Opções de estoque de instruções 2017

Opções de estoque de instruções 2017
Recursos opcionais e atualizações Fotos e Imagens.
opções diagramadas em molduras de arco de roda de Outback de 2017, molduras laterais, protetores de espelhos,
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2017 selvagem selvagem Outback Touring trilhos de telhado de perfil baixo, prata com extremidades pretas. Sem barras transversais opcionais.
2017 marrom brilhante subaru Outback Trilhos de telhado de perfil baixo, prata com extremidades pretas, mostrados com barras cruzadas Thule opcionais (sistema Thule 460)
2017 marrom brilhante Subaru Outback Trilhos de telhado de perfil baixo, prata com extremidades pretas, mostrados com barras transversais Thule opcionais (barras aeroes do sistema Thule 460)
2017 Outback Touring com travessas Thule opcionais e fixação de esqui.
2017 Outback Touring com travessas Thule opcionais e fixação de esqui.
2017 protetores de borda da porta opcional Outback. Carburado cinza carro mostrado.
2017 protetores de borda da porta opcional Outback. Twilight carro azul mostrado.
2017 protetores de borda da porta opcional Outback. Modelo de turismo com alça de porta acentuada com cromo. Mostra a cor castanha brilhante.
As ferramentas de inicialização do motor remoto Subaru Outback 2017 opcionais funcionam bem e iniciarão o carro até 400 pés de distância, dependendo de obstruções, paredes, etc. Este sistema de inicialização remota é novo nos modelos 2017 Limited e Touring, mas não nos 2.5i e Premium.
2017 Subaru Outback opcional de gás metálico e pedal de freio cobre e todos os tapetes de borracha de clima. Modelo de turismo mostrado com couro Java Brown.
2017 Subaru Outback opcional metal gás e freio pedal cobre e borracha todos os tempos piso tapete.
2017 molduras laterais laterais do lado de fora. É mostrada a cor cinzenta do carboneto.
2017 molduras laterais laterais do lado de fora. A cor azul de Twilight é mostrada.
2017 molduras laterais laterais do lado de fora. Cor vermelha veneziana mostrada.
White 2017 Subaru Outback Touring com faixa de corte de basculante inferior cromada e molduras laterais de corpo colorido de corpo branco opcional.
closeup da roda 2017 Outback com bloqueio de roda de liga leve opcional (seta amarela).
Touring modelo de prata e roda cinza mostrado.
2017 Subaru Outback molduras de arco de roda opcionais em um Twilight Blue 2.5i ou modelo Premium.
2017 Subaru Outback molduras de arco de roda opcionais e proteção contra respingos, roda traseira mostrada, em um modelo azul crepúsculo 2.5i ou Premium com ligas de prata.
2017 molduras de arco de roda de Outback, molduras laterais do corpo e proteções de respaldo em um 2.5i e Premium com ligas de prata de 17 ". A cor azul de Twilight é mostrada.
Wilderness green color 2017 Subaru Outback Touring com molduras de arco de roda opcionais.
Brilhante Brown Pearl color 2017 Subaru Outback Touring com proteções splash opcionais, molduras de arco de roda e molduras laterais do corpo.
Brilhante Brown Pearl color 2017 Subaru Outback Touring com proteções splash opcionais, molduras de arco de roda e molduras laterais do corpo.
2017 Subaru Outback protetores splash traseiros opcionais, carro azul crepusculo mostrado.
2017 Subaru Outback protetores de respaldo dianteiros opcionais, modelo Venetian Red Limited mostrado.
2017 Subaru Outback protetores de respaldo dianteiros opcionais, modelo Venetian Red Limited mostrado.
Tampa do pára-choque traseira / step pad opcional em um Subaru Outback 2017. A cor azul de Twilight é mostrada.
Protetor de encosto traseiro opcional em um Subaru Outback Limited 2017.
2017 Subaru Outback opcional 1.25 "engate de reboque. Capacidade de reboque 2700. Inclui inserto e conector de 4 pinos com fio.
2017 Subaru Outback opcional 1 1/4 "(1.25") engate de reboque. Capacidade de reboque 2700. Vem com inserto e conector de 4 pinos com fio.
2017 Subaru Outback fábrica instalou 1.25 "engate de reboque.
2017 Subaru Outback opcional 1.25 "engate de reboque. Capacidade de reboque 2700. Inclui inserto e conector de 4 pinos com fio.
instalando um engate de reboque de fábrica de 1,25 "no Subaru Outback de 2017. O sensor de alerta de detecção de ponto cego, sensor traseiro é a caixa preta no canto direito.
na paralisação de um engate de reboque de fábrica de 1.25 "em um Subaru Outback 2017.
2017 Outback Touring, cor marrom brilhante, com engate de reboque de 2 "de reposição com receptor Harbour Freight dual 2" e bola de engate inferior (bola de tênis) e luz de freio do mercado de reposição para maior segurança. Ninguém vai querer entrar na parte de trás deste carro.
2017 Outback Touring, marrom brilhante, com engate de reboque de 2 "de reposição com receptor Harbour Freight duplo 2" e bola de engate inferior (bola de tênis) e luz de freio do mercado de reposição.
Área de carga Subaru Outback 2017 com rede de carga traseira opcional, protetor de encosto traseiro opcional e tampa de pára-choque opcional.
2017 Subaru Outback Touring com deflector de ar opcional do moonroof. Dealer instalado. Carro branco mostrado.
2017 Subaru Outback Touring com o deflector de ar opcional do moonroof instalado pelo revendedor, carro branco mostrado.
2017 Subaru Outback com o deflector de ar opcional do moonroof. Apenas revendedor instalado.
closeup do defletor de ar opcional Moonroof 2017 Subaru Outback. Apenas revendedor instalado.
2017 Subaru Outback com o deflector de ar da janela lateral opcional e o deflector de ar do telhado. Apenas revendedor instalado.
2017 Subaru Outback com o deflector de ar da janela lateral opcional e o deflector de ar do telhado. Apenas revendedor instalado.

Opções de estoque de instruções 2017
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Tipos de opções: Chamadas e amp; Coloca.
Na linguagem especial das opções, os contratos se enquadram em duas categorias: chamadas e colocações. Uma chamada representa o direito do titular de comprar ações. A Put representa o direito do titular de vender ações.
Tipos de opções.
Opções de chamada.
Uma opção de chamada é um contrato que dá ao comprador o direito de comprar 100 ações de um capital subjacente a um preço predeterminado (o preço de exercício) por um período de tempo predefinido. O vendedor de uma opção de chamada é obrigado a vender o título subjacente se o comprador da chamada exercer sua opção de compra no prazo de validade da opção ou antes dessa. Por exemplo, uma chamada de estilo americano WXYZ Corporation, em 21 de maio de 2011, 60 exige que o comprador compre 100 ações ordinárias da WXYZ Corporation em US $ 60 por ação em qualquer momento antes da data de validade da opção de 21 de maio de 2011.
Opções de colocação.
A opção Put é um contrato que dá ao comprador o direito de vender 100 ações de uma ação subjacente a um preço predeterminado por um período de tempo predefinido. O vendedor de uma opção de venda é obrigado a comprar o título subjacente se o comprador da Put exercer sua opção de venda no prazo de validade da opção ou antes dela. Da mesma forma, a WXYZ Corporation de estilo americano, em 21 de maio de 2011, 60 Put autoriza o comprador a vender 100 ações ordinárias da WXYZ Corp. a US $ 60 por ação em qualquer momento antes da data de validade da opção em maio.
O processo de expiração.
Em qualquer momento, uma opção pode ser comprada ou vendida com múltiplas datas de validade. Isto é indicado por uma descrição da data. A data de validade é o último dia em que existe uma opção. Para opções de ações listadas, isso é tradicionalmente o sábado após a terceira sexta-feira do mês de vencimento. Observe que este é o prazo para o qual as empresas de corretagem devem enviar avisos de exercícios. Você deve pedir a sua empresa para explicar seus procedimentos de exercício, incluindo qualquer prazo que a empresa possa ter para instruções de exercícios no último dia de negociação antes do vencimento.
Certas opções existem e expiram no final da semana, no final de um quarto ou em outras ocasiões. É muito importante entender quando uma opção expirará, pois o valor da opção está diretamente relacionado ao seu vencimento.
Exercitando a Opção.
Os investidores de opções na verdade não têm que comprar ou vender as ações subjacentes que estão associadas às suas opções. Eles podem e muitas vezes simplesmente optam por revender suas opções - ou "negociar fora de suas posições de opções". Se eles optarem por comprar ou vender as ações subjacentes representadas por suas opções, isso é chamado de exercício da opção.
Obter Opções Quotes.
Digite o nome ou o símbolo da empresa abaixo para visualizar a folha de corrente de suas opções:
Opções do Home Center.
Editar favoritos.
Insira até 25 símbolos separados por vírgulas ou espaços na caixa de texto abaixo. Estes símbolos estarão disponíveis durante a sessão para uso nas páginas aplicáveis.
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Instruções gerais para formulários W-2 e W-3 (2017)
(Incluindo Formulários W-2AS, W-2CM, W-2GU, W-2VI, W-3SS, W-2c e W-3c)
Referências de seção são para o Internal Revenue Code, salvo indicação em contrário.
Instruções gerais para formulários W-2 e W-3.
Você deve preencher os Formulários W-2 se você tiver um ou mais empregados para quem efetuou pagamentos (incluindo pagamentos não abrangentes) para os serviços dos funcionários em sua empresa ou comércio durante 2017.
Complete e arquive o Formulário W-2 para cada funcionário para quem se aplica qualquer um dos seguintes (mesmo que o empregado esteja relacionado a você).
Você reteve qualquer imposto de renda, segurança social ou Medicare de salários, independentemente do valor dos salários; ou.
Você teria que reter o imposto sobre o rendimento se o empregado tivesse reclamado não mais de um subsídio de retenção ou não tivesse solicitado isenção de retenção no Formulário W-4; ou.
Você pagou US $ 600 ou mais em salários, mesmo que não tenha retido nenhum imposto de renda, segurança social ou Medicare.
Somente em situações muito limitadas você não terá que preencher o Formulário W-2. Isso pode ocorrer se você não for obrigado a reter qualquer imposto de renda, imposto de segurança social ou imposto do Medicare e você pagou o empregado com menos de US $ 600, como para certos trabalhadores eleitorais e certos trabalhadores agrícolas estrangeiros. Veja os trabalhadores eleitorais e os trabalhadores agrícolas estrangeiros, mais tarde.
Salvo indicação em contrário, as referências ao imposto Medicare incluem Imposto Adicional do Medicare.
Se você precisar arquivar 250 ou mais formulários W-2 ou desejar tirar proveito dos benefícios do e-filing, consulte E-filing.
Qualquer pessoa necessária para preencher o formulário W-2 deve preencher o formulário W-3 para transmitir a cópia A dos formulários W-2. Faça uma cópia do formulário W-3, guarde e copie D (para o empregador) dos formulários W-2 com seus registros por 4 anos. Certifique-se de usar o Formulário W-3 para o ano correto. Se você está arquivando os formulários W-2 eletronicamente, veja também E-filing.
Empregadores domésticos.
Mesmo os empregadores com apenas um funcionário doméstico devem apresentar o Formulário W-3 para transmitir a cópia A do formulário W-2. No formulário W-3, verifique o "Hshld. Emp." caixa de seleção na caixa b. Para obter mais informações, consulte o Anexo H (Formulário 1040), Imposto sobre o Emprego do lar e suas instruções separadas. Você deve ter um número de identificação do empregador (EIN). Consulte a Caixa b-Número de identificação do empregador (EIN).
Um transmissor ou remetente (incluindo uma agência de serviços, agente de relatório, agente pagador ou agente de desembolso) pode assinar o Formulário W-3 (ou usar seu PIN para arquivo eletrônico) para o empregador ou pagador somente se o remetente cumprir os dois seguintes .
É autorizado a assinar por um acordo de agência (seja oral, escrito ou implícito) que seja válido de acordo com a lei estadual; e.
Ele escreve "For (nome do pagador)" ao lado da assinatura (somente Formulário em papel W-3).
O uso de um agente de relatórios ou outro provedor de serviço de folha de pagamento de terceiros não dispensa um empregador da responsabilidade de garantir que os Formulários W-2 sejam fornecidos aos funcionários e que os Formulários W-2 e W-3 sejam arquivados com o SSA, corretamente e na hora. Veja Penalidades para mais informações.
Certifique-se de que o nome do pagador e o EIN nos Formulários W-2 e W-3 são os mesmos que os utilizados no Formulário 941, Declaração de Imposto sobre o Imposto Trimestral do Empregador; Formulário 943, Declaração de imposto federal anual do empregador para funcionários agrícolas; Formulário 944; Formulário CT-1, Declaração Anual do Imposto de Aposentadoria de Estrada do Empregador; ou o Anexo H (Formulário 1040) arquivado por ou para o pagador.
Correio ou arquivo eletrônico Copie A dos Formulários W-2 e Formulário W-3 com o SSA até 31 de janeiro de 2018. Você pode devolver uma penalidade por cada Formulário W-2 que você arquiva atrasado. Veja penalidades. Se você encerrar seu negócio, consulte Terminar um negócio.
Extensão de tempo para arquivar os Formulários W-2 com o SSA.
Você pode solicitar apenas uma extensão de tempo para arquivar o Formulário W-2 com o SSA, enviando um pedido completo no Formulário 8809, Solicitação de Extensão do Tempo para Informações de Arquivo. Inclua uma explicação detalhada de por que você precisa de mais tempo. Você deve assinar o pedido sob pena de perjúrio. Envie o pedido ao endereço indicado no formulário 8809. Você deve solicitar a extensão antes da data de vencimento dos formulários W-2. Se o IRS conceder seu pedido de extensão, você terá 30 dias adicionais para arquivar. O IRS concederá extensões para arquivar os Formulários W-2 apenas em casos limitados para circunstâncias ou catástrofes extraordinárias, como um desastre natural ou incêndio destruindo os livros e registros necessários para a apresentação dos formulários. Nenhuma extensão adicional de tempo para arquivo será permitida. Consulte o Formulário 8809 para obter detalhes.
Mesmo que você solicite e receba uma prorrogação de prazo para preencher o Formulário W-2, você ainda deve fornecer o Formulário W-2 para seus funcionários até 31 de janeiro de 2018. Mas veja a extensão do tempo para fornecer os Formulários W-2 aos funcionários.
Onde arquivar formulários de papel W-2 e W-3.
Copie o arquivo A do formulário W-2 com o formulário W-3 no seguinte endereço.
Administração da Segurança Social.
Centro de Operações Diretas.
Wilkes-Barre, PA 18769-0001.
Se você usar "Correio certificado" para arquivo, altere o código postal para "18769-0002". Se você usar um serviço de entrega privado aprovado pelo IRS, adicione "Attn: W-2 Process, 1150 E. Mountain Dr." para o endereço e altere o código postal para "18702-7997". Veja Pub. 15 (Circular E) para obter uma lista de serviços de entrega privada aprovados pelo IRS.
Não envie dinheiro, cheques, ordens de pagamento ou outras formas de pagamento com os Formulários W-2 e W-3 que você envia ao SSA. Os formulários de imposto sobre o emprego (por exemplo, formulário 941 ou formulário 943), remessas e formulários 1099 devem ser enviados ao IRS.
Envie a cópia 1 do formulário W-2, se necessário, para o departamento fiscal, estadual ou local. Para obter mais informações sobre a cópia 1 (incluindo como preencher as caixas 15 a 20), entre em contato com o departamento de impostos estadual, municipal ou local.
Samoa das Samoa Americana Samoa Americana.
Copie o arquivo 1 do formulário W-3SS e formulários W-2AS no seguinte endereço.
Escritório de impostos da Samoa Americana.
Edifício Executivo de Escritórios.
Pago Pago, AS 96799.
Guam U. S. possessionsGuam.
Copie o arquivo 1 do formulário W-3SS e formulários W-2GU no seguinte endereço.
Departamento de Receita e Fiscalidade de Guam.
Para obter informações adicionais sobre Form W-2GU, consulte guamtax.
Ilhas Virgens dos Estados Unidos U. S. possessionsUnited States Virgin Islands.
Copie o arquivo 1 do formulário W-3SS e formulários W-2VI no seguinte endereço.
Bureau das Receitas Internas das Ilhas Virgens.
6115 Estate Smith Bay.
Para obter informações adicionais sobre o formulário W-2VI, consulte vibir. gov.
Commonwealth das Ilhas Marianas do Norte U. S. possessionsCommonwealth of the Northern Mariana Islands.
Formulário de arquivo OS-3710 e Copiar 1 dos formulários W-2CM no seguinte endereço.
Divisão de Receita e Tributação.
Commonwealth das Ilhas Marianas do Norte.
P. O. Caixa 5234 CHRB.
Os formulários OS-3710 e W-2CM não são formulários do IRS. Para obter informações adicionais sobre Form W-2CM, consulte cnmidof.
Se você arquivar mais de um tipo de formulário de imposto sobre o emprego, agrupe os Formulários W-2 do mesmo tipo com um formulário W-3 separado para cada tipo e envie-os em grupos separados. Veja as instruções específicas para a Caixa b - Tipo de Pagador e Caixa b - Tipo de Empregador em Instruções Específicas para o Formulário W-3.
Prepare e arquive os Formulários W-2 em ordem alfabética pelos sobrenomes dos empregados ou numericamente pelos números de segurança social dos empregados. Não agrafe ou tape o Formulário W-3 para os Formulários W-2 ou Formulários W-2 relacionados uns com os outros. Esses formulários são lidos em máquina. Os grampos ou as lágrimas interferem com a leitura da máquina. Além disso, não dobre formulários W-2 e W-3. Envie os formulários para o SSA em uma mala direta.
Mobiliário Copia B, C e 2 para funcionários.
Geralmente, você deve fornecer as cópias B, C e 2 do Formulário W-2 aos seus funcionários até 31 de janeiro de 2018. Você atenderá o requisito de "fornecer" se o formulário for devidamente endereçado e enviado em ou antes da data de vencimento.
Se o emprego terminar antes de 31 de dezembro de 2017, você pode fornecer cópias ao empregado a qualquer momento após o término do emprego, mas até 31 de janeiro de 2018. Se um empregado solicitar o Formulário W-2, dê-lhe as cópias completas no prazo de 30 dias após o pedido ou no prazo de 30 dias após o pagamento final do salário, o que ocorrer mais tarde. No entanto, se você encerrar seu negócio, consulte Terminar um negócio.
Você pode fornecer Formulários W-2 para funcionários em formulários oficiais do IRS ou em formulários de substituição aceitáveis. Veja os formulários Substituto. Certifique-se de que os Formulários W-2 que você fornece aos funcionários são claros e legíveis e cumprem os requisitos no Pub. 1141.
Os formulários W-2 que incluem logotipos, slogans e propagandas (incluindo propagandas para software de preparação de impostos) podem ser confundidos com formulários questionáveis ​​W-2. Um funcionário pode não reconhecer a importância da cópia do funcionário para fins de relatórios fiscais devido ao uso de logotipos, slogans e propagandas. Portanto, o IRS determinou que logos, slogans e publicidade não serão permitidos nos Formulários W-3, Copiar A dos Formulários W-2 ou em quaisquer cópias de funcionários que denunciem os salários pagos. Veja Pub. 1141 para mais informações.
Extensão de tempo para fornecer os Formulários W-2 aos funcionários.
Você pode solicitar uma prorrogação de tempo para fornecer os formulários W-2 aos funcionários enviando uma carta para:
Receita Federal.
Attn: Coordenador de Extensão do Tempo.
240 Murall Drive, Mail Stop 4360.
Kearneysville, WV 25430.
Envie sua carta em ou antes da data de vencimento para fornecer os formulários W-2 aos funcionários. Deve incluir:
Seu nome e endereço,
Uma declaração de que você está solicitando uma extensão para fornecer "Formulários W-2" aos funcionários,
O motivo da demora, e.
Sua assinatura ou a do seu agente autorizado.
Os pedidos de prorrogação de prazo para fornecer os formulários W-2 aos funcionários não são concedidos automaticamente. Se aprovado, uma extensão geralmente será por no máximo 15 dias a partir da data de vencimento, a menos que seja mostrado claramente a necessidade de um total de 30 dias. Veja as Instruções Gerais de 2017 para Certas Devoluções de Informações.
Formulários não entregues W-2.
Mantenha por 4 anos qualquer cópia do empregado dos Formulários W-2 que você tentou, mas não conseguiu entregar. No entanto, se o formulário W-2 não entregue pode ser produzido eletronicamente até 15 de abril do quarto ano após o ano em questão, você não precisa manter cópias de funcionários não entregues. Não envie cópias de empregados não entregues dos Formulários W-2 para a Administração da Segurança Social (SSA).
Números de identificação do contribuinte (TINs).
Os empregadores usam um número de identificação do empregador (EIN) (XX-XXXXXXX). Os funcionários usam um número de segurança social (SSN) (XXX-XX-XXXX). Quando você lista um número, separe os nove dígitos adequadamente para mostrar o tipo de número.
Não aceite um número de identificação do contribuinte individual do IRS (ITIN) no lugar de um SSN para a identificação do empregado ou para o relatório do Formulário W-2. Um ITIN só está disponível para estrangeiros residentes e não residentes que não são elegíveis para o emprego nos EUA e precisam de identificação para outros fins tributários. Um ITIN expirará se não for usado pelo menos uma vez em uma declaração de imposto federal nos últimos três exercícios fiscais consecutivos, como o arquivador ou um dependente. Os ITIN emitidos antes de 2013 estão programados para expirar de acordo com um cronograma anual. Para obter mais informações, consulte as Instruções para o formulário W-7 ou visite IRS. gov/itin. Você pode identificar um ITIN porque é um número de 9 dígitos formatado como um SSN começando com o número "9" e com um número em um dos seguintes intervalos no quarto e quinto dígito: 50-65, 70-88, 90 -92 e 94-99 (por exemplo, 9NN-70-NNNN). Não preencha automaticamente um ITIN na caixa a - Número de segurança social do empregado no Formulário W-2. Veja a seção 4 do Pub. 15 (Circular E).
Um indivíduo com um ITIN que mais tarde se torna elegível para trabalhar nos Estados Unidos deve obter um SSN da Administração da Segurança Social.
O IRS usa SSNs para verificar os pagamentos que você denuncia contra os valores mostrados nas declarações fiscais dos funcionários. O SSA usa SSNs para registrar os ganhos dos funcionários para futuros benefícios da segurança social e do Medicare. Quando você prepara o Formulário W-2, certifique-se de mostrar o SSN correto para cada funcionário. Não trunca os SSNs dos funcionários no Formulário W-2. Para obter informações sobre como verificar SSNs, consulte a seção 4 do Pub. 15 (Circular E) ou visite as Instruções de Arquivamento do Empregador W-2 da SSA & amp; Site de informações no SSA. gov/employer.
O formulário W-2 e-filed com o SSA deve conter os mesmos TINs, conforme mostrado em todas as cópias do formulário W-2 fornecido aos funcionários.
Situações de Relatórios Especiais para o Formulário W-2.
Os montantes pagos ou as despesas incorridas por um empregador para despesas de adoção qualificadas ao abrigo de um programa de assistência à adoção não estão sujeitas à retenção de imposto de renda federal e não são relatáveis ​​na caixa 1. No entanto, esses valores (incluindo os benefícios de adoção pagos a partir de um plano da seção 125 (cafeteria) , mas não incluindo os benefícios de adoção perdidos em um plano de cafeteria) estão sujeitos a impostos de aposentadoria de segurança social, seguro médico e ferrovia e devem ser relatados nas caixas 3 e 5. (Use a caixa 14 se forem aplicadas taxas de aposentadoria ferroviária). Além disso, o valor total deve ser relatado na caixa 12 com o código T.
Para obter mais informações sobre os benefícios de adoção, consulte o Aviso 97-9, 1997-1 C. B. 365, que está na página 35 do Internal Revenue Bulletin 1997-2 no IRS. gov/pub/irs-irbs/irb97-02.pdf. Aconselhe seus funcionários a ver as Instruções para o Formulário 8839, Despesas de Adoção Qualificadas.
Um agente que tenha um Formulário 2678 aprovado, Nomeação do Agente do Empregador / Pagador, deve inserir o seguinte na caixa c do Formulário W-2:
Cada formulário W-2 deve refletir o EIN do agente na caixa b. Um agente envia um formulário W-3 para todos os Formulários W-2 e insere suas próprias informações nas caixas e, f e g do Formulário W-3, conforme aparece nas declarações de imposto de trabalho relacionadas com o agente (por exemplo, formulário 941 ). Insira o EIN do cliente-empregador na caixa h do Formulário W-3 se os Formulários W-2 se relacionarem com apenas um empregador (diferente do agente); Caso contrário, deixe a caixa em branco.
Se o agente (a) atua como agente para dois ou mais empregadores ou é um empregador e atua como agente para outro empregador, e (b) paga salários de segurança social a um indivíduo em nome de mais de um empregador, o O agente deve arquivar os Formulários W-2 separados para o empregado afetado, refletindo os salários pagos por cada empregador.
Veja Rev. Proc. 2013-39, 2013-52 I. R.B. 830 disponível em IRS. gov/irb/2013-52_IRB/ar15.html; e Formulário 2678 instruções para procedimentos a serem seguidos na aplicação para ser um agente.
Geralmente, um agente não é responsável por reembolsar o imposto excessivo de segurança social ou de aposentadoria ferroviária (RRTA), retido aos empregados. Se um funcionário trabalhou para mais de um empregador durante 2017 e tiveram mais de US $ 7,886.40 em segurança social e o imposto TTA 1 Tributário retido, ele ou ela deve reclamar o excesso na linha apropriada do Formulário 1040, Form 1040A ou Form 1040NR. Se um funcionário tivesse mais de US $ 4.630,50 no imposto RRTA de Nível 2 retido de mais de um empregador, o funcionário deve solicitar um reembolso no Formulário 843, Reclamação de Reembolso e Solicitação de Abatimento.
O contributo de um empregador para o Archer MSA de um empregado não está sujeito a imposto de renda federal ou imposto de segurança social, Medicare ou imposto de aposentadoria ferroviária se for razoável acreditar no momento do pagamento que a contribuição será excluível da renda do empregado. No entanto, se não for razoável acreditar no momento do pagamento que a contribuição será excluível do rendimento do empregado, as contribuições do empregador estão sujeitas a retenção na fonte de imposto de renda e segurança social e impostos sobre o Medicare (ou impostos de aposentadoria ferroviária, se aplicável) e deve seja relatado nas caixas 1, 3 e 5. (Use a caixa 14 se forem aplicadas taxas de aposentadoria na ferrovia).
Você deve informar todas as contribuições do empregador para um Archer MSA na caixa 12 do Formulário W-2 com o código R. As contribuições do empregador para um Archer MSA que não são excluíveis da renda do empregado também devem ser relatadas nas caixas 1, 3 e 5 (caixa 14 se aplicam taxas de aposentadoria ferroviária).
As contribuições de um funcionário para um Archer MSA são incluídas na receita como salários e estão sujeitas à retenção na fonte federal de imposto de renda e previdência social e Medicare (ou taxas de aposentadoria na ferrovia, se aplicável). As contribuições dos empregados são dedutíveis, dentro dos limites, no Formulário 1040 do empregado.
Para obter mais informações, consulte Pub. 969, Contas de Poupança de Saúde e Outros Planos de Saúde Favorecidos, e Aviso 96-53, que é encontrado na página 5 do Internal Revenue Bulletin 1996-51 no IRS. gov/pub/irs-irbs/irb96-51.pdf.
Clérigos e trabalhadores religiosos.
Para certos membros do clero e trabalhadores religiosos que não estão sujeitos à segurança social e aos impostos do Medicare como funcionários, as caixas 3 e 5 do Formulário W-2 devem ser deixadas em branco. Você pode incluir o subsídio de um pastor e / ou utilitários na caixa 14. Para obter informações sobre as regras que se aplicam aos ministros e a certos outros trabalhadores religiosos, consulte o Pub. 517, Segurança Social e Outras Informações para Membros do Clero e Trabalhadores Religiosos, e seção 4 no Pub. 15-A.
Se um funcionário morre durante o ano, você deve informar os salários acumulados, o pagamento de férias e outras compensações pagas após a data do falecimento. Informe também os salários que estavam disponíveis para o funcionário, enquanto ele estava vivo, independentemente de estarem na posse do empregado, bem como de qualquer outro pagamento salarial regular, mesmo que você tenha que reeditar o pagamento no nome da propriedade ou do beneficiário.
Se você efetuou o pagamento após a morte do funcionário, mas no mesmo ano em que o funcionário morreu, você deve reter a segurança social e os impostos do Medicare sobre o pagamento e denunciar o pagamento no Formulário W-2 do empregado apenas como salário da segurança social e do Medicare para garantir o devido A segurança social eo crédito do Medicare são recebidos. No Formulário W-2 do funcionário, mostre o pagamento como salário de segurança social (caixa 3) e salários e dicas do Medicare (caixa 5) e os impostos de segurança social e Medicare retidos nas caixas 4 e 6. Não mostre o pagamento na caixa 1 .
Se você efetuou o pagamento após o ano da morte, não o denuncie no Formulário W-2 e não recuse a segurança social e os impostos do Medicare.
Se o pagamento é feito no ano da morte ou após o ano da morte, você também deve denunciá-lo na caixa 3 do Formulário 1099-MISC, Renda Variada, para o pagamento à propriedade ou ao beneficiário. Use o nome e o número de identificação do contribuinte (TIN) do destinatário do pagamento no formulário 1099-MISC. No entanto, se o pagamento for uma reedição de salários que foram recebidos construtivamente pelo indivíduo falecido enquanto ele ainda estava vivo, não o relate no Formulário 1099-MISC.
Antes da morte do empregado A em 15 de junho de 2017, A era empregada pelo Empregador X e recebeu US $ 10.000 em salários, sobre os quais o imposto de renda federal de US $ 1.500 foi retido. Quando A morreu, X devia US $ 2.000 em salários e $ 1.000 em pagamento de férias acumulado. O total de US $ 3.000 (menos a segurança social e os impostos do Medicare retidos) foi pago à propriedade da A em 6 de julho de 2017. Como X efetuou o pagamento durante o ano da morte, X deve reter os impostos sobre segurança social e Medicare no pagamento de US $ 3.000 e deve preencha o formulário W-2 da seguinte forma.
Box a - Employee A's SSN.
Caixa e - Nome do empregado A.
Caixa f - Endereço do funcionário A.
Caixa 1 - 10000.00 (não inclui os salários acumulados de US $ 3.000 e o pagamento de férias)
Caixa 3 - 13000.00 (inclui os salários acumulados de US $ 3.000 e o pagamento de férias)
Caixa 4 - 806,00 (6,2% do valor na caixa 3)
Caixa 5 - 13000.00 (inclui os salários acumulados e salários de US $ 3.000)
Caixa 6 - 188,50 (1,45% do valor na caixa 5)
O Empregador X também deve preencher o Formulário 1099-MISC da seguinte forma.
Caixas para o nome do destinatário, endereço e TIN - o nome da propriedade, endereço e TIN.
Caixa 3: 3000.00 (Mesmo que os valores foram retidos para a segurança social e impostos do Medicare, o valor bruto é relatado aqui.)
Se o Empregador X efetuesse o pagamento após o ano da morte, os US $ 3.000 não estarão sujeitos a impostos de segurança social e Medicare e não serão mostrados no Formulário W-2. No entanto, o empregador ainda arquivaria o Formulário 1099-MISC.
Contribuições de Roth designadas.
De acordo com a seção 402A, um participante de um plano da seção 401 (k), de acordo com um acordo de redução de salário 403 (b) ou em um plano governamental 457 (b) que inclui um programa de contribuição Roth qualificado, pode optar por fazer contribuições designadas para Roth o plano ou programa em vez de diferimentos eletivos. As contribuições designadas para Roth estão sujeitas à retenção na fonte do imposto de renda federal e aos impostos sobre a segurança social e do Medicare (e taxas de aposentadoria na ferrovia, se aplicável) e devem ser relatados nas caixas 1, 3 e 5. (Use a caixa 14 se forem aplicados os impostos sobre aposentadoria ferroviária).
A seção 402A requer um relatório separado das contribuições Roth designadas anualmente. As contribuições de Roth designadas para planos 401 (k) serão relatadas usando o código AA na caixa 12; as contribuições de Roth designadas ao abrigo de 403 (b) acordos de redução de salários serão reportadas usando o código BB na caixa 12; e as contribuições de Roth designadas ao abrigo de um plano governamental 457 (b) serão reportadas usando o código EE na caixa 12. Para instruções de relatório, veja a Caixa 12 - Códigos para Código AA, Código BB e Código EE.
Programas de assistência educacional.
A assistência educacional fornecida pelo empregador que se qualifica como um benefício de condição de trabalho é excluível dos salários de um funcionário. Para a assistência educacional fornecida pelo empregador que não se qualifica como benefício de condição de trabalho, uma exclusão de $ 5,250 pode ser aplicada se a assistência for fornecida ao abrigo de um programa de assistência educacional na seção 127. Veja o Pub. 970, Benefícios fiscais para educação, e seção 2 do Pub. 15-B para mais informações. Veja também Box 1-Salários, dicas, outras compensações.
Informe no Formulário W-2 pagamentos de US $ 600 ou mais para os trabalhadores eleitorais por serviços realizados nas eleições estaduais, municipais e municipais. Formatar o Formulário W-2 para pagamentos de menos de US $ 600 pagos aos trabalhadores eleitorais se a segurança social e os impostos do Medicare foram retidos de acordo com um acordo da Secção 218 (Contrato de Segurança Social). Não comunique os pagamentos do trabalhador eleitoral no Formulário 1099-MISC.
Se o trabalhador eleitoral estiver empregado em outra capacidade com a mesma entidade governamental, veja Rev. Rul. 2000-6, que está na página 512 do Internal Revenue Bulletin 2000-6 no IRS. gov/pub/irs-irbs/irb00-06.pdf.
Reembolsos de despesas de negócios dos empregados.
Os reembolsos aos empregados para despesas comerciais devem ser relatados da seguinte forma.
Geralmente, os pagamentos efetuados ao abrigo de um plano responsável são excluídos da renda bruta do empregado e não são relatados no Formulário W-2. No entanto, se você paga um subsídio diário ou de milhagem e o valor pago pelas milhas ou dias percorridos excede o montante tratado como fundamentado nas regras do IRS, você deve reportar como salário no Formulário W-2 o valor em excesso do montante tratado como fundamentado. O montante em excesso está sujeito à retenção na fonte de imposto de renda e à segurança social e aos impostos do Medicare (ou impostos sobre aposentadoria ferroviária, se aplicável). Informe o montante tratado como substanciado (ou seja, a parte não tributável) na caixa 12 usando o código L. Consulte a caixa 12 - Códigos para o Código L - Reembolsos de despesas de negócios de funcionários comprometidos. (Use a caixa 14 se forem aplicadas taxas de aposentadoria ferroviária).
Os pagamentos feitos sob um plano inexplicável são reportados como salários no Formulário W-2 e estão sujeitos à retenção na fonte federal de imposto de renda e previdência social e Medicare (ou taxas de aposentadoria de ferrovias, se aplicável). (Use a caixa 14 se forem aplicadas taxas de aposentadoria ferroviária).
Para obter mais informações sobre planos responsáveis, planos inexplicáveis, os montantes tratados como substanciados de acordo com um diário ou subsídio de milhagem, a taxa de milhagem padrão, o método de fundamentação per diem e o método de fundamentação de alta baixa, veja Pub. 463, Viagens, Entretenimento, Presente e Despesas de carro; e seção 5 do Pub. 15 (Circular E).
Os impostos sobre segurança social e Medicare dos empregados (ou impostos sobre aposentadoria ferroviária, se aplicável) pagos pelo empregador.
Se você pagou a participação do seu empregado na segurança social e nos impostos do Medicare, em vez de deduzi-los do salário do empregado, você deve incluir esses pagamentos como salários sujeitos a retenção de imposto de renda federal e federal (ou Samoa Americana, CNMI, Guam ou Ilhas Virgens Americanas) segurança, Medicare e federal desemprego (FUTA). Se você pagou a participação de seus empregados em impostos sobre aposentadoria ferroviária, você deve incluir esses valores como uma compensação sujeita a impostos sobre aposentadoria ferroviária. O valor a incluir como salários e / ou compensação é determinado usando a fórmula contida na discussão sobre a Porção de Impostos do Empregado Empregado pelo Empregador na seção 7 do Pub. 15-A e no Rev. Proc. 83-43, 1983-24 I. R.B. 60.
Isso não se aplica aos empregadores domésticos e agrícolas. Se você paga os impostos sobre o seguro social e o seguro médico do trabalhador doméstico ou agrícola, você deve incluir esses pagamentos no salário do empregado para fins de retenção de imposto de renda. No entanto, o aumento de salário devido aos pagamentos de impostos não está sujeito aos impostos de segurança social, Medicare ou FUTA. Para obter informações sobre como preencher os Formulários W-2 e W-3 nesta situação, consulte as Instruções para o Anexo H (Formulário 1040) e a seção 4 do Pub. 51 (Circular A).
Empregadores federais no CNMI.
O Departamento do Tesouro dos EUA e a Divisão de Receitas e Tributação da CNMI celebraram um acordo de acordo com o US 5 U. S.C. 5517 ("acordo 5517") em dezembro de 2006. De acordo com este contrato, todos os empregadores federais (incluindo o Departamento de Defesa) são obrigados a reter os impostos sobre o rendimento do CNMI, em vez dos impostos sobre o rendimento federal, e depositar os impostos CNMI no Tesouro do CNMI para os funcionários que estão sujeitos aos impostos CNMI e cujo local regular de emprego federal está no CNMI. Os empregadores federais também são obrigados a apresentar relatórios trimestrais e anuais com a Divisão de Receitas e Tributação do CNMI. Para perguntas, entre em contato com a Divisão de Receitas e Tributação do CNMI.
Os empregadores federais podem usar o Formulário W-2 (em vez dos Formulários W-2CM ou OS-3710) para reportar os impostos sobre o rendimento retidos e pagos ao CNMI, bem como para relatar os impostos sobre segurança social e Medicare. Use as caixas de estado 15, 16 e 17 para relatórios de imposto de renda do CNMI. Consulte as Instruções Específicas para o Formulário W-2 para as caixas 15, 16 e 17, mais tarde. Esta regra aplica-se apenas aos relatórios de imposto de renda. Os empregadores federais devem reter e denunciar a segurança social e os impostos do Medicare para esses funcionários da mesma forma que para outros funcionários federais. Para obter mais informações, vá para IRS. gov/individuals/international-taxpayers/special-withholding-rules-for-us-federal-agency-employers-with-employees-in-cnmi-or-puerto-rico.
Trabalhadores agrícolas estrangeiros.
Você deve denunciar uma indemnização de US $ 600 ou mais pagos em um ano civil para um trabalhador agrícola de visto H-2A para trabalho agrícola. 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)
Introdução.
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); e.
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; e.
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); ou.
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.
Bar. 551, Basis of Assets.
Bar. 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 ; e.
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).)
Perdas de capital.
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.
Você deve continuar a atividade com continuidade e regularidade.
The following facts and circumstances should be considered in determining if your activity is a business.
Typical holding periods for securities bought and sold.
A frequência e o montante em dólares dos seus negócios durante o ano.
A medida em que você persegue a atividade para produzir renda para sustento.
A quantidade de tempo que você dedica à atividade.
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; e.
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; e.
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); ou.
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); ou.
• $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); ou.

Opções de exercício.
Posso exercer o meu direito de comprar o estoque em qualquer momento até a data de validade?
Como detentor de uma opção de compra de ações ou ETF, você pode exercer seu direito de comprar o estoque durante a vida útil da opção até o corte do exercício de sua corretora no último dia de negociação. Options exchanges have a cut-off time of 4:30 p. m. CT, por receber um aviso de exercício. Be aware that most brokerage firms have an earlier cut-off time for submitting exercise instructions in order to meet exchange deadlines.
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What is the difference between American-style exercise and European-style exercise?
Todas as opções de equidade padronizadas usam exercícios de estilo americano. O exercício de estilo americano significa que você pode exercer seu contrato qualquer dia em que o mercado esteja aberto antes da data de validade. O último dia para exercer uma opção mensal de estilo americano é geralmente a terceira sexta-feira do mês em que o contrato expira (sexta-feira).
A maioria, mas não todas as opções de índice, usam exercícios de estilo europeu. Isso significa que a única vez que você pode exercer seu contrato é o último dia de negociação (normalmente sexta-feira) antes do vencimento. Embora exista apenas um dia para exercer seu contrato, você sempre pode fechar sua posição de opção no mercado em qualquer dia antes do vencimento.
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Todas as opções de índice são de estilo europeu?
Most, but not all, index options are European-style.
Importante lembrar: quinta-feira, antes do vencimento, é tipicamente o último dia de negociação para opções de índice de estilo europeu. Each investor should ensure that they fully understand the product specifications of the product they intend to trade.
Read more about index option specifications in the Product Specifications section of OCC's website.
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Em quanto tempo posso vender o estoque depois de eu exercer uma opção de compra?
As soon as you tell your broker you want to exercise your right to buy the stock (strictly speaking, give irrevocable instructions) you are a stockowner. Por causa da natureza irrevogável do exercício de chamadas, você está comprando o estoque no preço de exercício. Você quer se familiarizar completamente com as práticas da sua corretora. Alguns investidores podem vender ações imediatamente após o exercício e outros podem não ser capazes de vender até que as ações se tenham liquidado.
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Para exercer uma colocação ou chamada, devo ter dinheiro ou estoque na minha conta para comprar (no caso de uma chamada) ou vender (no caso de uma colocação) as ações de ações que estão subjacentes ao contrato?
The short answer is yes. No entanto, os investidores podem querer considerar quais os preços mais baixos / custo mais baixo: exercitar os direitos do contrato de opção ou vender o contrato de volta ao mercado.
If you exercise an option, the settlement occurs just as if you bought or sold stock on an exchange. For example, if you exercised a call and simultaneously sold the equivalent shares of stock, those transactions offset each other. Assuming the option is in-the-money, there is no need to post margin for offsetting transactions. As always, you will want to check with your brokerage firm to ensure you understand their policies.
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O meu corretor exercerá automaticamente opções que expiram no dinheiro?
Each brokerage firm has a procedure outlined in your account agreement forms. Customers should be familiar with these procedures. The option holder can always submit instructions to their broker regarding whether to exercise or not to exercise. A customer may decide not to exercise an in-the-money option in some cases. It is best to have an understanding with your broker on actual procedure. They may have a threshold imposed for automatically exercising customer orders. OCC uses the $.01 threshold for the positions of its clearing members as an administrative convenience, but your firm may have a different threshold. Here is a description of the procedure:
EXERCISE BY EXCEPTION.
"Exercise by exception" is an administrative procedure used by OCC to expedite the exercise of expiring options by clearing members. Neste procedimento, o OCC exerce opções que estão dentro do dinheiro por montantes limiares especificados, a menos que o membro da compensação envie instruções para não exercer essas opções. "Exercise by exception" is a procedural convenience extended to OCC clearing members, which relieves them of the operational burden of entering individual exercise instructions for every option contract. It is important to note "exercise by exception” is a procedure between OCC and its clearing members and is not intended to prevent the need for customers to communicate exercise instructions to their brokers:
"The exercise thresholds provided for in Rule 805(d) and elsewhere in the rules are part of the administrative procedures established by the Corporation to expedite its processing of exercises of expiring options by clearing members, and are not intended to dictate to clearing members which positions in customers’ accounts should or must be exercised." (Regra 805, Interpretação .02)
As opções de vencimento sujeitas a exercícios por exceção usam os seguintes limiares para desencadear o exercício:
Equity options: $.01 per contract in-the-money in the customer account; $ .01 por contrato no dinheiro em contas de empresas e fabricantes. Opções de índice: $ .01 por contrato em dinheiro em todos os tipos de conta.
The difference between the exercise price and the “closing price” of the underlying security determine whether expiring options are in-the-money or not.
Individuals sometimes incorrectly refer to the "exercise by exception" procedimento para opções de expiração como "exercício automático". It is important to note "exercise by exception" sempre permite que um membro de compensação do OCC faça uma escolha para não exercer uma opção que seja in-the-money pelo valor do limiar de exercício ou mais, ou para exercer uma opção que não tenha atingido o valor do limiar de exercício. The exercise threshold amounts used in "exercise by exception" disparador "automático" exercise only in the absence of contrary instructions from the clearing member. Porque o direito de escolha está sempre envolvido em "exercícios por exceção", & quot; O exercício sob estes procedimentos não é, estritamente falando, "automático".
PARA MINIMIZAR O POTENCIAL PARA OS CLIENTES DE ERROS DEVEM COMUNICAR A SEU CORRETOR OU LIMPAR MEMBRO INSTRUÇÕES EXPLICITAS PARA EXERCER, OU NÃO EXERCÍCIO, QUALQUER CONTRATO DE OPÇÃO DE EXPIRAÇÃO.
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Tenho que ter capital suficiente na minha conta para comprar ações do estoque se eu optar por exercer minha posição de opção de chamada longa? Will my broker cover me?
Yes, either the capital, or the margin equivalent.
Exercising and closing the option are two alternatives for closing out your option position.
Em cerca de 70% das negociações de opções, o titular da opção vende o contrato da opção para fechar um contrato adquirido anteriormente em vez de exercer o contrato e assumir a posição de estoque.
If you bought the call for $2, and the value of the contract increased, you could enter an offsetting order to sell the call option at the new higher price and pocket the difference in premiums as a profit, less commission, of course.
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Existe uma lista abrangente em seu site de opções que derivam seu valor de liquidação na manhã de sexta-feira?
The exchanges that list the products will have that information available on their websites. Você precisará verificar as especificações de cada produto que pretende negociar.
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Quando será atribuído em uma chamada coberta (estoque longo + chamada curta) onde a opção de chamada curta agora está no dinheiro?
Não existe uma maneira definitiva de determinar quando um detentor de opção exercerá uma opção.
Um investidor pode considerar a opção premium de uma chamada para determinar a probabilidade de uma tarefa adiantada. An option's premium consists of two parts: intrinsic value and time value. O valor intrínseco é o valor pelo qual uma opção é in-the-money. O valor do tempo é o valor superior ao valor intrínseco.
When an option holder exercises an option early, they forfeit any time value priced into the option. Esta é uma das razões pelas quais um detentor de opção pode não exercer uma opção antecipada.
An option writer should consider the perspective of the option holder. The option holder most likely makes his or her decision to exercise or sell the option on the most profitable outcome.
The following example illustrates this point: Stock XYZ is currently trading at $32.80. Uma opção de compra com uma greve de US $ 32,50 que expira em duas semanas está sendo comercializada em US $ 1,10. A opção é in-the-money em $ 0.30 ($ 32.80 menos $ 32.50). O valor do tempo para a opção é $ 0.80 ($ 1.10 premium menos $ 0.30 no valor do dinheiro). Se um investidor exerce sua chamada e vende imediatamente o estoque, o lucro é de US $ 0,30 (antes das comissões): o preço de venda de ações de US $ 32,80 menos o preço de exercício de US $ 32,50. Por outro lado, o investidor pode vender a opção em US $ 1,10. Ao exercer a opção, o investidor perde o valor de tempo da opção de US $ 0,80. No exemplo acima, se o investidor quisesse possuir o estoque subjacente, a escolha de vender a opção e usar os recursos da opção para comprar o estoque subjacente pode ser a alternativa mais lucrativa.
Finalmente, o OCC atribui aleatoriamente avisos de exercícios aos seus membros compensadores que, por sua vez, atribuem seus clientes. Pergunte à sua corretora como ele aloca atribuições.
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Eu tenho um spread de chamada de calendário, e a chamada que eu vendi agora está no dinheiro. Will my brokerage firm exercise the long side of my spread to meet delivery obligations if the short call is exercised?
Eles podem, se você tiver discutido isso com eles. If your plan is to meet your stock delivery obligation by exercising your long call, discuss this with your broker and give your brokerage firm exercise instructions for the long call.
À medida que a ex-data para um dividendo se aproxima, há uma maior probabilidade de que os titulares de chamadas façam chamadas em dinheiro. Because call holders seek to capture an impending dividend by exercising, a call writer's chances of assignment may increase as the ex-date for a dividend on the underlying security nears.
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If I am long an in-the-money call on a stock that goes ex-dividend tomorrow and I instruct my broker to exercise the call before the close today, will I receive the dividend? When will the brokerage credit shares to my account? Da mesma forma, o que acontece no caso inverso, onde eu tenho uma curta opção de compra e um detentor de opção solicita exercício no dia anterior ao subjacente, ex-dividendo?
As mentioned in Chapter III of the Characteristics and Risks of Standardized Options, “A call holder becomes entitled to the dividend if they exercise the option prior to the ex-dividend date even though assigned writer may not be notified that they were assigned an exercise until after the ex-dividend date. Como os titulares de chamadas podem procurar "capturar" um dividendo iminente pelo exercício, as chances de um escritor de chamadas terem sido atribuídos a um exercício podem aumentar à medida que o ex-data de um dividendo nas abordagens de segurança subjacentes ".
Um titular de chamadas tem direito ao dividendo se o titular exercer a chamada antes da data do ex-dividendo. Um escritor de chamadas atribuído (coberto ou não) é obrigado a entregar o estoque mais o dividendo.
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How many options expire unexercised? Quantos detentores de opções exercem?
De acordo com as estatísticas OCC para o ano de 2017 (para atividade em contas de clientes e firmas), a repartição é a seguinte:
Closing Sells - 69.7%
Long Expirations - 23.3%
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Comprei uma opção de índice e agora soube que tem um exercício de estilo europeu. Does this mean I cannot close my position until expiration?
O estilo de exercício de uma opção não impede o investidor de fechar o cargo por meio de uma transação em uma troca a qualquer momento até o último dia de negociação.
Um titular de opção pode fechar um contrato de opção comprado (comprado) por um dos dois métodos: entrar em uma venda de fechamento em uma troca de opções ou pelo exercício do contrato. An option holder can only exercise a European-style exercise option at expiration, so the only way to close your position prior to expiration is to execute a closing trade.
As opções de índice têm diferentes estilos de exercício e horário comercial. Make certain you know the difference between closing an open option position by exercising the contract, and closing the position via a trade on an exchange. Mesmo o último dia de negociação para as opções de expiração pode variar. As especificações do contrato desses produtos de índice contêm importantes informações comerciais sobre essas opções. Para revisar as especificações do contrato do índice, visite a seção Especificações do produto do site da OCC.
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Can I still exercise my rights to sell the security when the exchanges halt trading on a stock where I'm long puts.
Provavelmente, mas discuta isso com sua corretora para ter certeza. If you are long stock (i. e., a protective put), you should be able to exercise and deliver your long stock and receive the strike price proceeds.
Quando uma bolsa interrompe a negociação de ações, as trocas de opções também impedem a negociação das opções. Essa falta de negociação tipicamente não afeta a capacidade de colocar ou pagar os titulares para exercer, a menos que a corretora do titular da empresa imponha restrições. Some firms may impose exercise restrictions for put holders who don't have long stock if the stock is hard to borrow or other reasons. Pode haver requisitos de localização nessas instâncias.
Os titulares das opções são encorajados e podem ser necessários para entrar instruções explícitas com a empresa para exercer qualquer opção vencida. Depending on when the trading halt occurred, the options may be removed from ex-by-ex - processing (automatic exercise). Read OCC Memo #30049 to learn more about trading halts.
Embora o OCC normalmente não imponha restrições de exercício, as regras ou regulamentos estabelecidos pelas autoridades reguladoras e outras organizações autorreguladoras podem afetar a aceitação por parte de uma corretora das instruções de exercício de um cliente. As regras e os procedimentos do OCC não substituem ou prevalecem sobre esses regulamentos. Address any questions about such rules or their applicability to the exercise of a given option position to the brokerage firm holding the investor's position.
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