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1040 Ez Tax Form

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1040 Ez Tax Form

1040 ez tax form 21. 1040 ez tax form   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. 1040 ez tax form ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. 1040 ez tax form  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. 1040 ez tax form 5% si usted o su cónyuge tiene 65 años de edad o más). 1040 ez tax form Tarifa estándar por milla. 1040 ez tax form  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. 1040 ez tax form Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. 1040 ez tax form Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. 1040 ez tax form Qué gastos puede incluir este año. 1040 ez tax form Qué cantidad de los gastos puede deducir. 1040 ez tax form De qué personas puede incluir gastos médicos. 1040 ez tax form Qué gastos médicos se pueden incluir. 1040 ez tax form Cómo tratar los reembolsos. 1040 ez tax form Cómo declarar la deducción en la declaración de impuestos. 1040 ez tax form Cómo declarar gastos de trabajo relacionados con la incapacidad. 1040 ez tax form Cómo declarar los costos del seguro médico si trabaja por cuenta propia. 1040 ez tax form Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. 1040 ez tax form Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. 1040 ez tax form Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. 1040 ez tax form Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. 1040 ez tax form No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. 1040 ez tax form Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. 1040 ez tax form Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. 1040 ez tax form ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. 1040 ez tax form Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. 1040 ez tax form Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. 1040 ez tax form Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. 1040 ez tax form Declaraciones por separado. 1040 ez tax form   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. 1040 ez tax form Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. 1040 ez tax form Estados donde rige la ley de los bienes gananciales. 1040 ez tax form   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. 1040 ez tax form Cada uno de ustedes debería incluir la mitad de los gastos. 1040 ez tax form Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. 1040 ez tax form Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. 1040 ez tax form ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. 1040 ez tax form 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). 1040 ez tax form Ejemplo. 1040 ez tax form Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. 1040 ez tax form El 10% de esa cantidad es $4,000. 1040 ez tax form Usted pagó gastos médicos de $2,500. 1040 ez tax form No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. 1040 ez tax form ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. 1040 ez tax form Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. 1040 ez tax form Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. 1040 ez tax form Usted Puede incluir los gastos médicos que pagó por usted mismo. 1040 ez tax form Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. 1040 ez tax form Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. 1040 ez tax form Ejemplo 1. 1040 ez tax form María recibió tratamiento médico antes de casarse con Guillermo. 1040 ez tax form Guillermo pagó por el tratamiento después de casarse. 1040 ez tax form Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. 1040 ez tax form Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. 1040 ez tax form María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. 1040 ez tax form Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. 1040 ez tax form Ejemplo 2. 1040 ez tax form Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. 1040 ez tax form Juan se casó con Beatriz este año y presentan una declaración conjunta. 1040 ez tax form Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. 1040 ez tax form Dependiente Puede incluir los gastos médicos que pagó por su dependiente. 1040 ez tax form Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 1040 ez tax form Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. 1040 ez tax form Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . 1040 ez tax form Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. 1040 ez tax form Excepción por hijo adoptivo. 1040 ez tax form   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. 1040 ez tax form Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. 1040 ez tax form Hijo adoptivo. 1040 ez tax form   Un hijo legalmente adoptado se considera su propio hijo. 1040 ez tax form Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. 1040 ez tax form   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. 1040 ez tax form   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. 1040 ez tax form   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. 1040 ez tax form    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. 1040 ez tax form Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. 1040 ez tax form Hijo de padres divorciados o separados. 1040 ez tax form   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. 1040 ez tax form Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. 1040 ez tax form Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). 1040 ez tax form Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. 1040 ez tax form Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. 1040 ez tax form Manutención reclamada conforme a un acuerdo de manutención múltiple. 1040 ez tax form   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. 1040 ez tax form El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. 1040 ez tax form   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. 1040 ez tax form Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. 1040 ez tax form Ejemplo. 1040 ez tax form Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. 1040 ez tax form Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. 1040 ez tax form Usted pagó todos sus gastos médicos. 1040 ez tax form Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. 1040 ez tax form Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. 1040 ez tax form Sus hermanos no pueden incluir ninguna parte de los gastos. 1040 ez tax form Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. 1040 ez tax form Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. 1040 ez tax form Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. 1040 ez tax form El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. 1040 ez tax form Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. 1040 ez tax form Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. 1040 ez tax form Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. 1040 ez tax form Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . 1040 ez tax form ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. 1040 ez tax form Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. 1040 ez tax form ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). 1040 ez tax form Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. 1040 ez tax form Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. 1040 ez tax form Tabla 21-1. 1040 ez tax form Lista de Gastos Médicos y Dentales. 1040 ez tax form Vea la Publicación 502 para más información sobre estos gastos, entre otros. 1040 ez tax form Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. 1040 ez tax form ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. 1040 ez tax form ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. 1040 ez tax form Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. 1040 ez tax form , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. 1040 ez tax form Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. 1040 ez tax form Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). 1040 ez tax form Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. 1040 ez tax form Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. 1040 ez tax form El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. 1040 ez tax form Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 1040 ez tax form Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. 1040 ez tax form Plan de seguro médico provisto por el empleador. 1040 ez tax form   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. 1040 ez tax form Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. 1040 ez tax form Ejemplo. 1040 ez tax form Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). 1040 ez tax form Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. 1040 ez tax form Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. 1040 ez tax form Servicios de cuidado a largo plazo. 1040 ez tax form   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. 1040 ez tax form Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. 1040 ez tax form Plan de reembolso de gastos médicos. 1040 ez tax form   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. 1040 ez tax form Esto se debe a que un HRA es financiado únicamente por el empleador. 1040 ez tax form Funcionarios jubilados del sector de seguridad pública. 1040 ez tax form   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. 1040 ez tax form Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. 1040 ez tax form Medicare A. 1040 ez tax form   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. 1040 ez tax form El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. 1040 ez tax form   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. 1040 ez tax form En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. 1040 ez tax form Medicare B. 1040 ez tax form    Medicare B es un seguro médico suplementario. 1040 ez tax form Las primas que paga por concepto del Medicare B son un gasto médico. 1040 ez tax form Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. 1040 ez tax form Medicare D. 1040 ez tax form    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. 1040 ez tax form Puede incluir las primas que pague por el Medicare D como un gasto médico. 1040 ez tax form Primas de seguros pagadas por adelantado. 1040 ez tax form   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). 1040 ez tax form Licencia por enfermedad sin usar para pagar primas. 1040 ez tax form   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. 1040 ez tax form También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. 1040 ez tax form Puede incluir este costo de participación continuada en el plan médico como gasto médico. 1040 ez tax form   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. 1040 ez tax form No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. 1040 ez tax form Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. 1040 ez tax form Vea Hogar de ancianos y de convalecencia , más adelante. 1040 ez tax form Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. 1040 ez tax form Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. 1040 ez tax form El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. 1040 ez tax form El alojamiento no es lujoso ni extravagante, dadas las circunstancias. 1040 ez tax form El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. 1040 ez tax form La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. 1040 ez tax form Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. 1040 ez tax form Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. 1040 ez tax form No se incluyen comidas. 1040 ez tax form Hogar de ancianos y de convalecencia. 1040 ez tax form   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. 1040 ez tax form Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. 1040 ez tax form   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. 1040 ez tax form Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. 1040 ez tax form Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. 1040 ez tax form Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. 1040 ez tax form Gastos de automóvil. 1040 ez tax form   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. 1040 ez tax form No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. 1040 ez tax form   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. 1040 ez tax form    También, puede incluir cargos por estacionamiento y peaje. 1040 ez tax form Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. 1040 ez tax form Ejemplo. 1040 ez tax form En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. 1040 ez tax form Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. 1040 ez tax form Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. 1040 ez tax form Calcula primero los gastos reales. 1040 ez tax form Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. 1040 ez tax form Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. 1040 ez tax form Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. 1040 ez tax form Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. 1040 ez tax form Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. 1040 ez tax form Gastos de transporte que no puede incluir. 1040 ez tax form   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. 1040 ez tax form Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. 1040 ez tax form Viajes que son únicamente para mejorar la salud en general. 1040 ez tax form Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. 1040 ez tax form Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. 1040 ez tax form (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). 1040 ez tax form Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. 1040 ez tax form ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. 1040 ez tax form Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. 1040 ez tax form Esto incluye los pagos de Medicare. 1040 ez tax form Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. 1040 ez tax form Ejemplo. 1040 ez tax form Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. 1040 ez tax form El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. 1040 ez tax form Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. 1040 ez tax form Plan (arreglo) de reembolso de gastos médicos. 1040 ez tax form   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. 1040 ez tax form Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. 1040 ez tax form Otros reembolsos. 1040 ez tax form   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. 1040 ez tax form ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. 1040 ez tax form   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. 1040 ez tax form Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. 1040 ez tax form   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. 1040 ez tax form No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. 1040 ez tax form Reembolso en exceso. 1040 ez tax form   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. 1040 ez tax form Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. 1040 ez tax form Primas pagadas por usted. 1040 ez tax form   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. 1040 ez tax form Generalmente no se incluye un reembolso en exceso en el ingreso bruto. 1040 ez tax form Primas pagadas por usted y su empleador. 1040 ez tax form   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. 1040 ez tax form   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. 1040 ez tax form Reembolso en un año posterior. 1040 ez tax form   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. 1040 ez tax form   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. 1040 ez tax form Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. 1040 ez tax form    Figura 21-A. 1040 ez tax form ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. 1040 ez tax form Figura 21−A. 1040 ez tax form ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. 1040 ez tax form   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. 1040 ez tax form 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. 1040 ez tax form No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. 1040 ez tax form Ejemplo. 1040 ez tax form En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. 1040 ez tax form No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. 1040 ez tax form Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. 1040 ez tax form Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. 1040 ez tax form De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. 1040 ez tax form Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. 1040 ez tax form   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. 1040 ez tax form De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. 1040 ez tax form Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. 1040 ez tax form ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). 1040 ez tax form No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. 1040 ez tax form Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. 1040 ez tax form Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). 1040 ez tax form Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. 1040 ez tax form Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. 1040 ez tax form 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. 1040 ez tax form Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. 1040 ez tax form Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. 1040 ez tax form Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. 1040 ez tax form Definición de gastos de trabajo relacionados con un impedimento. 1040 ez tax form   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. 1040 ez tax form Dónde se anota la deducción. 1040 ez tax form   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. 1040 ez tax form   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. 1040 ez tax form Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. 1040 ez tax form Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). 1040 ez tax form Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. 1040 ez tax form Ejemplo. 1040 ez tax form Usted es ciego. 1040 ez tax form Necesita un lector para realizar su trabajo. 1040 ez tax form Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. 1040 ez tax form Los servicios del lector son únicamente para su trabajo. 1040 ez tax form Puede deducir sus gastos por los servicios del lector como gastos de negocio. 1040 ez tax form Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. 1040 ez tax form Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. 1040 ez tax form El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. 1040 ez tax form No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. 1040 ez tax form No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. 1040 ez tax form Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. 1040 ez tax form Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. 1040 ez tax form Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. 1040 ez tax form Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. 1040 ez tax form Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. 1040 ez tax form Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). 1040 ez tax form Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. 1040 ez tax form No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. 1040 ez tax form Dónde se anota la deducción. 1040 ez tax form    Haga esta deducción en el Formulario 1040. 1040 ez tax form Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. 1040 ez tax form 5% si usted o su cónyuge tiene 65 años de edad o más). 1040 ez tax form Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. 1040 ez tax form Prev  Up  Next   Home   More Online Publications
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About the API

We make the content you see in our directory of federal agencies available in both English and Spanish via a REST API. The API programmatically returns all of the information contained in the directory, or you can query the API to return just a subset of the available information.

If you are using the Federal Agency Directory API and have feedback or want to tell us about your product, please e-mail us.

Changes to the API

On December 28, 2012, we launched version 2.0 of the API and made the following changes:

  • Launched new methods to return directory records in a hierarchical fashion.
  • Results can now be returned using XML and JSONP, as well as straight JSON.
  • The Interface method was removed.

About the Data

The data in the Federal Agency Directory API is based on the English and Spanish federal agency directories. We gather this data from the agency information listed in the U.S. Government Manual, and independent research by our staff.

There is no schedule for data updates; we update data continually, and as needed. Early versions of the API may have incomplete and inconsistent data. We are working to continually develop the data in our directory records.

If you have suggestions about what types of data you would like to see in the Federal Agency Directory API, please e-mail us.

About the Spanish Data

GobiernoUSA.gov and the North American Academy of the Spanish Language (ANLE, per its Spanish acronym) worked together to review federal agencies Spanish translations to ensure language accuracy and consistency throughout the government. ANLE, the highest authority on Spanish language in the United States, and GobiernoUSA.gov have the joined mission of improving and standardizing the use of Spanish language in government communications.

This collaboration, possible through a signed agreement between the two institutions, resulted in a list of official Spanish language translations of federal agencies, available through this API.

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Accessing the API

Our Federal Agency Directory API is accessible via HTTP GET requests and does not require a login or API key to use.

The base URL for the API is http://www.usa.gov/api/USAGovAPI/contacts.{format}/. Append the API call you’d like to make to this URL.

Currently, three output formats are available:

  1. JSON (such as http://www.usa.gov/api/USAGovAPI/contacts.json/contacts)
  2. XML (such as http://www.usa.gov/api/USAGovAPI/contacts.xml/contacts)
  3. JSONP (such as http://www.usa.gov/api/USAGovAPI/contacts.jsonp/contacts?callback=callmemaybe). When requesting JSONP, you should include a callback parameter with the name of the callback function you would like called.

For the purposes of this documentation, only JSON sample calls and results will be shown.

API Result Formats

The Federal Agency Directory API returns results in json, with an optional callback parameter to enable jsonp support.

Interactive Documentation for the API

If you're interested in trying out the Federal Agency Directory API, we have an interactive test page. On this page, you can try different parameters and see the results.

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API Data Model

The following fields are associated with directory records. Please note that not every record has data in every field, and the API will only return completed fields.

  • Id - A unique identifier for each directory record
  • Name – The name of the agency.
  • Description – A brief description of the agency.
  • Language – Whether the record is in English or Spanish.
  • Subdivision – Used for mailing items to the agency.
  • Street1 – A first line of address information (such as the street address) for the agency’s main office.
  • Street2 – A second line of address information for the agency’s main office.
  • City – The city of the agency’s main office.
  • StateTer – The state of the agency’s main office.
  • Zip – The postal zip code of the agency’s main office.
  • Email – The e-mail address for the agency’s main office.
  • Phone – The phone number of the agency’s main office (may contain more than one).
  • TTY – The TTY number of the agency’s main office (may contain more than one).
  • Tollfree – The toll-free number to contact the agency (may contain more than one).
  • SMS – Any services offered via text messaging by the agency.
  • Synonym – Alternative names used commonly to refer to the agency (may contain more than one).
  • URI – The URL to access the agency’s complete directory record via the API.
  • Source_Url – The USA.gov or GobiernoUSA.gov URL that contains the record.

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URLs

The directory API returns several types of URLs that can be used to link to the agency.

  • Web_Url – Main URLs for the agency (may contain more than one).
  • Contact_Url – URLs for the public to contact the agency (may contain more than one).
  • In_Person_Url – URLs for the public to find out how to interact with the agney in person (may contain more than one).
  • Form_Url – URLs for the agency to find forms from the agency (may contain more than one).

For each of these URLs, the following sub-data elements are returned:

  • Url – The URL to the web page.
  • Description – A description of the URL.
  • Language – Whether the web page located at the URL is in English (en) or Spanish (es).

Agency Relationships

Additionally, the directory API returns information on the hierarchical relationship between federal agencies.

  • Parent – The parent of the agency. such as the Department of the Treasury for the Internal Revenue Service.
  • Child – Any children departments or agencies for the agency. such as the Census Bureau for the Department of Commerce (may contain more than one of these).
  • Alt_Language – The record for the agency in Spanish, if the record is in English, and vice versa.

For each of these relationships, the following sub-data elements are returned for the related agency:

  • Id – A unique identifier for each directory record
  • Name – The name of the agency.
  • URI – The URL to access the agency’s complete directory record via the API.
  • For Alt_Language only, Language – Whether the alternate language record is in English (en) or Spanish (es).

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API Methods

As of version 2.0, the methods of the Federal Agency Directory API are broken down into two categories. The first category simply returns a list of agency records. The second category returns a hierarchical structure of the agency records, making it easy to form a tree. The tree can show that the Food and Drug Administration is part of the Department of Health and Human Services. This is just one example.

API Methods That Return A List of Agency Records

Contacts

Contacts is a general purpose call that, by default, will return all of the agency directory records. However, you can pass parameters into contacts that allow you to filter the records returned by the API in powerful ways.

Parameters

query_filter – Return only agency directory records that meet the criteria you enter into this parameter. In general, the filter takes the form of {field_name}::{value}[|{field_name}::{value}]*. Additionally, for names, you can perform substring searches by surrounding {value} with asterixis.

For example, if you want to return all agencies that have the word “commission” in their title, you can use a query_filter of name::*commission*. Likewise, if you want to find all commissions who have their main address in Virginia, you can use a query_filter of: name::*commission*|state::VA

See the data model above for a list of field names that you can query on.

result_filter – Return only the fields listed here (separated by |) as opposed to every field in each directory record. For example, use a result_filter of name|phone to return only names and phone numbers.

See the data model above for a list of field names that you can specify be returned.

sort – Allows you to specify the sort order of the returned agency directory records. For example, use a sort of name to sort the results by the agency’s name. You can also cause the sort to go in descending order by prepending the field name with a -, such as -name.

See the data model above for a list of field names that you can sort the results on.

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/contacts/tree/independent

The independent method will return every agency record that has no parent and no child, such as the National Railroad Passenger Corporation.

/contacts/tree

The tree method returns every agency record, and, optionally, includes sub-agencies as part of their parent agency’s record.

Paramaters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contacts/tree/dependent

The dependent method returns every agency record that has sub-agencies, and, optionally, includes sub-agencies as part of their parent agency’s record.

Parameters

include_descendants - Set to true if you want the API to return the descendents directly as part of their parent agency’s record.

/contact/{identifier}/tree/sibling

The sibling method will return all of the agency records that are siblings to the agency represented by the id specified in the REST URL. It will also return the record for the id specified as well.  

The only difference between the result format of the sibling method and the more generic contacts method is that the siblings method does not return the child and parent data elements as part of it’s results.

For example, if you request the sibling agencies for the U.S. Botanic Garden (id 49108), the API will return records for both the U.S. Botanic Garden and the U.S. Capitol Visitor Center, as both of these agencies are part of the Architect of the Capitol.

If you desired the results in JSON format, the API call for this query would look like the following:
http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49108/tree/sibling

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Sample Results For These Methods

For API methods that return a list of directory records, the API will return an array of objects, such as:

The API will return an array of objects, such as:

{
   "Contact":[
      {
         "Id":"52663",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/52663",
         "Language":"en",
         "Name":"U.S. Access Board",
         "Source_Url":"http://www.usa.gov/directory/federal/us-access-board.shtml",
         "Street1":"1331 F Street, NW",
         "Street2":"Suite 1000",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20004-1111",
         "Synonym":[
            "Access Board"
         ],
         "Phone":[
            "202-272-0080"
         ],
         "Tollfree":[
            "800-872-2253"
         ],
         "TTY":[
            "202-272-0082",
            "800-993-2822"
         ],
         "Email":"info@access-board.gov",
         "Contact_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm",
               "Description":"Contact the U.S. Access Board ",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#email",
               "Description":"E-mail Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/contact.htm#Phone",
               "Description":"Phone Directory",
               "Language":"en"
            },
            {
               "Url":"http://www.access-board.gov/enforcement/filing.htm",
               "Description":"File an Accessibility Complaint",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.access-board.gov/",
               "Description":"U.S. Access Board ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.access-board.gov/contact.htm#Location",
               "Description":"Map and Directions",
               "Language":"en"
            }
         ],
         "Description":"The Access Board is an independent federal agency devoted to accessibility for people with disabilities. The Board develops and maintains design criteria for the built environment, transit vehicles, telecommunications equipment, and for electronic and information technology. ",
         "Alt_Language":[
            {
               "Id":"50175",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50175",
               "Name":"Consejo de Acceso de Estados Unidos",
               "Language":"es"
            }
         ]
      },
      {
         "Id":"61787",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/61787",
         "Language":"en",
         "Name":"Medicaid and CHIP Payment and Access Commission",
         "Source_Url":"http://www.usa.gov/directory/federal/medicaid-chip-payment-access-commission.shtml",
         "Street1":"1800 M Street, NW",
         "Street2":"Suite 350N",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20036",
         "Phone":[
            "202-273-2460"
         ],
         "Email":"webmaster@macpac.gov",
         "Web_Url":[
            {
               "Url":"http://www.macpac.gov",
               "Description":"Medicaid and CHIP Payment and Access Commission ",
               "Language":"en"
            }
         ]
      }
   ]
}

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If you set include_descendents to true in the tree or descendants methods, parent agencies will include an array called "Contact" with their child agency records, such as in this snippet:

{
   "Contact":[
      {
         "Id":"49015",
         "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49015",
         "Language":"en",
         "Name":"U.S. Department of Agriculture (USDA)",
         "Source_Url":"http://www.usa.gov/directory/federal/department-of-agriculture.shtml",
         "Street1":"1400 Independence Ave., S.W.",
         "City":"Washington",
         "StateTer":"DC",
         "Zip":"20250",
         "Synonym":[
            "Agriculture Department",
            "Department of Agriculture"
         ],
         "Phone":[
            "202-720-2791"
         ],
         "Contact_Url":[
            {
               "Url":"http://usda.gov/wps/portal/usda/usdahome?navid=CONTACT_US",
               "Description":"Contact the U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/cnd/Contacts/StateDirectory.htm",
               "Description":"Child Nutrition Programs",
               "Language":"en"
            },
            {
               "Url":"http://www.fns.usda.gov/snap/contact_info/default.htm",
               "Description":"Food Stamps",
               "Language":"en"
            },
            {
               "Url":"http://www.fsis.usda.gov/Food_Safety_Education/USDA_Meat_&_Poultry_Hotline/index.asp",
               "Description":"Meat and Poultry Hotline",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/employeeDirectory/app",
               "Description":"Employee Directory",
               "Language":"en"
            }
         ],
         "Web_Url":[
            {
               "Url":"http://www.usda.gov/wps/portal/usda/usdahome",
               "Description":"U.S. Department of Agriculture (USDA) ",
               "Language":"en"
            }
         ],
         "In_Person_Url":[
            {
               "Url":"http://www.rurdev.usda.gov/recd_map.html",
               "Description":"Rural Development Office Locator",
               "Language":"en"
            },
            {
               "Url":"http://apps.ams.usda.gov/FarmersMarkets/",
               "Description":"Farmers Markets Near You",
               "Language":"en"
            },
            {
               "Url":"http://offices.sc.egov.usda.gov/locator/app",
               "Description":"Find a Service Center Near You",
               "Language":"en"
            }
         ],
         "Description":"The Department of Agriculture provides leadership on food, agriculture, natural resources, and related issues.",
         "Alt_Language":[
            {
               "Id":"50072",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50072",
               "Name":"Departamento de Agricultura",
               "Language":"es"
            }
         ],
         "Contact":[
            {
               "Id":"48012",
               "URI":"http://www.usa.gov/api/USAGovAPI/contacts.json/contact/48012",
               "Language":"en",
               "Name":"Center for Nutrition Policy and Promotion (CNPP)",
               "Source_Url":"http://www.usa.gov/directory/federal/center-for-nutrition-policy-and-promotion.shtml",
               "Street1":"3101 Park Center Dr., 10th Floor",
               "City":"Alexandria",
               "StateTer":"VA",
               "Zip":"22302-1594",
               "Phone":[
                  "703-305-7600"
               ],
               "Contact_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/contacts.htm",
                     "Description":"Contact the Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  }
               ],
               "Web_Url":[
                  {
                     "Url":"http://www.cnpp.usda.gov/",
                     "Description":"Center for Nutrition Policy and Promotion (CNPP) ",
                     "Language":"en"
                  },
                  {
                     "Url":"http://www.choosemyplate.gov/",
                     "Description":"",
                     "Language":"en"
                  }
               ],
               "Description":"The USDA Center for Nutrition Policy and Promotion (CNPP) works to improve the health and well-being of Americans by developing and promoting dietary guidance that links scientific research to the nutrition needs of consumers."
            }
         ]
      }
   ]
}

For a complete list of fields returned in the json, see the data model description above. Please note that any field that contains more than one item in it (such as synonyms), is returned as an array and noted in the data model description.

We encourage you to try out the interactive documentation to learn more.

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API Methods That Return Agency Records in a Tree Form

These methods return agency records in a hierarchical data structure. In this way, you do not have to manually recreate the hierarchy yourself using the contacts method.

/contact/{identifier}/tree/parent

The parent method returns the record of the parent agency specified in the REST URL and will continue up the agency hierarchy until the root agency is returned. Additionally, the record for the id specified will also be returned.

For example, if you request the parent tree for the Administration for Native Americans (agency id 49064) , the API will return a tree structure whose head is the U.S.  Department of Health and Human Services, with a child record for the Administration for Children and Families, which will then have a child record for the Administration of Native Americans.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064/tree/parent

Likewise, if you request the parent tree for the Administration for Children and Families (agency id 47994), the API will return a tree structure whose head is the U.S. Department of Health and Human Services, with a child record for the Administration for Children and Families.  However, the structure will end at that point instead of continuing down the agency hierarchy.

With JSON-formatted results, this call would be made with this URL:  http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/parent

/contact/{identifier}/tree/descendant

The descendant method will return a tree with the agency specified in the REST URL at it’s head. It will include all of the agency's sub-agencies as children. The tree will then continue in this fashion until the agencies with no children are returned.

For example, if you request the descendant tree of the Administration for Children and Families (agency id 47994), the API will return a tree structure with the record for the Administration for Children and Families at it’s head. There would then be child record for the Administration of Native Americans, since that agency is a subagency of the Administration for Children and Families.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994/tree/descendant

Likewise, if you request the descendant tree of the U.S. Department of Health and Human Services (agency id 49021), the API will return a tree structure with the U.S. Department of Health and Human Services record at it’s head, and have 15 child records for each of the sub-agencies.  The tree will continue in this manner until the entire U.S. Department of Health and Human Services hierarchy of agencies is exposed.

With JSON-formatted results, this call would be made with this URL: http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021/tree/descendant

/contact/{identifier}/tree/branch

The branch method returns a tree that is the combination of the trees returned by the parent method and the descendant method for the id specified in the REST URL. With this one method, the API will return every parent and every descendant of a particular agency.

/contact/{identifier}

The contact/{identifier} method will return the single directory record represented by the id specified in the REST URL. There are no children records returned when using this method.

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Sample Results For These Methods

For API methods that return a tree of directory records, the API will return an array of objects, such as:

{
  "Id": "49021",
  "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49021",
  "Language": "en",
  "Name": "U.S. Department of Health and Human Services (HHS)",
  "Source_Url": "http://www.usa.gov/directory/federal/department-of-health-and-human-services.shtml",
  "Street1": "200 Independence Avenue, S.W.",
  "City": "Washington",
  "StateTer": "DC",
  "Zip": "20201",
  "Synonym": [
    "Health and Human Services Department",
    "Department of Health and Human Services"
  ],
  "Contact_Url": [
    {
      "Url": "http://www.hhs.gov/contactus.html",
      "Description": "Contact the U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
      "Description": "Child Support",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ofa/help",
      "Description": "Temporary Assistance for Needy Families (Welfare)",
      "Language": "en"
    },
    {
      "Url": "http://www.medicare.gov/ContactUs.asp",
      "Description": "Medicare",
      "Language": "en"
    },
    {
      "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
      "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
      "Language": "en"
    },
    {
      "Url": "https://cfo.gov/cfo-members/",
      "Description": "Employee Directory",
      "Language": "en"
    }
  ],
  "Web_Url": [
    {
      "Url": "http://www.hhs.gov/",
      "Description": "U.S. Department of Health and Human Services (HHS) ",
      "Language": "en"
    }
  ],
  "In_Person_Url": [
    {
      "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
      "Description": "Head Start Program Locator",
      "Language": "en"
    }
  ],
  "Description": "The Department of Health and Human Services protects the health of all Americans and provides essential human services.",
  "Alt_Language": [
    {
      "Id": "50081",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50081",
      "Name": "Departamento de Salud y Servicios Sociales – HHS",
      "Language": "es"
    }
  ],
  "Contact": [
    {
      "Id": "47994",
      "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/47994",
      "Language": "en",
      "Name": "Administration for Children and Families (ACF)",
      "Source_Url": "http://www.usa.gov/directory/federal/administration-for-children--families.shtml",
      "Street1": "370 L'nfant Promenade, SW",
      "City": "Washington",
      "StateTer": "DC",
      "Zip": "20447",
      "Tollfree": [
        "1-888-289-8442 (Fraud Alert Hotline)"
      ],
      "Contact_Url": [
        {
          "Url": "http://www.acf.hhs.gov/programs/ana/about",
          "Description": "Contact the Administration for Children and Families (ACF) ",
          "Language": "en"
        },
        {
          "Url": "https://cfo.gov/cfo-members/",
          "Description": "Employee Directory",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/acf_contact_us.html#state",
          "Description": "Child Support",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ofa/help",
          "Description": "Temporary Assistance for Needy Families (Welfare)",
          "Language": "en"
        },
        {
          "Url": "http://www.childwelfare.gov/pubs/reslist/rl_dsp.cfm?rs_id=5&rate_chno=11-11172",
          "Description": "Report Child Abuse and Neglect",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/ocs/liheap/about/contact_us.html",
          "Description": "Low Income Home Energy Assistance Program (LIHEAP)",
          "Language": "en"
        }
      ],
      "Web_Url": [
        {
          "Url": "http://www.acf.hhs.gov/",
          "Description": "Administration for Children and Families (ACF) ",
          "Language": "en"
        }
      ],
      "In_Person_Url": [
        {
          "Url": "http://eclkc.ohs.acf.hhs.gov/hslc/HeadStartOffices",
          "Description": "Head Start Program Locator",
          "Language": "en"
        },
        {
          "Url": "http://www.acf.hhs.gov/programs/cse/extinf.html",
          "Description": "Child Support Enforcement in Your State",
          "Language": "en"
        }
      ],
      "Description": "The ACF funds state, territory, local, and tribal organizations to provide family assistance (welfare), child support, child care, Head Start, child welfare, and other programs relating to children and families.",
      "Alt_Language": [
        {
          "Id": "50101",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50101",
          "Name": "Administración de Asuntos de Niños y Familias",
          "Language": "es"
        }
      ],
      "Contact": [
        {
          "Id": "49064",
          "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/49064",
          "Language": "en",
          "Name": "Administration for Native Americans",
          "Source_Url": "http://www.usa.gov/directory/federal/administration-for-native-americans.shtml",
          "Street1": "2nd Floor, West Aerospace Center",
          "Street2": "370 L'Enfant Promenade, SW",
          "City": "Washington",
          "StateTer": "DC",
          "Zip": "20447-0002",
          "Tollfree": [
            "877-922-9262"
          ],
          "Email": "anacomments@acf.hhs.gov",
          "Contact_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/about",
              "Description": "Contact the Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Web_Url": [
            {
              "Url": "http://www.acf.hhs.gov/programs/ana/",
              "Description": "Administration for Native Americans ",
              "Language": "en"
            }
          ],
          "Description": "The Administration for Native Americans promotes self-sufficiency and cultural preservation for Native Americans by providing social and economic development opportunities through financial assistance, training, and technical assistance.",
          "Alt_Language": [
            {
              "Id": "50125",
              "URI": "http://www.usa.gov/api/USAGovAPI/contacts.json/contact/50125",
              "Name": "Oficina de Asuntos Nativo Americanos",
              "Language": "es"
            }
          ]
        }
      ]
    }
  ]
}

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The 1040 Ez Tax Form

1040 ez tax form 4. 1040 ez tax form   Foreign Earned Income and Housing: Exclusion – Deduction Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Qualifies for the Exclusions and the Deduction? RequirementsTax Home in Foreign Country Bona Fide Residence Test Physical Presence Test Waiver of Time Requirements U. 1040 ez tax form S. 1040 ez tax form Travel Restrictions Foreign Earned Income Foreign Earned Income ExclusionLimit on Excludable Amount Choosing the Exclusion Foreign Housing Exclusion and DeductionHousing Amount Foreign Housing Exclusion Foreign Housing Deduction Married Couples Form 2555 and Form 2555-EZForm 2555-EZ Form 2555 Topics - This chapter discusses: Who qualifies for the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, The requirements that must be met to claim either exclusion or the deduction, How to figure the foreign earned income exclusion, and How to figure the foreign housing exclusion and the foreign housing deduction. 1040 ez tax form Useful Items - You may want to see: Publication 519 U. 1040 ez tax form S. 1040 ez tax form Tax Guide for Aliens 570 Tax Guide for Individuals With Income from U. 1040 ez tax form S. 1040 ez tax form Possessions 596 Earned Income Credit (EIC) Form (and Instructions) 1040X Amended U. 1040 ez tax form S. 1040 ez tax form Individual Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion See chapter 7 for information about getting these publications and forms. 1040 ez tax form Who Qualifies for the Exclusions and the Deduction? If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. 1040 ez tax form If you are a U. 1040 ez tax form S. 1040 ez tax form citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. 1040 ez tax form However, you may qualify to exclude from income up to $97,600 of your foreign earnings. 1040 ez tax form In addition, you can exclude or deduct certain foreign housing amounts. 1040 ez tax form See Foreign Earned Income Exclusion and Foreign Housing Exclusion and Deduction, later. 1040 ez tax form You also may be entitled to exclude from income the value of meals and lodging provided to you by your employer. 1040 ez tax form See Exclusion of Meals and Lodging, later. 1040 ez tax form Requirements To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must meet all three of the following requirements. 1040 ez tax form Your tax home must be in a foreign country. 1040 ez tax form You must have foreign earned income. 1040 ez tax form You must be one of the following. 1040 ez tax form A U. 1040 ez tax form S. 1040 ez tax form citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. 1040 ez tax form A U. 1040 ez tax form S. 1040 ez tax form resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. 1040 ez tax form A U. 1040 ez tax form S. 1040 ez tax form citizen or a U. 1040 ez tax form S. 1040 ez tax form resident alien who is physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months. 1040 ez tax form See Publication 519 to find out if you are a U. 1040 ez tax form S. 1040 ez tax form resident alien for tax purposes and whether you keep that alien status when you temporarily work abroad. 1040 ez tax form If you are a nonresident alien married to a U. 1040 ez tax form S. 1040 ez tax form citizen or resident alien, and both you and your spouse choose to treat you as a resident alien, you are a resident alien for tax purposes. 1040 ez tax form For information on making the choice, see the discussion in chapter 1 under Nonresident Alien Spouse Treated as a Resident . 1040 ez tax form Waiver of minimum time requirements. 1040 ez tax form   The minimum time requirements for bona fide residence and physical presence can be waived if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. 1040 ez tax form This is fully explained under Waiver of Time Requirements , later. 1040 ez tax form   See Figure 4-A and information in this chapter to determine if you are eligible to claim either exclusion or the deduction. 1040 ez tax form Tax Home in Foreign Country To qualify for the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, your tax home must be in a foreign country throughout your period of bona fide residence or physical presence abroad. 1040 ez tax form Bona fide residence and physical presence are explained later. 1040 ez tax form Tax Home Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. 1040 ez tax form Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. 1040 ez tax form Having a “tax home” in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes. 1040 ez tax form If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. 1040 ez tax form If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work. 1040 ez tax form You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. 1040 ez tax form However, your abode is not necessarily in the United States while you are temporarily in the United States. 1040 ez tax form Your abode is also not necessarily in the United States merely because you maintain a dwelling in the United States, whether or not your spouse or dependents use the dwelling. 1040 ez tax form “Abode” has been variously defined as one's home, habitation, residence, domicile, or place of dwelling. 1040 ez tax form It does not mean your principal place of business. 1040 ez tax form “Abode” has a domestic rather than a vocational meaning and does not mean the same as “tax home. 1040 ez tax form ” The location of your abode often will depend on where you maintain your economic, family, and personal ties. 1040 ez tax form Example 1. 1040 ez tax form You are employed on an offshore oil rig in the territorial waters of a foreign country and work a 28-day on/28-day off schedule. 1040 ez tax form You return to your family residence in the United States during your off periods. 1040 ez tax form You are considered to have an abode in the United States and do not satisfy the tax home test in the foreign country. 1040 ez tax form You cannot claim either of the exclusions or the housing deduction. 1040 ez tax form Example 2. 1040 ez tax form For several years, you were a marketing executive with a producer of machine tools in Toledo, Ohio. 1040 ez tax form In November of last year, your employer transferred you to London, England, for a minimum of 18 months to set up a sales operation for Europe. 1040 ez tax form Before you left, you distributed business cards showing your business and home addresses in London. 1040 ez tax form You kept ownership of your home in Toledo but rented it to another family. 1040 ez tax form You placed your car in storage. 1040 ez tax form In November of last year, you moved your spouse, children, furniture, and family pets to a home your employer rented for you in London. 1040 ez tax form Shortly after moving, you leased a car and you and your spouse got British driving licenses. 1040 ez tax form Your entire family got library cards for the local public library. 1040 ez tax form You and your spouse opened bank accounts with a London bank and secured consumer credit. 1040 ez tax form You joined a local business league and both you and your spouse became active in the neighborhood civic association and worked with a local charity. 1040 ez tax form Your abode is in London for the time you live there. 1040 ez tax form You satisfy the tax home test in the foreign country. 1040 ez tax form Please click here for the text description of the image. 1040 ez tax form Figure 4–A Can I Claim the Exclusion or Deduction? Temporary or Indefinite Assignment The location of your tax home often depends on whether your assignment is temporary or indefinite. 1040 ez tax form If you are temporarily absent from your tax home in the United States on business, you may be able to deduct your away-from-home expenses (for travel, meals, and lodging), but you would not qualify for the foreign earned income exclusion. 1040 ez tax form If your new work assignment is for an indefinite period, your new place of employment becomes your tax home and you would not be able to deduct any of the related expenses that you have in the general area of this new work assignment. 1040 ez tax form If your new tax home is in a foreign country and you meet the other requirements, your earnings may qualify for the foreign earned income exclusion. 1040 ez tax form If you expect your employment away from home in a single location to last, and it does last, for 1 year or less, it is temporary unless facts and circumstances indicate otherwise. 1040 ez tax form If you expect it to last for more than 1 year, it is indefinite. 1040 ez tax form If you expect it to last for 1 year or less, but at some later date you expect it to last longer than 1 year, it is temporary (in the absence of facts and circumstances indicating otherwise) until your expectation changes. 1040 ez tax form Once your expectation changes, it is indefinite. 1040 ez tax form Foreign Country To meet the bona fide residence test or the physical presence test, you must live in or be present in a foreign country. 1040 ez tax form A foreign country includes any territory under the sovereignty of a government other than that of the United States. 1040 ez tax form The term “foreign country” includes the country's airspace and territorial waters, but not international waters and the airspace above them. 1040 ez tax form It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. 1040 ez tax form The term “foreign country” does not include Antarctica or U. 1040 ez tax form S. 1040 ez tax form possessions such as Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U. 1040 ez tax form S. 1040 ez tax form Virgin Islands, and Johnston Island. 1040 ez tax form For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, the terms “foreign,” “abroad,” and “overseas” refer to areas outside the United States and those areas listed or described in the previous sentence. 1040 ez tax form American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residence or presence in a U. 1040 ez tax form S. 1040 ez tax form possession does not qualify you for the foreign earned income exclusion. 1040 ez tax form You may, however, qualify for an exclusion of your possession income on your U. 1040 ez tax form S. 1040 ez tax form return. 1040 ez tax form American Samoa. 1040 ez tax form   There is a possession exclusion available to individuals who are bona fide residents of American Samoa for the entire tax year. 1040 ez tax form Gross income from sources within American Samoa may be eligible for this exclusion. 1040 ez tax form Income that is effectively connected with the conduct of a trade or business within American Samoa also may be eligible for this exclusion. 1040 ez tax form Use Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, to figure the exclusion. 1040 ez tax form Guam and the Commonwealth of the Northern Mariana Islands. 1040 ez tax form   An exclusion will be available to residents of Guam and the Commonwealth of the Northern Mariana Islands if, and when, new implementation agreements take effect between the United States and those possessions. 1040 ez tax form   For more information, see Publication 570. 1040 ez tax form Puerto Rico and U. 1040 ez tax form S. 1040 ez tax form Virgin Islands Residents of Puerto Rico and the U. 1040 ez tax form S. 1040 ez tax form Virgin Islands cannot claim the foreign earned income exclusion or the foreign housing exclusion. 1040 ez tax form Puerto Rico. 1040 ez tax form   Generally, if you are a U. 1040 ez tax form S. 1040 ez tax form citizen who is a bona fide resident of Puerto Rico for the entire tax year, you are not subject to U. 1040 ez tax form S. 1040 ez tax form tax on income from Puerto Rican sources. 1040 ez tax form This does not include amounts paid for services performed as an employee of the United States. 1040 ez tax form However, you are subject to U. 1040 ez tax form S. 1040 ez tax form tax on your income from sources outside Puerto Rico. 1040 ez tax form In figuring your U. 1040 ez tax form S. 1040 ez tax form tax, you cannot deduct expenses allocable to income not subject to tax. 1040 ez tax form Bona Fide Residence Test You meet the bona fide residence test if you are a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. 1040 ez tax form You can use the bona fide residence test to qualify for the exclusions and the deduction only if you are either: A U. 1040 ez tax form S. 1040 ez tax form citizen, or A U. 1040 ez tax form S. 1040 ez tax form resident alien who is a citizen or national of a country with which the United States has an income tax treaty in effect. 1040 ez tax form You do not automatically acquire bona fide resident status merely by living in a foreign country or countries for 1 year. 1040 ez tax form If you go to a foreign country to work on a particular job for a specified period of time, you ordinarily will not be regarded as a bona fide resident of that country even though you work there for 1 tax year or longer. 1040 ez tax form The length of your stay and the nature of your job are only two of the factors to be considered in determining whether you meet the bona fide residence test. 1040 ez tax form Bona fide residence. 1040 ez tax form   To meet the bona fide residence test, you must have established a bona fide residence in a foreign country. 1040 ez tax form   Your bona fide residence is not necessarily the same as your domicile. 1040 ez tax form Your domicile is your permanent home, the place to which you always return or intend to return. 1040 ez tax form Example. 1040 ez tax form You could have your domicile in Cleveland, Ohio, and a bona fide residence in Edinburgh, Scotland, if you intend to return eventually to Cleveland. 1040 ez tax form The fact that you go to Scotland does not automatically make Scotland your bona fide residence. 1040 ez tax form If you go there as a tourist, or on a short business trip, and return to the United States, you have not established bona fide residence in Scotland. 1040 ez tax form But if you go to Scotland to work for an indefinite or extended period and you set up permanent quarters there for yourself and your family, you probably have established a bona fide residence in a foreign country, even though you intend to return eventually to the United States. 1040 ez tax form You are clearly not a resident of Scotland in the first instance. 1040 ez tax form However, in the second, you are a resident because your stay in Scotland appears to be permanent. 1040 ez tax form If your residency is not as clearly defined as either of these illustrations, it may be more difficult to decide whether you have established a bona fide residence. 1040 ez tax form Determination. 1040 ez tax form   Questions of bona fide residence are determined according to each individual case, taking into account factors such as your intention, the purpose of your trip, and the nature and length of your stay abroad. 1040 ez tax form   To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. 1040 ez tax form The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. 1040 ez tax form IRS cannot make this determination until you file Form 2555. 1040 ez tax form Statement to foreign authorities. 1040 ez tax form   You are not considered a bona fide resident of a foreign country if you make a statement to the authorities of that country that you are not a resident of that country, and the authorities: Hold that you are not subject to their income tax laws as a resident, or Have not made a final decision on your status. 1040 ez tax form Special agreements and treaties. 1040 ez tax form   An income tax exemption provided in a treaty or other international agreement will not in itself prevent you from being a bona fide resident of a foreign country. 1040 ez tax form Whether a treaty prevents you from becoming a bona fide resident of a foreign country is determined under all provisions of the treaty, including specific provisions relating to residence or privileges and immunities. 1040 ez tax form Example 1. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen employed in the United Kingdom by a U. 1040 ez tax form S. 1040 ez tax form employer under contract with the U. 1040 ez tax form S. 1040 ez tax form Armed Forces. 1040 ez tax form You are not subject to the North Atlantic Treaty Status of Forces Agreement. 1040 ez tax form You may be a bona fide resident of the United Kingdom. 1040 ez tax form Example 2. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen in the United Kingdom who qualifies as an “employee” of an armed service or as a member of a “civilian component” under the North Atlantic Treaty Status of Forces Agreement. 1040 ez tax form You are not a bona fide resident of the United Kingdom. 1040 ez tax form Example 3. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen employed in Japan by a U. 1040 ez tax form S. 1040 ez tax form employer under contract with the U. 1040 ez tax form S. 1040 ez tax form Armed Forces. 1040 ez tax form You are subject to the agreement of the Treaty of Mutual Cooperation and Security between the United States and Japan. 1040 ez tax form Being subject to the agreement does not make you a bona fide resident of Japan. 1040 ez tax form Example 4. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen employed as an “official” by the United Nations in Switzerland. 1040 ez tax form You are exempt from Swiss taxation on the salary or wages paid to you by the United Nations. 1040 ez tax form This does not prevent you from being a bona fide resident of Switzerland. 1040 ez tax form Effect of voting by absentee ballot. 1040 ez tax form   If you are a U. 1040 ez tax form S. 1040 ez tax form citizen living abroad, you can vote by absentee ballot in any election held in the United States without risking your status as a bona fide resident of a foreign country. 1040 ez tax form   However, if you give information to the local election officials about the nature and length of your stay abroad that does not match the information you give for the bona fide residence test, the information given in connection with absentee voting will be considered in determining your status, but will not necessarily be conclusive. 1040 ez tax form Uninterrupted period including entire tax year. 1040 ez tax form   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. 1040 ez tax form An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis. 1040 ez tax form   During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. 1040 ez tax form To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country. 1040 ez tax form Example 1. 1040 ez tax form You arrived with your family in Lisbon, Portugal, on November 1, 2011. 1040 ez tax form Your assignment is indefinite, and you intend to live there with your family until your company sends you to a new post. 1040 ez tax form You immediately established residence there. 1040 ez tax form You spent April of 2012 at a business conference in the United States. 1040 ez tax form Your family stayed in Lisbon. 1040 ez tax form Immediately following the conference, you returned to Lisbon and continued living there. 1040 ez tax form On January 1, 2013, you completed an uninterrupted period of residence for a full tax year (2012), and you meet the bona fide residence test. 1040 ez tax form Example 2. 1040 ez tax form Assume the same facts as in Example 1, except that you transferred back to the United States on December 13, 2012. 1040 ez tax form You would not meet the bona fide residence test because your bona fide residence in the foreign country, although it lasted more than a year, did not include a full tax year. 1040 ez tax form You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test (discussed later). 1040 ez tax form Bona fide resident for part of a year. 1040 ez tax form   Once you have established bona fide residence in a foreign country for an uninterrupted period that includes an entire tax year, you are a bona fide resident of that country for the period starting with the date you actually began the residence and ending with the date you abandon the foreign residence. 1040 ez tax form Your period of bona fide residence can include an entire tax year plus parts of 2 other tax years. 1040 ez tax form Example. 1040 ez tax form You were a bona fide resident of Singapore from March 1, 2011, through September 14, 2013. 1040 ez tax form On September 15, 2013, you returned to the United States. 1040 ez tax form Since you were a bona fide resident of a foreign country for all of 2012, you were also a bona fide resident of a foreign country from March 1, 2011, through the end of 2011 and from January 1, 2013, through September 14, 2013. 1040 ez tax form Reassignment. 1040 ez tax form   If you are assigned from one foreign post to another, you may or may not have a break in foreign residence between your assignments, depending on the circumstances. 1040 ez tax form Example 1. 1040 ez tax form You were a resident of Pakistan from October 1, 2012, through November 30, 2013. 1040 ez tax form On December 1, 2013, you and your family returned to the United States to wait for an assignment to another foreign country. 1040 ez tax form Your household goods also were returned to the United States. 1040 ez tax form Your foreign residence ended on November 30, 2013, and did not begin again until after you were assigned to another foreign country and physically entered that country. 1040 ez tax form Since you were not a bona fide resident of a foreign country for the entire tax year of 2012 or 2013 you do not meet the bona fide residence test in either year. 1040 ez tax form You may, however, qualify for the foreign earned income exclusion or the housing exclusion or deduction under the physical presence test, discussed later. 1040 ez tax form Example 2. 1040 ez tax form Assume the same facts as in Example 1, except that upon completion of your assignment in Pakistan you were given a new assignment to Turkey. 1040 ez tax form On December 1, 2013, you and your family returned to the United States for a month's vacation. 1040 ez tax form On January 2, 2014, you arrived in Turkey for your new assignment. 1040 ez tax form Because you did not interrupt your bona fide residence abroad, you meet the bona fide residence test. 1040 ez tax form Physical Presence Test You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during a period of 12 consecutive months. 1040 ez tax form The 330 days do not have to be consecutive. 1040 ez tax form Any U. 1040 ez tax form S. 1040 ez tax form citizen or resident alien can use the physical presence test to qualify for the exclusions and the deduction. 1040 ez tax form The physical presence test is based only on how long you stay in a foreign country or countries. 1040 ez tax form This test does not depend on the kind of residence you establish, your intentions about returning, or the nature and purpose of your stay abroad. 1040 ez tax form 330 full days. 1040 ez tax form   Generally, to meet the physical presence test, you must be physically present in a foreign country or countries for at least 330 full days during a 12-month period. 1040 ez tax form You can count days you spent abroad for any reason. 1040 ez tax form You do not have to be in a foreign country only for employment purposes. 1040 ez tax form You can be on vacation. 1040 ez tax form   You do not meet the physical presence test if illness, family problems, a vacation, or your employer's orders cause you to be present for less than the required amount of time. 1040 ez tax form Exception. 1040 ez tax form   You can be physically present in a foreign country or countries for less than 330 full days and still meet the physical presence test if you are required to leave a country because of war or civil unrest. 1040 ez tax form See Waiver of Time Requirements, later. 1040 ez tax form Full day. 1040 ez tax form   A full day is a period of 24 consecutive hours, beginning at midnight. 1040 ez tax form Travel. 1040 ez tax form    When you leave the United States to go directly to a foreign country or when you return directly to the United States from a foreign country, the time you spend on or over international waters does not count toward the 330-day total. 1040 ez tax form Example. 1040 ez tax form You leave the United States for France by air on June 10. 1040 ez tax form You arrive in France at 9:00 a. 1040 ez tax form m. 1040 ez tax form on June 11. 1040 ez tax form Your first full day of physical presence in France is June 12. 1040 ez tax form Passing over foreign country. 1040 ez tax form   If, in traveling from the United States to a foreign country, you pass over a foreign country before midnight of the day you leave, the first day you can count toward the 330-day total is the day following the day you leave the United States. 1040 ez tax form Example. 1040 ez tax form You leave the United States by air at 9:30 a. 1040 ez tax form m. 1040 ez tax form on June 10 to travel to Kenya. 1040 ez tax form You pass over western Africa at 11:00 p. 1040 ez tax form m. 1040 ez tax form on June 10 and arrive in Kenya at 12:30 a. 1040 ez tax form m. 1040 ez tax form on June 11. 1040 ez tax form Your first full day in a foreign country is June 11. 1040 ez tax form Change of location. 1040 ez tax form   You can move about from one place to another in a foreign country or to another foreign country without losing full days. 1040 ez tax form If any part of your travel is not within any foreign country and takes less than 24 hours, you are considered to be in a foreign country during that part of travel. 1040 ez tax form Example 1. 1040 ez tax form You leave Ireland by air at 11:00 p. 1040 ez tax form m. 1040 ez tax form on July 6 and arrive in Sweden at 5:00 a. 1040 ez tax form m. 1040 ez tax form on July 7. 1040 ez tax form Your trip takes less than 24 hours and you lose no full days. 1040 ez tax form Example 2. 1040 ez tax form You leave Norway by ship at 10:00 p. 1040 ez tax form m. 1040 ez tax form on July 6 and arrive in Portugal at 6:00 a. 1040 ez tax form m. 1040 ez tax form on July 8. 1040 ez tax form Since your travel is not within a foreign country or countries and the trip takes more than 24 hours, you lose as full days July 6, 7, and 8. 1040 ez tax form If you remain in Portugal, your next full day in a foreign country is July 9. 1040 ez tax form In United States while in transit. 1040 ez tax form   If you are in transit between two points outside the United States and are physically present in the United States for less than 24 hours, you are not treated as present in the United States during the transit. 1040 ez tax form You are treated as traveling over areas not within any foreign country. 1040 ez tax form    Please click here for the text description of the image. 1040 ez tax form Figure 4-B How to figure the 12-month period. 1040 ez tax form   There are four rules you should know when figuring the 12-month period. 1040 ez tax form Your 12-month period can begin with any day of the month. 1040 ez tax form It ends the day before the same calendar day, 12 months later. 1040 ez tax form Your 12-month period must be made up of consecutive months. 1040 ez tax form Any 12-month period can be used if the 330 days in a foreign country fall within that period. 1040 ez tax form You do not have to begin your 12-month period with your first full day in a foreign country or end it with the day you leave. 1040 ez tax form You can choose the 12-month period that gives you the greatest exclusion. 1040 ez tax form In determining whether the 12-month period falls within a longer stay in the foreign country, 12-month periods can overlap one another. 1040 ez tax form Example 1. 1040 ez tax form You are a construction worker who works on and off in a foreign country over a 20-month period. 1040 ez tax form You might pick up the 330 full days in a 12-month period only during the middle months of the time you work in the foreign country because the first few and last few months of the 20-month period are broken up by long visits to the United States. 1040 ez tax form Example 2. 1040 ez tax form You work in New Zealand for a 20-month period from January 1, 2012, through August 31, 2013, except that you spend 28 days in February 2012 and 28 days in February 2013 on vacation in the United States. 1040 ez tax form You are present in New Zealand for at least 330 full days during each of the following two 12-month periods: January 1, 2012 – December 31, 2012 and September 1, 2012 – August 31, 2013. 1040 ez tax form By overlapping the 12-month periods in this way, you meet the physical presence test for the whole 20-month period. 1040 ez tax form See Figure 4-B, on the previous page. 1040 ez tax form Waiver of Time Requirements Both the bona fide residence test and the physical presence test contain minimum time requirements. 1040 ez tax form The minimum time requirements can be waived, however, if you must leave a foreign country because of war, civil unrest, or similar adverse conditions in that country. 1040 ez tax form You must be able to show that you reasonably could have expected to meet the minimum time requirements if not for the adverse conditions. 1040 ez tax form To qualify for the waiver, you must actually have your tax home in the foreign country and be a bona fide resident of, or be physically present in, the foreign country on or before the beginning date of the waiver. 1040 ez tax form Early in 2014, the IRS will publish in the Internal Revenue Bulletin a list of the only countries that qualify for the waiver for 2013 and the effective dates. 1040 ez tax form If you left one of the countries on or after the date listed for each country, you can meet the bona fide residence test or physical presence test for 2013 without meeting the minimum time requirement. 1040 ez tax form However, in figuring your exclusion, the number of your qualifying days of bona fide residence or physical presence includes only days of actual residence or presence within the country. 1040 ez tax form U. 1040 ez tax form S. 1040 ez tax form Travel Restrictions If you are present in a foreign country in violation of U. 1040 ez tax form S. 1040 ez tax form law, you will not be treated as a bona fide resident of a foreign country or as physically present in a foreign country while you are in violation of the law. 1040 ez tax form Income that you earn from sources within such a country for services performed during a period of violation does not qualify as foreign earned income. 1040 ez tax form Your housing expenses within that country (or outside that country for housing your spouse or dependents) while you are in violation of the law cannot be included in figuring your foreign housing amount. 1040 ez tax form For 2013, the only country to which travel restrictions applied was Cuba. 1040 ez tax form The restrictions applied for the entire year. 1040 ez tax form However, individuals working at the U. 1040 ez tax form S. 1040 ez tax form Naval Base at Guantanamo Bay in Cuba are not in violation of U. 1040 ez tax form S. 1040 ez tax form law. 1040 ez tax form Personal service income earned by individuals at the base is eligible for the foreign earned income exclusion provided the other requirements are met. 1040 ez tax form Foreign Earned Income To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income. 1040 ez tax form Foreign earned income generally is income you receive for services you perform during a period in which you meet both of the following requirements. 1040 ez tax form Your tax home is in a foreign country. 1040 ez tax form You meet either the bona fide residence test or the physical presence test. 1040 ez tax form To determine whether your tax home is in a foreign country, see Tax Home in Foreign Country, earlier. 1040 ez tax form To determine whether you meet either the bona fide residence test or the physical presence test, see Bona Fide Residence Test and Physical Presence Test, earlier. 1040 ez tax form Foreign earned income does not include the following amounts. 1040 ez tax form The value of meals and lodging that you exclude from your income because the meals and lodging were furnished for the convenience of your employer. 1040 ez tax form Pension or annuity payments you receive, including social security benefits (see Pensions and annuities, later). 1040 ez tax form Pay you receive as an employee of the U. 1040 ez tax form S. 1040 ez tax form Government. 1040 ez tax form (See U. 1040 ez tax form S. 1040 ez tax form Government Employees, later. 1040 ez tax form ) Amounts you include in your income because of your employer's contributions to a nonexempt employee trust or to a nonqualified annuity contract. 1040 ez tax form Any unallowable moving expense deduction that you choose to recapture as explained under Moving Expense Attributable to Foreign Earnings in 2 Years in chapter 5. 1040 ez tax form Payments you receive after the end of the tax year following the tax year in which you performed the services that earned the income. 1040 ez tax form Earned income. 1040 ez tax form   This is pay for personal services performed, such as wages, salaries, or professional fees. 1040 ez tax form The list that follows classifies many types of income into three categories. 1040 ez tax form The column headed Variable Income lists income that may fall into either the earned income category, the unearned income category, or partly into both. 1040 ez tax form For more information on earned and unearned income, see Earned and Unearned Income, later. 1040 ez tax form Earned Income Unearned Income Variable Income Salaries and wages Dividends Business profits Commissions Interest Royalties Bonuses Capital gains Rents Professional fees Gambling winnings Scholarships and fellowships Tips Alimony     Social security benefits     Pensions     Annuities     In addition to the types of earned income listed, certain noncash income and allowances or reimbursements are considered earned income. 1040 ez tax form Noncash income. 1040 ez tax form   The fair market value of property or facilities provided to you by your employer in the form of lodging, meals, or use of a car is earned income. 1040 ez tax form Allowances or reimbursements. 1040 ez tax form   Earned income includes allowances or reimbursements you receive, such as the following amounts. 1040 ez tax form    Cost-of-living allowances. 1040 ez tax form Overseas differential. 1040 ez tax form Family allowance. 1040 ez tax form Reimbursement for education or education allowance. 1040 ez tax form Home leave allowance. 1040 ez tax form Quarters allowance. 1040 ez tax form Reimbursement for moving or moving allowance (unless excluded from income as discussed later in Reimbursement of employee expenses under Earned and Unearned Income). 1040 ez tax form Source of Earned Income The source of your earned income is the place where you perform the services for which you received the income. 1040 ez tax form Foreign earned income is income you receive for working in a foreign country. 1040 ez tax form Where or how you are paid has no effect on the source of the income. 1040 ez tax form For example, income you receive for work done in Austria is income from a foreign source even if the income is paid directly to your bank account in the United States and your employer is located in New York City. 1040 ez tax form Example. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen, a bona fide resident of Canada, and working as a mining engineer. 1040 ez tax form Your salary is $76,800 per year. 1040 ez tax form You also receive a $6,000 cost-of-living allowance, and a $6,000 education allowance. 1040 ez tax form Your employment contract did not indicate that you were entitled to these allowances only while outside the United States. 1040 ez tax form Your total income is $88,800. 1040 ez tax form You work a 5-day week, Monday through Friday. 1040 ez tax form After subtracting your vacation, you have a total of 240 workdays in the year. 1040 ez tax form You worked in the United States during the year for 6 weeks (30 workdays). 1040 ez tax form The following shows how to figure the part of your income that is for work done in Canada during the year. 1040 ez tax form   Number of days worked in Canada during the year (210) × Total income ($88,800) = $77,700     Number of days of work during the year for which payment was made (240)   Your foreign source earned income is $77,700. 1040 ez tax form Earned and Unearned Income Earned income was defined earlier as pay for personal services performed. 1040 ez tax form Some types of income are not easily identified as earned or unearned income. 1040 ez tax form Some of these types of income are further explained here. 1040 ez tax form Income from a sole proprietorship or partnership. 1040 ez tax form   Income from a business in which capital investment is an important part of producing the income may be unearned income. 1040 ez tax form If you are a sole proprietor or partner and your personal services are also an important part of producing the income, the part of the income that represents the value of your personal services will be treated as earned income. 1040 ez tax form Capital a factor. 1040 ez tax form   If capital investment is an important part of producing income, no more than 30% of your share of the net profits of the business is earned income. 1040 ez tax form   If you have no net profits, the part of your gross profit that represents a reasonable allowance for personal services actually performed is considered earned income. 1040 ez tax form Because you do not have a net profit, the 30% limit does not apply. 1040 ez tax form Example 1. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen and meet the bona fide residence test. 1040 ez tax form You invest in a partnership based in Cameroon that is engaged solely in selling merchandise outside the United States. 1040 ez tax form You perform no services for the partnership. 1040 ez tax form At the end of the tax year, your share of the net profits is $80,000. 1040 ez tax form The entire $80,000 is unearned income. 1040 ez tax form Example 2. 1040 ez tax form Assume that in Example 1 you spend time operating the business. 1040 ez tax form Your share of the net profits is $80,000; 30% of your share of the profits is $24,000. 1040 ez tax form If the value of your services for the year is $15,000, your earned income is limited to the value of your services, $15,000. 1040 ez tax form Capital not a factor. 1040 ez tax form   If capital is not an income-producing factor and personal services produce the business income, the 30% rule does not apply. 1040 ez tax form The entire amount of business income is earned income. 1040 ez tax form Example. 1040 ez tax form You and Lou Green are management consultants and operate as equal partners in performing services outside the United States. 1040 ez tax form Because capital is not an income- producing factor, all the income from the partnership is considered earned income. 1040 ez tax form Income from a corporation. 1040 ez tax form   The salary you receive from a corporation is earned income only if it represents a reasonable allowance as compensation for work you do for the corporation. 1040 ez tax form Any amount over what is considered a reasonable salary is unearned income. 1040 ez tax form Example 1. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen and an officer and stockholder of a corporation in Honduras. 1040 ez tax form You perform no work or service of any kind for the corporation. 1040 ez tax form During the tax year you receive a $10,000 “salary” from the corporation. 1040 ez tax form The $10,000 clearly is not for personal services and is unearned income. 1040 ez tax form Example 2. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen and work full time as secretary-treasurer of your corporation. 1040 ez tax form During the tax year you receive $100,000 as salary from the corporation. 1040 ez tax form If $80,000 is a reasonable allowance as pay for the work you did, then $80,000 is earned income. 1040 ez tax form Stock options. 1040 ez tax form   You may have earned income if you disposed of stock that you got by exercising a stock option granted to you under an employee stock purchase plan. 1040 ez tax form   If your gain on the disposition of stock you got by exercising an option is treated as capital gain, your gain is unearned income. 1040 ez tax form   However, if you disposed of the stock less than 2 years after you were granted the option or less than 1 year after you got the stock, part of the gain on the disposition may be earned income. 1040 ez tax form It is considered received in the year you disposed of the stock and earned in the year you performed the services for which you were granted the option. 1040 ez tax form Any part of the earned income that is due to work you did outside the United States is foreign earned income. 1040 ez tax form   See Publication 525, Taxable and Nontaxable Income, for a discussion of the treatment of stock options. 1040 ez tax form Pensions and annuities. 1040 ez tax form    For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, amounts received as pensions or annuities are unearned income. 1040 ez tax form Royalties. 1040 ez tax form   Royalties from the leasing of oil and mineral lands and patents generally are a form of rent or dividends and are unearned income. 1040 ez tax form   Royalties received by a writer are earned income if they are received: For the transfer of property rights of the writer in the writer's product, or Under a contract to write a book or series of articles. 1040 ez tax form Rental income. 1040 ez tax form   Generally, rental income is unearned income. 1040 ez tax form If you perform personal services in connection with the production of rent, up to 30% of your net rental income can be considered earned income. 1040 ez tax form Example. 1040 ez tax form Larry Smith, a U. 1040 ez tax form S. 1040 ez tax form citizen living in Australia, owns and operates a rooming house in Sydney. 1040 ez tax form If he is operating the rooming house as a business that requires capital and personal services, he can consider up to 30% of net rental income as earned income. 1040 ez tax form On the other hand, if he just owns the rooming house and performs no personal services connected with its operation, except perhaps making minor repairs and collecting rents, none of his net income from the house is considered earned income. 1040 ez tax form It is all unearned income. 1040 ez tax form Professional fees. 1040 ez tax form   If you are engaged in a professional occupation (such as a doctor or lawyer), all fees received in the performance of these services are earned income. 1040 ez tax form Income of an artist. 1040 ez tax form   Income you receive from the sale of paintings you created is earned income. 1040 ez tax form Scholarships and fellowships. 1040 ez tax form   Any portion of a scholarship or fellowship grant that is paid to you for teaching, research or other services is considered earned income if you must include it in your gross income. 1040 ez tax form If the payer of the grant is required to provide you with a Form W-2, Wage and Tax Statement, these amounts will be listed as wages. 1040 ez tax form    Certain scholarship and fellowship income may be exempt under other provisions. 1040 ez tax form See Publication 970, Tax Benefits for Education, chapter 1. 1040 ez tax form Use of employer's property or facilities. 1040 ez tax form   If you receive fringe benefits in the form of the right to use your employer's property or facilities, the fair market value of that right is earned income. 1040 ez tax form Fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being required to buy or sell, and both having reasonable knowledge of all the necessary facts. 1040 ez tax form Example. 1040 ez tax form You are privately employed and live in Japan all year. 1040 ez tax form You are paid a salary of $6,000 a month. 1040 ez tax form You live rent-free in a house provided by your employer that has a fair rental value of $3,000 a month. 1040 ez tax form The house is not provided for your employer's convenience. 1040 ez tax form You report on the calendar-year, cash basis. 1040 ez tax form You received $72,000 salary from foreign sources plus $36,000 fair rental value of the house, or a total of $108,000 of earned income. 1040 ez tax form Reimbursement of employee expenses. 1040 ez tax form   If you are reimbursed under an accountable plan (defined below) for expenses you incur on your employer's behalf and you have adequately accounted to your employer for the expenses, do not include the reimbursement for those expenses in your earned income. 1040 ez tax form   The expenses for which you are reimbursed are not considered allocable (related) to your earned income. 1040 ez tax form If expenses and reimbursement are equal, there is nothing to allocate to excluded income. 1040 ez tax form If expenses are more than the reimbursement, the unreimbursed expenses are considered to have been incurred in producing earned income and must be divided between your excluded and included income in determining the amount of unreimbursed expenses you can deduct. 1040 ez tax form (See chapter 5. 1040 ez tax form ) If the reimbursement is more than the expenses, no expenses remain to be divided between excluded and included income and the excess reimbursement must be included in earned income. 1040 ez tax form   These rules do not apply to the following individuals. 1040 ez tax form Straight-commission salespersons. 1040 ez tax form Employees who have arrangements with their employers under which taxes are not withheld on a percentage of the commissions because the employers consider that percentage to be attributable to the employees' expenses. 1040 ez tax form Accountable plan. 1040 ez tax form   An accountable plan is a reimbursement or allowance arrangement that includes all three of the following rules. 1040 ez tax form The expenses covered under the plan must have a business connection. 1040 ez tax form The employee must adequately account to the employer for these expenses within a reasonable period of time. 1040 ez tax form The employee must return any excess reimbursement or allowance within a reasonable period of time. 1040 ez tax form Reimbursement of moving expenses. 1040 ez tax form   Reimbursement of moving expenses may be earned income. 1040 ez tax form You must include as earned income: Any reimbursements of, or payments for, nondeductible moving expenses, Reimbursements that are more than your deductible expenses and that you do not return to your employer, Any reimbursements made (or treated as made) under a nonaccountable plan (any plan that does not meet the rules listed above for an accountable plan), even if they are for deductible expenses, and Any reimbursement of moving expenses you deducted in an earlier year. 1040 ez tax form This section discusses reimbursements that must be included in earned income. 1040 ez tax form Publication 521, Moving Expenses, discusses additional rules that apply to moving expense deductions and reimbursements. 1040 ez tax form   The rules for determining when the reimbursement is considered earned or where the reimbursement is considered earned may differ somewhat from the general rules previously discussed. 1040 ez tax form   Although you receive the reimbursement in one tax year, it may be considered earned for services performed, or to be performed, in another tax year. 1040 ez tax form You must report the reimbursement as income on your return in the year you receive it, even if it is considered earned during a different year. 1040 ez tax form Move from U. 1040 ez tax form S. 1040 ez tax form to foreign country. 1040 ez tax form   If you move from the United States to a foreign country, your moving expense reimbursement is generally considered pay for future services to be performed at the new location. 1040 ez tax form The reimbursement is considered earned solely in the year of the move if you qualify for the exclusion for a period that includes at least 120 days during that tax year. 1040 ez tax form   If you are neither a bona fide resident of nor physically present in a foreign country or countries for a period that includes 120 days during the year of the move, a portion of the reimbursement is considered earned in the year of the move and a portion is considered earned in the year following the year of the move. 1040 ez tax form To figure the amount earned in the year of the move, multiply the reimbursement by a fraction. 1040 ez tax form The numerator (top number) is the number of days in your qualifying period that fall within the year of the move, and the denominator (bottom number) is the total number of days in the year of the move. 1040 ez tax form   The difference between the total reimbursement and the amount considered earned in the year of the move is the amount considered earned in the year following the year of the move. 1040 ez tax form The part earned in each year is figured as shown in the following example. 1040 ez tax form Example. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen working in the United States. 1040 ez tax form You were told in October 2012 that you were being transferred to a foreign country. 1040 ez tax form You arrived in the foreign country on December 15, 2012, and you are a bona fide resident for the remainder of 2012 and all of 2013. 1040 ez tax form Your employer reimbursed you $2,000 in January 2013 for the part of the moving expense that you were not allowed to deduct. 1040 ez tax form Because you did not qualify for the exclusion under the bona fide residence test for at least 120 days in 2012 (the year of the move), the reimbursement is considered pay for services performed in the foreign country for both 2012 and 2013. 1040 ez tax form You figure the part of the reimbursement for services performed in the foreign country in 2012 by multiplying the total reimbursement by a fraction. 1040 ez tax form The fraction is the number of days during which you were a bona fide resident in 2012 (the year of the move) divided by 366. 1040 ez tax form The remaining part of the reimbursement is for services performed in the foreign country in 2013. 1040 ez tax form This computation is used only to determine when the reimbursement is considered earned. 1040 ez tax form You would include the amount of the reimbursement in income in 2013, the year you received it. 1040 ez tax form Move between foreign countries. 1040 ez tax form   If you move between foreign countries, any moving expense reimbursement that you must include in income will be considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days in the year of the move. 1040 ez tax form Move to U. 1040 ez tax form S. 1040 ez tax form   If you move to the United States, the moving expense reimbursement that you must include in income is generally considered to be U. 1040 ez tax form S. 1040 ez tax form source income. 1040 ez tax form   However, if under either an agreement between you and your employer or a statement of company policy that is reduced to writing before your move to the foreign country, your employer will reimburse you for your move back to the United States regardless of whether you continue to work for the employer, the includible reimbursement is considered compensation for past services performed in the foreign country. 1040 ez tax form The includible reimbursement is considered earned in the year of the move if you qualify for the foreign earned income exclusion for a period that includes at least 120 days during that year. 1040 ez tax form Otherwise, you treat the includible reimbursement as received for services performed in the foreign country in the year of the move and the year immediately before the year of the move. 1040 ez tax form   See the discussion under Move from U. 1040 ez tax form S. 1040 ez tax form to foreign country , earlier, to figure the amount of the includible reimbursement considered earned in the year of the move. 1040 ez tax form The amount earned in the year before the year of the move is the difference between the total includible reimbursement and the amount earned in the year of the move. 1040 ez tax form Example. 1040 ez tax form You are a U. 1040 ez tax form S. 1040 ez tax form citizen employed in a foreign country. 1040 ez tax form You retired from employment with your employer on March 31, 2013, and returned to the United States after having been a bona fide resident of the foreign country for several years. 1040 ez tax form A written agreement with your employer entered into before you went abroad provided that you would be reimbursed for your move back to the United States. 1040 ez tax form In April 2013, your former employer reimbursed you $4,000 for the part of the cost of your move back to the United States that you were not allowed to deduct. 1040 ez tax form Because you were not a bona fide resident of a foreign country or countries for a period that included at least 120 days in 2013 (the year of the move), the includible reimbursement is considered pay for services performed in the foreign country for both 2013 and 2012. 1040 ez tax form You figure the part of the moving expense reimbursement for services performed in the foreign country for 2013 by multiplying the total includible reimbursement by a fraction. 1040 ez tax form The fraction is the number of days of foreign residence during the year (90) divided by the number of days in the year (365). 1040 ez tax form The remaining part of the includible reimbursement is for services performed in the foreign country in 2012. 1040 ez tax form You report the amount of the includible reimbursement in 2013, the year you received it. 1040 ez tax form    In this example, if you met the physical presence test for a period that included at least 120 days in 2013, the moving expense reimbursement would be considered earned entirely in the year of the move. 1040 ez tax form Storage expense reimbursements. 1040 ez tax form   If you are reimbursed for storage expenses, the reimbursement is for services you perform during the period of time for which the storage expenses are incurred. 1040 ez tax form U. 1040 ez tax form S. 1040 ez tax form Government Employees For purposes of the foreign earned income exclusion, the foreign housing exclusion, and the foreign housing deduction, foreign earned income does not include any amounts paid by the United States or any of its agencies to its employees. 1040 ez tax form This includes amounts paid from both appropriated and nonappropriated funds. 1040 ez tax form The following organizations (and other organizations similarly organized and operated under United States Army, Navy, or Air Force regulations) are integral parts of the Armed Forces, agencies, or instrumentalities of the United States. 1040 ez tax form United States Armed Forces exchanges. 1040 ez tax form Commissioned and noncommissioned officers' messes. 1040 ez tax form Armed Forces motion picture services. 1040 ez tax form Kindergartens on foreign Armed Forces installations. 1040 ez tax form Amounts paid by the United States or its agencies to persons who are not their employees may qualify for exclusion or deduction. 1040 ez tax form If you are a U. 1040 ez tax form S. 1040 ez tax form Government employee paid by a U. 1040 ez tax form S. 1040 ez tax form agency that assigned you to a foreign government to perform specific services for which the agency is reimbursed by the foreign government, your pay is from the U. 1040 ez tax form S. 1040 ez tax form Government and does not qualify for exclusion or deduction. 1040 ez tax form If you have questions about whether you are an employee or an independent contractor, get Publication 15-A, Employer's Supplemental Tax Guide. 1040 ez tax form American Institute in Taiwan. 1040 ez tax form   Amounts paid by the American Institute in Taiwan are not foreign earned income for purposes of the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. 1040 ez tax form If you are an employee of the American Institute in Taiwan, allowances you receive are exempt from U. 1040 ez tax form S. 1040 ez tax form tax up to the amount that equals tax-exempt allowances received by civilian employees of the U. 1040 ez tax form S. 1040 ez tax form Government. 1040 ez tax form Allowances. 1040 ez tax form   Cost-of-living and foreign-area allowances paid under certain acts of Congress to U. 1040 ez tax form S. 1040 ez tax form civilian officers and employees stationed in Alaska and Hawaii or elsewhere outside the 48 contiguous states and the District of Columbia can be excluded from gross income. 1040 ez tax form Post differentials are wages that must be included in gross income, regardless of the act of Congress under which they are paid. 1040 ez tax form More information. 1040 ez tax form   Publication 516, U. 1040 ez tax form S. 1040 ez tax form Government Civilian Employees Stationed Abroad, has more information for U. 1040 ez tax form S. 1040 ez tax form Government employees abroad. 1040 ez tax form Exclusion of Meals and Lodging You do not include in your income the value of meals and lodging provided to you and your family by your employer at no charge if the following conditions are met. 1040 ez tax form The meals are furnished: On the business premises of your employer, and For the convenience of your employer. 1040 ez tax form The lodging is furnished: On the business premises of your employer, For the convenience of your employer, and As a condition of your employment. 1040 ez tax form If these conditions are met, do not include the value of the meals or lodging in your income, even if a law or your employment contract says that they are provided as compensation. 1040 ez tax form Amounts you do not include in income because of these rules are not foreign earned income. 1040 ez tax form If you receive a Form W-2, excludable amounts should not be included in the total reported in box 1 as wages. 1040 ez tax form Family. 1040 ez tax form   Your family, for this purpose, includes only your spouse and your dependents. 1040 ez tax form Lodging. 1040 ez tax form   The value of lodging includes the cost of heat, electricity, gas, water, sewer service, and similar items needed to make the lodging fit to live in. 1040 ez tax form Business premises of employer. 1040 ez tax form   Generally, the business premises of your employer is wherever you work. 1040 ez tax form For example, if you work as a housekeeper, meals and lodging provided in your employer's home are provided on the business premises of your employer. 1040 ez tax form Similarly, meals provided to cowhands while herding cattle on land leased or owned by their employer are considered provided on the premises of their employer. 1040 ez tax form Convenience of employer. 1040 ez tax form   Whether meals or lodging are provided for your employer's convenience must be determined from all the facts and circumstances. 1040 ez tax form Meals furnished at no charge are considered provided for your employer's convenience if there is a good business reason for providing them, other than to give you more pay. 1040 ez tax form   On the other hand, if your employer provides meals to you or your family as a means of giving you more pay, and there is no other business reason for providing them, their value is extra income to you because they are not furnished for the convenience of your employer. 1040 ez tax form Condition of employment. 1040 ez tax form   Lodging is provided as a condition of employment if you must accept the lodging to properly carry out the duties of your job. 1040 ez tax form You must accept lodging to properly carry out your duties if, for example, you must be available for duty at all times or you could not perform your duties if the lodging was not furnished. 1040 ez tax form Foreign camps. 1040 ez tax form   If the lodging is in a camp located in a foreign country, the camp is considered part of your employer's business premises. 1040 ez tax form The camp must be: Provided for your employer's convenience because the place where you work is in a remote area where satisfactory housing is not available to you on the open market within a reasonable commuting distance, Located as close as reasonably possible in the area where you work, and Provided in a common area or enclave that is not available to the general public for lodging or accommodations and that normally houses at least ten employees. 1040 ez tax form Foreign Earned Income Exclusion If your tax home is in a foreign country and you meet the bona fide residence test or the physical presence test, you can choose to exclude from your income a limited amount of your foreign earned income. 1040 ez tax form Foreign earned income was defined earlier in this chapter. 1040 ez tax form You also can choose to exclude from your income a foreign housing amount. 1040 ez tax form This is explained later under Foreign Housing Exclusion. 1040 ez tax form If you choose to exclude a foreign housing amount, you must figure the foreign housing exclusion before you figure the foreign earned income exclusion. 1040 ez tax form Your foreign earned income exclusion is limited to your foreign earned income minus your foreign housing exclusion. 1040 ez tax form If you choose to exclude foreign earned income, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. 1040 ez tax form This includes any expenses, losses, and other normally deductible items allocable to the excluded income. 1040 ez tax form For more information about deductions and credits, see chapter 5 . 1040 ez tax form Limit on Excludable Amount You may be able to exclude up to $97,600 of your foreign earned income in 2013. 1040 ez tax form You cannot exclude more than the smaller of: $97,600, or Your foreign earned income (discussed earlier) for the tax year minus your foreign housing exclusion (discussed later). 1040 ez tax form If both you and your spouse work abroad and each of you meets either the bona fide residence test or the physical presence test, you can each choose the foreign earned income exclusion. 1040 ez tax form You do not both need to meet the same test. 1040 ez tax form Together, you and your spouse can exclude as much as $195,200. 1040 ez tax form Paid in year following work. 1040 ez tax form   Generally, you are considered to have earned income in the year in which you do the work for which you receive the income, even if you work in one year but are not paid until the following year. 1040 ez tax form If you report your income on a cash basis, you report the income on your return for the year you receive it. 1040 ez tax form If you work one year, but are not paid for that work until the next year, the amount you can exclude in the year you are paid is the amount you could have excluded in the year you did the work if you had been paid in that year. 1040 ez tax form For an exception to this general rule, see Year-end payroll period, later. 1040 ez tax form Example. 1040 ez tax form You were a bona fide resident of Brazil for all of 2012 and 2013. 1040 ez tax form You report your income on the cash basis. 1040 ez tax form In 2012, you were paid $84,200 for work you did in Brazil during that year. 1040 ez tax form You excluded all of the $84,200 from your income in 2012. 1040 ez tax form In 2013, you were paid $117,300 for your work in Brazil. 1040 ez tax form $18,800 was for work you did in 2012 and $98,500 was for work you did in 2013. 1040 ez tax form You can exclude $10,900 of the $18,800 from your income in 2013. 1040 ez tax form This is the $95,100 maximum exclusion in 2012 minus the $84,200 actually excluded that year. 1040 ez tax form You must include the remaining $7,900 in income in 2013 because you could not have excluded that income in 2012 if you had received it that year. 1040 ez tax form You can exclude $97,600 of the $98,500 you were paid for work you did in 2013 from your 2013 income. 1040 ez tax form Your total foreign earned income exclusion for 2013 is $108,500 ($10,900 for work you did in 2012 and $97,600 for work you did in 2013). 1040 ez tax form You would include in your 2013 income $8,800 ($7,900 for the work you did in 2012 and $900 for the work you did in 2013). 1040 ez tax form Year-end payroll period. 1040 ez tax form   There is an exception to the general rule that income is considered earned in the year you do the work for which you receive the income. 1040 ez tax form If you are a cash-basis taxpayer, any salary or wage payment you receive after the end of the year in which you do the work for which you receive the pay is considered earned entirely in the year you receive it if all four of the following apply. 1040 ez tax form The period for which the payment is made is a normal payroll period of your employer that regularly applies to you. 1040 ez tax form The payroll period includes the last day of your tax year (December 31 if you figure your taxes on a calendar-year basis). 1040 ez tax form The payroll period is not longer than 16 days. 1040 ez tax form The payday comes at the same time in relation to the payroll period that it would normally come and it comes before the end of the next payroll period. 1040 ez tax form Example. 1040 ez tax form You are paid twice a month. 1040 ez tax form For the normal payroll period that begins on the first of the month and ends on the fifteenth of the month, you are paid on the sixteenth day of the month. 1040 ez tax form For the normal payroll period that begins on the sixteenth of the month and ends on the last day of the month, you are paid on the first day of the following month. 1040 ez tax form Because all of the above conditions are met, the pay you received on January 1, 2013, is considered earned in 2013. 1040 ez tax form Income earned over more than 1 year. 1040 ez tax form   Regardless of when you actually receive income, you must apply it to the year in which you earned it in figuring your excludable amount for that year. 1040 ez tax form For example, a bonus may be based on work you did over several years. 1040 ez tax form You determine the amount of the bonus that is considered earned in a particular year in two steps. 1040 ez tax form Divide the bonus by the number of calendar months in the period when you did the work that resulted in the bonus. 1040 ez tax form Multiply the result of (1) by the number of months you did the work during the year. 1040 ez tax form This is the amount that is subject to the exclusion limit for that tax year. 1040 ez tax form Income received more than 1 year after it was earned. 1040 ez tax form   You cannot exclude income you receive after the end of the year following the year you do the work to earn it. 1040 ez tax form Example. 1040 ez tax form   You were a bona fide resident of Sweden for 2011, 2012, and 2013. 1040 ez tax form You report your income on the cash basis. 1040 ez tax form In 2011, you were paid $69,000 for work you did in Sweden that year and in 2012 you were paid $74,000 for that year's work in Sweden. 1040 ez tax form You excluded all the income on your 2011 and 2012 returns. 1040 ez tax form   In 2013, you were paid $92,000; $82,000 for your work in Sweden during 2013, and $10,000 for work you did in Sweden in 2011. 1040 ez tax form You cannot exclude any of the $10,000 for work done in 2011 because you received it after the end of the year following the year in which you earned it. 1040 ez tax form You must include the $10,000 in income. 1040 ez tax form You can exclude all of the $82,000 received for work you did in 2013. 1040 ez tax form Community income. 1040 ez tax form   The maximum exclusion applies separately to the earnings of spouses. 1040 ez tax form Ignore any community property laws when you figure your limit on the foreign earned income exclusion. 1040 ez tax form Part-year exclusion. 1040 ez tax form   If the period for which you qualify for the foreign earned income exclusion includes only part of the year, you must adjust the maximum limit based on the number of qualifying days in the year. 1040 ez tax form The number of qualifying days is the number of days in the year within the period on which you both: Have your tax home in a foreign country, and Meet either the bona fide residence test or the physical presence test. 1040 ez tax form   For this purpose, you can count as qualifying days all days within a period of 12 consecutive months once you are physically present and have your tax home in a foreign country for 330 full days. 1040 ez tax form To figure your maximum exclusion, multiply the maximum excludable amount for the year by the number of your qualifying days in the year, and then divide the result by the number of days in the year. 1040 ez tax form Example. 1040 ez tax form You report your income on the calendar-year basis and you qualified for the foreign earned income exclusion under the bona fide residence test for 75 days in 2013. 1040 ez tax form You can exclude a maximum of 75/365 of $97,600, or $20,055, of your foreign earned income for 2013. 1040 ez tax form If you qualify under the bona fide residence test for all of 2014, you can exclude your foreign earned income up to the 2014 limit. 1040 ez tax form Physical presence test. 1040 ez tax form   Under the physical presence test, a 12-month period can be any period of 12 consecutive months that includes 330 full days. 1040 ez tax form If you qualify for the foreign earned income exclusion under the physical presence test for part of a year, it is important to carefully choose the 12-month period that will allow the maximum exclusion for that year. 1040 ez tax form Example. 1040 ez tax form You are physically present and have your tax home in a foreign country for a 16-month period from June 1, 2012, through September 30, 2013, except for 16 days in December 2012 when you were on vacation in the United States. 1040 ez tax form You figure the maximum exclusion for 2012 as follows. 1040 ez tax form Beginning with June 1, 2012, count forward 330 full days. 1040 ez tax form Do not count the 16 days you spent in the United States. 1040 ez tax form The 330th day, May 12, 2013, is the last day of a 12-month period. 1040 ez tax form Count backward 12 months from May 11, 2013, to find the first day of this 12-month period, May 12, 2012. 1040 ez tax form This 12-month period runs from May 12, 2012, through May 11, 2013. 1040 ez tax form Count the total days during 2012 that fall within this 12-month period. 1040 ez tax form This is 234 days (May 12, 2012 – December 31, 2012). 1040 ez tax form Multiply $95,100 (the maximum exclusion for 2012) by the fraction 234/366 to find your maximum exclusion for 2012 ($60,802). 1040 ez tax form You figure the maximum exclusion for 2013 in the opposite manner. 1040 ez tax form Beginning with your last full day, September 30, 2013, count backward 330 full days. 1040 ez tax form Do not count the 16 days you spent in the United States. 1040 ez tax form That day, October 20, 2012, is the first day of a 12-month period. 1040 ez tax form Count forward 12 months from October 20, 2012, to find the last day of this 12-month period, October 19, 2013. 1040 ez tax form This 12-month period runs from October 20, 2012, through October 19, 2013. 1040 ez tax form Count the total days during 2013 that fall within this 12-month period. 1040 ez tax form This is 292 days (January 1, 2013 – October 19, 2013). 1040 ez tax form Multiply $97,600, the maximum limit, by the fraction 292/365 to find your maximum exclusion for 2013 ($78,080). 1040 ez tax form Choosing the Exclusion The foreign earned income exclusion is voluntary. 1040 ez tax form You can choose the exclusion by completing the appropriate parts of Form 2555. 1040 ez tax form When You Can Choose the Exclusion Your initial choice of the exclusion on Form 2555 or Form 2555-EZ generally must be made with one of the following returns. 1040 ez tax form A return filed by the due date (including any extensions). 1040 ez tax form A return amending a timely-filed return. 1040 ez tax form Amended returns generally must be filed by the later of 3 years after the filing date of the original return or 2 years after the tax is paid. 1040 ez tax form A return filed within 1 year from the original due date of the return (determined without regard to any extensions). 1040 ez tax form Filing after the above periods. 1040 ez tax form   You can choose the exclusion on a return filed after the periods described above if you owe no federal income tax after taking into account the exclusion. 1040 ez tax form If you owe federal income tax after taking into account the exclusion, you can choose the exclusion on a return filed after the periods described earlier if you file before the IRS discovers that you failed to choose the exclusion. 1040 ez tax form Whether or not you owe federal income tax after taking the exclusion into account, if you file your return after the periods described earlier, you must type or legibly print at the top of the first page of the Form 1040 “Filed pursuant to section 1. 1040 ez tax form 911-7(a)(2)(i)(D). 1040 ez tax form ” If you owe federal income tax after taking into account the foreign earned income exclusion and the IRS discovered that you failed to choose the exclusion, you may still be able to choose the exclusion. 1040 ez tax form You must request a private letter ruling under Income Tax Regulation 301. 1040 ez tax form 9100-3 and Revenue Procedure 2013-1, 2013-1 I. 1040 ez tax form R. 1040 ez tax form B. 1040 ez tax form 1, available at www. 1040 ez tax form irs. 1040 ez tax form gov/irb/2013-01_IRB/ar06. 1040 ez tax form html. 1040 ez tax form Effect of Choosing the Exclusion Once you choose to exclude your foreign earned income, that choice remains in effect for that year and all later years unless you revoke it. 1040 ez tax form Foreign tax credit or deduction. 1040 ez tax form