인한 임금 인상은 사회 보장, 메디 케어 또는 FUTA 세금의 대상이 아닙니다. 이 상황에서 양식 W-2 및 W-3을 작성하는 방법에 대한 정보는 일정 H (양식 1040) 및 출판 4 절을 참조하십시오. 51 (Circular A).
CNMI의 연방 고용주.
미국 재무부와 CNMI 국세청은 5 미국 연방법에 따라 협정을 맺었다. 이 협약에 따라 모든 국영 고용주 (국방부 포함)는 연방 소득세가 아닌 CNMI 소득세를 보류하고 직원들에게 CNMI 세금을 CNMI 기탁금으로 예치해야합니다 CNMI 세금이 부과되며 CNMI에 정규직으로 고용되어있는 사람들. 연방 고용주는 CNMI 국세청에 분기 별 및 연례 보고서를 제출해야합니다. 질문은 CNMI 국세청에 문의하십시오.
연방 고용주는 CNMI에 지불하고 납부 한 소득세를보고하고 사회 보장 및 메디 케어 세금보고를 위해 W-2 양식 (W-2CM 또는 OS-3710 양식이 아닌)을 사용할 수 있습니다. CNMI 소득세 신고에는 15, 16, 17 번 주정부 상자를 사용하십시오. 상자 15, 16 및 17에 대해서는 W-2 양식에 대한 구체적인 지침을 참조하십시오. 이 규칙은 소득세보고에만 적용됩니다. 연방 고용주는 다른 근로자들과 동일한 방식으로 이들 근로자를위한 사회 보장 및 메디 케어 세금을 보류하고 신고해야합니다. 더 자세한 정보는 IRS. gov/individuals/international-taxpayers/special-withholding-rules-for-us-federal-agency-employers-with-employees-in-cnm-or-puerto-rico를 참조하십시오.
외국 농업 노동자.
농업 노동자를위한 H-2A 비자 농업 노동자에게 1 년에 600 달러 이상의 보수를 지불해야합니다. If the H-2A visa agricultural worker furnishes a valid taxpayer identification number, report these payments in box 1 of Form W-2. If the worker does not furnish a valid taxpayer identification number, report the payments on Form 1099-MISC. See Form 1099-MISC below.
On Form W-2, no amount should be reported in boxes 3 or 5. In most cases, you do not need to withhold federal income tax from compensation paid to H-2A visa agricultural workers. Employers should withhold federal income tax only if the H-2A visa agricultural worker and the employer agree to withhold. The H-2A visa agricultural worker must provide a completed Form W-4. If the employer withholds income tax, the employer must report the tax withheld in box 2 of Form W-2 and on line 8 of Form 943. See Pub. 51 (Circular A).
Form 1099-MISC.
If the H-2A visa agricultural worker fails to furnish a taxpayer identification number to the employer, and the total annual payments made to the H-2A visa agricultural worker are $600 or more, the employer must begin backup withholding on the payments made until the H-2A visa agricultural worker furnishes a valid taxpayer identification number. Employers must report the compensation paid and any backup withholding on Forms 1099-MISC and Form 945, Annual Return of Withheld Federal Income Tax. See the 2017 Instructions for Form 1099-MISC and the 2017 Instructions for Form 945.
For more information, enter "foreign agricultural workers" in the search box on IRS. gov.
Include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Although not required, you may include the total value of fringe benefits in box 14 (or on a separate statement). However, if you provided your employee a vehicle and included 100% of its annual lease value in the employee's income, you must separately report this value to the employee in box 14 (or on a separate statement). The employee can then figure the value of any business use of the vehicle and report it on Form 2106, Employee Business Expenses. Also see Pub. 15-B for more information.
If you used the commuting rule or the vehicle cents-per-mile rule to value the personal use of the vehicle, you cannot include 100% of the value of the use of the vehicle in the employee's income. See Pub. 15-B.
Golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Include any golden parachute payments in boxes 1, 3, and 5 of Form W-2. Withhold federal income, social security, and Medicare taxes (or railroad retirement taxes, if applicable) as usual and report them in boxes 2, 4, and 6, respectively. (Use box 14 if railroad retirement taxes apply.) Excess parachute payments are also subject to a 20% excise tax. If the excess payments are considered wages, withhold the 20% excise tax and include it in box 2 as income tax withheld. Also report the excise tax in box 12 with code K. For definitions and additional information, see Regulations section 1.280G-1 and Rev. Proc. 2003-68, 2003-34 I. R.B. 398, available at IRS. gov/irb/2003-34_IRB/ar16.html.
Federal, state, and local governmental agencies have two options for reporting their employees' wages that are subject to only Medicare tax for part of the year and both social security and Medicare taxes for part of the year.
The first option (which the SSA prefers) is to file a single set of Forms W-2 per employee for the entire year, even if only part of the year's wages are subject to both social security and Medicare taxes. Check "941" (or "944") in box b of Form W-3 or check "941-SS" in box b of Form W-3SS. The wages in box 5 of Form W-2 must be equal to or greater than the wages in box 3 of Form W-2.
The second option is to file one set of Forms W-2 for wages subject only to Medicare tax and another set for wages subject to both social security and Medicare taxes. Use a separate Form W-3 to transmit each set of Forms W-2. For the Medicare-only Forms W-2, check "Medicare govt. emp." in box b of Form W-3. For the Forms W-2 showing wages subject to both social security and Medicare taxes, check "941" (or "944") in box b of Form W-3 or check "941-SS" in box b of Form W-3SS. The wages in box 5 of Form W-2 must be equal to or greater than the wages in box 3 of Form W-2.
You must include in boxes 1, 3, and 5 (or 14, if railroad retirement taxes apply) the cost of group-term life insurance that is more than the cost of $50,000 of coverage, reduced by the amount the employee paid toward the insurance. Use Table 2-2 in Pub. 15-B to determine the cost of the insurance. Also, show the amount in box 12 with code C. For employees, you must withhold social security and Medicare taxes, but not federal income tax. For coverage provided to former employees, the former employees must pay the employee part of social security and Medicare taxes (or railroad retirement taxes, if applicable) on the taxable cost of group-term life insurance over $50,000 on Form 1040. You are not required to collect those taxes. However, you must report the uncollected social security tax (or railroad retirement taxes, if applicable) with code M and the uncollected Medicare tax (or RRTA Medicare tax, if applicable) with code N in box 12 of Form W-2. However, any uncollected Additional Medicare Tax (on the cost of group-term life insurance, which, in combination with other wages, is in excess of $200,000) is not reported with code N in box 12.
Health flexible spending arrangement (FSA).
For plan year 2017, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,600 (as indexed for inflation).
If a cafeteria plan timely complies with the written plan requirement limiting health FSA salary reduction contributions, but one or more employees are erroneously allowed to elect a salary reduction of more than $2,600 for a plan year, the cafeteria plan will continue to be a section 125 cafeteria plan for that plan year if:
The terms of the plan apply uniformly to all participants,
The error results from a reasonable mistake by the employer (or the employer’s agent) and is not due to willful neglect by the employer (or the employer’s agent), and.
Salary reduction contributions in excess of $2,600 are paid to the employee and reported as wages for income tax withholding and employment tax purposes on the employee’s Form W-2 (or Form W-2c) for the employee’s taxable year in which, or with which, ends the cafeteria plan year in which the correction is made.
The salary reduction contribution limit of $2,600 does not include any amount (up to $500) carried over from a previous year.
For more information, see Notice 2012-40, 2012-26 I. R.B. 1046, available at IRS. gov/irb/2012-26_IRB/ar09.html and Notice 2013-71, 2013-47 I. R.B. 532 available at IRS. gov/irb/2013-47_IRB/ar10.html.
An employer's contribution (including an employee's contributions through a cafeteria plan) to an employee's HSA is not subject to federal income tax withholding or social security, Medicare, or railroad retirement taxes (or FUTA tax) if it is reasonable to believe at the time of the payment that the contribution will be excludable from the employee's income. However, if it is not reasonable to believe at the time of payment that the contribution will be excludable from the employee's income, employer contributions are subject to federal income tax withholding, social security and Medicare taxes (or railroad retirement taxes, if applicable), and FUTA tax, and must be reported in boxes 1, 3, and 5 (use box 14 if railroad retirement taxes apply), and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return.
You must report all employer contributions (including an employee's contributions through a cafeteria plan) to an HSA in box 12 of Form W-2 with code W. Employer contributions to an HSA that are not excludable from the income of the employee also must be reported in boxes 1, 3, and 5. (Use box 14 if railroad retirement taxes apply.)
An employee's contributions to an HSA (unless made through a cafeteria plan) are includible in income as wages and are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable). Employee contributions are deductible, within limits, on the employee's Form 1040. For more information about HSAs, see Notice 2004-2, Notice 2004-50, and Notice 2008-52. Notice 2004-2, 2004-2 I. R.B. 269, is available at IRS. gov/irb/2004-02_IRB/ar09.html. Notice 2004-50, 2004-33 I. R.B. 196, is available at IRS. gov/irb/2004-33_IRB/ar08.html. Notice 2008-52, 2008-25 I. R.B. 1166, is available at IRS. gov/irb/2008-25_IRB/ar10.html. Also see Form 8889, Health Savings Accounts (HSAs), and Pub. 969.
Lost Form W-2—reissued statement.
If an employee loses a Form W-2, write "REISSUED STATEMENT" on the new copy and furnish it to the employee. You do not have to add "REISSUED STATEMENT" on Forms W-2 provided to employees electronically. Do not send Copy A of the reissued Form W-2 to the SSA. Employers are not prohibited (by the Internal Revenue Code) from charging a fee for the issuance of a duplicate Form W-2.
Employers paying their employees while they are on active duty in the United States uniformed services should treat these payments as wages. Differential wage payments made to an individual while on active duty for periods scheduled to exceed 30 days are subject to income tax withholding, but are not subject to social security, Medicare, and unemployment taxes. Report differential wage payments in box 1 and any federal income tax withholding in box 2. Differential wage payments made to an individual while on active duty for 30 days or less are subject to income tax withholding, social security, Medicare, and unemployment taxes, and are reported in boxes 1, 3, and 5. See Rev. Rul. 2009-11, 2009-18 I. R.B. 896, available at IRS. gov/irb/2009-18_IRB/ar07.html.
Report moving expenses as follows.
Qualified moving expenses that an employer paid to a third party on behalf of the employee (for example, to a moving company) and services that an employer furnished in kind to an employee are not reported on Form W-2.
Qualified moving expense reimbursements paid directly to an employee by an employer are reported only in box 12 of Form W-2 with code P.
Nonqualified moving expense reimbursements are reported in boxes 1, 3, and 5 (use box 14 if railroad retirement taxes apply) of Form W-2. These amounts are subject to federal income tax withholding and social security and Medicare taxes (or railroad retirement taxes, if applicable).
For more information on qualified and nonqualified moving expenses, see Pub. 521, Moving Expenses.
Nonqualified deferred compensation plans.
Section 409A provides that all amounts deferred under a nonqualified deferred compensation (NQDC) plan for all tax years are currently includible in gross income to the extent not subject to a substantial risk of forfeiture and not previously included in gross income, unless certain requirements are met. Generally, section 409A is effective with respect to amounts deferred in tax years beginning after December 31, 2004, but deferrals made before that year may be subject to section 409A under some circumstances.
It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. If you report section 409A deferrals, show the amount in box 12 using code Y. For more information, see Notice 2008-115, 2008-52 I. R.B. 1367, available at IRS. gov/irb/2008-52_IRB/ar10.html.
Income included under section 409A from an NQDC plan will be reported in box 1 and in box 12 using code Z. This income is also subject to an additional tax of 20% that is reported on Form 1040. For more information on amounts includible in gross income and reporting requirements, see Notice 2008-115 available at IRS. gov/irb/2008-52_IRB/ar10.html. For information on correcting failures to comply with section 409A and related reporting, see Notice 2008-113, 2008-51 I. R.B. 1305, available at IRS. gov/irb/2008-51_IRB/ar12.html; Notice 2010-6, 2010-3 I. R.B. 275, available at IRS. gov/irb/2010-3_IRB/ar08.html; and Notice 2010-80, 2010-51 I. R.B. 853, available at IRS. gov/irb/2010-51_IRB/ar08.html.
See the Nonqualified Deferred Compensation Reporting Example Chart.
Railroad employers (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Railroad employers must file Form W-2 to report their employees' wages and income tax withholding in boxes 1 and 2. You must file a separate Form W-3 to transmit the Forms W-2 if you have employees covered under the Federal Insurance Contributions Act (FICA) (social security and Medicare) and the Railroad Retirement Tax Act (RRTA).
For employees covered by RRTA tax.
Check the "CT-1" checkbox on Form W-3, box b, "Kind of Payer," to transmit Forms W-2 for employees with box 1 wages and box 2 tax withholding. Use Form W-2, box 14 to report the RRTA compensation, Tier 1, Tier 2, Medicare, and any Additional Medicare Tax withheld for each employee covered by RRTA tax. Label them "RRTA compensation," "Tier 1 tax," "Tier 2 tax," "Medicare tax," and "Additional Medicare Tax." Include tips reported by the employee to the employer in "RRTA compensation."
For employees covered by social security and Medicare.
Check the "941" checkbox on Form W-3, box b, "Kind of Payer," to transmit Forms W-2 for employees covered by social security and Medicare. Use Form W-2, boxes 3, 4, 5, 6, and 7 to report each employee’s social security and Medicare wages and taxes, including Additional Medicare taxes. These boxes are not to be used to report railroad retirement compensation and taxes.
If an employee repays you for wages received in error, do not offset the repayments against current year wages unless the repayments are for amounts received in error in the current year. Repayments made in the current year, but related to a prior year or years, must be repaid in gross, not net, and require special tax treatment by employees in some cases. You may advise the employee of the total repayments made during the current year and the amount (if any) related to prior years. This information will help the employee account for such repayments on his or her federal income tax return.
If the repayment was for a prior year, you must file Form W-2c with the SSA to correct only social security and Medicare wages and taxes, and furnish a copy to the employee. Do not correct "Wages, tips, other compensation" in box 1, or "Federal income tax withheld" in box 2, on Form W-2c. Also, do not correct any Additional Medicare Tax withheld on the repaid wages (reported with Medicare tax withheld in box 6) on Form W-2c. File the "X" return that is appropriate for the return on which the wages or compensation was originally reported (Forms 941-X, 943-X, 944-X, or CT-1X). Correct the social security and Medicare wages and taxes for the period during which the wages or compensation was originally paid. For information on reporting adjustments to Forms 941, 941-SS, 943, 944, or Form CT-1, see section 13 of Pub. 15 (Circular E), the Instructions for Form CT-1X, or section 9 of Pub. 51 (Circular A).
Tell your employee that the wages paid in error in a prior year remain taxable to him or her for that year. This is because the employee received and had use of those funds during that year. The employee is not entitled to file an amended return (Form 1040X) to recover the income tax on these wages. Instead, the employee is entitled to a deduction (or a credit, in some cases) for the repaid wages on his or her Form 1040 for the year of repayment. However, the employee is entitled to file an amended return (Form 1040X) to recover Additional Medicare Tax on these wages, if any. Refer your employee to Repayments in Pub. 525.
Scholarship and fellowship grants.
Give a Form W-2 to each recipient of a scholarship or fellowship grant only if you are reporting amounts includible in income under section 117(c) (relating to payments for teaching, research, or other services required as a condition for receiving the qualified scholarship). Also see Pub. 15-A and Pub. 970. These payments are subject to federal income tax withholding. However, their taxability for social security and Medicare taxes (or railroad retirement taxes, if applicable) depends on the nature of the employment and the status of the organization. See Students, scholars, trainees, teachers, etc., in section 15 of Pub. 15 (Circular E).
If you had employees who received sick pay in 2017 from an insurance company or other third-party payer and the third party notified you of the amount of sick pay involved, you may be required to report the information on the employees' Forms W-2. If the insurance company or other third-party payer did not notify you in a timely manner about the sick pay payments, it must prepare Forms W-2 and W-3 for your employees showing the sick pay. For specific reporting instructions, seesection 6 of Pub. 15-A.
An employee's salary reduction contributions to a SIMPLE (savings incentive match plan for employees) retirement account are not subject to federal income tax withholding but are subject to social security, Medicare, and railroad retirement taxes. Do not include an employee's contribution in box 1, but do include it in boxes 3 and 5. (Use box 14 if railroad retirement taxes apply.) An employee's total contribution also must be included in box 12 with code D or S.
An employer's matching or nonelective contribution to an employee's SIMPLE retirement account is not subject to federal income tax withholding or social security, Medicare, or railroad retirement taxes, and is not to be shown on Form W-2.
For more information on SIMPLE retirement accounts, see Notice 98-4, 1998-1 C. B. 269. You can find Notice 98-4 on page 25 of Internal Revenue Bulletin 1998-2 at IRS. gov/pub/irs-irbs/irb98-02.pdf.
If you buy or sell a business during the year, see Rev. Proc. 2004-53 for information on who must file Forms W-2 and employment tax returns. Rev. Proc. 2004-53, 2004-34 I. R.B. 320, is available at IRS. gov/irb/2004-34_IRB/ar13.html.
If you terminate your business, you must provide Forms W-2 to your employees for the calendar year of termination by the due date of your final Forms 941, 944, or 941-SS. You also must file Forms W-2 with the SSA by the last day of the month that follows the due date of your final Forms 941, 944, or 941-SS. If filing on paper, make sure you obtain Forms W-2 and W-3 preprinted with the correct year. If e-filing, make sure your software has been updated for the current tax year.
However, if any of your employees are immediately employed by a successor employer, see Successor/predecessor employers above. Also, for information on automatic extensions for furnishing Forms W-2 to employees and filing Forms W-2, see Rev. Proc. 96-57, which is on page 14 of Internal Revenue Bulletin 1996-53 at IRS. gov/pub/irs-irbs/irb96-53.pdf.
Get Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, for information on reconciling wages and taxes reported on Forms W-2 with amounts reported on Forms 941, 941-SS, 943, or 944.
Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) makeup amounts to a pension plan.
If an employee returned to your employment after military service and certain makeup amounts were contributed to a pension plan for a prior year(s) under the USERRA, report the prior year contributions separately in box 12. See the TIP above Code D in Box 12—Codes. You also may report certain makeup amounts in box 14. See Box 14—Other in Specific Instructions for Form W-2.
Instead of reporting in box 12 (or box 14), you may choose to provide a separate statement to your employee showing USERRA makeup contributions. The statement must identify the type of plan, the year(s) to which the contributions relate, and the amount contributed for each year.
For federal tax purposes, virtual currency is treated as property. Bitcoin is an example of virtual currency. Transactions using virtual currency (such as Bitcoin) must be reported in U. S. dollars.
The fair market value of virtual currency (such as Bitcoin) paid as wages is subject to federal income tax withholding, FICA tax, and FUTA tax and must be reported on Form W-2. Notice 2014-21, 2014-16 I. R.B. 938 describes how virtual currency is treated for federal tax purposes and is available at IRS. gov/irb/2014-16_IRB/ar12.html.
The following penalties apply to the person or employer required to file Form W-2. The penalties apply to both paper filers and e-filers.
Employers are responsible for ensuring that Forms W-2 are furnished to employees and that Forms W-2 and W-3 are filed with the SSA correctly and on time, even if the employer contracts with a third party to perform these acts. The IRS strongly suggests that the employer's address, not the third party's address, be the address on record with the IRS. This will ensure that you remain informed of tax matters involving your business because the IRS will correspond to the employer's address of record if there are any issues with an account. If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third party payer, visit IRS. gov and enter "outsourcing payroll duties" in the search box for helpful information on this topic.
Failure to file correct information returns by the due date.
If you fail to file a correct Form W-2 by the due date and cannot show reasonable cause, you may be subject to a penalty as provided under section 6721. The penalty applies if you:
Fail to file timely,
Fail to include all information required to be shown on Form W-2,
Include incorrect information on Form W-2,
File on paper forms when you are required to e-file ,
Report an incorrect TIN,
Fail to report a TIN, or.
Fail to file paper Forms W-2 that are machine readable.
The amount of the penalty is based on when you file the correct Form W-2. Penalties are indexed for inflation. The penalty amounts shown below apply for filings due after December 31, 2017. The penalty is:
$50 per Form W-2 if you correctly file within 30 days of the due date; the maximum penalty is $536,000 per year ($187,500 for small businesses, defined in Small businesses ).
$100 per Form W-2 if you correctly file more than 30 days after the due date but by August 1; the maximum penalty is $1,609,000 per year ($536,000 for small businesses).
$260 per Form W-2 if you file after August 1, do not file corrections, or do not file required Forms W-2; the maximum penalty is $3,218,500 per year ($1,072,500 for small businesses).
If you do not file corrections and you do not meet any of the exceptions to the penalty, the penalty is $260 per information return. The maximum penalty is $3,218,500 per year ($1,072,500 for small businesses).
Exceptions to the penalty.
The following are exceptions to the failure to file correct information returns penalty.
The penalty will not apply to any failure that you can show was due to reasonable cause and not to willful neglect. In general, you must be able to show that your failure was due to an event beyond your control or due to significant mitigating factors. You also must be able to show that you acted in a responsible manner and took steps to avoid the failure.
An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission does not prevent or hinder the SSA/IRS from processing the Form W-2, from correlating the information required to be shown on the form with the information shown on the payee's tax return, or from otherwise putting the form to its intended use. Errors and omissions that are never inconsequential are those relating to:
A payee's surname, and.
Any money amounts.
De minimis rule for corrections. Even though you cannot show reasonable cause, the penalty for failure to file correct Forms W-2 will not apply to a certain number of returns if you:
Filed those Forms W-2 on or before the required filing date,
Either failed to include all of the information required on the form or included incorrect information, and.
Filed corrections of these forms by August 1.
If you meet all of the de minimis rule conditions, the penalty for filing incorrect information returns (including Form W-2) will not apply to the greater of 10 information returns (including Form W-2) or one-half of 1% of the total number of information returns (including Form W-2) that you are required to file for the calendar year.
Forms W-2 issued with incorrect dollar amounts may fall under a safe harbor for certain de minimis errors. The safe harbor generally applies if no single amount in error differs from the correct amount by more than $100 and no single amount reported for tax withheld differs from the correct amount by more than $25.
If the safe harbor applies, you will not have to correct the Form W-2 to avoid penalties. However, if the payee elects for the safe harbor not to apply, you may have to issue a corrected return to avoid penalties. For more information, see Notice 2017-9, 2017-4 I. R.B. 542, available at IRS. gov/irb/2017-04_IRB/ar11.html.
Small businesses.
For purposes of the lower maximum penalties shown in Failure to file correct information returns by the due date, you are a small business if your average annual gross receipts for the 3 most recent tax years (or for the period that you were in existence, if shorter) ending before the calendar year in which the Forms W-2 were due are $5 million or less.
Intentional disregard of filing requirements.
If any failure to timely file a correct Form W-2 is due to intentional disregard of the filing or correct information requirements, the penalty is at least $530 per Form W-2 with no maximum penalty.
Failure to furnish correct payee statements.
If you fail to provide correct payee statements (Forms W-2) to your employees and cannot show reasonable cause, you may be subject to a penalty as provided under section 6722. The penalty applies if you fail to provide the statement by January 31, 2018, if you fail to include all information required to be shown on the statement, or if you include incorrect information on the statement.
The amount of the penalty is based on when you furnish the correct payee statement. This penalty is an additional penalty and is applied in the same manner, and with the same amounts, as in Failure to file correct information returns by the due date.
Exceptions to the penalty.
An inconsequential error or omission is not considered a failure to include correct information. An inconsequential error or omission cannot reasonably be expected to prevent or hinder the payee from timely receiving correct information and reporting it on his or her income tax return or from otherwise putting the statement to its intended use. Errors and omissions that are never inconsequential are those relating to:
A dollar amount,
A significant item in a payee's address, and.
The appropriate form for the information provided, such as whether the form is an acceptable substitute for the official IRS form.
See Exceptions to the penalty in Failure to file correct information returns by the due date , for additional exceptions to the penalty for failure to file correct payee statements.
Intentional disregard of payee statement requirements.
If any failure to provide a correct payee statement (Form W-2) to an employee is due to intentional disregard of the requirements to furnish a correct payee statement, the penalty is $530 per Form W-2 with no maximum penalty.
Civil damages for fraudulent filing of Forms W-2.
If you willfully file a fraudulent Form W-2 for payments that you claim you made to another person, that person may be able to sue you for damages. If you are found liable, you may have to pay $5,000 or more in damages. You may also be subject to criminal sanctions.
Specific Instructions for Form W-2.
Form W-2 is a multi-part form. Ensure all copies are legible. Send Copy A to the SSA; Copy 1, if required, to your state, city, or local tax department; and Copies B, C, and 2 to your employee. Keep Copy D, and a copy of Form W-3, with your records for 4 years.
Enter the information on Form W-2 using black ink in 12-point Courier font. Copy A is read by machine and must be typed clearly with no corrections made to the entries and with no entries exceeding the size of the boxes. Entries completed by hand, in script or italic fonts, or in colors other than black cannot be read by the machines. Make all dollar entries on Copy A without the dollar sign and comma but with the decimal point (00000.00). Show the cents portion of the money amounts. If a box does not apply, leave it blank.
Send the whole Copy A page of Form W-2 with Form W-3 to the SSA even if one of the Forms W-2 on the page is blank or void. Do not staple Forms W-2 together or to Form W-3. File Forms W-2 either alphabetically by employees' last names or numerically by employees' SSNs.
Also see the Caution in How To Get Forms and Publications .
The entries on Form W-2 must be based on wages paid during the calendar year. Use Form W-2 for the correct tax year. For example, if the employee worked from December 24, 2017, through January 6, 2018, and the wages for that period were paid on January 9, 2018, include those wages on the 2018 Form W-2.
If necessary, you can issue more than one Form W-2 to an employee. For example, you may need to report more than four coded items in box 12 or you may want to report other compensation on a second form. If you issue a second Form W-2, complete boxes a, b, c, d, e, and f with the same information as on the first Form W-2. Show any items that were not included on the first Form W-2 in the appropriate boxes.
Do not report the same federal, American Samoa, CNMI, Guam, or U. S. Virgin Islands tax data to the SSA on more than one Copy A.
For each Form W-2 showing an amount in box 3 or box 7, make certain that box 5 equals or exceeds the sum of boxes 3 and 7.
Check this box when an error is made on Form W-2 and you are voiding it because you are going to complete a new Form W-2. Do not include any amounts shown on "Void" forms in the totals you enter on Form W-3. See Corrections.
Box a—Employee's social security number.
Enter the number shown on the employee's social security card.
If the employee does not have a card, he or she should apply for one by completing Form SS-5, Application for a Social Security Card. The SSA lets you verify employee names and SSNs online. For information about these free services, visit the Employer W-2 Filing Instructions & Information website at SSA. gov/employer. If you have questions about using these services, call 1-800-772-6270 (toll free) to speak with an employer reporting technician at the SSA.
If the employee has applied for a card but the number is not received in time for filing, enter "Applied For" in box a on paper Forms W-2 filed with the SSA. If e-filing, enter zeros (000-00-0000 if creating forms online or 000000000 if uploading a file).
Ask the employee to inform you of the number and name as they are shown on the social security card when it is received. Then correct your previous report by filing Form W-2c showing the employee's SSN. If the employee needs to change his or her name from that shown on the card, the employee should call the SSA at 1-800-772-1213.
If you do not provide the correct employee name and SSN on Form W-2, you may owe a penalty unless you have reasonable cause. For more information, see Pub. 1586, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs.
ITINs for aliens.
Do not accept an ITIN in place of an SSN for employee identification or for work. An ITIN is only available to resident and nonresident aliens who are not eligible for U. S. employment and need identification for other tax purposes. You can identify an ITIN because it is a 9-digit number formatted like an SSN beginning with the number "9" and with a number in one of the following ranges in the fourth and fifth digit: 50–65, 70–88, 90–92, and 94–99 (for example, 9NN-70-NNNN). An individual with an ITIN who later becomes eligible to work in the United States must obtain an SSN.
Do not auto-populate an ITIN into box a.
Box b—Employer identification number (EIN).
Show the EIN assigned to you by the IRS (00-0000000). This should be the same number that you used on your federal employment tax returns (Forms 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040)). Do not use a prior owner's EIN. If you do not have an EIN when filing Forms W-2, enter "Applied For" in box b; do not use your SSN. You can get an EIN by applying online at IRS. gov, or by filing Form SS-4, Application for Employer Identification Number. Also see Agent reporting.
Box c—Employer's name, address, and ZIP code.
This entry should be the same as shown on your Forms 941, 941-SS, 943, 944, CT-1, or Schedule H (Form 1040). The U. S. Postal Service recommends that no commas or periods be used in return addresses. Also see Agent reporting.
You may use this box to identify individual Forms W-2. You do not have to use this box.
Boxes e and f—Employee's name and address.
Enter the name as shown on your employee's social security card (first name, middle initial, last name). If the name does not fit in the space allowed on the form, you may show the first and middle name initials and the full last name. It is especially important to report the exact last name of the employee. If you are unable to determine the correct last name, use of the SSA's Social Security Number Verification System may be helpful.
Separate parts of a compound name with either a hyphen or a blank. Do not join them into a single word. Include all parts of a compound name in the appropriate name field. For example, for the name "John R Smith-Jones," enter "Smith-Jones" or "Smith Jones" in the last name field.
If the name has changed, the employee must get a corrected social security card from any SSA office. Use the name on the original card until you see the corrected card.
Do not show titles or academic degrees, such as "Dr.," "RN," or "Esq.," at the beginning or end of the employee's name. Generally, do not enter "Jr.," "Sr.," or other suffix in the "Suff." box on Copy A unless the suffix appears on the card. However, the SSA still prefers that you do not enter the suffix on Copy A.
Include in the address the number, street, and apartment or suite number (or P. O. box number if mail is not delivered to a street address). The U. S. Postal Service recommends that no commas or periods be used in delivery addresses. For a foreign address, give the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Do not abbreviate the country name.
Box 1—Wages, tips, other compensation.
Show the total taxable wages, tips, and other compensation that you paid to your employee during the year. However, do not include elective deferrals (such as employee contributions to a section 401(k) or 403(b) plan) except section 501(c)(18) contributions. Include the following.
Total wages, bonuses (including signing bonuses), prizes, and awards paid to employees during the year. See Calendar year basis.
Total noncash payments, including certain fringe benefits. See Fringe benefits.
Total tips reported by the employee to the employer (not allocated tips).
Certain employee business expense reimbursements. See Employee business expense reimbursements.
The cost of accident and health insurance premiums for 2%-or-more shareholder-employees paid by an S corporation.
Taxable benefits from a section 125 (cafeteria) plan if the employee chooses cash.
Employee contributions to an Archer MSA.
Employer contributions to an Archer MSA if includible in the income of the employee. See Archer MSA.
Employer contributions for qualified long-term care services to the extent that such coverage is provided through a flexible spending or similar arrangement.
Taxable cost of group-term life insurance in excess of $50,000. See Group-term life insurance.
Unless excludable under Educational assistance programs, payments for non-job-related education expenses or for payments under a nonaccountable plan. See Pub. 970.
The amount includible as wages because you paid your employee's share of social security and Medicare taxes (or railroad retirement taxes, if applicable). See Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer. If you also paid your employee's income tax withholding, treat the grossed-up amount of that withholding as supplemental wages and report those wages in boxes 1, 3, 5, and 7. (Use box 14 if railroad retirement taxes apply.) No exceptions to this treatment apply to household or agricultural wages.
Designated Roth contributions made under a section 401(k) plan, a section 403(b) salary reduction agreement, or a governmental section 457(b) plan. See Designated Roth contributions.
Distributions to an employee or former employee from an NQDC plan (including a rabbi trust) or a nongovernmental section 457(b) plan.
Amounts includible in income under section 457(f) because the amounts are no longer subject to a substantial risk of forfeiture.
Payments to statutory employees who are subject to social security and Medicare taxes but not subject to federal income tax withholding must be shown in box 1 as other compensation. See Statutory employee.
Cost of current insurance protection under a compensatory split-dollar life insurance arrangement.
Employee contributions to a health savings account (HSA).
Employer contributions to an HSA if includible in the income of the employee. See Health savings account (HSA).
Amounts includible in income under an NQDC plan because of section 409A. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .
Payments made to former employees while they are on active duty in the Armed Forces or other uniformed services.
All other compensation, including certain scholarship and fellowship grants. See Scholarship and fellowship grants. Other compensation includes taxable amounts that you paid to your employee from which federal income tax was not withheld. You may show other compensation on a separate Form W-2. See Multiple forms.
Box 2—Federal income tax withheld.
Show the total federal income tax withheld from the employee's wages for the year. Include the 20% excise tax withheld on excess parachute payments. See Golden parachute payments.
For Forms W-2AS, W-2CM, W-2GU, or W-2VI, show the total American Samoa, CNMI, Guam, or U. S. Virgin Islands income tax withheld.
Show the total wages paid (before payroll deductions) subject to employee social security tax but not including social security tips and allocated tips. If reporting these amounts in a subsequent year (due to lapse of risk of forfeiture), the amount must be adjusted by any gain or loss. See Box 7—Social security tips and Box 8—Allocated tips. Generally, noncash payments are considered to be wages. Include employee business expense reimbursements reported in box 1. If you paid the employee's share of social security and Medicare taxes rather than deducting them from wages, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer. The total of boxes 3 and 7 cannot exceed $127,200 (2017 maximum social security wage base).
Report in box 3 elective deferrals to certain qualified cash or deferred compensation arrangements and to retirement plans described in box 12 (codes D, E, F, G, and S) even though the deferrals are not includible in box 1. Also report in box 3 designated Roth contributions made under a section 401(k) plan, under a section 403(b) salary reduction agreement, or under a governmental section 457(b) plan described in box 12 (codes AA, BB, and EE).
Amounts deferred (plus earnings or less losses) under a section 457(f) or nonqualified plan or nongovernmental section 457(b) plan must be included in boxes 3 and/or 5 as social security and/or Medicare wages as of the later of when the services giving rise to the deferral are performed or when there is no substantial forfeiture risk of the rights to the deferred amount. Include both elective and nonelective deferrals for purposes of nongovernmental section 457(b) plans.
Wages reported in box 3 also include:
Signing bonuses an employer pays for signing or ratifying an employment contract. See Rev. Rul. 2004-109, 2004-50 I. R.B. 958 available at IRS. gov/irb/2004-50_IRB/ar07.html.
Taxable cost of group-term life insurance over $50,000 included in box 1. See Group-term life insurance .
Cost of accident and health insurance premiums for 2%-or-more shareholder-employees paid by an S corporation, but only if not excludable under section 3121(a)(2)(B).
Employee and nonexcludable employer contributions to an MSA or HSA. However, do not include employee contributions to an HSA that were made through a cafeteria plan. See Archer MSA and Health savings account (HSA) .
Employee contributions to a SIMPLE retirement account. See SIMPLE retirement account .
Adoption benefits. See Adoption benefits .
Box 4—Social security tax withheld.
Show the total employee social security tax (not your share) withheld, including social security tax on tips. For 2017, the amount should not exceed $7,886.40 ($127,200 × 6.2%). Include only taxes withheld (or paid by you for the employee) for 2017 wages and tips. If you paid your employee's share, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .
Box 5—Medicare wages and tips.
The wages and tips subject to Medicare tax are the same as those subject to social security tax (boxes 3 and 7) except that there is no wage base limit for Medicare tax. Enter the total Medicare wages and tips in box 5. Be sure to enter tips that the employee reported even if you did not have enough employee funds to collect the Medicare tax for those tips. See Box 3—Social security wages , for payments to report in this box. If you paid your employee's share of taxes, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .
If you are a federal, state, or local governmental agency with employees paying only Medicare tax, enter the Medicare wages in this box. See Government employers .
Example of how to report social security and Medicare wages.
You paid your employee $140,000 in wages. Enter in box 3 (social security wages) 127200.00 but enter in box 5 (Medicare wages and tips) 140000.00. There is no limit on the amount reported in box 5. If the amount of wages paid was $127,200 or less, the amounts entered in boxes 3 and 5 will be the same.
Enter the total employee Medicare tax (including any Additional Medicare Tax) withheld. Do not include your share. Include only tax withheld for 2017 wages and tips. If you paid your employee's share of the taxes, see Employee's social security and Medicare taxes (or railroad retirement taxes, if applicable) paid by employer .
For more information on Additional Medicare Tax, go to IRS. gov and enter "Additional Medicare Tax" in the search box.
Show the tips that the employee reported to you even if you did not have enough employee funds to collect the social security tax for the tips. The total of boxes 3 and 7 should not be more than $127,200 (the maximum social security wage base for 2017). Report all tips in box 1 along with wages and other compensation. Include any tips reported in box 7 in box 5 also.
Box 8—Allocated tips (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
If you operate a large food or beverage establishment, show the tips allocated to the employee. See the Instructions for Form 8027, Employer's Annual Information Return of Tip Income and Allocated Tips. Do not include this amount in boxes 1, 3, 5, or 7.
Box 9—Verification code (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
If you are participating in the W-2 Verification Code Initiative, enter the appropriate verification code in box 9. Otherwise, leave box 9 blank. For more information, see IRS. gov/individuals/w-2-verification-code.
Box 10—Dependent care benefits (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Show the total dependent care benefits under a dependent care assistance program (section 129) paid or incurred by you for your employee. Include the fair market value (FMV) of care in a daycare facility provided or sponsored by you for your employee and amounts paid or incurred for dependent care assistance in a section 125 (cafeteria) plan. Report all amounts paid or incurred (regardless of any employee forfeitures), including those in excess of the $5,000 exclusion. This may include (a) the FMV of benefits provided in kind by the employer, (b) an amount paid directly to a daycare facility by the employer or reimbursed to the employee to subsidize the benefit, or (c) benefits from the pre-tax contributions made by the employee under a section 125 dependent care flexible spending account. Include any amounts over $5,000 in boxes 1, 3, and 5. For more information, see Pub. 15-B.
An employer that amends its cafeteria plan to provide a grace period for dependent care assistance may continue to rely on Notice 89-111 by reporting in box 10 the salary reduction amount elected by the employee for the year for dependent care assistance (plus any employer matching contributions attributable to dependent care). Also see Notice 2005-42, 2005-23 I. R.B. 1204, available at IRS. gov/irb/2005-23_IRB/ar11.html.
The purpose of box 11 is for the SSA to determine if any part of the amount reported in box 1 or boxes 3 and/or 5 was earned in a prior year. The SSA uses this information to verify that they have properly applied the social security earnings test and paid the correct amount of benefits.
Report distributions to an employee from a nonqualified plan or nongovernmental section 457(b) plan in box 11. Also report these distributions in box 1. Make only one entry in this box. Distributions from governmental section 457(b) plans must be reported on Form 1099-R, not in box 1 of Form W-2.
Under nonqualified plans or nongovernmental 457(b) plans, deferred amounts that are no longer subject to a substantial risk of forfeiture are taxable even if not distributed. Report these amounts in boxes 3 (up to the social security wage base) and 5. Do not report in box 11 deferrals included in boxes 3 and/or 5 and deferrals for current year services (such as those with no risk of forfeiture).
If you made distributions and also are reporting any deferrals in boxes 3 and/or 5, do not complete box 11. See Pub. 957, Reporting Back Pay and Special Wage Payments to the Social Security Administration, and Form SSA-131, Employer Report of Special Wage Payments, for instructions on reporting these and other kinds of compensation earned in prior years. However, do not file Form SSA-131 if this situation applies and the employee was not 61 years old or more during the tax year for which you are filing Form W-2.
Unlike qualified plans, NQDC plans do not meet the qualification requirements for tax-favored status for this purpose. NQDC plans include those arrangements traditionally viewed as deferring the receipt of current compensation. Accordingly, welfare benefit plans, stock option plans, and plans providing dismissal pay, termination pay, or early retirement pay are not generally NQDC plans.
Report distributions from NQDC or section 457 plans to beneficiaries of deceased employees on Form 1099-MISC, not on Form W-2.
Military employers must report military retirement payments on Form 1099-R.
Do not report special wage payments, such as accumulated sick pay or vacation pay, in box 11. For more information on reporting special wage payments, see Pub. 957.
Complete and code this box for all items described below. Note that the codes do not relate to where they should be entered in boxes 12a through 12d on Form W-2. For example, if you are only required to report code D in box 12, you can enter code D and the amount in box 12a of Form W-2. Report in box 12 any items that are listed as codes A through EE. Do not report in box 12 section 414(h)(2) contributions (relating to certain state or local government plans). Instead, use box 14 for these items and any other information that you wish to give to your employee. For example, union dues and uniform payments may be reported in box 14.
On Copy A (Form W-2), do not enter more than four items in box 12. If more than four items need to be reported in box 12, use a separate Form W-2 to report the additional items (but enter no more than four items on each Copy A (Form W-2)). On all other copies of Form W-2 (Copies B, C, etc.), you may enter more than four items in box 12 when using an approved substitute Form W-2. See Multiple forms.
Use the IRS code designated below for the item you are entering, followed by the dollar amount for that item. Even if only one item is entered, you must use the IRS code designated for that item. Enter the code using a capital letter(s). Use decimal points but not dollar signs or commas. For example, if you are reporting $5,300.00 in elective deferrals under a section 401(k) plan, the entry would be D 5300.00 (not A 5300.00 even though it is the first or only entry in this box). Report the IRS code to the left of the vertical line in boxes 12a through 12d and the money amount to the right of the vertical line.
See the Form W-2 Reference Guide for Box 12 Codes . See also the detailed instructions next for each code.
Code A—Uncollected social security or RRTA tax on tips.
Show the employee social security or Railroad Retirement Tax Act (RRTA) tax on all of the employee's tips that you could not collect because the employee did not have enough funds from which to deduct it. Do not include this amount in box 4.
Code B—Uncollected Medicare tax on tips.
Show the employee Medicare tax or RRTA Medicare tax on tips that you could not collect because the employee did not have enough funds from which to deduct it. Do not show any uncollected Additional Medicare Tax. Do not include this amount in box 6.
Code C—Taxable cost of group-term life insurance over $50,000.
Show the taxable cost of group-term life insurance coverage over $50,000 provided to your employee (including a former employee). See Group-term life insurance. Also include this amount in boxes 1, 3 (up to the social security wage base), and 5. Include the amount in box 14 if you are a railroad employer.
Codes D through H, S, Y, AA, BB, and EE.
Use these codes to show elective deferrals and designated Roth contributions made to the plans listed. Do not report amounts for other types of plans. See the example for reporting elective deferrals under a section 401(k) plan, later.
The amount reported as elective deferrals and designated Roth contributions is only the part of the employee's salary (or other compensation) that he or she did not receive because of the deferrals or designated Roth contributions. Only elective deferrals and designated Roth contributions should be reported in box 12 for all coded plans; except, when using code G for section 457(b) plans, include both elective and nonelective deferrals.
For employees who were 50 years of age or older at any time during the year and made elective deferral and/or designated Roth "catch-up" contributions, report the elective deferrals and the elective deferral "catch-up" contributions as a single sum in box 12 using the appropriate code, and the designated Roth contributions and designated Roth "catch-up" contributions as a single sum in box 12 using the appropriate code.
If any elective deferrals, salary reduction amounts, or nonelective contributions under a section 457(b) plan during the year are makeup amounts under the Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) for a prior year, you must enter the prior year contributions separately. Beginning with the earliest year, enter the code, the year, and the amount. For example, elective deferrals of $2,250 for 2015 and $1,250 for 2016 under USERRA under a section 401(k) plan are reported in box 12 as follows:
D 15 2250.00, D 16 1250.00. A 2017 contribution of $7,000 does not require a year designation; enter it as D 7000.00. Report the code (and year for prior year USERRA contributions) to the left of the vertical line in boxes 12a through 12d.
The following are not elective deferrals and may be reported in box 14, but not in box 12.
Nonelective employer contributions made on behalf of an employee.
After-tax contributions that are not designated Roth contributions, such as voluntary contributions to a pension plan that are deducted from an employee's pay. See Box 12—Codes for Code AA, Code BB, and Code EE for reporting designated Roth contributions.
Required employee contributions.
Employer matching contributions.
Code D—Elective deferrals under a section 401(k) cash or deferred arrangement (plan).
Also show deferrals under a SIMPLE retirement account that is part of a section 401(k) arrangement.
Example of reporting excess elective deferrals and designated Roth contributions under a section 401(k) plan.
For 2017, Employee A (age 45) elected to defer $18,300 under a section 401(k) plan. The employee also made a designated Roth contribution to the plan of $1,000, and made a voluntary (non-Roth) after-tax contribution of $600. In addition, the employer, on A's behalf, made a qualified nonelective contribution of $2,000 to the plan and a nonelective profit-sharing employer contribution of $3,000.
Even though the 2017 limit for elective deferrals and designated Roth contributions is $18,000, the employee's total elective deferral amount of $18,300 is reported in box 12 with code D (D 18300.00). The designated Roth contribution is reported in box 12 with code AA (AA 1000.00). The employer must separately report the actual amounts of $18,300 and $1,000 in box 12 with the appropriate codes. The amount deferred in excess of the limit is not reported in box 1. The return of excess salary deferrals and excess designated contributions, including earnings on both, is reported on Form 1099-R.
The $600 voluntary after-tax contribution may be reported in box 14 (this is optional) but not in box 12. The $2,000 nonelective contribution and the $3,000 nonelective profit-sharing employer contribution are not required to be reported on Form W-2, but may be reported in box 14.
Check the "Retirement plan" box in box 13.
Code E—Elective deferrals under a section 403(b) salary reduction agreement.
Code F—Elective deferrals under a section 408(k)(6) salary reduction SEP.
Code G—Elective deferrals and employer contributions (including nonelective deferrals) to any governmental or nongovernmental section 457(b) deferred compensation plan.
Do not report either section 457(b) or section 457(f) amounts that are subject to a substantial risk of forfeiture.
Code H—Elective deferrals under section 501(c)(18)(D) tax-exempt organization plan.
Be sure to include this amount in box 1 as wages. The employee will deduct the amount on his or her Form 1040.
Code J—Nontaxable sick pay.
Show any sick pay that was paid by a third party and was not includible in income (and not shown in boxes 1, 3, and 5) because the employee contributed to the sick pay plan. Do not include nontaxable disability payments made directly by a state.
Code K—20% excise tax on excess golden parachute payments (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
If you made excess golden parachute payments to certain key corporate employees, report the 20% excise tax on these payments. If the excess payments are considered to be wages, report the 20% excise tax withheld as income tax withheld in box 2.
Code L—Substantiated employee business expense reimbursements.
Use this code only if you reimbursed your employee for employee business expenses using a per diem or mileage allowance and the amount that you reimbursed exceeds the amount treated as substantiated under IRS rules. See Employee business expense reimbursements .
Report in box 12 only the amount treated as substantiated (such as the nontaxable part). Include in boxes 1, 3 (up to the social security wage base), and 5 the part of the reimbursement that is more than the amount treated as substantiated. Report the unsubstantiated amounts in box 14 if you are a railroad employer.
Code M—Uncollected social security or RRTA tax on taxable cost of group-term life insurance over $50,000 (for former employees).
If you provided your former employees (including retirees) more than $50,000 of group-term life insurance coverage for periods during which an employment relationship no longer exists, enter the amount of uncollected social security or RRTA tax on the coverage in box 12. Do not include this amount in box 4. Also see Group-term life insurance .
Code N—Uncollected Medicare tax on taxable cost of group-term life insurance over $50,000 (for former employees).
If you provided your former employees (including retirees) more than $50,000 of group-term life insurance coverage for periods during which an employment relationship no longer exists, enter the amount of uncollected Medicare tax or RRTA Medicare tax on the coverage in box 12. Do not show any uncollected Additional Medicare Tax. Do not include this amount in box 6. Also see Group-term life insurance .
Code P—Excludable moving expense reimbursements paid directly to employee.
Show the total moving expense reimbursements that you paid directly to your employee for qualified (deductible) moving expenses. See Moving expenses .
Code Q—Nontaxable combat pay.
If you are a military employer, report any nontaxable combat pay in box 12.
Code R—Employer contributions to an Archer MSA.
Show any employer contributions to an Archer MSA. See Archer MSA .
Code S—Employee salary reduction contributions under a section 408(p) SIMPLE plan.
Show deferrals under a section 408(p) salary reduction SIMPLE retirement account. However, if the SIMPLE plan is part of a section 401(k) arrangement, use code D. If you are reporting prior year contributions under USERRA, see the TIP above Code D in Box 12—Codes .
Code T—Adoption benefits.
Show the total that you paid or reimbursed for qualified adoption expenses furnished to your employee under an adoption assistance program. Also include adoption benefits paid or reimbursed from the pre-tax contributions made by the employee under a section 125 (cafeteria) plan. However, do not include adoption benefits forfeited from a section 125 (cafeteria) plan. Report all amounts including those in excess of the $13,570 exclusion. For more information, see Adoption benefits .
Code V—Income from the exercise of nonstatutory stock option(s).
Show the spread (that is, the fair market value of stock over the exercise price of option(s) granted to your employee with respect to that stock) from your employee's (or former employee's) exercise of nonstatutory stock option(s). Include this amount in boxes 1, 3 (up to the social security wage base), and 5. Include this amount in box 14 if you are a railroad employer.
This reporting requirement does not apply to the exercise of a statutory stock option, or the sale or disposition of stock acquired pursuant to the exercise of a statutory stock option. For more information about the taxability of employee stock options, see Pub. 15-B.
Code W—Employer contributions to a health savings account (HSA).
Show any employer contributions (including amounts the employee elected to contribute using a section 125 (cafeteria) plan) to an HSA. See Health savings account (HSA) .
Code Y—Deferrals under a section 409A nonqualified deferred compensation plan.
It is not necessary to show deferrals in box 12 with code Y. For more information, see Notice 2008-115. However, if you report these deferrals, show current year deferrals, including earnings during the year on current year and prior year deferrals. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .
Code Z—Income under a nonqualified deferred compensation plan that fails to satisfy section 409A.
Enter all amounts deferred (including earnings on amounts deferred) that are includible in income under section 409A because the NQDC plan fails to satisfy the requirements of section 409A. Do not include amounts properly reported on a Form 1099-MISC, corrected Form 1099-MISC, Form W-2, or Form W-2c for a prior year. Also, do not include amounts that are considered to be subject to a substantial risk of forfeiture for purposes of section 409A. For more information, see Regulations sections 1.409A-1, -2, -3, and -6; and Notice 2008-115.
The amount reported in box 12 using code Z is also reported in box 1 and is subject to an additional tax reported on the employee's Form 1040. See Nonqualified deferred compensation plans under Special Reporting Situations for Form W-2 .
For information regarding correcting section 409A errors and related reporting, see Notice 2008-113, Notice 2010-6, and Notice 2010-80.
Code AA—Designated Roth contributions under a section 401(k) plan.
Use this code to report designated Roth contributions under a section 401(k) plan. Do not use this code to report elective deferrals under code D. See Designated Roth contributions .
Code BB—Designated Roth contributions under a section 403(b) plan.
Use this code to report designated Roth contributions under a section 403(b) plan. Do not use this code to report elective deferrals under code E. See Designated Roth contributions .
Code DD—Cost of employer-sponsored health coverage.
Use this code to report the cost of employer-sponsored health coverage. The amount reported with code DD is not taxable. Additional reporting guidance, including information about the transitional reporting rules that apply, is available on IRS. gov at Affordable Care Act (ACA) Tax Provisions.
Code EE—Designated Roth contributions under a governmental section 457(b) plan.
Use this code to report designated Roth contributions under a governmental section 457(b) plan. Do not use this code to report elective deferrals under code G. See Designated Roth contributions .
Code FF—Permitted benefits under a qualified small employer health reimbursement arrangement.
Use this code to report the total amount of permitted benefits under a QSEHRA. The maximum reimbursement for an eligible employee under a QSEHRA is $4,950 ($10,000 if it also provides reimbursements for family members), before indexing for inflation.
Check all boxes that apply.
Statutory employee.
Check this box for statutory employees whose earnings are subject to social security and Medicare taxes but not subject to federal income tax withholding. Do not check this box for common-law employees. There are workers who are independent contractors under the common-law rules but are treated by statute as employees. They are called statutory employees.
A driver who distributes beverages (other than milk) or meat, vegetable, fruit, or bakery products; or who picks up and delivers laundry or dry cleaning, if the driver is your agent or is paid on commission.
A full-time life insurance sales agent whose principal business activity is selling life insurance or annuity contracts, or both, primarily for one life insurance company.
An individual who works at home on materials or goods that you supply and that must be returned to you or to a person you name, if you also furnish specifications for the work to be done.
A full-time traveling or city salesperson who works on your behalf and turns in orders to you from wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments. The goods sold must be merchandise for resale or supplies for use in the buyer's business operation. The work performed for you must be the salesperson's principal business activity.
For details on statutory employees and common-law employees, see section 1 in Pub. 15-A.
Retirement plan.
Check this box if the employee was an "active participant" (for any part of the year) in any of the following.
A qualified pension, profit-sharing, or stock-bonus plan described in section 401(a) (including a 401(k) plan).
An annuity plan described in section 403(a).
An annuity contract or custodial account described in section 403(b).
A simplified employee pension (SEP) plan described in section 408(k).
A SIMPLE retirement account described in section 408(p).
A trust described in section 501(c)(18).
A plan for federal, state, or local government employees or by an agency or instrumentality thereof (other than a section 457(b) plan).
Generally, an employee is an active participant if covered by (a) a defined benefit plan for any tax year that he or she is eligible to participate in or (b) a defined contribution plan (for example, a section 401(k) plan) for any tax year that employer or employee contributions (or forfeitures) are added to his or her account. For additional information on employees who are eligible to participate in a plan, contact your plan administrator. For details on the active participant rules, see Notice 87-16, 1987-1 C. B. 446; Notice 98-49, 1998-2 C. B. 365; section 219(g)(5); and Pub. 590-A, Contributions to Individual Retirement Arrangements (IRAs). You can find Notice 98-49 on page 5 of Internal Revenue Bulletin 1998-38 at IRS. gov/pub/irs-irbs/irb98-38.pdf. Also see Notice 2000-30, which is on page 1266 of Internal Revenue Bulletin 2000-25 at IRS. gov/pub/irs-irbs/irb00-25.pdf.
Do not check this box for contributions made to a nonqualified or section 457(b) plan.
See the Form W-2 Box 13 Retirement Plan Checkbox Decision Chart .
Third-party sick pay.
Check this box only if you are a third-party sick pay payer filing a Form W-2 for an insured's employee or are an employer reporting sick pay payments made by a third party. See section 6 of Pub. 15-A.
If you included 100% of a vehicle's annual lease value in the employee's income, it also must be reported here or on a separate statement to your employee.
You also may use this box for any other information that you want to give to your employee. Label each item. Examples include state disability insurance taxes withheld, union dues, uniform payments, health insurance premiums deducted, nontaxable income, educational assistance payments, or a minister's parsonage allowance and utilities. In addition, you may enter the following contributions to a pension plan: (a) nonelective employer contributions made on behalf of an employee, (b) voluntary after-tax contributions (but not designated Roth contributions) that are deducted from an employee's pay, (c) required employee contributions, and (d) employer matching contributions.
If you are reporting prior year contributions under USERRA (see the TIP above Code D in Box 12—Codes and Uniformed Services Employment and Reemployment Rights Act of 1994 (USERRA) makeup amounts to a pension plan ) , you may report in box 14 makeup amounts for nonelective employer contributions, voluntary after-tax contributions, required employee contributions, and employer matching contributions. Report such amounts separately for each year.
Railroad employers, see Railroad employers for amounts reportable in box 14.
Boxes 15 through 20—State and local income tax information (not applicable to Forms W-2AS, W-2CM, W-2GU, or W-2VI).
Use these boxes to report state and local income tax information. Enter the two-letter abbreviation for the name of the state. The employer's state ID numbers are assigned by the individual states. The state and local information boxes can be used to report wages and taxes for two states and two localities. Keep each state's and locality's information separated by the broken line. If you need to report information for more than two states or localities, prepare a second Form W-2. See Multiple forms . Contact your state or locality for specific reporting information.
Federal employers reporting income taxes paid to the CNMI under the 5517 agreement, enter the employer’s identification number in box 15. Enter the employee’s CNMI wages in box 16. Enter the income taxes paid to the CNMI in box 17. See Federal employers in the CNMI , earlier, for more information.
General Instructions for Forms W-2 and W-3 - Additional Material.

2017 Instructions for Schedule D (2017)
소개.
These instructions explain how to complete Schedule D (Form 1040). Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
To figure the overall gain or loss from transactions reported on Form 8949;
To report certain transactions you don't have to report on Form 8949;
To report a gain from Form 2439 or 6252 or Part I of Form 4797;
To report a gain or loss from Form 4684, 6781, or 8824;
To report a gain or loss from a partnership, S corporation, estate or trust;
To report capital gain distributions not reported directly on Form 1040, line 13 (or effectively connected capital gain distributions not reported directly on Form 1040NR, line 14); 과.
To report a capital loss carryover from 2016 to 2017.
See Pub. 544 and Pub. 550 for more details.
Future Developments.
For the latest information about developments related to Schedule D and its instructions, such as legislation enacted after they were published, go to IRS. gov/ScheduleD.
Rollover of empowerment zone assets.
The election to rollover gain from an empowerment zone asset is no longer available.
General Instructions.
Other Forms You May Have To File.
Use Form 8949 to report the sale or exchange of a capital asset (defined later) not reported on another form or schedule. Complete all necessary pages of Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D. See Lines 1a and 8a , later, for more information about when Form 8949 is needed and when it isn't.
Use Form 4797 to report the following.
The sale or exchange of:
Real property used in your trade or business;
Depreciable and amortizable tangible property used in your trade or business (but see Disposition of Depreciable Property Not Used in Trade or Business in the Form 4797 instructions);
Oil, gas, geothermal, or other mineral property; 과.
Section 126 property.
The involuntary conversion (other than from casualty or theft) of property used in a trade or business and capital assets held more than 1 year for business or profit. But see Disposition of Depreciable Property Not Used in Trade or Business in the Form 4797 instructions.
The disposition of noncapital assets other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business.
Ordinary loss on the sale, exchange, or worthlessness of small business investment company (section 1242) stock.
Ordinary loss on the sale, exchange, or worthlessness of small business (section 1244) stock.
Ordinary gain or loss on securities or commodities held in connection with your trading business, if you previously made a mark-to-market election. See Traders in Securities , later.
Use Form 4684 to report involuntary conversions of property due to casualty or theft.
Use Form 6781 to report gains and losses from section 1256 contracts and straddles.
Use Form 8824 to report like-kind exchanges. A like-kind exchange occurs when you exchange business or investment property for property of a like kind.
Use Form 8960 to figure any net investment income tax relating to gains and losses reported on Schedule D, including gains and losses from a securities trading activity.
Capital Asset.
Most property you own and use for personal purposes or investment is a capital asset. For example, your house, furniture, car, stocks, and bonds are capital assets. A capital asset is any property owned by you except the following.
Stock in trade or other property included in inventory or held mainly for sale to customers. But see the Tip about certain musical compositions or copyrights, later.
Accounts or notes receivable:
For services rendered in the ordinary course of your trade or business,
For services rendered as an employee, or.
From the sale of stock in trade or other property included in inventory or held mainly for sale to customers.
Depreciable property used in your trade or business, even if it is fully depreciated.
Real estate used in your trade or business.
A copyright; a literary, musical, or artistic composition; a letter or memorandum; or similar property that is:
Created by your personal efforts;
Prepared or produced for you (in the case of a letter, memorandum, or similar property); 또는.
Received under circumstances (such as by gift) that entitle you to the basis of the person who created the property or for whom the property was prepared or produced.
But see the Tip about certain musical compositions or copyrights below.
A U. S. Government publication, including the Congressional Record, that you received from the government for less than the normal sales price, or that you received under circumstances that entitle you to the basis of someone who received the publication for less than the normal sales price.
Certain commodities derivative financial instruments held by a dealer and connected to the dealer's activities as a dealer. See section 1221(a)(6).
Certain hedging transactions entered into in the normal course of your trade or business. See section 1221(a)(7).
Supplies regularly used in your trade or business.
You can elect to treat as capital assets certain musical compositions or copyrights you sold or exchanged. See Pub. 550 for details.
Basis and Recordkeeping.
Basis is the amount of your investment in property for tax purposes. The basis of property you buy is usually its cost. There are special rules for certain kinds of property, such as inherited property. You need to know your basis to figure any gain or loss on the sale or other disposition of the property. You must keep accurate records that show the basis and, if applicable, adjusted basis of your property. Your records should show the purchase price, including commissions; increases to basis, such as the cost of improvements; and decreases to basis, such as depreciation, nondividend distributions on stock, and stock splits.
If you received a Schedule A to Form 8971 from an executor of an estate or other person required to file an estate tax return, you may be required to report a basis consistent with the estate tax value of the property.
For more information on consistent basis reporting and basis generally, see Column (e)—Cost or Other Basis in the instructions for Form 8949, and the following publications.
선술집. 551, Basis of Assets.
선술집. 550, Investment Income and.
Expenses (Including Capital Gains and Losses).
Short - or Long-Term Gain or Loss.
Report short-term gains or losses in Part I. Report long-term gains or losses in Part II. The holding period for short-term capital gains and losses is 1 year or less. The holding period for long-term capital gains and losses is more than 1 year.
For more information about holding periods, see the Instructions for Form 8949.
Capital Gain Distributions.
These distributions are paid by a mutual fund (or other regulated investment company) or real estate investment trust from its net realized long-term capital gains. Distributions of net realized short-term capital gains aren't treated as capital gains. Instead, they are included on Form 1099-DIV as ordinary dividends.
Enter on Schedule D, line 13, the total capital gain distributions paid to you during the year, regardless of how long you held your investment. This amount is shown in box 2a of Form 1099-DIV.
If there is an amount in box 2b, include that amount on line 11 of the Unrecaptured Section 1250 Gain Worksheet in these instructions if you complete line 19 of Schedule D.
If there is an amount in box 2c, see Exclusion of Gain on Qualified Small Business (QSB) Stock , later.
If there is an amount in box 2d, include that amount on line 4 of the 28% Rate Gain Worksheet in these instructions if you complete line 18 of Schedule D.
If you received capital gain distributions as a nominee (that is, they were paid to you but actually belong to someone else), report on Schedule D, line 13, only the amount that belongs to you. Attach a statement showing the full amount you received and the amount you received as a nominee. See the Instructions for Schedule B to learn about the requirement for you to file Forms 1099-DIV and 1096.
Sale of Your Home.
You may not need to report the sale or exchange of your main home. If you must report it, complete Form 8949 before Schedule D.
Report the sale or exchange of your main home on Form 8949 if:
You can't exclude all of your gain from income, or.
You received a Form 1099-S for the sale or exchange.
Any gain you can't exclude is taxable. Generally, if you meet the following two tests, you can exclude up to $250,000 of gain. If both you and your spouse meet these tests and you file a joint return, you can exclude up to $500,000 of gain (but only one spouse needs to meet the ownership requirement in Test 1 ).
During the 5-year period ending on the date you sold or exchanged your home, you owned it for 2 years or more (the ownership requirement) and lived in it as your main home for 2 years or more (the use requirement).
You haven't excluded gain on the sale or exchange of another main home during the 2-year period ending on the date of the sale or exchange of your home.
Even if you don't meet one or both of the above two tests, you still can claim an exclusion if you sold or exchanged the home because of a change in place of employment, health, or certain unforeseen circumstances. In this case, the maximum amount of gain you can exclude is reduced. For more information, see Pub. 523.
Sale of home by surviving spouse.
If your spouse died before the sale or exchange, you can still exclude up to $500,000 of gain if:
The sale or exchange is no later than 2 years after your spouse's death;
Just before your spouse's death, both spouses met the use requirement of Test 1 , at least one spouse met the ownership requirement of Test 1 , and both spouses met Test 2 ; 과.
You didn't remarry before the sale or exchange.
You can choose to have the 5-year test period for ownership and use in Test 1 suspended during any period you or your spouse serve outside the United States as a Peace Corps volunteer or serve on qualified official extended duty as a member of the uniformed services or Foreign Service of the United States, as an employee of the intelligence community, or outside the United States as an employee of the Peace Corps. This means you may be able to meet Test 1 even if, because of your service, you didn't actually use the home as your main home for at least the required 2 years during the 5-year period ending on the date of sale. The 5-year period can't be extended for more than 10 years.
Tamara buys a house in Virginia in 2005 that she uses as her main home for 3 years. For 8 years, from 2008 through 2016, Tamara serves on qualified official extended duty as a member of the uniformed services in Kuwait. In 2017, Tamara sells the house. Tamara didn't use the house as her main home for 2 of the 5 years before the sale. To meet Test 1 , Tamara elects to suspend the 5-year test period during her 8-year period of uniformed service in Kuwait. Because that 8-year period won't be counted in determining if she used the house as her main home for 2 of the 5 years before the sale, she meets the ownership and use requirements of Test 1 .
Qualified extended duty.
You are on qualified extended duty if:
You are called or ordered to active duty for an indefinite period or for a period of more than 90 days, and.
You are serving at a duty station at least 50 miles from your main home, or you are living in government quarters under government orders.
Sale of home acquired in a like-kind exchange.
You can't exclude any gain if:
You acquired your home in a like-kind exchange in which all or part of the gain wasn't recognized, and.
You sold or exchanged the home during the 5-year period beginning on the date you acquired it.
How to report the sale of your main home.
If you have to report the sale or exchange, report it on Form 8949. If the gain or loss is short term, report it in Part I of Form 8949 with box C checked. If the gain or loss is long term, report it in Part II of Form 8949 with box F checked.
If you had a gain and can exclude part or all of it, enter "H" in column (f) of Form 8949. Enter the exclusion as a negative number (in parentheses) in column (g) of Form 8949. See the instructions for Form 8949, columns (f), (g), and (h). Complete all columns.
If you had a loss but have to report the sale or exchange because you got a Form 1099-S, see Nondeductible Losses , later, for instructions about how to report it.
See Pub. 523 for additional details, including how to figure and report any taxable gain if:
You (or your spouse if married) used any part of the home for business or rental purposes after May 6, 1997, or.
There was a period of time after 2008 when the home wasn't your main home.
Partnership Interests.
A sale or other disposition of an interest in a partnership may result in ordinary income, collectibles gain (28% rate gain), or unrecaptured section 1250 gain. For details on 28% rate gain, see the instructions for line 18. For details on unrecaptured section 1250 gain, see the instructions for line 19.
Capital Assets Held for Personal Use.
Generally, gain from the sale or exchange of a capital asset held for personal use is a capital gain. Report it on Form 8949 with box C checked (if the transaction is short term) or box F checked (if the transaction is long term). However, if you converted depreciable property to personal use, all or part of the gain on the sale or exchange of that property may have to be recaptured as ordinary income. Use Part III of Form 4797 to figure the amount of ordinary income recapture. The recapture amount is included on line 31 (and line 13) of Form 4797. Don't enter any gain from this property on line 32 of Form 4797. If you aren't completing Part III for any other properties, enter "N/A" on line 32. If the total gain is more than the recapture amount, enter "From Form 4797" in column (a) of Part I of Form 8949 (if the transaction is short term) or Part II of Form 8949 (if the transaction is long term), and skip columns (b) and (c). In column (d) of Form 8949, enter the excess of the total gain over the recapture amount. Leave columns (e) through (g) blank. Complete column (h). Be sure to check box C at the top of Part I or box F at the top of Part II of this Form 8949 (depending on how long you held the asset).
Loss from the sale or exchange of a capital asset held for personal use isn't deductible. But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, you must report the transaction on Form 8949 even though the loss isn't deductible.
You have a loss on the sale of a vacation home that isn't your main home and you received a Form 1099-S for the transaction. Report the transaction in Part I or Part II of Form 8949, depending on how long you owned the home. Complete all columns. Because the loss isn't deductible, enter "L" in column (f). Enter the difference between column (d) and column (e) as a positive amount in column (g). Then complete column (h). (For example, if you entered $5,000 in column (d) and $6,000 in column (e), enter $1,000 in column (g). Then enter -0- ($5,000 − $6,000 + $1,000) in column (h). Be sure to check box C at the top of Part I or box F at the top of Part II of this Form 8949 (depending on how long you owned the home).)
Capital Losses.
You can deduct capital losses up to the amount of your capital gains plus $3,000 ($1,500 if married filing separately). You may be able to use capital losses that exceed this limit in future years. For details, see the instructions for line 21. Be sure to report all of your capital gains and losses even if you can't use all of your losses in 2017.
Nondeductible Losses.
Don't deduct a loss from a sale or exchange between certain related parties. This includes a direct or indirect sale or exchange of property between any of the following.
Members of a family.
A corporation and an individual who directly (or indirectly) owns more than 50% of the corporation's stock (unless the loss is from a distribution in complete liquidation of a corporation).
A grantor and a fiduciary of a trust.
A fiduciary and a beneficiary of the same trust.
A fiduciary of a trust and a fiduciary (or beneficiary) of another trust if both trusts were created by the same grantor.
An executor of an estate and a beneficiary of that estate, unless the sale or exchange was to satisfy a pecuniary bequest (that is, a bequest of a sum of money).
An individual and a tax-exempt organization controlled directly (or indirectly) by the individual or the individual's family.
See Pub. 544 for more details on sales and exchanges between related parties.
Report a transaction that results in a nondeductible loss in Part I or Part II of Form 8949 (depending on how long you held the property). Unless you received a Form 1099-B for the sale or exchange, check box C at the top of Part I or box F at the top of Part II of this Form 8949 (depending on how long you owned the property). Complete all columns. Because the loss isn't deductible, enter "L" in column (f). Enter the amount of the nondeductible loss as a positive number in column (g). Complete column (h). See the instructions for Form 8949, columns (f), (g), and (h).
You sold land you held as an investment for 5 years to your brother for $10,000. Your basis was $15,000. On Part II of Form 8949, check box F at the top. Enter $10,000 on Form 8949, Part II, column (d). Enter $15,000 in column (e). Because the loss isn't deductible, enter "L" in column (f) and $5,000 (the difference between $10,000 and $15,000) in column (g). In column (h), enter -0- ($10,000 − $15,000 + $5,000). If this is your only transaction on this Form 8949, enter $10,000 on Schedule D, line 10, column (d). Enter $15,000 in column (e) and $5,000 in column (g). In column (h), enter -0- ($10,000 − $15,000 + $5,000).
You received a Form 1099-B showing proceeds (sales price) of $1,000 and basis of $5,000. Box 7 on Form 1099-B is checked, indicating that your loss of $4,000 ($1,000 − $5,000) isn't allowed. On the top of Form 8949, check box A or box B in Part I or box D or box E in Part II (whichever applies). Enter $1,000 in column (d) and $5,000 in column (e). Because the loss isn't deductible, enter "L" in column (f) and $4,000 (the difference between $1,000 and $5,000) in column (g). In column (h), enter -0- ($1,000 − $5,000 + $4,000).
If you disposed of (a) an asset used in an activity to which the at-risk rules apply or (b) any part of your interest in an activity to which the at-risk rules apply, and you have amounts in the activity for which you aren't at risk, see the Instructions for Form 6198.
If the loss is allowable under the at-risk rules, it may be subject to the passive activity rules. See Form 8582 and its instructions for details on reporting capital gains and losses from a passive activity.
Items for Special Treatment.
Transactions by a securities dealer. See section 475 and Revenue Ruling 97-39, which begins on page 4 of Internal Revenue Bulletin 1997-39 at IRS. gov/pub/irs-irbs/irb97-39.pdf.
Bonds and other debt instruments. See Pub. 550.
Certain real estate subdivided for sale that may be considered a capital asset. See section 1237.
Gain on the sale of depreciable property to a more than 50%-owned entity or to a trust of which you are a beneficiary. See Pub. 544.
Gain on the disposition of stock in domestic international sales corporations. See section 995(c).
Gain on the sale or exchange of stock in certain foreign corporations. See section 1248.
Transfer of property to a partnership that would be treated as an investment company if it were incorporated. See Pub. 541.
Sales of stock received under a qualified public utility dividend reinvestment plan. See Pub. 550.
Transfer of appreciated property to a political organization. See section 84.
Transfer of property by a U. S. person to a foreign estate or trust. See section 684.
If you give up your U. S. citizenship, you may be treated as having sold all your property for its fair market value on the day before you gave up your citizenship. This also applies to long-term U. S. residents who cease to be lawful permanent residents. For details, exceptions, and rules for reporting these deemed sales, see Pub. 519 and Form 8854.
In general, no gain or loss is recognized on the transfer of property from an individual to a spouse or a former spouse if the transfer is incident to a divorce. See Pub. 504.
Amounts received on the retirement of a debt instrument generally are treated as received in exchange for the debt instrument. See Pub. 550.
Any loss on the disposition of converted wetland or highly erodible cropland that is first used for farming after March 1, 1986, is reported as a long-term capital loss on Form 8949, but any gain is reported as ordinary income on Form 4797.
If qualified dividends that you reported on Form 1040, line 9b, or Form 1040NR, line 10b, include extraordinary dividends, any loss on the sale or exchange of the stock is a long-term capital loss to the extent of the extraordinary dividends. An extraordinary dividend is a dividend that equals or exceeds 10% (5% in the case of preferred stock) of your basis in the stock.
Amounts received by shareholders in corporate liquidations. See Pub. 550.
Cash received in lieu of fractional shares of stock as a result of a stock split or stock dividend. See Pub. 550.
Load charges to acquire stock in a regulated investment company (including a mutual fund), which may not be taken into account in determining gain or loss on certain dispositions of the stock if reinvestment rights were exercised. See Pub. 550.
The sale or exchange of S corporation stock or an interest in a partnership or trust held for more than 1 year, which may result in collectibles gain (28% rate gain). See the instructions for line 18.
Gain or loss on the disposition of securities futures contracts. See Pub. 550.
Gain on the constructive sale of certain appreciated financial positions. See Pub. 550.
Certain constructive ownership transactions. Gain in excess of the gain you would have recognized if you had held a financial asset directly during the term of a derivative contract must be treated as ordinary income. See section 1260. If any portion of the constructive ownership transaction was open in any prior year, you may have to pay interest. See section 1260(b) for details, including how to figure the interest. Include the interest as an additional tax on Form 1040, line 62. Check box c and in the space next to that box, enter "Section 1260(b) interest" and the amount of the interest. If you are filing Form 1040NR, include the interest as an additional tax on line 60. Check box b and, in the space next to that box, enter "Section 1260(b) interest" and the amount of the interest. This interest isn't deductible.
Gain or loss from the disposition of stock or other securities in an investment club. See Pub. 550.
Certain virtual currencies, such as Bitcoin. See Notice 2014-21, 2014-16 I. R.B. 938, available at IRS. gov/irb/2014-16_IRB/ar12.html.
Market Discount Bonds.
In general, a capital gain from the disposition of a market discount bond is treated as interest income to the extent of accrued market discount as of the date of disposition. See sections 1276 through 1278 and Pub. 550 for more information on market discount. See the Instructions for Form 8949 for detailed information about how to report the disposition of a market discount bond.
Contingent Payment Debt Instruments.
Any gain recognized on the sale, exchange, or retirement of a taxable contingent payment debt instrument subject to the noncontingent bond method is treated as interest income rather than as capital gain, even if you hold the debt instrument as a capital asset. If you sell a taxable contingent payment debt instrument subject to the noncontingent bond method at a loss, your loss is an ordinary loss to the extent of your prior original issue discount (OID) inclusions on the debt instrument. If the debt instrument is a capital asset, treat any loss that is more than your prior OID inclusions as a capital loss. See Regulations section 1.1275-4(b) for exceptions to these rules.
If you received a Form 1099-B (or substitute statement) reporting the sale of a taxable contingent payment debt instrument subject to the noncontingent bond method and the Ordinary box in box 2 is checked, an adjustment may be required. Report the transaction on Form 8949 and complete the form’s Worksheet for Contingent Payment Debt Instrument Adjustment in Column (g) to figure the adjustment to enter in column (g) of Form 8949.
See Pub. 550 or Pub. 1212 for more details on any special rules or adjustments that might apply.
Wash Sales.
A wash sale occurs when you sell or otherwise dispose of stock or securities (including a contract or option to acquire or sell stock or securities) at a loss and, within 30 days before or after the sale or disposition, you:
Buy substantially identical stock or securities,
Acquire substantially identical stock or securities in a fully taxable trade,
Enter into a contract or option to acquire substantially identical stock or securities, or.
Acquire substantially identical stock or securities for your individual retirement arrangement (IRA) or Roth IRA.
You can't deduct losses from wash sales unless the loss was incurred in the ordinary course of your business as a dealer in stock or securities. The basis of the substantially identical property (or contract or option to acquire such property) is its cost increased by the disallowed loss (except in the case of (4) above).
These wash sale rules don't apply to a redemption of shares in a floating-NAV (net asset value) money market fund.
If you received a Form 1099-B (or substitute statement), box 1g of that form generally will show whether there was any nondeductible wash sale loss and its amount if:
The stock or securities sold were covered securities (defined in the Instructions for Form 8949, column (e)), and.
The substantially identical stock or securities you bought had the same CUSIP number as the stock or securities you sold and were bought in the same account as the stock or securities you sold. (CUSIP numbers are security identification numbers.)
However, you can't deduct a loss from a wash sale even if it isn't reported on Form 1099-B (or substitute statement). For more details on wash sales, see Pub. 550.
Report a wash sale transaction in Part I or Part II (depending on how long you owned the stock or securities) of Form 8949 with the appropriate box checked. Complete all columns. Enter "W" in column (f). Enter as a positive number in column (g) the amount of the loss not allowed. See the instructions for Form 8949, columns (f), (g), and (h).
Traders in Securities.
You are a trader in securities if you are engaged in the business of buying and selling securities for your own account. To be engaged in business as a trader in securities, all of the following statements must be true.
You must seek to profit from daily market movements in the prices of securities and not from dividends, interest, or capital appreciation.
Your activity must be substantial.
You must carry on the activity with continuity and regularity.
The following facts and circumstances should be considered in determining if your activity is a business.
Typical holding periods for securities bought and sold.
The frequency and dollar amount of your trades during the year.
The extent to which you pursue the activity to produce income for a livelihood.
The amount of time you devote to the activity.
You are considered an investor, and not a trader, if your activity doesn't meet the above definition of a business. It doesn't matter whether you call yourself a trader or a "day trader."
Like an investor, a trader generally must report each sale of securities (taking into account commissions and any other costs of acquiring or disposing of the securities) on Form 8949 unless one of the exceptions described in the instructions to Form 8949 applies. However, if a trader previously made the mark-to-market election (explained below), each transaction is reported in Part II of Form 4797 instead of on Form 8949. Regardless of whether a trader reports his or her gains and losses on Form 8949 or Form 4797, the gain or loss from the disposition of securities isn't taken into account when figuring net earnings from self-employment on Schedule SE. See the Instructions for Schedule SE for an exception that applies to section 1256 contracts.
The limitation on investment interest expense that applies to investors doesn't apply to interest paid or incurred in a trading business. A trader reports interest expense and other expenses (excluding commissions and other costs of acquiring or disposing of securities) from a trading business on Schedule C (instead of Schedule A).
A trader also may hold securities for investment. The rules for investors generally will apply to those securities. Allocate interest and other expenses between your trading business and your investment securities.
Mark-To-Market Election for Traders.
A trader may make an election under section 475(f) to report all gains and losses from securities held in connection with a trading business as ordinary income (or loss), including those from securities held at the end of the year. Securities held at the end of the year are "marked-to-market" by treating them as if they were sold (and reacquired) for fair market value on the last business day of the year. Generally, the election must be made by the due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective. To be effective for 2017, the election must have been made by the due date of your 2016 return (not counting extensions), April 18, 2017, for most people. The due date for the 2017 election was April 18, instead of April 15, because of the Emancipation Day holiday in the District of Columbia (even if you didn’t live in the District of Columbia).
Starting with the year the election becomes effective, a trader reports all gains and losses from securities held in connection with the trading business, including securities held at the end of the year, in Part II of Form 4797. If you previously made the election, see the Instructions for Form 4797. For details on making the mark-to-market election for 2018, see Pub. 550 or Revenue Procedure 99-17, which starts on the bottom of page 52 of Internal Revenue Bulletin 1999-7 at IRS. gov/pub/irs-irbs/irb99-07.pdf.
If you hold securities for investment, you must identify them as such in your records on the day you acquired them (for example, by holding the securities in a separate brokerage account). Securities that you hold for investment aren't marked-to-market.
Short Sales.
A short sale is a contract to sell property you borrowed for delivery to a buyer. At a later date, you either buy substantially identical property and deliver it to the lender or deliver property that you held but didn't want to transfer at the time of the sale.
You think the value of XYZ stock will drop. You borrow 10 shares from your broker and sell them for $100. This is a short sale. You later buy 10 shares for $80 and deliver them to your broker to close the short sale. Your gain is $20 ($100 − $80).
Usually, your holding period is the amount of time you actually held the property eventually delivered to the broker or lender to close the short sale. However, your gain when closing a short sale is short term if you (a) held substantially identical property for 1 year or less on the date of the short sale, or (b) acquired property substantially identical to the property sold short after the short sale but on or before the date you close the short sale. If you held substantially identical property for more than 1 year on the date of a short sale, any loss realized on the short sale is a long-term capital loss, even if the property used to close the short sale was held 1 year or less.
Report any short sale on Form 8949 in the year it closes.
If a short sale closed in 2017 but you didn't get a 2017 Form 1099-B (or substitute statement) for it because you entered into it before 2011, report it on Form 8949 in Part I with box C checked or Part II with box F checked (whichever applies). In column (a), enter (for example) "100 sh. XYZ Co.—2010 short sale closed." Fill in the other columns according to their instructions. Report the short sale the same way if you received a 2017 Form 1099-B (or substitute statement) that doesn't show proceeds (sales price).
Gain or Loss From Options.
Report on Form 8949 gain or loss from the closing or expiration of an option that isn't a section 1256 contract but is a capital asset in your hands. If an option you purchased expired, enter the expiration date in column (c) and enter "EXPIRED" in column (d). If an option that was granted (written) expired, enter the expiration date in column (b) and enter "EXPIRED" in column (e). Fill in the other columns according to their instructions. See Pub. 550 for details.
If a call option you sold after 2013 was exercised, the option premium you received will be reflected in the proceeds shown in box 1d of the Form 1099-B (or substitute statement) you received. If you sold the call option before 2014, the option premium you received may not be reflected on Form 1099-B. If it isn't, enter the premium as a positive number in column (g) of Form 8949. Enter "E" in column (f).
For $10 in 2013, you sold Joe an option to buy one share of XYZ stock for $80. Joe later exercised the option. The Form 1099-B you get shows the proceeds to be $80. Enter $80 in column (d) of Form 8949. Enter "E" in column (f) and $10 in column (g). Complete the other columns according to the instructions.
NAV Method for Money Market Funds.
If you have a capital gain or loss determined under the net asset value (NAV) method with respect to shares in a NAV money market fund, report the capital gain or loss on Form 8949, Part I, with box C checked. Enter the name of each fund followed by “(NAV)” in column (a). Enter the net gain or loss in column (h). Leave all other columns blank. See the Instructions for Form 8949.
Undistributed Capital Gains.
Include on Schedule D, line 11, the amount from box 1a of Form 2439. This represents your share of the undistributed long-term capital gains of the regulated investment company (including a mutual fund) or real estate investment trust.
If there is an amount in box 1b, include that amount on line 11 of the Unrecaptured Section 1250 Gain Worksheet if you complete line 19 of Schedule D.
If there is an amount in box 1c, see Exclusion of Gain on Qualified Small Business (QSB) Stock , later.
If there is an amount in box 1d, include that amount on line 4 of the 28% Rate Gain Worksheet if you complete line 18 of Schedule D.
Include on Form 1040, line 73, or Form 1040NR, line 69, the tax paid as shown in box 2 of Form 2439. Also check the box for Form 2439. Add to the basis of your stock the excess of the amount included in income over the amount of the credit for the tax paid. See Pub. 550 for details.
Installment Sales.
If you sold property (other than publicly traded stocks or securities) at a gain and you will receive a payment in a tax year after the year of sale, you generally must report the sale on the installment method unless you elect not to. Use Form 6252 to report the sale on the installment method. Also use Form 6252 to report any payment received in 2017 from a sale made in an earlier year that you reported on the installment method.
To elect out of the installment method, report the full amount of the gain on Form 8949 on a timely filed return (including extensions) for the year of the sale. If your original return was filed on time, you can make the election on an amended return filed no later than 6 months after the due date of your return (excluding extensions). Write "Filed pursuant to section 301.9100-2" at the top of the amended return.
Demutualization of Life Insurance Companies.
Demutualization of a life insurance company occurs when a mutual life insurance company changes to a stock company. If you were a policyholder or annuitant of the mutual company, you may have received either stock in the stock company or cash in exchange for your equity interest in the mutual company.
If the demutualization transaction qualifies as a tax-free reorganization, no gain or loss is recognized on the exchange of your equity interest in the mutual company for stock. The company can advise you if the transaction is a tax-free reorganization. Your holding period for the new stock includes the period you held an equity interest in the mutual company. If you received cash in exchange for your equity interest, you must recognize any capital gain. If you held the equity interest for more than 1 year, report the gain as a long-term capital gain in Part II of Form 8949. If you held the equity interest for 1 year or less, report the gain as a short-term capital gain in Part I of Form 8949. Be sure the appropriate box is checked at the top of Form 8949.
If the demutualization transaction doesn't qualify as a tax-free reorganization, you must recognize a capital gain or loss. If you held the equity interest for more than 1 year, report the gain or loss as a long-term capital gain or loss in Part II of Form 8949. If you held the equity interest for 1 year or less, report the gain or loss as a short-term capital gain or loss in Part I of Form 8949. Be sure the appropriate box is checked at the top of Form 8949. Your holding period for the new stock begins on the day after you received the stock.
Small Business (Section 1244) Stock.
Report an ordinary loss from the sale, exchange, or worthlessness of small business (section 1244) stock on Form 4797. However, if the total loss is more than the maximum amount that can be treated as an ordinary loss for the year ($50,000 or, on a joint return, $100,000), also report the transaction on Form 8949 as follows.
In column (a), enter "Capital portion of section 1244 stock loss."
Complete columns (b) and (c) as you normally would.
In column (d), enter the entire sales price of the stock sold.
In column (e), enter the entire basis of the stock sold.
Enter "S" in column (f). See the instructions for Form 8949, columns (f), (g), and (h).
In column (g), enter the loss you claimed on Form 4797 for this transaction. Enter it as a positive number.
Complete column (h) according to its instructions.
Report the transaction in Part I or Part II of Form 8949 (depending on how long you held the stock) with the appropriate box checked.
You sold section 1244 stock for $1,000. Your basis was $60,000. You had held the stock for 3 years. You can claim $50,000 of your loss as an ordinary loss on Form 4797. To claim the rest of the loss on Form 8949, check the appropriate box at the top. Enter $1,000 on Form 8949, Part II, column (d). Enter $60,000 in column (e). Enter "S" in column (f) and $50,000 (the ordinary loss claimed on Form 4797) in column (g). In column (h), enter ($9,000) ($1,000 − $60,000 + $50,000). Put it in parentheses to show it is a negative amount.
Exclusion of Gain on Qualified Small Business (QSB) Stock.
Section 1202 allows you to exclude a portion of the eligible gain on the sale or exchange of QSB stock. The section 1202 exclusion applies only to QSB stock held for more than 5 years. If you acquired the QSB stock on or before February 17, 2009, you can exclude up to 50% of the qualified gain. However, you can exclude up to 60% of the qualified gain on certain empowerment zone business stock. See Empowerment Zone Business Stock , later.
If you acquired the QSB stock after February 17, 2009, and before September 28, 2010, you can exclude up to 75% of the qualified gain.
If you acquired the QSB stock after September 27, 2010, you can exclude up to 100% of the qualified gain.
To be QSB stock, the stock must meet all of the following tests.
It must be stock in a C corporation (that is, not S corporation stock).
It must have been originally issued after August 10, 1993.
As of the date the stock was issued, the corporation was a domestic C corporation with total gross assets of $50 million or less (a) at all times after August 9, 1993, and before the stock was issued, and (b) immediately after the stock was issued. Gross assets include those of any predecessor of the corporation. All corporations that are members of the same parent-subsidiary controlled group are treated as one corporation.
You must have acquired the stock at its original issue (either directly or through an underwriter), either in exchange for money or other property (other than stock) or as pay for services (other than as an underwriter) to the corporation. In certain cases, you may meet this test if you acquired the stock from another person who met the test (such as by gift or inheritance) or through a conversion or exchange of QSB stock you held.
During substantially all the time you held the stock:
The corporation was a C corporation,
At least 80% of the value of the corporation's assets were used in the active conduct of one or more qualified businesses (defined next), and.
The corporation wasn't a foreign corporation, DISC, former DISC, regulated investment company, real estate investment trust, REMIC, FASIT, cooperative, or a corporation that has made (or that has a subsidiary that has made) a section 936 election.
SSBIC. A specialized small business investment company (SSBIC) is treated as having met test 5b.
Definition of qualified business.
A qualified business is any business that isn't one of the following.
A business involving services performed in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, consulting, athletics, financial services, or brokerage services.
A business whose principal asset is the reputation or skill of one or more employees.
A banking, insurance, financing, leasing, investing, or similar business.
A farming business (including the raising or harvesting of trees).
A business involving the production of products for which percentage depletion can be claimed.
A business of operating a hotel, motel, restaurant, or similar business.
For more details about limits and additional requirements that may apply, see Pub. 550 or section 1202.
Acquisition date of stock acquired after February 17, 2009.
When you are determining whether your exclusion is limited to 50%, 75%, or 100% of the gain from QSB stock, your acquisition date is considered to be the first day you held the stock (determined after applying the holding period rules in section 1223).
Empowerment Zone Business Stock.
You generally can exclude up to 60% of your gain from the sale or exchange of QSB stock held for more than 5 years if you meet the following additional requirements.
The stock you sold or exchanged was stock in a corporation that qualified as an empowerment zone business during substantially all of the time you held the stock.
You acquired the stock after December 21, 2000, and before February 18, 2009.
Requirement 1 will still be met if the corporation ceased to qualify after the 5-year period that began on the date you acquired the stock. However, the gain that qualifies for the 60% exclusion can't be more than the gain you would have had if you had sold the stock on the date the corporation ceased to qualify.
Stock acquired after February 17, 2009.
You can exclude up to 75% of your gain if you acquired the stock after February 17, 2009, and before September 28, 2010.
You can exclude up to 100% of your gain if you acquired the stock after September 27, 2010.
For more information about empowerment zone businesses, see section 1397C.
Pass-Through Entities.
If you held an interest in a pass-through entity (a partnership, S corporation, common trust fund, or mutual fund or other regulated investment company) that sold QSB stock, to qualify for the exclusion you must have held the interest on the date the pass-through entity acquired the QSB stock and at all times thereafter until the stock was sold.
How To Report.
Report the sale or exchange of the QSB stock on Form 8949, Part II, with the appropriate box checked, as you would if you weren't taking the exclusion. Then enter "Q" in column (f) and enter the amount of the excluded gain as a negative number in column (g). Put it in parentheses to show it is negative. See the instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns. If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the exclusion; if you excluded 75% of the gain, enter 1 / 3 of the exclusion; if you excluded 100% of the gain, don't enter an amount.
If you received a Form 1099-DIV with a gain in box 2c, part or all of that gain (which is also included in box 2a) may be eligible for the section 1202 exclusion. Report the total gain (box 2a) on Schedule D, line 13. In column (a) of Form 8949, Part II, enter the name of the corporation whose stock was sold. In column (f), enter "Q" and in column (g) enter the amount of the excluded gain as a negative number. See the instructions for Form 8949, columns (f), (g), and (h). If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the exclusion; if you excluded 75% of the gain, enter 1 / 3 of the exclusion; if you excluded 100% of the gain, don't enter an amount.
If you received a Form 2439 with a gain in box 1c, part or all of that gain (which is also included in box 1a) may be eligible for the section 1202 exclusion. Report the total gain (box 1a) on Schedule D, line 11. In column (a) of Form 8949, Part II, enter the name of the corporation whose stock was sold. In column (f), enter "Q" and in column (g) enter the amount of the excluded gain as a negative number. See the instructions for Form 8949, columns (f), (g), and (h). If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the exclusion; if you excluded 75% of the gain, enter 1 / 3 of the exclusion; if you excluded 100% of the gain, don't enter an amount.
Gain from an installment sale of QSB stock.
If all payments aren't received in the year of sale, a sale of QSB stock that isn't traded on an established securities market generally is treated as an installment sale and is reported on Form 6252. Report the long-term gain from Form 6252 on Schedule D, line 11. Figure the allowable section 1202 exclusion for the year by multiplying the total amount of the exclusion by a fraction, the numerator of which is the amount of eligible gain to be recognized for the tax year and the denominator of which is the total amount of eligible gain. In column (a) of Form 8949, Part II, enter the name of the corporation whose stock was sold. In column (f), enter "Q" and in column (g) enter the amount of the allowable exclusion for the year as a negative number. See the instructions for Form 8949, columns (f), (g), and (h). If you are completing line 18 of Schedule D, enter as a positive number the amount of your allowable exclusion for the year on line 2 of the 28% Rate Gain Worksheet; if you excluded 60% of the gain, enter 2 / 3 of the allowable exclusion for the year; if you excluded 75% of the gain, enter 1 / 3 of the allowable exclusion for the year; if you excluded 100% of the gain, don't enter an amount.
If you qualify for the 50%, 60%, or 75% exclusion, enter 7% of your allowable exclusion for the year on line 13 of Form 6251. If you qualify for the 100% exclusion, leave line 13 of Form 6251 blank.
Rollover of Gain From QSB Stock.
If you sold QSB stock (defined earlier) that you held for more than 6 months, you can elect to postpone gain if you buy other QSB stock during the 60-day period that began on the date of the sale. A pass-through entity also can make the election to postpone gain. The benefit of the postponed gain applies to your share of the entity's postponed gain if you held an interest in the entity for the entire period the entity held the QSB stock. If a pass-through entity sold QSB stock held for more than 6 months and you held an interest in the entity for the entire period the entity held the stock, you also can elect to postpone gain if you, rather than the pass-through entity, buy the replacement QSB stock within the 60-day period. If you were a partner in a partnership that sold or bought QSB stock, see box 11 of the Schedule K-1 (Form 1065) sent to you by the partnership and Regulations section 1.1045-1.
You must recognize gain to the extent the sale proceeds are more than the cost of the replacement stock. Reduce the basis of the replacement stock by any postponed gain.
You must make the election no later than the due date (including extensions) for filing your tax return for the tax year in which the QSB stock was sold. If your original return was filed on time, you can make the election on an amended return filed no later than 6 months after the due date of your return (excluding extensions). Write "Filed pursuant to section 301.9100-2" at the top of the amended return.
To make the election, report the sale in Part I or Part II (depending on how long you, or the pass-through entity, if applicable, owned the stock) of Form 8949 as you would if you weren't making the election. Then enter "R" in column (f). Enter the amount of the postponed gain as a negative number in column (g). Put it in parentheses to show it is negative. See the instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns.
Exclusion of Gain From DC Zone Assets.
If you sold or exchanged a District of Columbia Enterprise Zone (DC Zone) asset that you acquired after 1997 and before 2012 and held for more than 5 years, you may be able to exclude the amount of qualified capital gain that you would otherwise include in income. The exclusion applies to an interest in, or property of, certain businesses operating in the District of Columbia.
A DC Zone asset is any of the following.
DC Zone business stock.
DC Zone partnership interest.
DC Zone business property.
Qualified capital gain is any gain recognized on the sale or exchange of a DC Zone asset that is a capital asset or property used in a trade or business. It doesn't include any of the following gains.
Gain attributable to periods after December 31, 2016.
Gain treated as ordinary income under section 1245.
Section 1250 gain figured as if section 1250 applied to all depreciation rather than the additional depreciation.
Gain attributable to real property, or an intangible asset, that isn't an integral part of a DC Zone business.
Gain from a related-party transaction. See Sales and Exchanges Between Related Persons in chapter 2 of Pub. 544.
See section 1400B for more details on DC Zone assets and special rules.
Report the sale or exchange of DC Zone business stock or a DC Zone partnership interest on Form 8949, Part II, as you would if you weren't taking the exclusion. Then enter "X" in column (f). Enter the amount of the exclusion as a negative number in column (g). Put it in parentheses to show it is negative. See the instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns.
Report the sale or exchange of DC Zone business property on Form 4797. See the Form 4797 instructions for details.
Exclusion of Gain From Qualified Community Assets.
If you sold or exchanged a qualified community asset that you acquired after 2001 and before 2010 and held for more than 5 years, you may be able to exclude the qualified capital gain that you would otherwise include in income. The exclusion applies to an interest in, or property of, certain renewal community businesses.
Qualified community asset.
A qualified community asset is any of the following.
Qualified community stock.
Qualified community partnership.
Qualified community business property.
Qualified capital gain is any gain recognized on the sale or exchange of a qualified community asset but doesn't include any of the following.
Gain attributable to periods after December 31, 2014.
Gain treated as ordinary income under section 1245.
Section 1250 gain figured as if section 1250 applied to all depreciation rather than the additional depreciation.
Gain attributable to real property, or an intangible asset, that isn't an integral part of a renewal community business.
Gain from a related-party transaction. See Sales and Exchanges Between Related Persons in chapter 2 of Pub. 544.
See section 1400F for more details on qualified community assets and special rules.
Report the sale or exchange of qualified community stock or a qualified community partnership interest on Form 8949, Part II, with the appropriate box checked, as you would if you weren't taking the exclusion. Then enter "X" in column (f) and enter the amount of the exclusion as a negative number in column (g). Put it in parentheses to show it is negative. See the instructions for Form 8949, columns (f), (g), and (h). Complete all remaining columns.
Report the sale or exchange of qualified community business property on Form 4797. See the Form 4797 instructions for details.
Rollover of Gain From Publicly Traded Securities.
You can postpone all or part of any gain from the sale of publicly traded securities by buying common stock or a partnership interest in a specialized small business investment company during the 60-day period that began on the date of the sale. See Pub. 550. Also see the instructions for Form 8949, columns (f), (g), and (h).
Rollover of Gain From Stock Sold to ESOPs or Certain Cooperatives.
You can postpone all or part of any gain from the sale of qualified securities, held for at least 3 years, to an employee stock ownership plan (ESOP) or eligible worker-owned cooperative, if you buy qualified replacement property. See Pub. 550. Also see the instructions for Form 8949, columns (f), (g), and (h).
Specific Instructions.
Rounding Off to Whole Dollars.
You can round off cents to whole dollars on your Schedule D. If you do round to whole dollars, you must round all amounts. To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. For example, $1.39 becomes $1 and $2.50 becomes $3.
If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total.
Capital Loss Carryover Worksheet—Lines 6 and 14.
Lines 1a and 8a — Transactions Not Reported on Form 8949.
You can report on line 1a (for short-term transactions) or line 8a (for long-term transactions) the aggregate totals from any transactions (except sales of collectibles) for which:
You received a Form 1099-B (or substitute statement) that shows basis was reported to the IRS and doesn't show any adjustments in box 1f or 1g,
The Ordinary box in box 2 isn’t checked, and.
You don't need to make any adjustments to the basis or type of gain or loss reported on Form 1099-B (or substitute statement), or to your gain or loss.
See How To Complete Form 8949, Columns (f) and (g), in the Form 8949 instructions for details about possible adjustments to your gain or loss.
If you choose to report these transactions on lines 1a and 8a, don't report them on Form 8949. You don't need to attach a statement to explain the entries on lines 1a and 8a and, if you e-file your return, you don't need to file Form 8453.
Figure gain or loss on each line. Subtract the cost or other basis in column (e) from the proceeds (sales price) in column (d). Enter the gain or loss in column (h). Enter negative amounts in parentheses.
Example 1 — basis reported to the IRS.
You received a Form 1099-B reporting the sale of stock you held for 3 years. It shows proceeds (in box 1d) of $6,000 and cost or other basis (in box 1e) of $2,000. Box 3 is checked, meaning that basis was reported to the IRS. You don't need to make any adjustments to the amounts reported on Form 1099-B or enter any codes. This was your only 2017 transaction. Instead of reporting this transaction on Form 8949, you can enter $6,000 on Schedule D, line 8a, column (d), $2,000 in column (e), and $4,000 ($6,000 − $2,000) in column (h).
If you had a second transaction that was the same except that the proceeds were $5,000 and the basis was $3,000, combine the two transactions. Enter $11,000 ($6,000 + $5,000) on Schedule D, line 8a, column (d), $5,000 ($2,000 + $3,000) in column (e), and $6,000 ($11,000 − $5,000) in column (h).
Example 2 — basis not reported to the IRS.
You received a Form 1099-B showing proceeds (in box 1d) of $6,000 and cost or other basis (in box 1e) of $2,000. Box 3 isn't checked, meaning that basis wasn't reported to the IRS. Don't report this transaction on line 1a or line 8a. Instead, report the transaction on Form 8949. Complete all necessary pages of Form 8949 before completing line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Example 3 — adjustment.
You received a Form 1099-B showing proceeds (in box 1d) of $6,000 and cost or other basis (in box 1e) of $2,000. Box 3 is checked, meaning that basis was reported to the IRS. However, the basis shown in box 1e is incorrect. Don't report this transaction on line 1a or line 8a. Instead, report the transaction on Form 8949. See the instructions for Form 8949, columns (f), (g), and (h). Complete all necessary pages of Form 8949 before completing line 1b, 2, 3, 8b, 9, or 10 of Schedule D.
Lines 1b, 2, 3, 8b, 9, and 10, Column (h)—Transactions Reported on Form 8949.
Figure gain or loss on each line. First, subtract the cost or other basis in column (e) from the proceeds (sales price) in column (d). Then combine the result with any adjustments in column (g). Enter the gain or loss in column (h). Enter negative amounts in parentheses.
Column (d) is $6,000 and column (e) is $2,000. Enter $4,000 in column (h).
Column (d) is $6,000 and column (e) is $8,000. Enter ($2,000) in column (h).
Column (d) is $6,000, column (e) is $2,000, and column (g) is ($1,000). Enter $3,000 ($6,000 − $2,000 − $1,000) in column (h).
See Capital Gain Distributions , earlier.
If you checked "Yes" on line 17, complete the 28% Rate Gain Worksheet in these instructions if either of the following apply for 2017.
You reported in Part II of Form 8949 a section 1202 exclusion from the eligible gain on qualified small business stock (see Exclusion of Gain on Qualified Small Business (QSB) Stock , earlier).
You reported in Part II of Form 8949 a collectibles gain or (loss). A collectibles gain or (loss) is any long-term gain or deductible long-term loss from the sale or exchange of a collectible that is a capital asset.
Collectibles include works of art, rugs, antiques, metals (such as gold, silver, and platinum bullion), gems, stamps, coins, alcoholic beverages, and certain other tangible property.
Include on the worksheet any gain (but not loss) from the sale or exchange of an interest in a partnership, S corporation, or trust held for more than 1 year and attributable to unrealized appreciation of collectibles. For details, see Regulations section 1.1(h)-1. Also, attach the statement required under Regulations section 1.1(h)-1(e).
28% Rate Gain Worksheet—Line 18.
Any section 1202 exclusion you reported in column (g) of Form 8949, Part II, with code "Q" in column (f), that is 50% of the gain;
2 / 3 of any section 1202 exclusion you reported in column (g) of Form 8949, Part II, with code "Q" in column (f), that is 60% of the gain; 과.
1 / 3 of any section 1202 exclusion you reported in column (g) of Form 8949, Part II, with code "Q" in column (f), that is 75% of the gain.
Form 1099-DIV, box 2d;
Form 2439, box 1d; 과.
Schedule K-1 from a partnership, S corporation, estate, or trust.
Schedule D, line 18.
If you checked "Yes" on line 17, complete the Unrecaptured Section 1250 Gain Worksheet in these instructions if any of the following apply for 2017.
You sold or otherwise disposed of section 1250 property (generally, real property that you depreciated) held more than 1 year.
You received installment payments for section 1250 property held more than 1 year for which you are reporting gain on the installment method.
You received a Schedule K-1 from an estate or trust, partnership, or S corporation that shows "unrecaptured section 1250 gain."
You received a Form 1099-DIV or Form 2439 from a real estate investment trust or regulated investment company (including a mutual fund) that reports "unrecaptured section 1250 gain."
You reported a long-term capital gain from the sale or exchange of an interest in a partnership that owned section 1250 property.
Instructions for the Unrecaptured Section 1250 Gain Worksheet.
If you had more than one property described on line 1, complete lines 1 through 3 for each property on a separate worksheet. Enter the total of the line 3 amounts for all properties on line 3 and go to line 4.
To figure the amount to enter on line 4, follow the steps below for each installment sale of trade or business property held more than 1 year.
Figure the smaller of (a) the depreciation allowed or allowable, or (b) the total gain for the sale. This is the smaller of line 22 or line 24 of your 2017 Form 4797 (or the comparable lines of Form 4797 for the year of sale) for the property.
Reduce the amount figured in Step 1 by any section 1250 ordinary income recapture for the sale. This is the amount from line 26g of your 2017 Form 4797 (or the comparable line of Form 4797 for the year of sale) for the property. The result is your total unrecaptured section 1250 gain that must be allocated to the installment payments received from the sale.
Generally, the entire amount of gain from the sale of trade or business property included in each installment payment is treated as unrecaptured section 1250 gain until the total unrecaptured section 1250 gain figured in Step 2 has been used in full. Figure the amount of gain treated as unrecaptured section 1250 gain for installment payments received in 2017 as the smaller of (a) the amount from line 26 or line 37 of your 2017 Form 6252, whichever applies, or (b) the amount of unrecaptured section 1250 gain remaining to be reported. This amount is generally the total unrecaptured section 1250 gain for the sale reduced by all gain reported in prior years (excluding section 1250 ordinary income recapture). However, if you chose not to treat all of the gain from payments received after May 6, 1997, and before August 24, 1999, as unrecaptured section 1250 gain, use only the amount you chose to treat as unrecaptured section 1250 gain for those payments to reduce the total unrecaptured section 1250 gain remaining to be reported for the sale. Include this amount on line 4.
Unrecaptured Section 1250 Gain Worksheet—Line 19.
Include on line 10 your share of the partnership's unrecaptured section 1250 gain that would result if the partnership had transferred all of its section 1250 property in a fully taxable transaction immediately before you sold or exchanged your interest in that partnership. If you recognized less than all of the realized gain, the partnership will be treated as having transferred only a proportionate amount of each section 1250 property. For details, see Regulations section 1.1(h)-1. Also attach the statement required under Regulations.
An example of an amount to include on line 12 is unrecaptured section 1250 gain from the sale of a vacation home you previously used as a rental property but converted to personal use prior to the sale. To figure the amount to enter on line 12, follow the applicable instructions below.
Installment sales.
To figure the amount to include on line 12, follow the steps below for each installment sale of property held more than 1 year for which you didn't make an entry in Part I of your Form 4797 for the year of sale.
Step 1. Figure the smaller of (a) the depreciation allowed or allowable, or (b) the total gain for the sale. This is the smaller of line 22 or line 24 of your 2017 Form 4797 (or the comparable lines of Form 4797 for the year of sale) for the property.
Step 2. Reduce the amount figured in step 1 by any section 1250 ordinary income recapture for the sale. This is the amount from line 26g of your 2017 Form 4797 (or the comparable line of Form 4797 for the year of sale) for the property. The result is your total unrecaptured section 1250 gain that must be allocated to the installment payments received from the sale.
Step 3. Generally, the amount of capital gain on each installment payment is treated as unrecaptured section 1250 gain until the total unrecaptured section 1250 gain figured in step 2 has been used in full. Figure the amount of gain treated as unrecaptured section 1250 gain for installment payments received in 2017 as the smaller of (a) the amount from line 26 or line 37 of your 2017 Form 6252, whichever applies, or (b) the amount of unrecaptured section 1250 gain remaining to be reported. This amount is generally the total unrecaptured section 1250 gain for the sale reduced by all gain reported in prior years (excluding section 1250 ordinary income recapture). However, if you chose not to treat all of the gain from payments received after May 6, 1997, and before August 24, 1999, as unrecaptured section 1250 gain, use only the amount you chose to treat as unrecaptured section 1250 gain for those payments to reduce the total unrecaptured section 1250 gain remaining to be reported for the sale. Include this amount on line 12.
Other sales or dispositions of section 1250 property.
For each sale of property held more than 1 year (for which you didn't make an entry in Part I of Form 4797), figure the smaller of (a) the depreciation allowed or allowable, or (b) the total gain for the sale. This is the smaller of line 22 or line 24 of Form 4797 for the property. Next, reduce that amount by any section 1250 ordinary income recapture for the sale. This is the amount from line 26g of Form 4797 for the property. The result is the total unrecaptured section 1250 gain for the sale. Include this amount on line 12.
You have a capital loss carryover from 2017 to 2018 if you have a loss on line 16 and either:
That loss is more than the loss on line 21, or.
The amount on Form 1040, line 41 (or Form 1040NR, line 39, if applicable), is less than zero.
To figure any capital loss carryover to 2018, you will use the Capital Loss Carryover Worksheet in the 2018 Instructions for Schedule D. If you want to figure your carryover to 2018 now, see Pub. 550.
You will need a copy of your 2017 Form 1040 and Schedule D to figure your capital loss carryover to 2018.
Schedule D Tax Worksheet.
Exception: Don’t use the Qualified Dividends and Capital Gain Tax Worksheet or this worksheet to figure your tax if:
Line 15 or line 16 of Schedule D is zero or less and you have no qualified dividends on Form 1040, line 9b (or Form 1040NR, line 10b); 또는.
Form 1040, line 43 (or Form 1040NR, line 41) is zero or less.
Instead, see the instructions for Form 1040, line 44 (or Form 1040NR, line 42).
• $37,950 if single or married filing separately;
• $75,900 if married filing jointly or qualifying widow(er); 또는.
• $50,800 if head of household.
• $418,400 if single;
• $235,350 if married filing separately;
• $470,700 if married filing jointly or qualifying widow(er); 또는.