File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2012 Irs Form 1040

Can I File My 2010 TaxesA Software With 1040xReal Life Tax Filing Block Military Nonmilitary1040x Form InstructionsH&r Block Online TaxesTax Form 1040nrIncome Tax PreparationH And R Block Free Military1040ez For 2010Free State Filing Only2007 TaxesFree TaxTaxact Online 2012How To Do State Tax ReturnFree State Tax FormPrint 1040 Federal Tax Form 2011Army Free Turbo Tax2012 1040x Tax FormIrs Tax Forms 2011Taxslayer Com1040x FormsHow Can I Amend My 2011 Tax Return1040ez 2011 File OnlineAmend 2011 Tax ReturnE File Back TaxesIrs 2010 Tax FormsHrblockonlineMy Pay MilFile State Returns For Free2011 Tax FormFree State Return OnlyHrblock Free FileVita Tax PreparationVita Tax Program 2012 LocationsH & R Block Free Tax FilingState Taxes Online For FreeCan I File My 2012 Taxes In 2014File 1040x Online FreeFile State Federal Taxes FreeState Tax Return 2013

2012 Irs Form 1040

2012 irs form 1040 15. 2012 irs form 1040   Venta de su Vivienda Table of Contents Recordatorio Introduction Useful Items - You may want to see: Vivienda Principal Cómo Calcular las Pérdidas o Ganancias Precio de Venta Cantidad Recibida Base Ajustada Cantidad de Pérdidas o Ganancias Enajenaciones que no Sean Ventas Cómo Determinar la Base Cómo Excluir las GananciasExclusión Máxima Requisitos de Propietario y de Uso Exclusión Máxima Reducida Uso Comercial o Alquiler de Vivienda Cómo Declarar la VentaHipoteca financiada por el vendedor. 2012 irs form 1040 Información adicional. 2012 irs form 1040 Situaciones EspecialesExcepción para ventas a personas emparentadas o vinculadas. 2012 irs form 1040 Recuperación (Devolución) de un Subsidio Hipotecario Federal Recordatorio Venta de vivienda con puntos no deducidos. 2012 irs form 1040  Si no ha deducido todos los puntos que pagó para asegurar una hipoteca sobre su vivienda anterior, tal vez pueda deducir los puntos restantes en el año de la venta. 2012 irs form 1040 Consulte Hipoteca que termina antes del plazo de vigencia convenido bajo Puntos en el capítulo 23. 2012 irs form 1040 Introduction Este capítulo explica las reglas tributarias que son aplicables cuando vende su vivienda principal. 2012 irs form 1040 En la mayoría de los casos, su vivienda principal es aquélla en la que vive la mayor parte del tiempo. 2012 irs form 1040 Si vendió su vivienda principal en el año 2013, es posible que pueda excluir de sus ingresos todas las ganancias hasta un máximo de $250,000 ($500,000 en una declaración conjunta, en la mayoría de los casos). 2012 irs form 1040 Consulte Cómo Excluir las Ganancias , más adelante. 2012 irs form 1040 Generalmente, si puede excluir todas las ganancias, no es necesario que declare dicha venta en su declaración de impuestos. 2012 irs form 1040 Si tiene ganancias que no se pueden excluir, éstas son tributables. 2012 irs form 1040 Declare estas ganancias en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés, y en el Anexo D (Formulario 1040). 2012 irs form 1040 Es posible que también tenga que llenar el Formulario 4797, Sales of Business Property (Ventas de propiedad comercial), en inglés. 2012 irs form 1040 Consulte Cómo Declarar la Venta , más adelante. 2012 irs form 1040 Si tiene pérdidas de la venta, generalmente no puede deducirlas en su declaración. 2012 irs form 1040 Sin embargo, podría verse obligado a declararlas. 2012 irs form 1040 Consulte Cómo Declarar la Venta , más adelante. 2012 irs form 1040 Los temas principales de este capítulo son los siguientes: Cómo calcular las pérdidas o ganancias. 2012 irs form 1040 Cómo determinar la base. 2012 irs form 1040 Cómo excluir las ganancias. 2012 irs form 1040 Requisitos de propiedad y de uso. 2012 irs form 1040 Cómo declarar la venta. 2012 irs form 1040 Otros temas incluyen lo siguiente: Uso comercial o alquiler de vivienda. 2012 irs form 1040 Recuperación de un subsidio hipotecario federal. 2012 irs form 1040 Useful Items - You may want to see: Publicación 523 Selling Your Home (Venta de su vivienda), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 547(SP) Hechos Fortuitos, Desastres y Robos Formulario (e Instrucciones) Anexo D (Formulario 1040) Capital Gains and Losses (Ganancias y pérdidas de capital), en inglés 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (Reducción de atributos tributarios debido a la liquidación de deudas), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8949 Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciónes de bienes de capital), en inglés Vivienda Principal Esta sección explica el término “vivienda principal”. 2012 irs form 1040 Generalmente, la vivienda en que usted vive la mayor parte del tiempo es su vivienda principal y puede ser un(a): Casa, Casa flotante, Casa rodante, Apartamento de cooperativa o Condominio. 2012 irs form 1040 Para excluir ganancias según las reglas del presente capítulo, en la mayoría de los casos tiene que haber sido propietario y habitado la propiedad como vivienda principal durante un mínimo de 2 años durante el período de 5 años que termina en la fecha de la venta. 2012 irs form 1040 Terreno. 2012 irs form 1040   Si vende el terreno en que se encuentra ubicada su vivienda principal, pero no la casa misma, no puede excluir ganancias provenientes de la venta del terreno. 2012 irs form 1040 Sin embargo, si vende terrenos baldíos usados como parte de su vivienda principal y contiguos a la misma, tal vez pueda excluir la ganancia proveniente de la venta de dichos terrenos en ciertos casos. 2012 irs form 1040 Vea Vacant land (Terreno baldío), bajo Main Home (Vivienda principal) en la Publicación 523, en inglés, para más información. 2012 irs form 1040 Ejemplo. 2012 irs form 1040 Compra un terreno y traslada su vivienda principal ahí. 2012 irs form 1040 Luego, vende el terreno en que se encuentra ubicada su vivienda principal. 2012 irs form 1040 Esta venta no se considera venta de su vivienda principal y no puede excluir las ganancias provenientes de la venta del terreno. 2012 irs form 1040 Más de una vivienda. 2012 irs form 1040   Si es propietario de más de una vivienda, solamente puede excluir las ganancias de la venta de su vivienda principal. 2012 irs form 1040 Tiene que incluir en sus ingresos las ganancias procedentes de la venta de cualquier otra vivienda. 2012 irs form 1040 Si es propietario de dos viviendas y vive en ambas, su vivienda principal generalmente es aquella en que vive la mayor parte del tiempo durante el año. 2012 irs form 1040 Ejemplo 1. 2012 irs form 1040 Usted es propietario de dos casas, una en Nueva York y otra en Florida. 2012 irs form 1040 Entre 2009 y 2013, usted vive en la casa de Nueva York por 7 meses y en la residencia de Florida durante 5 meses de cada año. 2012 irs form 1040 En la ausencia de hechos y circunstancias que indiquen lo contrario, la casa de Nueva York es su vivienda principal. 2012 irs form 1040 Usted califica para la exclusión de la ganancia de la venta de la casa de Nueva York, pero no por la casa en Florida en el 2013. 2012 irs form 1040 Ejemplo 2. 2012 irs form 1040 Usted es propietario de una casa, pero vive en otra casa que alquila. 2012 irs form 1040 La casa alquilada es su vivienda principal. 2012 irs form 1040 Ejemplo 3. 2012 irs form 1040 Usted es propietario de dos casas, una en Virginia y otra en New Hampshire. 2012 irs form 1040 En 2009 y 2010, usted vivió en la casa de Virginia. 2012 irs form 1040 En 2011 y 2012, vivió en la casa de New Hampshire. 2012 irs form 1040 En 2013, vivió otra vez en la casa de Virginia. 2012 irs form 1040 Su residencia principal en 2009, 2010 y 2013 es la residencia de Virginia. 2012 irs form 1040 En 2011 y 2012, su residencia principal es la residencia de New Hampshire. 2012 irs form 1040 Usted reúne los requisitos para la exclusión de la ganancia de la venta de cualesquiera de las casas (pero no ambas) en el 2013. 2012 irs form 1040 Propiedad usada parcialmente como su vivienda principal. 2012 irs form 1040   Si usa solamente una parte de la propiedad como vivienda principal, las reglas que se abordan en este capítulo son aplicables sólo a las pérdidas o ganancias de la venta de esa parte de la propiedad. 2012 irs form 1040 Para obtener detalles, consulte Uso Comercial o Alquiler de Vivienda , más adelante. 2012 irs form 1040 Cómo Calcular las Pérdidas o Ganancias Para calcular las pérdidas o ganancias procedentes de la venta de su vivienda principal, tiene que saber cuál es el precio de venta, la cantidad recibida y la base ajustada. 2012 irs form 1040 Reste la base ajustada de la cantidad recibida para obtener el total de pérdidas o ganancias. 2012 irs form 1040     Precio de venta     − Gastos de venta       Cantidad recibida       Cantidad recibida     − Base ajustada       Pérdidas o ganancias   Precio de Venta El precio de venta es la cantidad total que recibe por su vivienda. 2012 irs form 1040 Esto incluye dinero y el valor justo de mercado de cualquier otro bien o servicio que reciba y todos los pagarés, hipotecas u otras deudas que adquiere el comprador como parte de la venta. 2012 irs form 1040 Pago efectuado por su empleador. 2012 irs form 1040   Es posible que tenga que vender su vivienda debido a un traslado de trabajo. 2012 irs form 1040 Si su empleador le paga las pérdidas originadas por la venta o gastos de venta, no incluya el pago como parte del precio de venta. 2012 irs form 1040 Su empleador incluirá el pago como salario en el recuadro 1 del Formulario W-2 y usted lo incluirá en los ingresos en la línea 7 del Formulario 1040. 2012 irs form 1040 Opción de compra. 2012 irs form 1040   Si otorga una opción de compra para su vivienda y esa opción se ejecuta, sume al precio de venta de la vivienda la cantidad que reciba por la opción. 2012 irs form 1040 Si la opción no se ejecuta, tiene que declarar la cantidad como ingreso ordinario en el año en que venza la opción. 2012 irs form 1040 Declare esta cantidad en la línea 21 del Formulario 1040. 2012 irs form 1040 Formulario 1099-S. 2012 irs form 1040   Si recibió el Formulario 1099-S, Proceeds From Real Estate Transactions (Utilidades de transacciones de bienes raíces), en inglés, el recuadro 2 Gross Proceeds (Utilidades brutas) debe mostrar la cantidad total que recibió por su vivienda. 2012 irs form 1040   Sin embargo, el recuadro 2 no incluirá el valor justo de mercado de servicios o bienes que no sean dinero en efectivo o pagarés que haya recibido o recibirá. 2012 irs form 1040 En lugar de esto, el recuadro 4 estará marcado para indicar que ha recibido (o que se anticipa que va a recibir) estos bienes. 2012 irs form 1040 Cantidad Recibida La cantidad recibida corresponde al precio de venta menos los gastos de venta. 2012 irs form 1040 Gastos de venta. 2012 irs form 1040   Los gastos de venta incluyen: Comisiones, Cargos por publicidad, Honorarios legales y Cargos de préstamo pagados por el vendedor, como tarifas por colocación de préstamos o “puntos”. 2012 irs form 1040 Base Ajustada Durante el período en el que haya sido propietario de su vivienda, es posible que haya realizado ajustes (aumentos o disminuciones) a la base. 2012 irs form 1040 Esta base ajustada se tiene que determinar antes de poder calcular las pérdidas o ganancias de la venta de su vivienda. 2012 irs form 1040 Para obtener información sobre cómo calcular la base ajustada de su vivienda, consulte Cómo Determinar la Base , más adelante. 2012 irs form 1040 Cantidad de Pérdidas o Ganancias Para calcular la cantidad de pérdidas o ganancias, compare la cantidad recibida con la base ajustada. 2012 irs form 1040 Ganancias de la venta. 2012 irs form 1040   Si la cantidad recibida es mayor que la base ajustada, la diferencia es una ganancia y, a excepción de cualquier parte que pueda excluir, dicha ganancia suele ser tributable. 2012 irs form 1040 Pérdidas de la venta. 2012 irs form 1040   Si la cantidad recibida es menor que la base ajustada, la diferencia es una pérdida. 2012 irs form 1040 Las pérdidas provenientes de la venta de su vivienda principal no se pueden deducir. 2012 irs form 1040 Vivienda de propiedad conjunta. 2012 irs form 1040   Si usted y su cónyuge venden su vivienda de propiedad conjunta y presentan una declaración conjunta, debe calcular sus pérdidas o ganancias como si fueran un solo contribuyente. 2012 irs form 1040 Declaraciones por separado. 2012 irs form 1040   Si usted y su cónyuge presentan declaraciones por separado, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. 2012 irs form 1040 Generalmente, dicha participación está determinada por la ley estatal. 2012 irs form 1040 Copropietarios no casados. 2012 irs form 1040   Si usted y un copropietario que no sea su cónyuge venden su vivienda de propiedad conjunta, cada uno tiene que calcular sus propias pérdidas o ganancias conforme a su participación en la propiedad de la vivienda. 2012 irs form 1040 Cada uno debe aplicar las reglas que se abordan en este capítulo de manera individual. 2012 irs form 1040 Enajenaciones que no Sean Ventas Hay ciertas reglas especiales para otras enajenaciones de su vivienda principal. 2012 irs form 1040 Ejecución hipotecaria o embargo de bienes. 2012 irs form 1040   Si su vivienda estuvo sujeta a juicio hipotecario o embargo, ésto se considera enajenación de la vivienda principal. 2012 irs form 1040 Consulte la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo y abandonos), en inglés, para calcular si tiene ingreso ordinario, pérdidas o ganancias. 2012 irs form 1040 Abandono. 2012 irs form 1040   Si abandona su vivienda, vea la Publicación 4681, en inglés, para determinar si usted tiene ingresos ordinarios, ganancia o pérdida. 2012 irs form 1040 Intercambio de viviendas. 2012 irs form 1040   Si intercambia su antigua vivienda por otra, trate el intercambio como una compraventa. 2012 irs form 1040 Ejemplo. 2012 irs form 1040 Usted habitaba y era propietario de una vivienda que tenía una base ajustada de $41,000. 2012 irs form 1040 Un agente de bienes raíces aceptó su antigua vivienda por un valor de $50,000 como pago parcial para la compra de una nueva vivienda con un valor de $80,000. 2012 irs form 1040 Esta transacción se trata como venta de su antigua vivienda por $50,000 con una ganancia de $9,000 ($50,000 – $41,000). 2012 irs form 1040 Si el agente de bienes raíces le hubiese concedido $27,000 y hubiese asumido su hipoteca por pagar de $23,000 sobre su antigua vivienda, el precio de venta aún sería $50,000 (los $27,000 concedidos para el intercambio más la hipoteca de $23,000 que asumió). 2012 irs form 1040 Traspaso a cónyuge. 2012 irs form 1040   Si traspasa su vivienda a su cónyuge, o lo traspasa a su ex cónyuge por causa de divorcio, en la mayoría de los casos no hay pérdidas ni ganancias. 2012 irs form 1040 Esto es cierto aun si recibe dinero en efectivo u otra compensación por su vivienda. 2012 irs form 1040 Por lo tanto, no son aplicables las reglas de este capítulo. 2012 irs form 1040 Información adicional. 2012 irs form 1040   Si necesita más información, consulte Transfer to spouse (Traspaso a cónyuge) en la Publicación 523, y Property Settlements (Liquidaciones de bienes) en la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), ambas en inglés. 2012 irs form 1040 Conversión involuntaria. 2012 irs form 1040   Si su vivienda es destruida o expropiada, y usted recibe dinero u otros bienes a cambio, como el pago de un seguro o indemnización por causa de expropiación forzosa, esto es una enajenación. 2012 irs form 1040 Esto se considera una venta y quizás pueda excluir la totalidad o parte de la ganancia proveniente de la destrucción o expropiación de su vivienda, según se explica más adelante, bajo Situaciones Especiales . 2012 irs form 1040 Cómo Determinar la Base Debe saber cuál es la base de su vivienda para poder calcular toda pérdida o ganancia al momento de la venta. 2012 irs form 1040 La base de su vivienda se determina dependiendo de cómo la obtuvo. 2012 irs form 1040 Generalmente, la base es el costo de la vivienda si la compró o construyó. 2012 irs form 1040 Si la obtuvo de alguna otra manera (herencia, regalo, etc. 2012 irs form 1040 ), la base, por lo general, es el valor justo de mercado cuando la recibió o la base ajustada del dueño anterior. 2012 irs form 1040 Mientras fue propietario de su vivienda, es posible que realizara ajustes (aumentos o disminuciones) a la base de su vivienda. 2012 irs form 1040 El resultado de estos ajustes es la base ajustada de la vivienda, la cual se usa para calcular las pérdidas o ganancias de la venta de la misma. 2012 irs form 1040 Consulte Base Ajustada , más adelante. 2012 irs form 1040 Puede obtener más información sobre la base y la base ajustada en el capítulo 13 de esta publicación y en la Publicación 523, en inglés. 2012 irs form 1040 Costo como Base El costo de la propiedad es la cantidad que pagó por ella en efectivo o a través de obligaciones de deuda, otros bienes o servicios. 2012 irs form 1040 Compra. 2012 irs form 1040   Si compró una vivienda, la base es lo que a usted le cuesta. 2012 irs form 1040 Esto incluye el precio de compra y ciertos costos de cierre. 2012 irs form 1040 En la mayoría de los casos, el precio de compra incluye su pago inicial o enganche y toda deuda que haya entregado al vendedor en pago por la vivienda, como una primera o segunda hipoteca o pagarés. 2012 irs form 1040 Si construye una vivienda o contrata a terceros para construirla, su precio de compra puede incluir los costos de construcción, como se explica en la Publicación 523, en inglés. 2012 irs form 1040 Gastos de transacción o costos de cierre. 2012 irs form 1040   Al momento de comprar su vivienda, es posible que haya tenido costos de cierre además del precio del contrato de la propiedad. 2012 irs form 1040 Puede incluir en la base algunos de los gastos de transacción y costos de cierre que pagó por la compra de la vivienda, pero no puede incluir en la base los cargos y costos por la obtención de un préstamo hipotecario. 2012 irs form 1040 Un cargo que se paga por la compra de la vivienda es todo cargo que hubiera tenido que pagar aún si hubiera pagado por ella en efectivo (es decir, sin tener que financiarla). 2012 irs form 1040   El capítulo 13 indica algunos de los gastos de transacción y costos de cierre que puede incluir en la base de su propiedad, incluida su vivienda. 2012 irs form 1040 Asimismo, indica algunos de los costos de cierre que no se pueden incluir en la base. 2012 irs form 1040   Además, consulte la Publicación 523, en inglés, para información adicional y una definición de la base distinta a la del costo. 2012 irs form 1040 Base Ajustada La base ajustada es su costo u otra base a la que se le restan o suman ciertas cantidades. 2012 irs form 1040 Para calcular su base ajustada, puede utilizar la Hoja de Trabajo 1 de la Publicación 523, en inglés. 2012 irs form 1040 No utilice la Hoja de Trabajo 1 si adquirió participación en su vivienda de un difunto que falleció en 2010 y cuyo albacea ha presentado el Formulario 8939, Allocation of Increase in Basis for Property Acquired From a Decedent (Distribución del aumento en la base de propiedad adquirida de un difunto), en inglés. 2012 irs form 1040 Aumentos a la base. 2012 irs form 1040   Incluyen lo siguiente: Ampliación y otras mejoras que tengan una vida útil superior a 1 año. 2012 irs form 1040 Tasaciones especiales para mejoras locales. 2012 irs form 1040 Toda cantidad que usted haya gastado después de un hecho fortuito para restaurar la propiedad dañada. 2012 irs form 1040 Mejoras. 2012 irs form 1040   Éstas agregan valor a su vivienda, prolongan su vida útil o la adaptan para nuevos usos. 2012 irs form 1040 Debe sumar a la base de la propiedad el costo de las ampliaciones y otras mejoras realizadas. 2012 irs form 1040   Por ejemplo, instalar una sala de recreación u otro baño en su sótano sin mejoras, levantar una cerca nueva, instalar nueva plomería o cablería, colocar un nuevo techo o pavimentar la entrada al garaje son actividades que constituyen mejoras. 2012 irs form 1040 Una ampliación a su vivienda, como una nueva terraza, un solario o un garaje, también constituye una mejora. 2012 irs form 1040 Reparaciones. 2012 irs form 1040   Éstas mantienen su vivienda en buenas condiciones, pero no le agregan valor ni prolongan su vida útil. 2012 irs form 1040 No sume el costo a la base de su propiedad. 2012 irs form 1040   Pintar el interior y exterior de su casa, reparar canaletas o pisos, reparar goteras o yeso y reemplazar ventanas rotas son ejemplos de reparaciones. 2012 irs form 1040 Disminuciones a la base. 2012 irs form 1040   Incluyen lo siguiente: Liquidaciones de la deuda calificada sobre la vivienda principal excluidas de ingreso. 2012 irs form 1040 La cancelación parcial o completa del ingreso por una deuda que se excluyó debido a su quiebra o insolvencia. 2012 irs form 1040 Para obtener más detalles, vea la Publicación 4681, en inglés. 2012 irs form 1040 Ganancias aplazadas provenientes de la venta de una vivienda anterior antes del 7 de mayo de 1997. 2012 irs form 1040 Pérdidas fortuitas deducibles. 2012 irs form 1040 Pagos de seguro que haya recibido o que espera recibir por pérdidas fortuitas. 2012 irs form 1040 Pagos que haya recibido por otorgar una servidumbre o un derecho de paso. 2012 irs form 1040 Depreciación permitida o permisible si usó su vivienda para fines comerciales o de alquiler. 2012 irs form 1040 Créditos relacionados con la eficiencia energética, permitidos por gastos incurridos en el hogar. 2012 irs form 1040 Reste del aumento a la base, que de otra manera se permitiría por gastos en la vivienda, por la cantidad del crédito permitido por dichos gastos. 2012 irs form 1040 Crédito tributario por adopción que haya declarado por mejoras agregadas a la base de su vivienda. 2012 irs form 1040 Pagos no tributables de un programa de asistencia para adopción de su empleador que haya utilizado para mejoras realizadas agregadas a la base de su vivienda. 2012 irs form 1040 Subsidio por ahorro de energía excluido de su ingreso bruto porque lo recibió (directa o indirectamente) de alguno de los servicios públicos después de 1992 para comprar o instalar un medio de ahorro de energía. 2012 irs form 1040 Un medio de ahorro de energía es una instalación o modificación principalmente diseñada para reducir el consumo de electricidad o gas natural, o para mejorar el uso de la demanda de energía de una vivienda. 2012 irs form 1040 Crédito tributario para el comprador de su primera vivienda en el Distrito de Columbia (permisible para la compra de una primera vivienda en el Distrito de Columbia a partir del 5 de agosto de 1997 y antes del 1 de enero del 2012). 2012 irs form 1040 Impuesto general de ventas (permitido a partir del 2004 y antes del 2014) reclamado como una deducción detallada en el Anexo A (Formulario 1040) que fue impuesto por la compra de bienes muebles, tales como una casa flotante usada como su hogar or casa móvil. 2012 irs form 1040 Liquidaciones de la deuda calificada sobre la vivienda principal. 2012 irs form 1040   Quizás pueda excluir de los ingresos brutos una liquidación de la deuda calificada sobre una vivienda principal. 2012 irs form 1040 Esta exclusión corresponde a liquidaciones efectuadas después de 2006 y antes de 2014. 2012 irs form 1040 Si opta por excluir estos ingresos, tiene que restar de la base de la vivienda principal (pero no por debajo de cero) la cantidad excluida de los ingresos brutos. 2012 irs form 1040   Presente el Formulario 982, en inglés, junto con la declaración de impuestos. 2012 irs form 1040 Vea las instrucciones del mismo para información detallada. 2012 irs form 1040 Documentación. 2012 irs form 1040 Debe mantener documentación para demostrar la base ajustada de su vivienda. 2012 irs form 1040 Normalmente, tiene que conservar dicha documentación durante 3 años después de la fecha de vencimiento para presentar la declaración del año tributario en el que vendió su vivienda. 2012 irs form 1040 Sin embargo, si vendió su vivienda antes del 7 de mayo de 1997 y aplazó el impuesto sobre las ganancias, la base de esa vivienda afecta la base de la nueva vivienda que compró. 2012 irs form 1040 Conserve la documentación que demuestre la base de ambas viviendas todo el tiempo que sea necesario para efectos de impuestos. 2012 irs form 1040 La documentación que debe conservar incluye: Comprobante del precio de compra y gastos de compra de la vivienda; Comprobantes y otra documentación de todas las mejoras, ampliaciones y otros elementos que afecten la base ajustada de la vivienda; Toda hoja de trabajo y otros cálculos que haya usado para calcular la base ajustada de la vivienda que vendió, las ganancias o pérdidas de la venta, la exclusión y las ganancias tributables; Todo Formulario 982, en inglés, que haya presentado para declarar una liquidación de la deuda calificada sobre la vivienda principal; Todo Formulario 2119, Sale of Your Home (Venta de su vivienda), en inglés, que haya presentado para aplazar la ganancia proveniente de la venta de una vivienda anterior antes del 7 de mayo de 1997 y Toda hoja de trabajo que haya usado para preparar el Formulario 2119, como la Adjusted Basis of Home Sold Worksheet (Hoja de trabajo de base ajustada de vivienda vendida) o Capital Improvements Worksheet (Hoja de trabajo de mejoras de capital) de las Instrucciones del Formulario 2119, en inglés, u otra fuente de cálculos. 2012 irs form 1040 Cómo Excluir las Ganancias Es posible que reúna los requisitos para excluir de su ingreso la totalidad o parte de las ganancias obtenidas de la venta de su vivienda principal. 2012 irs form 1040 Esto significa que, si reúne los requisitos, no tendrá que pagar impuestos sobre las ganancias hasta el límite descrito bajo Exclusión Máxima , presentado a continuación. 2012 irs form 1040 Para tener derecho a esta opción, tiene que satisfacer los requisitos de propietario y de uso que se describen más adelante. 2012 irs form 1040 Puede optar por no declarar la exclusión, incluyendo las ganancias obtenidas de la venta en los ingresos brutos en su declaración de impuestos para el año de la venta. 2012 irs form 1040 Puede utilizar la Hoja de Trabajo 2 de la Publicación 523 para calcular la cantidad de la exclusión y ganancia tributable, si la hubiera. 2012 irs form 1040 Si obtiene alguna ganancia tributable de la venta de su vivienda, podría verse obligado a aumentar la retención del impuesto o pagar impuestos estimados. 2012 irs form 1040 Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés. 2012 irs form 1040 Exclusión Máxima Puede excluir hasta $250,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) de la venta de su vivienda principal si se cumplen todas las siguientes condiciones: Usted reúne los requisitos de propietario. 2012 irs form 1040 Usted reúne los requisitos de uso. 2012 irs form 1040 Durante el período de 2 años inmediatamente anterior a la fecha de la venta no excluyó ganancias obtenidas de la venta de otra vivienda. 2012 irs form 1040 Para detalles sobre ganancias asignadas a períodos de uso no calificados, vea Períodos de uso no calificado, más adelante. 2012 irs form 1040 Tal vez pueda excluir hasta $500,000 de las ganancias (aparte de las ganancias asignadas a períodos de uso no calificadas) obtenidas de la venta de su vivienda principal si está casado, presenta una declaración conjunta y reúne los requisitos enumerados en el tema sobre las reglas especiales correspondientes a declaraciones conjuntas, bajo Personas Casadas , más adelante. 2012 irs form 1040 Requisitos de Propietario y de Uso Para reclamar una exclusión, tiene que satisfacer los requisitos de propietario y de uso. 2012 irs form 1040 Esto significa que durante el período de 5 años inmediatamente anterior a la fecha de la venta, usted tiene que haber: Sido propietario de la vivienda durante un mínimo de 2 años (requisito de propietario) y Vivido en la vivienda como su vivienda principal durante un mínimo de 2 años (requisito de uso). 2012 irs form 1040 Excepción. 2012 irs form 1040   Si fue propietario y vivió en la propiedad como su vivienda principal por menos de 2 años, en algunos casos aún puede reclamar una exclusión. 2012 irs form 1040 Sin embargo, la cantidad máxima que podría excluir sería menor. 2012 irs form 1040 Consulte Exclusión Máxima Reducida , más adelante. 2012 irs form 1040 Ejemplo 1 —posesión y ocupación de la vivienda durante 2 años. 2012 irs form 1040 Amanda compró su vivienda principal y se mudó a ésta en septiembre del año 2011. 2012 irs form 1040 Vendió la vivienda con ganancias en octubre de 2013. 2012 irs form 1040 Durante el período de 5 años que finalizó en la fecha de la venta en octubre de 2013, ella fue propietaria de la vivienda y vivió en ella más de 2 años. 2012 irs form 1040 Por lo tanto, satisface los requisitos de propietario y de uso. 2012 irs form 1040 Ejemplo 2 —satisfacción del requisito de propiedad, pero no de uso. 2012 irs form 1040 Daniel compró una vivienda, vivió en ella durante 6 meses, se mudó y nunca volvió a vivir en la casa. 2012 irs form 1040 Luego la vendió con ganancias. 2012 irs form 1040 Fue propietario de la vivienda durante el período completo de 5 años inmediatamente anterior a la fecha de la venta. 2012 irs form 1040 Él satisface el requisito de propietario, pero no el de uso. 2012 irs form 1040 No puede excluir ninguna parte de sus ganancias procedentes de la venta, a menos que haya reunido los requisitos para una exclusión máxima reducida (como se explica más adelante). 2012 irs form 1040 Período de Propietario y de Uso Los 2 años de propietario y de uso requeridos durante el período de 5 años inmediatamente anterior a la fecha de la venta no tienen que ser continuos ni ocurrir simultáneamente. 2012 irs form 1040 Satisface los requisitos si puede demostrar que fue propietario y vivió en la propiedad como su vivienda principal durante 24 meses completos o 730 días (365 × 2) durante el período de 5 años inmediatamente anterior a la fecha de la venta. 2012 irs form 1040 Ausencia temporal. 2012 irs form 1040   Las ausencias temporales breves por vacaciones u otras ausencias estacionales, aun si alquila la propiedad durante estas ausencias, se consideran períodos de uso. 2012 irs form 1040 En los siguientes ejemplos, se supone que la exclusión máxima reducida (explicada más adelante) no es aplicable a las ventas. 2012 irs form 1040 Ejemplo 1. 2012 irs form 1040 David Gallegos, soltero, compró una vivienda y se mudó a ella el 1 de febrero de 2011. 2012 irs form 1040 En 2011 y 2012, David se ausentó de su casa en el verano por dos meses mientras se tomaba unas vacaciones. 2012 irs form 1040 Vendió la casa el 1 de marzo del año 2013. 2012 irs form 1040 Aunque el período total en el que David usó su casa es menos de 2 años (21 meses), puede excluir toda ganancia hasta $250,000 ya que cumple con los requisitos. 2012 irs form 1040 Las vacaciones de 2 meses son ausencias cortas temporales y se cuentan como períodos de uso al determinar si David usó la casa los 2 años exigidos. 2012 irs form 1040 Ejemplo 2. 2012 irs form 1040 El profesor Pablo Barba, soltero, compró una casa y se mudó a ella el 18 de agosto de 2010. 2012 irs form 1040 Vivió en ella como su vivienda principal en forma continua hasta el 5 de enero de 2012, fecha en que viajó al extranjero para disfrutar de un año sabático. 2012 irs form 1040 El 6 de febrero de 2013, un mes después de regresar de la ausencia, vendió la casa con ganancias. 2012 irs form 1040 Dado que su ausencia no fue una ausencia temporal breve, no puede incluir el período de ausencia para satisfacer el requisito de uso de 2 años. 2012 irs form 1040 No puede excluir parte alguna de sus ganancias porque no usó ese domicilio por los 2 años exigidos. 2012 irs form 1040 Satisfacción de los requisitos de propietario y de uso durante períodos diferentes. 2012 irs form 1040   Puede satisfacer los requisitos de propietario y de uso durante períodos diferentes de 2 años. 2012 irs form 1040 Sin embargo, tiene que satisfacer ambos requisitos durante el período de 5 años inmediatamente anterior a la fecha de la venta. 2012 irs form 1040 Ejemplo. 2012 irs form 1040 A partir del 2002, Elena Jara vivía en un apartamento alquilado. 2012 irs form 1040 Posteriormente, el edificio de apartamentos se transformó en condominios y compró su mismo apartamento el 3 de diciembre de 2010. 2012 irs form 1040 En el año 2011, Elena se enfermó y el 14 de abril de ese año se mudó a la casa de su hija. 2012 irs form 1040 El 12 de julio de 2013, mientras aún vivía en casa de su hija, Elena vendió su condominio. 2012 irs form 1040 Elena puede excluir las ganancias provenientes de la venta de su condominio porque satisfizo los requisitos de propietario y de uso durante el período de 5 años del 13 de julio de 2008 al 12 de julio de 2013, fecha en que vendió su condominio. 2012 irs form 1040 Ella fue propietaria del condominio desde el 3 de diciembre del año 2010 hasta el 12 de julio del año 2013 (más de 2 años). 2012 irs form 1040 Vivió en la propiedad desde el 13 de julio del año 2008 (inicio del período de 5 años) hasta el 14 de abril del año 2011 (más de 2 años). 2012 irs form 1040 El tiempo que Elena vivió en la casa de su hija durante el período de 5 años se puede contar para el período de propietario y el tiempo que vivió en su apartamento alquilado durante esos 5 años se puede contar para el período de uso. 2012 irs form 1040 Apartamento de cooperativa. 2012 irs form 1040   Si, como inquilino-accionista, vendió acciones en una cooperativa de viviendas, los requisitos de propietario y de uso se satisfacen siempre y cuando durante el período de 5 años inmediatamente anterior a la fecha de la venta usted: Haya sido propietario de las acciones durante un mínimo de 2 años y Haya vivido en la casa o apartamento que sus acciones le dan derecho a ocupar como su vivienda principal durante un mínimo de 2 años. 2012 irs form 1040 Excepciones a los Requisitos de Propietario y de Uso Los siguientes temas abordan excepciones a los requisitos de propietario y de uso para ciertos contribuyentes. 2012 irs form 1040 Excepción para personas incapacitadas. 2012 irs form 1040   Existe una excepción al requisito de uso si: Queda física o mentalmente incapacitado para cuidarse a sí mismo y Fue propietario y vivió en su casa como su vivienda principal por un total mínimo de un año durante el período de 5 años antes de la venta de su vivienda. 2012 irs form 1040 Conforme a esta excepción, se considera que vive en la vivienda durante todo momento en el período de 5 años en que haya sido propietario de ella y haya vivido en un establecimiento (incluido un hogar de ancianos) con licencia emitida por un estado o subdivisión política para cuidar personas en esa situación. 2012 irs form 1040 Si satisface esta excepción al requisito de uso, aún tiene que satisfacer el requisito de propietario de 2 de los 5 años para reclamar la exclusión. 2012 irs form 1040 Vivienda anterior destruida o expropiada. 2012 irs form 1040   Para fines de los requisitos de propietario y de uso, debe sumar el tiempo que fue propietario y vivió en una vivienda anterior destruida o expropiada y el tiempo que fue propietario y vivió en la vivienda de reemplazo de cuya venta desea excluir las ganancias. 2012 irs form 1040 Esta regla es aplicable si alguna parte de la base de la vivienda que vendió dependía de la base de aquélla destruida o expropiada. 2012 irs form 1040 De lo contrario, tiene que haber sido propietario y vivido en la misma vivienda durante 2 de los 5 años anteriores a la venta, lo cual le permitirá reunir los requisitos para la exclusión. 2012 irs form 1040 Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz. 2012 irs form 1040   Puede optar por suspender el período del requisito de 5 años de propietario y uso durante todo período en el que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” como miembro de los servicios uniformados o del Servicio Diplomático de los Estados Unidos o como empleado de los servicios de inteligencia. 2012 irs form 1040 Puede optar por suspender el período del requisito de 5 años de propietario y uso durante el período que usted o su cónyuge preste “servicio prolongado en forma oficial y calificada” en el extranjero como empleado o voluntario inscrito o voluntario líder del Cuerpo de Paz. 2012 irs form 1040 Esto significa que podría satisfacer el requisito de uso de 2 años aún cuando, debido a su servicio, no haya vivido realmente en su casa por lo menos los 2 años requeridos de los 5 años que terminan en la fecha de la venta. 2012 irs form 1040   Si esto le ayuda a reunir los requisitos para excluir ganancias, puede optar por suspender el período obligatorio de 5 años, presentando una declaración para el año de venta que no incluya las ganancias. 2012 irs form 1040   Para más información sobre la suspensión del período de 5 años, vea Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps (Miembros de los servicios uniformados o del Servicio Diplomático, empleados de los servicios de inteligencia o empleados o voluntarios del Cuerpo de Paz), en la Publicación 523, en inglés. 2012 irs form 1040 Personas Casadas Si usted y su cónyuge presentan una declaración conjunta para el año de la venta y uno de ustedes satisface los requisitos de propiedad y de uso, pueden excluir hasta $250,000 de la ganancia procedente de dicha venta. 2012 irs form 1040 (Sin embargo, consulte Reglas especiales para declaraciones conjuntas , que aparece a continuación). 2012 irs form 1040 Reglas especiales para declaraciones conjuntas. 2012 irs form 1040   Puede excluir hasta $500,000 de la totalidad de la ganancia sobre la venta de su vivienda principal si se cumple lo siguiente: Está casado y presenta una declaración conjunta para el año. 2012 irs form 1040 Usted o su cónyuge cumple el requisito de propietario. 2012 irs form 1040 Usted y su cónyuge cumplen el requisito de uso. 2012 irs form 1040 Durante el período de 2 años que termina en la fecha de la venta, ni usted ni su cónyuge excluyó ganancia alguna proveniente de la venta de otra vivienda. 2012 irs form 1040 Si uno de los dos cónyuges no satisface estos requisitos, la exclusión máxima que el matrimonio puede declarar es el total de las exclusiones máximas a las que tendría derecho cada cónyuge si no estuviese casado y las cantidades se calculasen por separado. 2012 irs form 1040 Para este fin, se considera que cada cónyuge era dueño de la propiedad durante el período en el que uno de los dos fue dueño de la misma. 2012 irs form 1040 Ejemplo 1 —uno de los cónyuges vende una vivienda. 2012 irs form 1040 Emilia vende su vivienda en junio de 2013 con una ganancia de $300,000. 2012 irs form 1040 Posteriormente en ese año, se casa con Jaime. 2012 irs form 1040 Ella satisface los requisitos de propiedad y de uso, pero Jaime no. 2012 irs form 1040 Emilia puede excluir hasta $250,000 de las ganancias en una declaración por separado o conjunta para el año 2013. 2012 irs form 1040 La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Jaime no cumple el requisito de uso. 2012 irs form 1040 Ejemplo 2 —cada cónyuge vende una vivienda. 2012 irs form 1040 El caso es igual al del Ejemplo 1 , excepto que Jaime también vende una vivienda en el año 2013 con una ganancia de $200,000 antes de casarse con Emilia. 2012 irs form 1040 Él satisface los requisitos de propietario y de uso en su vivienda pero Emilia no. 2012 irs form 1040 Emilia puede excluir $250,000 de las ganancias y Jaime puede excluir $200,000 de las ganancias de la venta de sus propias viviendas. 2012 irs form 1040 Sin embargo, Emilia no puede utilizar la exclusión no usada de Jaime para excluir más de $250,000 de las ganancias. 2012 irs form 1040 Por lo tanto, Emilia y Jaime tienen que reconocer $50,000 de las ganancias de la venta de la vivienda de Emilia. 2012 irs form 1040 La exclusión máxima de $500,000 para ciertas declaraciones conjuntas no es aplicable en este caso, ya que Emilia y Jaime ambos no cumplen el requisito de uso para el mismo hogar. 2012 irs form 1040 Venta de la vivienda principal por el cónyuge sobreviviente. 2012 irs form 1040   Si su cónyuge murió y usted no se volvió a casar antes de la fecha de la venta, se considera que ha sido propietario y ha vivido en la propiedad como su vivienda principal durante todo el período en que su cónyuge fue propietario y vivió en ella como vivienda principal. 2012 irs form 1040   Si reúne todos los siguientes requisitos, puede tener el derecho de excluir hasta $500,000 procedentes de toda ganancia de la venta o del intercambio de su vivienda principal: La venta o el intercambio se realizó después de 2008. 2012 irs form 1040 La venta o el intercambio se realizó dentro de los 2 años después de la fecha del fa- llecimiento de su cónyuge. 2012 irs form 1040 No se ha vuelto a casar. 2012 irs form 1040 Usted y su cónyuge reunían el requisito de uso en la fecha del fallecimiento de su cónyuge. 2012 irs form 1040 Usted o su cónyuge reunían el requisito de propietario en la fecha del fallecimiento de su cónyuge. 2012 irs form 1040 Ni usted ni su cónyuge excluyó ganancia alguna procedente de la venta de otra vivienda durante los últimos 2 años. 2012 irs form 1040 Ejemplo. 2012 irs form 1040   Geraldo es dueño de una casa y habita en la misma como su vivienda principal desde 2009. 2012 irs form 1040 Geraldo y Wilma se casaron el 1 de julio de 2013, y desde esa fecha habitan en la casa de Geraldo considerándola su vivienda principal. 2012 irs form 1040 Geraldo falleció el 15 de agosto de 2013 y Wilma heredó la propiedad. 2012 irs form 1040 Wilma vendió la propiedad el 3 de septiembre de 2013, fecha en la cual no se había vuelto a casar. 2012 irs form 1040 Aunque Wilma fue dueña de la casa y habitó en la misma menos de 2 años, se considera que ha cumplido los requisitos de propiedad y de uso porque el período correspondiente a su propiedad y uso de la casa abarca el período en el que Geraldo fue dueño de la misma y habitó en ella antes de fallecer. 2012 irs form 1040 Vivienda traspasada por cónyuge. 2012 irs form 1040   Si su cónyuge le traspasó su vivienda (o ex cónyuge si el traspaso se relaciona con su divorcio), se considera que ha sido propietario durante todo el período en que su cónyuge fue propietario. 2012 irs form 1040 Uso de vivienda después del divorcio. 2012 irs form 1040   Se considera que ha usado la propiedad como su vivienda principal durante todo el período en que: Usted fue su propietario y Se permita que el cónyuge o ex cónyuge viva en ella conforme a un instrumento de divorcio o separación y éste la usa como vivienda principal. 2012 irs form 1040 Exclusión Máxima Reducida Si no reúne los requisitos para reclamar la exclusión de $250,000 o $500,000, aún puede tener derecho a una exclusión reducida. 2012 irs form 1040 Esto corresponde a aquellas personas que: No satisfagan los requisitos de propietario y de uso o Hayan reclamado la exclusión dentro de 2 años de vender su vivienda actual. 2012 irs form 1040 En los dos casos, para tener derecho a una exclusión reducida, la venta de su vivienda principal tiene que deberse a uno de los siguientes motivos: Un cambio del lugar de empleo. 2012 irs form 1040 Salud. 2012 irs form 1040 Circunstancias imprevistas. 2012 irs form 1040 Circunstancias imprevistas. 2012 irs form 1040   Se considera que la venta de su vivienda principal es por una circunstancia imprevista si el motivo principal de venta es un hecho que usted no hubiera podido anticipar razonablemente antes de comprar y ocupar su vivienda principal. 2012 irs form 1040   Vea la Publicación 523, en inglés, para más información y para utilizar la Worksheet 3 (Hoja de trabajo 3) para calcular la exclusión máxima reducida. 2012 irs form 1040 Uso Comercial o Alquiler de Vivienda Tal vez pueda excluir sus ganancias provenientes de la venta de una vivienda que haya utilizado para fines comerciales o para producir ingresos de alquiler. 2012 irs form 1040 Sin embargo, tiene que satisfacer los requisitos de propietario y de uso. 2012 irs form 1040 Períodos de uso no calificado. 2012 irs form 1040   En la mayoría de los casos, la ganancia de la venta o intercambio de su vivienda principal no calificará para su exclusión en la medida en que las ganancias se asignan a los períodos de uso no calificado. 2012 irs form 1040 Se considera que el uso no calificado es todo período a partir del 2008 en que ni usted ni su cónyuge (o su ex cónyuge) usó la propiedad como vivienda principal con las siguientes excepciones. 2012 irs form 1040 Excepciones. 2012 irs form 1040   Un período de uso no calificado no incluye: Cualquier parte del período de 5 años que termine en la fecha de la venta o intercambio después de la última fecha que usted o su cónyuge usó la vivienda como vivienda principal. 2012 irs form 1040 Cualquier período (que no exceda de un período de 10 años en su totalidad) durante el cual usted (o su cónyuge) están prestando servicio prolongado en forma oficial y calificada: Como miembro de los servicios uniformados, Como miembro del Servicio Diplomático de los Estados Unidos o Como empleado de los servicios de inteligencia, y Cualquier otro período de ausencia temporal (que no exceda de un período de 2 años en su totalidad) debido a un cambio de empleo, condición de salud o tales circunstancias imprevistas que hayan sido especificados por el IRS. 2012 irs form 1040 La ganancia resultante de la venta de la propiedad se divide entre períodos de uso calificado y no calificado a base de la cantidad de tiempo que la propiedad sirvió para uso calificado y no calificado. 2012 irs form 1040 La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso calificado todavía calificará para la exclusión de la venta de su vivienda principal. 2012 irs form 1040 La ganancia derivada de la venta o intercambio de una vivienda principal asignada a períodos de uso no calificado no reunirá los requisitos para la exclusión. 2012 irs form 1040 Cálculos. 2012 irs form 1040   Para calcular la parte de la ganancia que se le asignará al período de uso no calificado, multiplique la ganancia por la siguiente fracción:   Total de uso no calificado durante el período de propietario a partir del 2008      Total del período de propietario   Este cálculo se puede encontrar en la Hoja de Trabajo 2, línea 10, en la Publicación 523, en inglés. 2012 irs form 1040 Ejemplo 1. 2012 irs form 1040 El 23 de mayo de 2007, Amelia (soltera en cada año de este ejemplo) compró una casa. 2012 irs form 1040 Se mudó a la casa en esa fecha y vivió ahí hasta el 31 de mayo de 2009, fecha en la que se mudó de la casa y la puso en alquiler. 2012 irs form 1040 La casa estuvo alquilada desde el 1 de junio de 2009 al 31 de marzo de 2011. 2012 irs form 1040 Amelia reclamó deducciónes por depreciación del 2009 al 2011 por un total de $10,000. 2012 irs form 1040 Amelia se mudó a su casa nuevamente el 1 de abril de 2011 y vivió en ella hasta que la vendió el 31 de enero de 2013 por una ganancia de $200,000. 2012 irs form 1040 Durante el período de 5 años que termina en la fecha de la venta (31 de enero de 2008 – 31 de enero de 2013), Amelia fue la propietaria y vivió en la casa durante más de 2 años, como se indica en la siguiente tabla. 2012 irs form 1040 Período de  5 años Usada como Vivienda Principal Usada como Vivienda de Alquiler 31/01/08 – 31/05/09 16 meses       01/06/09 – 31/03/11   22 meses 01/04/11 – 31/01/13 22 meses         38 meses 22 meses Durante el período que Amelia fue propietaria de la casa (2,080 días), el período de uso no calificado fue de 668 días. 2012 irs form 1040 Amelia divide 668 entre 2,080 y obtiene un decimal (redondeado al menos tres decimales) de 0. 2012 irs form 1040 321. 2012 irs form 1040 Para calcular la ganancia atribuible al período de uso no calificado, se multiplica $190,000 (la ganancia no es atribuible a la deducción por depreciación $10,000) por 0. 2012 irs form 1040 321. 2012 irs form 1040 Debido a que la ganancia atribuible a los períodos no calificados es $60,990, Amelia puede excluir $129,010 de su ganancia. 2012 irs form 1040 Ejemplo 2. 2012 irs form 1040 Guillermo fue propietario de una casa y la usó como su vivienda principal de 2007 a 2010. 2012 irs form 1040 El 1 de enero de 2011, se mudó a otro estado. 2012 irs form 1040 Alquiló su casa desde esa fecha hasta el 30 de abril de 2013, fecha en que la vendió. 2012 irs form 1040 Durante el período de 5 años que termina en la fecha de la venta (1 de mayo de 2008 – 30 de abril de 2013), Guillermo fue el propietario de esa casa y vivió en ella durante más de 2 años. 2012 irs form 1040 Tiene que declarar la venta en el Formulario 4797, en inglés, debido a que la casa era una propiedad de alquiler en la fecha de venta. 2012 irs form 1040 Ya que el período de uso no calificado no incluye cualquier parte del período de 5 años después de la última fecha que Guillermo vivió en su vivienda, él no tiene un período de uso no calificado. 2012 irs form 1040 Puesto que cumplió los requisitos de propietario y de uso, puede excluir ganancias de hasta $250,000. 2012 irs form 1040 No obstante, no puede excluir la parte de las ganancias equivalente a la depreciación que reclamó o que pudo haber reclamado por alquilar la casa, como se explica a continuación. 2012 irs form 1040 Depreciación después del 6 de mayo de 1997. 2012 irs form 1040   Si tenía derecho a declarar deducciones por depreciación porque usó su vivienda para fines comerciales o como propiedad de alquiler, no puede excluir aquella parte de sus ganancias que sea equivalente a cualquier depreciación permitida o permisible como deducción para los períodos después del 6 de mayo de 1997. 2012 irs form 1040 Si puede demostrar mediante documentación adecuada u otras pruebas que la depreciación permitida era menor que la cantidad permisible, puede limitar la cantidad de ganancias obtenidas de modo que dicha cantidad sea igual a la cantidad de depreciación. 2012 irs form 1040 Vea la Publicación 544, en inglés, para información adicional. 2012 irs form 1040 Propiedad usada parcialmente para fines comerciales o de alquiler. 2012 irs form 1040   Si usó la propiedad en parte como vivienda principal y en parte para fines comerciales o para producir ingresos de alquiler, consulte la Publicación 523, en inglés. 2012 irs form 1040 Cómo Declarar la Venta No declare la venta de su vivienda principal del año 2013 en su declaración de impuestos, a menos que: Tenga ganancias y no reúna los requisitos para excluir la totalidad de éstas Tenga ganancias y opte por no excluirlas o Haya recibido un Formulario 1099-S. 2012 irs form 1040 Si algunas de estas situaciones aplican, informe la ganancia total o pérdidas. 2012 irs form 1040 Para detalles de cómo informar las pérdidas o ganancias, vea las Instrucciones para el Anexo D del Formulario 1040 y las Instrucciones del Formulario 8949, en inglés. 2012 irs form 1040 Si usted usó la vivienda para propósitos de negocios o para sacar ingresos por el alquiler, usted posiblemente tenga que usar el Formulario 4797 para informar la venta de la parte de la propiedad usada para negocios o alquiler (o la venta de la propiedad entera, si se usó exclusivamente para negocios o alquiler). 2012 irs form 1040 Consulte la sección Business Use or Rental of Home (Uso de vivienda como negocio o para alquiler), en inglés, en la Publicación 523, y las Instrucciones del Formulario 4797. 2012 irs form 1040 Ventas a plazos. 2012 irs form 1040    Algunas ventas se realizan según acuerdos que estipulan que parte o la totalidad del precio de venta se debe pagar en un año posterior. 2012 irs form 1040 Estas ventas se denominan “ventas a plazos”. 2012 irs form 1040 Si financia la compra del comprador de su casa, en lugar de que éste solicite un préstamo o hipoteca a un banco, probablemente tenga una venta a plazos. 2012 irs form 1040 Tal vez pueda declarar la parte de las ganancias que no puede excluir sobre la base a plazos. 2012 irs form 1040    Use el Formulario 6252, Installment Sale Income (Ingresos de venta a plazos), en inglés, para declarar la venta. 2012 irs form 1040 Anote la exclusión en la línea 15 del Formulario 6252. 2012 irs form 1040 Hipoteca financiada por el vendedor. 2012 irs form 1040   Si vende su vivienda y tiene un pagaré, hipoteca u otro acuerdo financiero, en la mayoría de los casos los pagos que reciba constan de intereses y capital. 2012 irs form 1040 Tiene que declarar por separado como ingreso de intereses los intereses que reciba como parte de cada pago. 2012 irs form 1040 Si el comprador de su vivienda usa la propiedad como vivienda principal o segunda vivienda, también tiene que declarar el nombre, la dirección y el número de Seguro Social (SSN, por sus siglas en inglés) del comprador en la línea 1 del Anexo B (Formulario 1040A o 1040). 2012 irs form 1040 El comprador tiene que darle su SSN y usted tiene que darle el suyo al comprador. 2012 irs form 1040 Si no satisface estos requisitos, es posible que tenga que pagar una multa de $50 por cada incumplimiento. 2012 irs form 1040 Si usted o el comprador no tiene un SSN y no reúne los requisitos para obtener uno, vea Número de Seguro Social , en el capítulo 1. 2012 irs form 1040 Información adicional. 2012 irs form 1040   Para obtener más información acerca de las ventas a plazos, consulte la Publicación 537, Installment Sales (Ventas a plazos), en inglés. 2012 irs form 1040 Situaciones Especiales Las siguientes situaciones especiales pueden afectar su exclusión. 2012 irs form 1040 Venta de vivienda adquirida a través de un intercambio de bienes del mismo tipo. 2012 irs form 1040   No puede reclamar la exclusión si: Adquirió su vivienda a través de un intercambio de bienes del mismo tipo (también conocido como intercambio conforme a la sección 1031) o la base de su vivienda se determina según la base de la vivienda de la persona que la adquirió mediante un intercambio de bienes del mismo tipo (por ejemplo, recibió la vivienda de dicha persona como un regalo) y Vendió la vivienda durante el período de 5 años a partir de la fecha en que se adquirió por medio del intercambio de bienes del mismo tipo. 2012 irs form 1040 Las ganancias provenientes de un intercambio de bienes del mismo tipo no están sujetas al impuesto en la fecha de dicho intercambio. 2012 irs form 1040 Esto quiere decir que las ganancias no se tributarán hasta que venda o enajene de otra manera la propiedad que haya recibido. 2012 irs form 1040 Para diferir ganancias provenientes de un intercambio de bienes del mismo tipo, tiene que haber intercambiado bienes comerciales o de inversión por bienes comerciales o de inversión del mismo tipo. 2012 irs form 1040 Para más información sobre los intercambios de bienes del mismo tipo, vea la Publicación 544, Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de bienes), en inglés. 2012 irs form 1040 Vivienda cedida a través de intercambio de bienes del mismo tipo. 2012 irs form 1040   Si usa su vivienda principal en parte para propósitos comerciales o de alquiler y luego intercambia la misma por otra propiedad, vea la Publicación 523, en inglés. 2012 irs form 1040 Expatriados. 2012 irs form 1040   No puede reclamar la exclusión si el impuesto de expatriación es aplicable en su caso. 2012 irs form 1040 El impuesto de expatriación corresponde a determinados ciudadanos estadounidenses que han renunciado a su ciudadanía (y a determinados residentes de largo plazo que han terminado su residencia). 2012 irs form 1040 Consulte la sección titulada Expatriation Tax (Impuesto de expatriación) en el capítulo 4 de la Publicación 519, U. 2012 irs form 1040 S. 2012 irs form 1040 Tax Guide for Aliens (Guía tributaria de los Estados Unidos para extranjeros), en inglés, para obtener más información acerca del impuesto de expatriación. 2012 irs form 1040 Vivienda destruida o expropiada. 2012 irs form 1040   Si su vivienda fue destruida o expropiada, toda ganancia (por ejemplo, debido a pagos del seguro que recibió) procedente de aquel acontecimiento reúne los requisitos para la exclusión. 2012 irs form 1040   Toda parte de las ganancias que no se pueda excluir (por superar el límite de exclusión máxima), se puede aplazar según las reglas que se explican en las siguientes publicaciones: Publicación 547(SP) en el caso de una vivienda que fue destruida o Capítulo 1 de la Publicación 544, en inglés, en el caso de una vivienda que fue expropiada. 2012 irs form 1040 Venta de participación restante. 2012 irs form 1040   Sujeto a otras reglas del presente capítulo, puede optar por excluir ganancias procedentes de la venta de una participación restante en su vivienda. 2012 irs form 1040 Si elige esta opción, no puede excluir ganancias de la venta de ninguna otra participación en la vivienda que venda por separado. 2012 irs form 1040 Excepción para ventas a personas emparentadas o vinculadas. 2012 irs form 1040   No puede excluir ganancias procedentes de la venta de una participación restante en su vivienda a una persona emparentada o vinculada. 2012 irs form 1040 Las personas emparentadas incluyen a sus hermanos y hermanas, medios hermanos y medias hermanas, cónyuges, antecesores (padres, abuelos, etc. 2012 irs form 1040 ) y descendientes directos (hijos, nietos, etc. 2012 irs form 1040 ). 2012 irs form 1040 Las personas vinculadas también incluyen a ciertas sociedades anónimas, sociedades colectivas, fideicomisos y organizaciones exentas de impuestos. 2012 irs form 1040 Recuperación (Devolución) de un Subsidio Hipotecario Federal Si financió su vivienda a través de un programa de subsidio federal (préstamos de bonos hipotecarios calificados exentos de impuestos o préstamos con certificados de crédito hipotecario), es posible que tenga que devolver la totalidad o parte del beneficio que recibió de ese programa cuando venda o enajene su vivienda. 2012 irs form 1040 Puede recuperar el beneficio al aumentar su impuesto federal sobre el ingreso para el año de la venta. 2012 irs form 1040 Es posible que tenga que pagar este impuesto de recuperación aun si puede excluir sus ganancias del ingreso según las reglas explicadas anteriormente; esa exclusión no afecta el impuesto de recuperación. 2012 irs form 1040 Préstamos sujetos a reglas de recuperación. 2012 irs form 1040   La recuperación es aplicable a préstamos que: Se originaron de las utilidades de bonos hipotecarios calificados o Se basaron en certificados de crédito hipotecario. 2012 irs form 1040 La recuperación también se aplica a las asunciones de estos préstamos. 2012 irs form 1040 Cuándo es aplicable la recuperación. 2012 irs form 1040   La recuperación del subsidio hipotecario federal es aplicable solamente si satisface las dos condiciones siguientes: Dentro de los primeros 9 años después de la fecha de cierre de su préstamo hipotecario, vende o enajena su vivienda, gene- rando ganancias. 2012 irs form 1040 Su ingreso para el año de la enajenación es mayor que el ingreso calificado ajustado de ese año para el tamaño de su familia (en relación a los requisitos de ingresos que tiene que satisfacer una persona para tener derecho a participar en el programa de subsidio federal). 2012 irs form 1040 Cuándo no es aplicable la recuperación. 2012 irs form 1040   La recuperación no es aplicable si le corresponde una de las siguientes situaciones: Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda (QHIL, por sus siglas en inglés) de no más de $15,000 y se usó para hacer modificaciones, reparaciones y mejoras que protejan o mejoren la habitabilidad y la eficiencia energética de su vivienda. 2012 irs form 1040 Su préstamo hipotecario fue un préstamo calificado para mejoras de vivienda de no más de $150,000 para un QHIL que se utiliza con el fin de reparar daños ocasionados a viviendas por el huracán Katrina en la zona de desastre del huracán; para un QHIL financiado por un bono hipotecario calificado, el cual es un Bono de la Zona de Oportunidad del Golfo; o para un QHIL para una vivienda habitada por su dueño en la Zona de Oportunidad del Golfo (Zona GO), Zona GO de Rita o Zona GO de Wilma. 2012 irs form 1040 Vea la Publicación 4492(SP), Información para los Contribuyentes Afectados por los Huracanes Katrina, Rita y Wilma, para información adicional. 2012 irs form 1040 Asimismo, vea la Publicación 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas (Información para contribuyentes afectados de la zona de desastre del Medio Oeste), en inglés, para más información. 2012 irs form 1040 La vivienda se enajena como consecuencia de su muerte. 2012 irs form 1040 Enajena su vivienda más de 9 años después de la fecha de cierre de su préstamo hipotecario. 2012 irs form 1040 Traspasa la vivienda a su cónyuge o a su ex cónyuge por motivos de divorcio, situación en la que no hay ganancias incluidas en sus ingresos. 2012 irs form 1040 Enajena la vivienda con pérdidas. 2012 irs form 1040 Su vivienda resulta destruida por un hecho fortuito y usted la repone en su lugar original dentro de 2 años después del cierre del año tributario en que se produjo la destrucción. 2012 irs form 1040 El período de reemplazo se aumenta para viviendas principales destruidas si su vivienda estaba ubicada en la zona de desastre de Kansas, una de las zonas de desastre del Medio Oeste, la zona del Huracán Katrina u otra zona de desastre declarada como tal por el gobierno federal. 2012 irs form 1040 Para más información, vea Plazo de Reposición, en la Publicación 547(SP). 2012 irs form 1040 Refinancia su préstamo hipotecario (a menos que posteriormente satisfaga todas las condiciones anteriores indicadas bajo Cuándo es aplicable la recuperación ). 2012 irs form 1040 Aviso de cantidades. 2012 irs form 1040   En la fecha de liquidación de su préstamo hipotecario, o en una fecha cercana, deberá recibir un aviso que esta- blezca la cantidad de subsidio federal y cualquier otra información que necesite para calcular su impuesto de recuperación. 2012 irs form 1040 Cómo calcular y declarar la recuperación. 2012 irs form 1040    El impuesto de recuperación se calcula en el Formulario 8828, en inglés. 2012 irs form 1040 Si vende su vivienda y su hipoteca está sujeta a las reglas de recuperación, tiene que presentar el Formulario 8828 aún si no adeuda un impuesto de recuperación. 2012 irs form 1040 Adjunte el Formulario 8828 al Formulario 1040. 2012 irs form 1040 Para obtener más información, vea el Formulario 8828 y las instrucciones correspondientes, en inglés. 2012 irs form 1040 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Updated: Common Input Issues

Many common issues are easy to resolve by following the instructions below. The most frequent issue involves data entry errors.  Please review your return closely before e-filing.  Because Free File Fillable Forms is basic, you must follow the instructions exactly and enter data only on the lines indicated.

Below you will find a few more general tips for successful e-filing and then some more specific issues currently trending for Free File Fillable Forms:

General Tips

  • Many issues can be resolved by simply using the “tab” key which ensures you will see all the data boxes. For example, when you use the tab key, you will see the MI box for your middle initial on the top of the Form 1040.
  • Use the state drop down box in the address field and enter zip code in appropriate box.
  • Check all your data entries before attempting to e-file.
  • Check your social security numbers for accuracy.  Is your dependent’s SSN correct? Is your SSN correct on the Form W2, Box A, Employee’s SSN?
  • Do not use zero “0” in any field unless instructed to do so.
  • If you’re getting a refund by direct deposit, double check your financial account and routing numbers; the routing number must be nine digits.  Be sure to select checking or savings. 
  • Check your withholdings; make sure your W-2 statement withholdings match the amount on your 1040.
  • Check the withholding amount entered Step 2, Section 1 and make sure it equals the amount in Step 2, Section 2, Box A.
  • Verify your identity. Do not guess at your prior year Adjusted Gross Income. This is the most common error we see. If you don’t remember your AGI, you must get an electronic filing PIN at IRS.gov or call 1-866-704-7388.
  • If your filing status is Married Filing Jointly, make sure to include all information for your spouse, especially Step 2 requirements for identify verification and signing the return electronically.
  •  Whenever you’re entering your information on a form or schedule in Free File Fillable Forms and you have a question, just select the button, "Instructions For This Form," at the bottom of the screen.

Specific Issues

I didn’t get the email confirming that my Free File Fillable Forms return was accepted or rejected

  • First, check your email spam/junk folder. 
  • If it’s not there, take the following steps: Return to your Free File Fillable Forms account. (Either through IRS.gov/freefile or freefilefillableforms.com.) 
  • Select “Get E-File Status” from upper left column. If there is no status update, log-on to your account and review your return for accuracy  
  • CAUTION: Make sure to place the current date ("Today's Date") in Step 2, Section 4, Signing This Year's Return
  • Next, select  “E-File Now” button to resubmit.  
  • If your return was successfully e-filed, you will receive 2 emails: one from freefilefillableforms.com saying it was received and a second one from freefilefillableform.com saying it was accepted or rejected by the IRS. If you do not receive these two emails, you have not successfully transmitted your return.

I got this message: Business Rule X0000-005 - The XML data has failed schema validation

This currently is the second most common error we see, and it’s not as scary as it sounds. You will receive this message when there is a data entry error. This is a simple correction.

  • First, your message will identify the form and line number where the error occurred on your return.
  • Look for one of two key phrases in the error message.
  • If you see the phrase “is expected” that means you left blank a required field.
  • If you see the phrase “not facet-valid with” that means you made an entry in the wrong format, i.e. you used a number where it should be blank, or used a description not allowed in the field.
  • For more information, see our Rejected return help page.

“Do the Math” won’t work

Most often, your form is missing data that the program considers necessary to perform the calculation. Use the “tab” key and double check your entries.

Here's a list of some common problems taxpayers have encountered and possible solutions. 

  • 1040 (Form) Line 44 Tax - You must look up your tax in the tax tables and follow the IRS instructions to manually enter an amount on this line.  Don’t forget this step.
  • Schedule 8812 Additional Child Tax Credit, Lines 9, 11, 12 and 13 - You must complete all the prior required lines, including the buttons on line 6, before these lines will calculate.   Check your entries before you e-file.
  • Form 8863, Education Credits (Hope and Lifetime Learning Credits, Line 15 - You are required to complete Part 1. If instructed to put a zero on a line, you must put a zero on that line.
  • Schedule A, Itemized Deductions
    • Line 23 - The amount for this line is populated from the amount(s) you enter in the grey areas under the words, ‘list type and amount’. There are two lines under these words and two fields on each line. The first field is for a description of the ‘Other Expense’ deduction and the second field is for the amount. Enter the description and corresponding amount and ‘Do the math’ will calculate an amount for line 23.
    • Line 29 - Don't forget to manually enter the total amount for your Itemized Deductions on line 29 of the Schedule A.  Line 29 is not a Do the Math calculated field.  Select the “Yes” or “No” button for line 29 and follow the Schedule A instructions for entering an amount on the line 29.  If your answer is No,  Is Form 1040 line 38 over $150,000, then add up all the column amounts, lines 4 through 28, on the Sch A and enter the total amount on line 29.  Check your math.  If  your answer is Yes, line 38 of the Form 1040 is over $150,000 refer to the Itemized Deductions Worksheet for line 29 (page A-13) and then enter the amount you figured on line 29.  After you enter your amount on line 29, then select “Do the Math.”  The amount on line 29 will then transfer and update Line 40 of Form 1040.
  • Schedule C, Profit or Loss from Business Lines 3, 4, 5, and 7 - You must enter the business entity information (A-J) before the lines will calculate.
  • Schedule C-EZ Net Profit or Loss from Business Line 3 - You must enter the business entity information (A-G) before “Do the Math” will calculate.
  • Schedule E, Supplemental Income and Loss, Line 23a, b, etc. - Many lines will not calculate until Part 1 of the form is complete. 

I Can’t Find the Form I need

First, review the list of available Forms You Can Use. You can learn how to add some forms to your return by following the instructions below.

  • Form 4562, Depreciation and Amortization (Including Information on Listed Property -  You must Add the Form 4562 from the “add” button on your Schedule C and/or Schedule E.  You can NOT add the Form 4562 from the “add/view" button.  
  • Form 6198 At-Risk Limitations- Add this form from the “add” button on your Schedule C.
  • Form 8829 Expenses for Business Use of Your Home- Add this form from the “add” button on your line 30 of the Schedule C, Profit or Loss from Business
  • Form 8863, Education Credits (Hope and Lifetime Learning Credits) -
    1. Part III on page 2 for each student for whom you are claiming either credit must be completed before you complete Parts I and II on Page 1.  Some taxpayers can’t find the add button for page 2.  Just go to the top of page 1 of the Form 8863 and click on the add button next to the statement click to enter student information on page 2. 
    2. Make sure you use"Do the Math" for computing line 15 of page 1 of the Form 8863.
    3. Make sure you use the tab key for entering the student’s first name and the last name on line 20. Entered the first name in the first grey field and then use the tab key to enter the last name in the grey field to the right. 
  • Form 8949, Sales and other Dispositions of Capital Assets- Don’t forget to add Page 2 to complete this form.  Complete the Form 8949 before you complete your Schedule D. On the Schedule D, complete lines 1b, 2, 3, 8b, 9, and 10. You may add multiple copies of the Form 8949 if you need additional space to report sales and exchanges of your capital assets.
  • Add Forms W2, W2G and 1099-R in Step 2, Section 1.
  • All other Form 1099’s, including SSA 1099, 1099 INT, 1099 MISC etc. are not available as individual forms in Free File Fillable Forms because you do not have to e-file these statements to IRS.
  • BUT make sure to include all other income from Form 1099 including SSA 1099, 1099 INT, 1099 MISC etc. on your Form 1040. Don’t forget to include your federal withholding amounts from these other Form 1099s in Step 2 Section 2 Box B.

I Can’t Print My Return?

  • If you are having trouble printing and you are using Internet Explorer 8.0 you must upgrade your Internet browser or switch to another computer to print your information.  
  • If you can't print, search for 'print' in General FAQs (PDF) for additional information. Remember, always print your return for your records after you successfully e-file.

I am having problems with my 16a and 16b entries for pensions and annuities on the Form 1040

  • Find your total pension or annuity amount on your Form 1099-R and enter it on line 16a of your Form 1040.
  • Then, enter the taxable portion in 16b to the far right under the column of the Form 1040 where you are entering all of your amounts.
  • Do not enter your taxable amount after “b Taxable amount”.   This “b Taxable amount” field is only reserved for the text: “ROLLOVER”, “PSO”, and “ROLLOVER AND PSO” - Refer to the 1040 instructions to see if either of these 3 descriptions apply to you.
  • When your total pensions and annuities equal your taxable amount, “Do the Math” will automatically remove your amount on line 16a.
  • When your total pensions and annuities is greater than your taxable amount, “Do the Math” will display the total on line 16a and taxable amount you entered to the right of 16b.     

I am getting an error on Line 21, "Other income" on the Form 1040 - List type and amount

  • In certain situations, the form instructions may prompt you to enter information next to a line.   There are 2 parts for you to enter: 1) the description type in the first grey box and then 2) a corresponding amount in the second grey box.  Don’t enter descriptions or $ amounts in the grey fields unless the instructions tell you too.  Generally, leave these fields blank and don't enter a zero or '0" amount unless the instructions tell you too.
  •  Use line 21 of the Form 1040 to report any other taxable income not reported elsewhere on your return or on other schedules.  Make sure you enter the type and then the amount for the Other income to the left of the amount on line 21.  Enter the type of income in the first grey field and then enter the amount in the second grey field.   After you enter the amount in the second grey field, select "Do the Math" and the amount you entered to the left in the grey field will transfer to line 21.   Don't forget to enter the type of other income such as gambling winnings or jury duty pay in the first grey field to the left of the amount.  And if one of your other income description types is net operating loss (NOL), make sure you enter a negative sign "-" before the amount.  To view a list of description types for other income examples on line 21, refer to page 28 of the Form 1040 instructions.  Free File Fillable Forms will automatically display the description type in all upper case letters after selecting Do the Math.

Refer to the tutorial for basic tips before your start Free File Fillable Forms. These tips will improve your chances to successfully e-file without getting errors.

Page Last Reviewed or Updated: 26-Feb-2014

The 2012 Irs Form 1040

2012 irs form 1040 Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. 2012 irs form 1040 Married persons. 2012 irs form 1040 Same-sex marriage. 2012 irs form 1040 Exception. 2012 irs form 1040 Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. 2012 irs form 1040 Amended instrument. 2012 irs form 1040 General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. 2012 irs form 1040 Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. 2012 irs form 1040 It may also be used in determining whether you can claim certain other deductions and credits. 2012 irs form 1040 The filing status you can choose depends partly on your marital status on the last day of your tax year. 2012 irs form 1040 Marital status. 2012 irs form 1040   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). 2012 irs form 1040 If you are married, your filing status is either married filing a joint return or married filing a separate return. 2012 irs form 1040 For information about the single and qualifying widow(er) filing statuses, see Publication 501. 2012 irs form 1040 Unmarried persons. 2012 irs form 1040   You are unmarried for the whole year if either of the following applies. 2012 irs form 1040 You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2012 irs form 1040 You must follow your state law to determine if you are divorced or legally separated. 2012 irs form 1040 Exception. 2012 irs form 1040 If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. 2012 irs form 1040 You have obtained a decree of annulment, which holds that no valid marriage ever existed. 2012 irs form 1040 You must file amended returns (Form 1040X, Amended U. 2012 irs form 1040 S. 2012 irs form 1040 Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. 2012 irs form 1040 The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. 2012 irs form 1040 On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. 2012 irs form 1040 Married persons. 2012 irs form 1040   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. 2012 irs form 1040 An interlocutory decree is not a final decree. 2012 irs form 1040 Same-sex marriage. 2012 irs form 1040   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 irs form 1040 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. 2012 irs form 1040 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. 2012 irs form 1040 For more details, see Publication 501. 2012 irs form 1040 Exception. 2012 irs form 1040   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. 2012 irs form 1040 See Head of Household , later. 2012 irs form 1040 Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. 2012 irs form 1040 If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. 2012 irs form 1040 You can file a joint return even if one of you had no income or deductions. 2012 irs form 1040 If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. 2012 irs form 1040 Nonresident alien. 2012 irs form 1040   To file a joint return, at least one of you must be a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen or resident alien at the end of the tax year. 2012 irs form 1040 If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. 2012 irs form 1040 This means that your combined worldwide incomes are subject to U. 2012 irs form 1040 S. 2012 irs form 1040 income tax. 2012 irs form 1040 These rules are explained in Publication 519, U. 2012 irs form 1040 S. 2012 irs form 1040 Tax Guide for Aliens. 2012 irs form 1040 Signing a joint return. 2012 irs form 1040   Both you and your spouse generally must sign the return, or it will not be considered a joint return. 2012 irs form 1040 Joint and individual liability. 2012 irs form 1040   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. 2012 irs form 1040 This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. 2012 irs form 1040 Divorced taxpayers. 2012 irs form 1040   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. 2012 irs form 1040 This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. 2012 irs form 1040 Relief from joint liability. 2012 irs form 1040   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. 2012 irs form 1040 You can ask for relief no matter how small the liability. 2012 irs form 1040   There are three types of relief available. 2012 irs form 1040 Innocent spouse relief. 2012 irs form 1040 Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. 2012 irs form 1040 Equitable relief. 2012 irs form 1040   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. 2012 irs form 1040 See Relief from liability arising from community property law , later, under Community Property. 2012 irs form 1040    Each kind of relief has different requirements. 2012 irs form 1040 You must file Form 8857 to request relief under any of these categories. 2012 irs form 1040 Publication 971 explains these kinds of relief and who may qualify for them. 2012 irs form 1040 You can also find information on our website at IRS. 2012 irs form 1040 gov. 2012 irs form 1040 Tax refund applied to spouse's debts. 2012 irs form 1040   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. 2012 irs form 1040 This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. 2012 irs form 1040 You can get a refund of your share of the overpayment if you qualify as an injured spouse. 2012 irs form 1040 Injured spouse. 2012 irs form 1040   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. 2012 irs form 1040 An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. 2012 irs form 1040   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. 2012 irs form 1040 Note. 2012 irs form 1040 If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). 2012 irs form 1040 For more information, see Publication 555. 2012 irs form 1040    Refunds that involve community property states must be divided according to local law. 2012 irs form 1040 If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. 2012 irs form 1040   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. 2012 irs form 1040 Follow the instructions for the form. 2012 irs form 1040   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. 2012 irs form 1040 You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. 2012 irs form 1040   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. 2012 irs form 1040 When filed after offset, it can take up to 8 weeks to receive your refund. 2012 irs form 1040 Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. 2012 irs form 1040    An injured spouse claim is different from an innocent spouse relief request. 2012 irs form 1040 An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. 2012 irs form 1040 An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. 2012 irs form 1040 For information on innocent spouses, see Relief from joint liability, earlier. 2012 irs form 1040 Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. 2012 irs form 1040 You can file a separate return even if only one of you had income. 2012 irs form 1040 For information on exemptions you can claim on your separate return, see Exemptions , later. 2012 irs form 1040 Community or separate income. 2012 irs form 1040   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. 2012 irs form 1040 For more information, see Community Income under Community Property, later. 2012 irs form 1040 Separate liability. 2012 irs form 1040   If you and your spouse file separately, you each are responsible only for the tax due on your own return. 2012 irs form 1040 Itemized deductions. 2012 irs form 1040   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. 2012 irs form 1040 Table 1. 2012 irs form 1040 Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. 2012 irs form 1040  Caution: If you live in a community property state, these rules do not apply. 2012 irs form 1040 See Community Property. 2012 irs form 1040 IF you paid . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 AND you . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 THEN you can deduct on your separate federal return. 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. 2012 irs form 1040     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. 2012 irs form 1040         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. 2012 irs form 1040         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. 2012 irs form 1040 The numerator is your gross income and the denominator  is your combined gross income. 2012 irs form 1040     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. 2012 irs form 1040     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. 2012 irs form 1040     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. 2012 irs form 1040 Neither spouse may report the total casualty loss. 2012 irs form 1040 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2012 irs form 1040 Dividing itemized deductions. 2012 irs form 1040   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. 2012 irs form 1040 See Table 1, later. 2012 irs form 1040 Separate returns may give you a higher tax. 2012 irs form 1040   Some married couples file separate returns because each wants to be responsible only for his or her own tax. 2012 irs form 1040 There is no joint liability. 2012 irs form 1040 But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. 2012 irs form 1040 This is because the following special rules apply if you file a separate return. 2012 irs form 1040 Your tax rate generally will be higher than it would be on a joint return. 2012 irs form 1040 Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. 2012 irs form 1040 You cannot take the credit for child and dependent care expenses in most cases. 2012 irs form 1040 You cannot take the earned income credit. 2012 irs form 1040 You cannot take the exclusion or credit for adoption expenses in most cases. 2012 irs form 1040 You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. 2012 irs form 1040 You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. 2012 irs form 1040 If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. 2012 irs form 1040 Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. 2012 irs form 1040 Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). 2012 irs form 1040 Your basic standard deduction, if allowable, is half of that allowed a joint return filer. 2012 irs form 1040 See Itemized deductions , earlier. 2012 irs form 1040 Joint return after separate returns. 2012 irs form 1040   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. 2012 irs form 1040 This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. 2012 irs form 1040 Use Form 1040X to change your filing status. 2012 irs form 1040 Separate returns after joint return. 2012 irs form 1040   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. 2012 irs form 1040 Exception. 2012 irs form 1040   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. 2012 irs form 1040 The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. 2012 irs form 1040 Head of Household Filing as head of household has the following advantages. 2012 irs form 1040 You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. 2012 irs form 1040 Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. 2012 irs form 1040 Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. 2012 irs form 1040 You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. 2012 irs form 1040 Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. 2012 irs form 1040 Requirements. 2012 irs form 1040   You may be able to file as head of household if you meet all the following requirements. 2012 irs form 1040 You are unmarried or “considered unmarried” on the last day of the year. 2012 irs form 1040 You paid more than half the cost of keeping up a home for the year. 2012 irs form 1040 A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). 2012 irs form 1040 However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. 2012 irs form 1040 See Special rule for parent , later, under Qualifying person. 2012 irs form 1040 Considered unmarried. 2012 irs form 1040   You are considered unmarried on the last day of the tax year if you meet all the following tests. 2012 irs form 1040 You file a separate return. 2012 irs form 1040 A separate return includes a return claiming married filing separately, single, or head of household filing status. 2012 irs form 1040 You paid more than half the cost of keeping up your home for the tax year. 2012 irs form 1040 Your spouse did not live in your home during the last 6 months of the tax year. 2012 irs form 1040 Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. 2012 irs form 1040 See Temporary absences , later. 2012 irs form 1040 Your home was the main home of your child, stepchild, or foster child for more than half the year. 2012 irs form 1040 (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. 2012 irs form 1040 ) You must be able to claim an exemption for the child. 2012 irs form 1040 However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. 2012 irs form 1040 The general rules for claiming an exemption for a dependent are shown later in Table 3. 2012 irs form 1040    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. 2012 irs form 1040 See Publication 555 for more information. 2012 irs form 1040 Nonresident alien spouse. 2012 irs form 1040   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. 2012 irs form 1040 However, your spouse is not a qualifying person for head of household purposes. 2012 irs form 1040 You must have another qualifying person and meet the other requirements to file as head of household. 2012 irs form 1040 Keeping up a home. 2012 irs form 1040   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. 2012 irs form 1040 This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 2012 irs form 1040 This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. 2012 irs form 1040 Qualifying person. 2012 irs form 1040    Table 2, later, shows who can be a qualifying person. 2012 irs form 1040 Any person not described in Table 2 is not a qualifying person. 2012 irs form 1040   Generally, the qualifying person must live with you for more than half of the year. 2012 irs form 1040 Table 2. 2012 irs form 1040 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. 2012 irs form 1040 See the text of this publication for the other requirements you must meet to claim head of household filing status. 2012 irs form 1040 IF the person is your . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 AND . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 THEN that person is . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. 2012 irs form 1040     he or she is married and you can claim an exemption for him or her a qualifying person. 2012 irs form 1040     he or she is married and you cannot claim an exemption for him or her not a qualifying person. 2012 irs form 1040 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. 2012 irs form 1040 6     you cannot claim an exemption for him or her not a qualifying person. 2012 irs form 1040     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. 2012 irs form 1040     he or she did not live with you more than half the year not a qualifying person. 2012 irs form 1040     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. 2012 irs form 1040     you cannot claim an exemption for him or her not a qualifying person. 2012 irs form 1040   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. 2012 irs form 1040 2 See Table 3, later, for the tests that must be met to be a qualifying child. 2012 irs form 1040 Note. 2012 irs form 1040 If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. 2012 irs form 1040 If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. 2012 irs form 1040 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. 2012 irs form 1040 4 See Table 3, later, for the tests that must be met to be a qualifying relative. 2012 irs form 1040 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. 2012 irs form 1040 See Multiple Support Agreement in Publication 501. 2012 irs form 1040 6 See Special rule for parent . 2012 irs form 1040 Special rule for parent. 2012 irs form 1040   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. 2012 irs form 1040 However, you must be able to claim an exemption for your father or mother. 2012 irs form 1040 Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. 2012 irs form 1040 You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. 2012 irs form 1040 Death or birth. 2012 irs form 1040   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. 2012 irs form 1040 If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. 2012 irs form 1040 If the person is anyone else, see Publication 501. 2012 irs form 1040 Temporary absences. 2012 irs form 1040   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. 2012 irs form 1040 It must be reasonable to assume that the absent person will return to the home after the temporary absence. 2012 irs form 1040 You must continue to keep up the home during the absence. 2012 irs form 1040 Kidnapped child. 2012 irs form 1040   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. 2012 irs form 1040 You can claim head of household filing status if all the following statements are true. 2012 irs form 1040 The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. 2012 irs form 1040 In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. 2012 irs form 1040 You would have qualified for head of household filing status if the child had not been kidnapped. 2012 irs form 1040   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. 2012 irs form 1040 More information. 2012 irs form 1040   For more information on filing as head of household, see Publication 501. 2012 irs form 1040 Exemptions You can deduct $3,900 for each exemption you claim in 2013. 2012 irs form 1040 However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. 2012 irs form 1040 There are two types of exemptions: personal exemptions and exemptions for dependents. 2012 irs form 1040 If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. 2012 irs form 1040 Personal Exemptions You can claim your own exemption unless someone else can claim it. 2012 irs form 1040 If you are married, you may be able to take an exemption for your spouse. 2012 irs form 1040 These are called personal exemptions. 2012 irs form 1040 Exemption for Your Spouse Your spouse is never considered your dependent. 2012 irs form 1040 Joint return. 2012 irs form 1040   On a joint return, you can claim one exemption for yourself and one for your spouse. 2012 irs form 1040   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. 2012 irs form 1040 Separate return. 2012 irs form 1040   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. 2012 irs form 1040 If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. 2012 irs form 1040 Alimony paid. 2012 irs form 1040   If you paid alimony to your spouse, you cannot take an exemption for your spouse. 2012 irs form 1040 This is because alimony is gross income to the spouse who received it. 2012 irs form 1040 Divorced or separated spouse. 2012 irs form 1040   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. 2012 irs form 1040 This rule applies even if you provided all of your former spouse's support. 2012 irs form 1040 Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. 2012 irs form 1040 You can claim an exemption for a dependent even if your dependent files a return. 2012 irs form 1040 The term “dependent” means: A qualifying child, or A qualifying relative. 2012 irs form 1040 Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. 2012 irs form 1040 For detailed information, see Publication 501. 2012 irs form 1040   Dependent not allowed a personal exemption. 2012 irs form 1040 If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. 2012 irs form 1040 This is true even if you do not claim the dependent's exemption on your return. 2012 irs form 1040 It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. 2012 irs form 1040 Table 3. 2012 irs form 1040 Overview of the Rules for Claiming an Exemption for a Dependent Caution. 2012 irs form 1040 This table is only an overview of the rules. 2012 irs form 1040 For details, see Publication 501. 2012 irs form 1040 • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. 2012 irs form 1040 • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. 2012 irs form 1040 • You cannot claim a person as a dependent unless that person is a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, U. 2012 irs form 1040 S. 2012 irs form 1040 resident alien, U. 2012 irs form 1040 S. 2012 irs form 1040 national, or a resident of Canada or Mexico. 2012 irs form 1040 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. 2012 irs form 1040   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. 2012 irs form 1040     2. 2012 irs form 1040       3. 2012 irs form 1040    4. 2012 irs form 1040    5. 2012 irs form 1040    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. 2012 irs form 1040   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. 2012 irs form 1040   The child must have lived with you for more than half of the year. 2012 irs form 1040 2   The child must not have provided more than half of his or her own support for the year. 2012 irs form 1040   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). 2012 irs form 1040   1. 2012 irs form 1040    2. 2012 irs form 1040       3. 2012 irs form 1040    4. 2012 irs form 1040 The person cannot be your qualifying child or the qualifying child of anyone else. 2012 irs form 1040   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). 2012 irs form 1040   The person's gross income for the year must be less than $3,900. 2012 irs form 1040 3   You must provide more than half of the person's total support for the year. 2012 irs form 1040 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. 2012 irs form 1040 See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. 2012 irs form 1040     1 Exception exists for certain adopted children. 2012 irs form 1040 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 irs form 1040 3 Exception exists for persons who are disabled and have income from a sheltered workshop. 2012 irs form 1040 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. 2012 irs form 1040 See Publication 501. 2012 irs form 1040 You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. 2012 irs form 1040 For more information, see the instructions for your tax return if you file Form 1040A or 1040. 2012 irs form 1040 Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. 2012 irs form 1040 However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. 2012 irs form 1040 Special rule for divorced or separated parents (or parents who live apart). 2012 irs form 1040   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. 2012 irs form 1040 The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. 2012 irs form 1040 The child received over half of his or her support for the year from the parents. 2012 irs form 1040 The child is in the custody of one or both parents for more than half of the year. 2012 irs form 1040 Either of the following applies. 2012 irs form 1040 The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. 2012 irs form 1040 (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. 2012 irs form 1040 A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. 2012 irs form 1040 See Child support under pre-1985 agreement , later. 2012 irs form 1040 Custodial parent and noncustodial parent. 2012 irs form 1040   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. 2012 irs form 1040 The other parent is the noncustodial parent. 2012 irs form 1040   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. 2012 irs form 1040   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). 2012 irs form 1040 Equal number of nights. 2012 irs form 1040   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. 2012 irs form 1040 December 31. 2012 irs form 1040   The night of December 31 is treated as part of the year in which it begins. 2012 irs form 1040 For example, December 31, 2013, is treated as part of 2013. 2012 irs form 1040 Emancipated child. 2012 irs form 1040   If a child is emancipated under state law, the child is treated as not living with either parent. 2012 irs form 1040 See Examples 5 and 6 . 2012 irs form 1040 Absences. 2012 irs form 1040    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. 2012 irs form 1040 But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. 2012 irs form 1040 Parent works at night. 2012 irs form 1040   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. 2012 irs form 1040 On a school day, the child is treated as living at the primary residence registered with the school. 2012 irs form 1040 Example 1 – child lived with one parent greater number of nights. 2012 irs form 1040 You and your child’s other parent are divorced. 2012 irs form 1040 In 2013, your child lived with you 210 nights and with the other parent 156 nights. 2012 irs form 1040 You are the custodial parent. 2012 irs form 1040 Example 2 – child is away at camp. 2012 irs form 1040 In 2013, your daughter lives with each parent for alternate weeks. 2012 irs form 1040 In the summer, she spends 6 weeks at summer camp. 2012 irs form 1040 During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. 2012 irs form 1040 Example 3 – child lived same number of days with each parent. 2012 irs form 1040 Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. 2012 irs form 1040 Your adjusted gross income is $40,000. 2012 irs form 1040 Your ex-spouse's adjusted gross income is $25,000. 2012 irs form 1040 You are treated as your son's custodial parent because you have the higher adjusted gross income. 2012 irs form 1040 Example 4 – child is at parent’s home but with other parent. 2012 irs form 1040 Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. 2012 irs form 1040 You become ill and are hospitalized. 2012 irs form 1040 The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. 2012 irs form 1040 Your son is treated as living with you during this 10-day period because he was living in your home. 2012 irs form 1040 Example 5 – child emancipated in May. 2012 irs form 1040 When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. 2012 irs form 1040 As a result, he is not considered in the custody of his parents for more than half of the year. 2012 irs form 1040 The special rule for children of divorced or separated parents (or parents who live apart) does not apply. 2012 irs form 1040 Example 6 – child emancipated in August. 2012 irs form 1040 Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. 2012 irs form 1040 She turns 18 and is emancipated under state law on August 1, 2013. 2012 irs form 1040 Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. 2012 irs form 1040 You are the custodial parent. 2012 irs form 1040 Written declaration. 2012 irs form 1040    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. 2012 irs form 1040 The noncustodial parent must attach a copy of the form or statement to his or her tax return. 2012 irs form 1040   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. 2012 irs form 1040 Divorce decree or separation agreement that went into effect after 1984 and before 2009. 2012 irs form 1040   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. 2012 irs form 1040 To be able to do this, the decree or agreement must state all three of the following. 2012 irs form 1040 The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. 2012 irs form 1040 The custodial parent will not claim the child as a dependent for the year. 2012 irs form 1040 The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. 2012 irs form 1040   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. 2012 irs form 1040 The cover page (write the other parent's social security number on this page). 2012 irs form 1040 The pages that include all of the information identified in items (1) through (3) above. 2012 irs form 1040 The signature page with the other parent's signature and the date of the agreement. 2012 irs form 1040 Post-2008 divorce decree or separation agreement. 2012 irs form 1040   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. 2012 irs form 1040 The custodial parent must sign either a Form 8332 or a similar statement. 2012 irs form 1040 The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. 2012 irs form 1040 The noncustodial parent must attach a copy to his or her return. 2012 irs form 1040 The form or statement must release the custodial parent's claim to the child without any conditions. 2012 irs form 1040 For example, the release must not depend on the noncustodial parent paying support. 2012 irs form 1040    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. 2012 irs form 1040 Revocation of release of claim to an exemption. 2012 irs form 1040   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. 2012 irs form 1040 In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. 2012 irs form 1040 The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. 2012 irs form 1040 Remarried parent. 2012 irs form 1040   If you remarry, the support provided by your new spouse is treated as provided by you. 2012 irs form 1040 Child support under pre-1985 agreement. 2012 irs form 1040   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. 2012 irs form 1040 Example. 2012 irs form 1040 Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. 2012 irs form 1040 This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. 2012 irs form 1040 Parents who never married. 2012 irs form 1040   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. 2012 irs form 1040 Alimony. 2012 irs form 1040   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. 2012 irs form 1040 Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. 2012 irs form 1040 This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. 2012 irs form 1040 If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. 2012 irs form 1040 Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. 2012 irs form 1040 (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). 2012 irs form 1040 Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). 2012 irs form 1040 The exemption for the child. 2012 irs form 1040 The child tax credit. 2012 irs form 1040 Head of household filing status. 2012 irs form 1040 The credit for child and dependent care expenses. 2012 irs form 1040 The exclusion from income for dependent care benefits. 2012 irs form 1040 The earned income credit. 2012 irs form 1040 The other person cannot take any of these benefits based on this qualifying child. 2012 irs form 1040 In other words, you and the other person cannot agree to divide these tax benefits between you. 2012 irs form 1040 The other person cannot take any of these tax benefits unless he or she has a different qualifying child. 2012 irs form 1040 Tiebreaker rules. 2012 irs form 1040   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. 2012 irs form 1040 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. 2012 irs form 1040 If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. 2012 irs form 1040 If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. 2012 irs form 1040 If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. 2012 irs form 1040 If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. 2012 irs form 1040 If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. 2012 irs form 1040   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. 2012 irs form 1040 Example 1—separated parents. 2012 irs form 1040 You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. 2012 irs form 1040 In August and September, your son lived with you. 2012 irs form 1040 For the rest of the year, your son lived with your husband, the boy's father. 2012 irs form 1040 Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. 2012 irs form 1040 At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. 2012 irs form 1040 You and your husband will file separate returns. 2012 irs form 1040 Your husband agrees to let you treat your son as a qualifying child. 2012 irs form 1040 This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. 2012 irs form 1040 However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. 2012 irs form 1040 And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 irs form 1040 Example 2—separated parents claim same child. 2012 irs form 1040 The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. 2012 irs form 1040 In this case, only your husband will be allowed to treat your son as a qualifying child. 2012 irs form 1040 This is because, during 2013, the boy lived with him longer than with you. 2012 irs form 1040 If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. 2012 irs form 1040 In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. 2012 irs form 1040 And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. 2012 irs form 1040 Applying this special rule to divorced or separated parents (or parents who live apart). 2012 irs form 1040   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. 2012 irs form 1040 However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. 2012 irs form 1040 Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. 2012 irs form 1040 If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. 2012 irs form 1040 Example 1. 2012 irs form 1040 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. 2012 irs form 1040 Your AGI is $10,000. 2012 irs form 1040 Your mother's AGI is $25,000. 2012 irs form 1040 Your son's father does not live with you or your son. 2012 irs form 1040 Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. 2012 irs form 1040 Because of this, you cannot claim an exemption or the child tax credit for your son. 2012 irs form 1040 However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. 2012 irs form 1040 You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. 2012 irs form 1040 (Note: The support test does not apply for the earned income credit. 2012 irs form 1040 ) However, you agree to let your mother claim your son. 2012 irs form 1040 This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. 2012 irs form 1040 (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. 2012 irs form 1040 ) Example 2. 2012 irs form 1040 The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. 2012 irs form 1040 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. 2012 irs form 1040 Example 3. 2012 irs form 1040 The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. 2012 irs form 1040 Your mother also claims him as a qualifying child for head of household filing status. 2012 irs form 1040 You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. 2012 irs form 1040 The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. 2012 irs form 1040 Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. 2012 irs form 1040 These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. 2012 irs form 1040 If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. 2012 irs form 1040 If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. 2012 irs form 1040 Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 2012 irs form 1040 It does not include voluntary payments that are not made under a divorce or separation instrument. 2012 irs form 1040 Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 2012 irs form 1040 Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 2012 irs form 1040 To be alimony, a payment must meet certain requirements. 2012 irs form 1040 There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 2012 irs form 1040 The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. 2012 irs form 1040 See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. 2012 irs form 1040 Spouse or former spouse. 2012 irs form 1040   Unless otherwise stated, the term “spouse” includes former spouse. 2012 irs form 1040 Divorce or separation instrument. 2012 irs form 1040   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 2012 irs form 1040 This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 2012 irs form 1040 Invalid decree. 2012 irs form 1040   Payments under a divorce decree can be alimony even if the decree's validity is in question. 2012 irs form 1040 A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. 2012 irs form 1040 Amended instrument. 2012 irs form 1040   An amendment to a divorce decree may change the nature of your payments. 2012 irs form 1040 Amendments are not ordinarily retroactive for federal tax purposes. 2012 irs form 1040 However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. 2012 irs form 1040 Example 1. 2012 irs form 1040 A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. 2012 irs form 1040 This change also is effective retroactively for federal tax purposes. 2012 irs form 1040 Example 2. 2012 irs form 1040 Your original divorce decree did not fix any part of the payment as child support. 2012 irs form 1040 To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. 2012 irs form 1040 The amended order is effective retroactively for federal tax purposes. 2012 irs form 1040 Deducting alimony paid. 2012 irs form 1040   You can deduct alimony you paid, whether or not you itemize deductions on your return. 2012 irs form 1040 You must file Form 1040. 2012 irs form 1040 You cannot use Form 1040A, 1040EZ, or 1040NR. 2012 irs form 1040 Enter the amount of alimony you paid on Form 1040, line 31a. 2012 irs form 1040 In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). 2012 irs form 1040 If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 2012 irs form 1040 Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 2012 irs form 1040 Enter your total payments on line 31a. 2012 irs form 1040 If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. 2012 irs form 1040 Reporting alimony received. 2012 irs form 1040   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. 2012 irs form 1040 You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. 2012 irs form 1040    You must give the person who paid the alimony your SSN or ITIN. 2012 irs form 1040 If you do not, you may have to pay a $50 penalty. 2012 irs form 1040 Withholding on nonresident aliens. 2012 irs form 1040   If you are a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. 2012 irs form 1040 However, many tax treaties provide for an exemption from withholding for alimony payments. 2012 irs form 1040 For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2012 irs form 1040 General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 2012 irs form 1040 Payments not alimony. 2012 irs form 1040   Not all payments under a divorce or separation instrument are alimony. 2012 irs form 1040 Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. 2012 irs form 1040 Example. 2012 irs form 1040 Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. 2012 irs form 1040 Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. 2012 irs form 1040 Neither is the value of your spouse's use of the home. 2012 irs form 1040 If they otherwise qualify, you can deduct the payments for utilities as alimony. 2012 irs form 1040 Your spouse must report them as income. 2012 irs form 1040 If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. 2012 irs form 1040 However, if your spouse owned the home, see Example 2 under Payments to a third party, later. 2012 irs form 1040 If you owned the home jointly with your spouse, see Table 4. 2012 irs form 1040 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. 2012 irs form 1040 Child support. 2012 irs form 1040   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. 2012 irs form 1040 If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/formspubs. 2012 irs form 1040 Underpayment. 2012 irs form 1040   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. 2012 irs form 1040 Example. 2012 irs form 1040 Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. 2012 irs form 1040 If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. 2012 irs form 1040 If you pay only $3,600 during the year, $2,400 is child support. 2012 irs form 1040 You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. 2012 irs form 1040 Payments to a third party. 2012 irs form 1040   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 2012 irs form 1040 These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 2012 irs form 1040 ), taxes, tuition, etc. 2012 irs form 1040 The payments are treated as received by your spouse and then paid to the third party. 2012 irs form 1040 Example 1. 2012 irs form 1040 Under your divorce decree, you must pay your former spouse's medical and dental expenses. 2012 irs form 1040 If the payments otherwise qualify, you can deduct them as alimony on your return. 2012 irs form 1040 Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. 2012 irs form 1040 Example 2. 2012 irs form 1040 Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. 2012 irs form 1040 If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. 2012 irs form 1040 If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. 2012 irs form 1040 However, if you owned the home, see the example under Payments not alimony , earlier. 2012 irs form 1040 If you owned the home jointly with your spouse, see Table 4. 2012 irs form 1040 Life insurance premiums. 2012 irs form 1040   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 2012 irs form 1040 Payments for jointly-owned home. 2012 irs form 1040   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. 2012 irs form 1040 See Table 4. 2012 irs form 1040   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. 2012 irs form 1040 If you owned the home, see the example under Payments not alimony , earlier. 2012 irs form 1040 Table 4. 2012 irs form 1040 Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. 2012 irs form 1040 IF you must pay all of the . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 AND your home is . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 THEN you can deduct and your spouse (or former spouse) must include as alimony . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040 AND you can claim as an itemized deduction . 2012 irs form 1040 . 2012 irs form 1040 . 2012 irs form 1040   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). 2012 irs form 1040 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. 2012 irs form 1040     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. 2012 irs form 1040 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. 2012 irs form 1040  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. 2012 irs form 1040 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 2012 irs form 1040 Exception for instruments executed before 1985. 2012 irs form 1040   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 2012 irs form 1040 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 2012 irs form 1040 A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 2012 irs form 1040   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/formspubs. 2012 irs form 1040 Example 1. 2012 irs form 1040 In November 1984, you and your former spouse executed a written separation agreement. 2012 irs form 1040 In February 1985, a decree of divorce was substituted for the written separation agreement. 2012 irs form 1040 The decree of divorce did not change the terms for the alimony you pay your former spouse. 2012 irs form 1040 The decree of divorce is treated as executed before 1985. 2012 irs form 1040 Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 2012 irs form 1040 Example 2. 2012 irs form 1040 The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. 2012 irs form 1040 In this example, the decree of divorce is not treated as executed before 1985. 2012 irs form 1040 The alimony payments are subject to the rules for payments under instruments executed after 1984. 2012 irs form 1040 Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 2012 irs form 1040 The payment is in cash. 2012 irs form 1040 The instrument does not designate the payment as not alimony. 2012 irs form 1040 The spouses are not members of the same household at the time the payments are made. 2012 irs form 1040 This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. 2012 irs form 1040 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 2012 irs form 1040 The payment is not treated as child support. 2012 irs form 1040 Each of these requirements is discussed next. 2012 irs form 1040 Cash payment requirement. 2012 irs form 1040   Only cash payments, including checks and money orders, qualify as alimony. 2012 irs form 1040 The following do not qualify as alimony. 2012 irs form 1040 Transfers of services or property (including a debt instrument of a third party or an annuity contract). 2012 irs form 1040 Execution of a debt instrument by the payer. 2012 irs form 1040 The use of the payer's property. 2012 irs form 1040 Payments to a third party. 2012 irs form 1040   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 2012 irs form 1040 See Payments to a third party under General Rules, earlier. 2012 irs form 1040   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 2012 irs form 1040 The payments are in lieu of payments of alimony directly to your spouse. 2012 irs form 1040 The written request states that both spouses intend the payments to be treated as alimony. 2012 irs form 1040 You receive the written request from your spouse before you file your return for the year you made the payments. 2012 irs form 1040 Payments designated as not alimony. 2012 irs form 1040   You and your spouse can designate that otherwise qualifying payments are not alimony. 2012 irs form 1040 You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 2012 irs form 1040 For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 2012 irs form 1040 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 2012 irs form 1040   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 2012 irs form 1040 The copy must be attached each year the designation applies. 2012 irs form 1040 Spouses cannot be members of the same household. 2012 irs form 1040   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 2012 irs form 1040 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 2012 irs form 1040   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 2012 irs form 1040 Exception. 2012 irs form 1040   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 2012 irs form 1040 Liability for payments after death of recipient spouse. 2012 irs form 1040   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. 2012 irs form 1040 If all of the payments would continue, then none of the payments made before or after the death are alimony. 2012 irs form 1040   The divorce or separation instrument does not have to expressly state that the payments cease upon the