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Do I File 2008 Tax Return

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Do I File 2008 Tax Return

Do i file 2008 tax return 7. Do i file 2008 tax return   Interest Income Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Do i file 2008 tax return Custodian account for your child. Do i file 2008 tax return Penalty for failure to supply SSN. Do i file 2008 tax return Reporting backup withholding. Do i file 2008 tax return Savings account with parent as trustee. Do i file 2008 tax return Interest not reported on Form 1099-INT. Do i file 2008 tax return Nominees. Do i file 2008 tax return Incorrect amount. Do i file 2008 tax return Information reporting requirement. Do i file 2008 tax return Taxable InterestInterest subject to penalty for early withdrawal. Do i file 2008 tax return Money borrowed to invest in certificate of deposit. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds Education Savings Bond Program U. Do i file 2008 tax return S. Do i file 2008 tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Do i file 2008 tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). Do i file 2008 tax return Reporting tax-exempt interest. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest previously reported. Do i file 2008 tax return Reminder Foreign-source income. Do i file 2008 tax return  If you are a U. Do i file 2008 tax return S. Do i file 2008 tax return citizen with interest income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Do i file 2008 tax return S. Do i file 2008 tax return law. Do i file 2008 tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Do i file 2008 tax return Introduction This chapter discusses the following topics. Do i file 2008 tax return Different types of interest income. Do i file 2008 tax return What interest is taxable and what interest is nontaxable. Do i file 2008 tax return When to report interest income. Do i file 2008 tax return How to report interest income on your tax return. Do i file 2008 tax return In general, any interest you receive or that is credited to your account and can be withdrawn is taxable income. Do i file 2008 tax return Exceptions to this rule are discussed later in this chapter. Do i file 2008 tax return You may be able to deduct expenses you have in earning this income on Schedule A (Form 1040) if you itemize your deductions. Do i file 2008 tax return See Money borrowed to invest in certificate of deposit , later, and chapter 28. Do i file 2008 tax return Useful Items - You may want to see: Publication 537 Installment Sales 550 Investment Income and Expenses 1212 Guide to Original Issue Discount (OID) Instruments Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends 8815 Exclusion of Interest From Series EE and I U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds Issued After 1989 8818 Optional Form To Record Redemption of Series EE and I U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds Issued After 1989 General Information A few items of general interest are covered here. Do i file 2008 tax return Recordkeeping. Do i file 2008 tax return You should keep a list showing sources and interest amounts received during the year. Do i file 2008 tax return Also, keep the forms you receive showing your interest income (Forms 1099-INT, for example) as an important part of your records. Do i file 2008 tax return Tax on unearned income of certain children. Do i file 2008 tax return    Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Do i file 2008 tax return If so, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Do i file 2008 tax return If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Do i file 2008 tax return   Some parents can choose to include the child's interest and dividends on the parent's return. Do i file 2008 tax return If you can, use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Do i file 2008 tax return   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Do i file 2008 tax return Beneficiary of an estate or trust. Do i file 2008 tax return   Interest you receive as a beneficiary of an estate or trust is generally taxable income. Do i file 2008 tax return You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Do i file 2008 tax return , from the fiduciary. Do i file 2008 tax return Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Do i file 2008 tax return Social security number (SSN). Do i file 2008 tax return   You must give your name and SSN or individual tax identification number (ITIN) to any person required by federal tax law to make a return, statement, or other document that relates to you. Do i file 2008 tax return This includes payers of interest. Do i file 2008 tax return If you do not give your SSN or ITIN to the payer of interest, you may have to pay a penalty. Do i file 2008 tax return SSN for joint account. Do i file 2008 tax return   If the funds in a joint account belong to one person, list that person's name first on the account and give that person's SSN to the payer. Do i file 2008 tax return (For information on who owns the funds in a joint account, see Joint accounts , later. Do i file 2008 tax return ) If the joint account contains combined funds, give the SSN of the person whose name is listed first on the account. Do i file 2008 tax return This is because only one name and SSN can be shown on Form 1099. Do i file 2008 tax return   These rules apply both to joint ownership by a married couple and to joint ownership by other individuals. Do i file 2008 tax return For example, if you open a joint savings account with your child using funds belonging to the child, list the child's name first on the account and give the child's SSN. Do i file 2008 tax return Custodian account for your child. Do i file 2008 tax return   If your child is the actual owner of an account that is recorded in your name as custodian for the child, give the child's SSN to the payer. Do i file 2008 tax return For example, you must give your child's SSN to the payer of interest on an account owned by your child, even though the interest is paid to you as custodian. Do i file 2008 tax return Penalty for failure to supply SSN. Do i file 2008 tax return   If you do not give your SSN to the payer of interest, you may have to pay a penalty. Do i file 2008 tax return See Failure to supply SSN under Penalties in chapter 1. Do i file 2008 tax return Backup withholding also may apply. Do i file 2008 tax return Backup withholding. Do i file 2008 tax return   Your interest income is generally not subject to regular withholding. Do i file 2008 tax return However, it may be subject to backup withholding to ensure that income tax is collected on the income. Do i file 2008 tax return Under backup withholding, the payer of interest must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Do i file 2008 tax return   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Do i file 2008 tax return For more information, see Backup Withholding in chapter 4. Do i file 2008 tax return Reporting backup withholding. Do i file 2008 tax return   If backup withholding is deducted from your interest income, the payer must give you a Form 1099-INT for the year indicating the amount withheld. Do i file 2008 tax return The Form 1099-INT will show any backup withholding as “Federal income tax withheld. Do i file 2008 tax return ” Joint accounts. Do i file 2008 tax return   If two or more persons hold property (such as a savings account or bond) as joint tenants, tenants by the entirety, or tenants in common, each person's share of any interest from the property is determined by local law. Do i file 2008 tax return Income from property given to a child. Do i file 2008 tax return   Property you give as a parent to your child under the Model Gifts of Securities to Minors Act, the Uniform Gifts to Minors Act, or any similar law becomes the child's property. Do i file 2008 tax return   Income from the property is taxable to the child, except that any part used to satisfy a legal obligation to support the child is taxable to the parent or guardian having that legal obligation. Do i file 2008 tax return Savings account with parent as trustee. Do i file 2008 tax return   Interest income from a savings account opened for a minor child, but placed in the name and subject to the order of the parents as trustees, is taxable to the child if, under the law of the state in which the child resides, both of the following are true. Do i file 2008 tax return The savings account legally belongs to the child. Do i file 2008 tax return The parents are not legally permitted to use any of the funds to support the child. Do i file 2008 tax return Form 1099-INT. Do i file 2008 tax return   Interest income is generally reported to you on Form 1099-INT, or a similar statement, by banks, savings and loans, and other payers of interest. Do i file 2008 tax return This form shows you the interest you received during the year. Do i file 2008 tax return Keep this form for your records. Do i file 2008 tax return You do not have to attach it to your tax return. Do i file 2008 tax return   Report on your tax return the total interest income you receive for the tax year. Do i file 2008 tax return Interest not reported on Form 1099-INT. Do i file 2008 tax return   Even if you do not receive Form 1099-INT, you must still report all of your interest income. Do i file 2008 tax return For example, you may receive distributive shares of interest from partnerships or S corporations. Do i file 2008 tax return This interest is reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deduction, Credits, etc. Do i file 2008 tax return , or Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Do i file 2008 tax return Nominees. Do i file 2008 tax return   Generally, if someone receives interest as a nominee for you, that person must give you a Form 1099-INT showing the interest received on your behalf. Do i file 2008 tax return   If you receive a Form 1099-INT that includes amounts belonging to another person, see the discussion on nominee distributions under How To Report Interest Income in chapter 1 of Publication 550, or Schedule B (Form 1040A or 1040) instructions. Do i file 2008 tax return Incorrect amount. Do i file 2008 tax return   If you receive a Form 1099-INT that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Do i file 2008 tax return The new Form 1099-INT you receive will be marked “Corrected. Do i file 2008 tax return ” Form 1099-OID. Do i file 2008 tax return   Reportable interest income also may be shown on Form 1099-OID, Original Issue Discount. Do i file 2008 tax return For more information about amounts shown on this form, see Original Issue Discount (OID) , later in this chapter. Do i file 2008 tax return Exempt-interest dividends. Do i file 2008 tax return   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Do i file 2008 tax return (However, see Information reporting requirement , next. Do i file 2008 tax return ) Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Do i file 2008 tax return You do not reduce your basis for distributions that are exempt-interest dividends. Do i file 2008 tax return Information reporting requirement. Do i file 2008 tax return   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file. Do i file 2008 tax return This is an information reporting requirement and does not change the exempt-interest dividends into taxable income. Do i file 2008 tax return Note. Do i file 2008 tax return Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Do i file 2008 tax return See Alternative Minimum Tax (AMT) in chapter 30 for more information. Do i file 2008 tax return Chapter 1 of Publication 550 contains a discussion on private activity bonds under State or Local Government Obligations. Do i file 2008 tax return Interest on VA dividends. Do i file 2008 tax return   Interest on insurance dividends left on deposit with the Department of Veterans Affairs (VA) is not taxable. Do i file 2008 tax return This includes interest paid on dividends on converted United States Government Life Insurance and on National Service Life Insurance policies. Do i file 2008 tax return Individual retirement arrangements (IRAs). Do i file 2008 tax return   Interest on a Roth IRA generally is not taxable. Do i file 2008 tax return Interest on a traditional IRA is tax deferred. Do i file 2008 tax return You generally do not include it in your income until you make withdrawals from the IRA. Do i file 2008 tax return See chapter 17. Do i file 2008 tax return Taxable Interest Taxable interest includes interest you receive from bank accounts, loans you make to others, and other sources. Do i file 2008 tax return The following are some sources of taxable interest. Do i file 2008 tax return Dividends that are actually interest. Do i file 2008 tax return   Certain distributions commonly called dividends are actually interest. Do i file 2008 tax return You must report as interest so-called “dividends” on deposits or on share accounts in: Cooperative banks, Credit unions, Domestic building and loan associations, Domestic savings and loan associations, Federal savings and loan associations, and Mutual savings banks. Do i file 2008 tax return  The “dividends” will be shown as interest income on Form 1099-INT. Do i file 2008 tax return Money market funds. Do i file 2008 tax return   Money market funds pay dividends and are offered by nonbank financial institutions, such as mutual funds and stock brokerage houses. Do i file 2008 tax return Generally, amounts you receive from money market funds should be reported as dividends, not as interest. Do i file 2008 tax return Certificates of deposit and other deferred interest accounts. Do i file 2008 tax return   If you open any of these accounts, interest may be paid at fixed intervals of 1 year or less during the term of the account. Do i file 2008 tax return You generally must include this interest in your income when you actually receive it or are entitled to receive it without paying a substantial penalty. Do i file 2008 tax return The same is true for accounts that mature in 1 year or less and pay interest in a single payment at maturity. Do i file 2008 tax return If interest is deferred for more than 1 year, see Original Issue Discount (OID) , later. Do i file 2008 tax return Interest subject to penalty for early withdrawal. Do i file 2008 tax return   If you withdraw funds from a deferred interest account before maturity, you may have to pay a penalty. Do i file 2008 tax return You must report the total amount of interest paid or credited to your account during the year, without subtracting the penalty. Do i file 2008 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550 for more information on how to report the interest and deduct the penalty. Do i file 2008 tax return Money borrowed to invest in certificate of deposit. Do i file 2008 tax return   The interest you pay on money borrowed from a bank or savings institution to meet the minimum deposit required for a certificate of deposit from the institution and the interest you earn on the certificate are two separate items. Do i file 2008 tax return You must report the total interest you earn on the certificate in your income. Do i file 2008 tax return If you itemize deductions, you can deduct the interest you pay as investment interest, up to the amount of your net investment income. Do i file 2008 tax return See Interest Expenses in chapter 3 of Publication 550. Do i file 2008 tax return Example. Do i file 2008 tax return You deposited $5,000 with a bank and borrowed $5,000 from the bank to make up the $10,000 minimum deposit required to buy a 6-month certificate of deposit. Do i file 2008 tax return The certificate earned $575 at maturity in 2013, but you received only $265, which represented the $575 you earned minus $310 interest charged on your $5,000 loan. Do i file 2008 tax return The bank gives you a Form 1099-INT for 2013 showing the $575 interest you earned. Do i file 2008 tax return The bank also gives you a statement showing that you paid $310 interest for 2013. Do i file 2008 tax return You must include the $575 in your income. Do i file 2008 tax return If you itemize your deductions on Schedule A (Form 1040), you can deduct $310, subject to the net investment income limit. Do i file 2008 tax return Gift for opening account. Do i file 2008 tax return   If you receive noncash gifts or services for making deposits or for opening an account in a savings institution, you may have to report the value as interest. Do i file 2008 tax return   For deposits of less than $5,000, gifts or services valued at more than $10 must be reported as interest. Do i file 2008 tax return For deposits of $5,000 or more, gifts or services valued at more than $20 must be reported as interest. Do i file 2008 tax return The value is determined by the cost to the financial institution. Do i file 2008 tax return Example. Do i file 2008 tax return You open a savings account at your local bank and deposit $800. Do i file 2008 tax return The account earns $20 interest. Do i file 2008 tax return You also receive a $15 calculator. Do i file 2008 tax return If no other interest is credited to your account during the year, the Form 1099-INT you receive will show $35 interest for the year. Do i file 2008 tax return You must report $35 interest income on your tax return. Do i file 2008 tax return Interest on insurance dividends. Do i file 2008 tax return   Interest on insurance dividends left on deposit with an insurance company that can be withdrawn annually is taxable to you in the year it is credited to your account. Do i file 2008 tax return However, if you can withdraw it only on the anniversary date of the policy (or other specified date), the interest is taxable in the year that date occurs. Do i file 2008 tax return Prepaid insurance premiums. Do i file 2008 tax return   Any increase in the value of prepaid insurance premiums, advance premiums, or premium deposit funds is interest if it is applied to the payment of premiums due on insurance policies or made available for you to withdraw. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return obligations. Do i file 2008 tax return   Interest on U. Do i file 2008 tax return S. Do i file 2008 tax return obligations, such as U. Do i file 2008 tax return S. Do i file 2008 tax return Treasury bills, notes, and bonds, issued by any agency or instrumentality of the United States is taxable for federal income tax purposes. Do i file 2008 tax return Interest on tax refunds. Do i file 2008 tax return   Interest you receive on tax refunds is taxable income. Do i file 2008 tax return Interest on condemnation award. Do i file 2008 tax return   If the condemning authority pays you interest to compensate you for a delay in payment of an award, the interest is taxable. Do i file 2008 tax return Installment sale payments. Do i file 2008 tax return   If a contract for the sale or exchange of property provides for deferred payments, it also usually provides for interest payable with the deferred payments. Do i file 2008 tax return That interest is taxable when you receive it. Do i file 2008 tax return If little or no interest is provided for in a deferred payment contract, part of each payment may be treated as interest. Do i file 2008 tax return See Unstated Interest and Original Issue Discount in Publication 537, Installment Sales. Do i file 2008 tax return Interest on annuity contract. Do i file 2008 tax return   Accumulated interest on an annuity contract you sell before its maturity date is taxable. Do i file 2008 tax return Usurious interest. Do i file 2008 tax return   Usurious interest is interest charged at an illegal rate. Do i file 2008 tax return This is taxable as interest unless state law automatically changes it to a payment on the principal. Do i file 2008 tax return Interest income on frozen deposits. Do i file 2008 tax return   Exclude from your gross income interest on frozen deposits. Do i file 2008 tax return A deposit is frozen if, at the end of the year, you cannot withdraw any part of the deposit because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because other financial institutions in the state are bankrupt or insolvent. Do i file 2008 tax return   The amount of interest you must exclude is the interest that was credited on the frozen deposits minus the sum of: The net amount you withdrew from these deposits during the year, and The amount you could have withdrawn as of the end of the year (not reduced by any penalty for premature withdrawals of a time deposit). Do i file 2008 tax return If you receive a Form 1099-INT for interest income on deposits that were frozen at the end of 2013, see Frozen deposits under How To Report Interest Income in chapter 1 of Publication 550, for information about reporting this interest income exclusion on your tax return. Do i file 2008 tax return   The interest you exclude is treated as credited to your account in the following year. Do i file 2008 tax return You must include it in income in the year you can withdraw it. Do i file 2008 tax return Example. Do i file 2008 tax return $100 of interest was credited on your frozen deposit during the year. Do i file 2008 tax return You withdrew $80 but could not withdraw any more as of the end of the year. Do i file 2008 tax return You must include $80 in your income and exclude $20 from your income for the year. Do i file 2008 tax return You must include the $20 in your income for the year you can withdraw it. Do i file 2008 tax return Bonds traded flat. Do i file 2008 tax return   If you buy a bond at a discount when interest has been defaulted or when the interest has accrued but has not been paid, the transaction is described as trading a bond flat. Do i file 2008 tax return The defaulted or unpaid interest is not income and is not taxable as interest if paid later. Do i file 2008 tax return When you receive a payment of that interest, it is a return of capital that reduces the remaining cost basis of your bond. Do i file 2008 tax return Interest that accrues after the date of purchase, however, is taxable interest income for the year it is received or accrued. Do i file 2008 tax return See Bonds Sold Between Interest Dates , later, for more information. Do i file 2008 tax return Below-market loans. Do i file 2008 tax return   In general, a below-market loan is a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Do i file 2008 tax return See Below-Market Loans in chapter 1 of Publication 550 for more information. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds This section provides tax information on U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds. Do i file 2008 tax return It explains how to report the interest income on these bonds and how to treat transfers of these bonds. Do i file 2008 tax return For other information on U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds, write to:  For series EE and I paper savings bonds: Bureau of the Public Debt Division of Customer Assistance P. Do i file 2008 tax return O. Do i file 2008 tax return Box 7012 Parkersburg, WV 26106-7012  For series EE and I electronic bonds: Bureau of the Public Debt Division of Customer Assistance P. Do i file 2008 tax return O. Do i file 2008 tax return Box 7015 Parkersburg, WV 26106–7015  For series HH/H: Bureau of the Public Debt Division of Customer Assistance P. Do i file 2008 tax return O. Do i file 2008 tax return Box 2186 Parkersburg, WV 26106-2186 Or, on the Internet, visit: www. Do i file 2008 tax return treasurydirect. Do i file 2008 tax return gov/indiv/indiv. Do i file 2008 tax return htm. Do i file 2008 tax return Accrual method taxpayers. Do i file 2008 tax return   If you use an accrual method of accounting, you must report interest on U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds each year as it accrues. Do i file 2008 tax return You cannot postpone reporting interest until you receive it or until the bonds mature. Do i file 2008 tax return Accrual methods of accounting are explained in chapter 1 under Accounting Methods . Do i file 2008 tax return Cash method taxpayers. Do i file 2008 tax return   If you use the cash method of accounting, as most individual taxpayers do, you generally report the interest on U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds when you receive it. Do i file 2008 tax return The cash method of accounting is explained in chapter 1 under Accounting Methods. Do i file 2008 tax return But see Reporting options for cash method taxpayers , later. Do i file 2008 tax return Series HH bonds. Do i file 2008 tax return    These bonds were issued at face value. Do i file 2008 tax return Interest is paid twice a year by direct deposit to your bank account. Do i file 2008 tax return If you are a cash method taxpayer, you must report interest on these bonds as income in the year you receive it. Do i file 2008 tax return   Series HH bonds were first offered in 1980 and last offered in August 2004. Do i file 2008 tax return Before 1980, series H bonds were issued. Do i file 2008 tax return Series H bonds are treated the same as series HH bonds. Do i file 2008 tax return If you are a cash method taxpayer, you must report the interest when you receive it. Do i file 2008 tax return   Series H bonds have a maturity period of 30 years. Do i file 2008 tax return Series HH bonds mature in 20 years. Do i file 2008 tax return The last series H bonds matured in 2009. Do i file 2008 tax return Series EE and series I bonds. Do i file 2008 tax return   Interest on these bonds is payable when you redeem the bonds. Do i file 2008 tax return The difference between the purchase price and the redemption value is taxable interest. Do i file 2008 tax return Series EE bonds. Do i file 2008 tax return   Series EE bonds were first offered in January 1980 and have a maturity period of 30 years. Do i file 2008 tax return   Before July 1980, series E bonds were issued. Do i file 2008 tax return The original 10-year maturity period of series E bonds has been extended to 40 years for bonds issued before December 1965 and 30 years for bonds issued after November 1965. Do i file 2008 tax return Paper series EE and series E bonds are issued at a discount. Do i file 2008 tax return The face value is payable to you at maturity. Do i file 2008 tax return Electronic series EE bonds are issued at their face value. Do i file 2008 tax return The face value plus accrued interest is payable to you at maturity. Do i file 2008 tax return As of January 1, 2012, paper savings bonds were no longer sold at financial institutions. Do i file 2008 tax return   Owners of paper series EE bonds can convert them to electronic bonds. Do i file 2008 tax return These converted bonds do not retain the denomination listed on the paper certificate but are posted at their purchase price (with accrued interest). Do i file 2008 tax return Series I bonds. Do i file 2008 tax return   Series I bonds were first offered in 1998. Do i file 2008 tax return These are inflation-indexed bonds issued at their face amount with a maturity period of 30 years. Do i file 2008 tax return The face value plus all accrued interest is payable to you at maturity. Do i file 2008 tax return Reporting options for cash method taxpayers. Do i file 2008 tax return   If you use the cash method of reporting income, you can report the interest on series EE, series E, and series I bonds in either of the following ways. Do i file 2008 tax return Method 1. Do i file 2008 tax return Postpone reporting the interest until the earlier of the year you cash or dispose of the bonds or the year they mature. Do i file 2008 tax return (However, see Savings bonds traded , later. Do i file 2008 tax return )  Note. Do i file 2008 tax return Series EE bonds issued in 1983 matured in 2013. Do i file 2008 tax return If you have used method 1, you generally must report the interest on these bonds on your 2013 return. Do i file 2008 tax return The last series E bonds were issued in 1980 and matured in 2010. Do i file 2008 tax return If you used method 1, you generally should have reported the interest on these bonds on your 2010 return. Do i file 2008 tax return Method 2. Do i file 2008 tax return Choose to report the increase in redemption value as interest each year. Do i file 2008 tax return You must use the same method for all series EE, series E, and series I bonds you own. Do i file 2008 tax return If you do not choose method 2 by reporting the increase in redemption value as interest each year, you must use method 1. Do i file 2008 tax return    If you plan to cash your bonds in the same year you will pay for higher education expenses, you may want to use method 1 because you may be able to exclude the interest from your income. Do i file 2008 tax return To learn how, see Education Savings Bond Program, later. Do i file 2008 tax return Change from method 1. Do i file 2008 tax return   If you want to change your method of reporting the interest from method 1 to method 2, you can do so without permission from the IRS. Do i file 2008 tax return In the year of change you must report all interest accrued to date and not previously reported for all your bonds. Do i file 2008 tax return   Once you choose to report the interest each year, you must continue to do so for all series EE, series E, and series I bonds you own and for any you get later, unless you request permission to change, as explained next. Do i file 2008 tax return Change from method 2. Do i file 2008 tax return   To change from method 2 to method 1, you must request permission from the IRS. Do i file 2008 tax return Permission for the change is automatically granted if you send the IRS a statement that meets all the following requirements. Do i file 2008 tax return You have typed or printed the following number at the top: “131. Do i file 2008 tax return ” It includes your name and social security number under “131. Do i file 2008 tax return ” It includes the year of change (both the beginning and ending dates). Do i file 2008 tax return It identifies the savings bonds for which you are requesting this change. Do i file 2008 tax return It includes your agreement to: Report all interest on any bonds acquired during or after the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, and Report all interest on the bonds acquired before the year of change when the interest is realized upon disposition, redemption, or final maturity, whichever is earliest, with the exception of the interest reported in prior tax years. Do i file 2008 tax return   You must attach this statement to your tax return for the year of change, which you must file by the due date (including extensions). Do i file 2008 tax return   You can have an automatic extension of 6 months from the due date of your return for the year of change (excluding extensions) to file the statement with an amended return. Do i file 2008 tax return On the statement, type or print “Filed pursuant to section 301. Do i file 2008 tax return 9100-2. Do i file 2008 tax return ” To get this extension, you must have filed your original return for the year of the change by the due date (including extensions). Do i file 2008 tax return    By the date you file the original statement with your return, you must also send a signed copy to the address below. Do i file 2008 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) P. Do i file 2008 tax return O. Do i file 2008 tax return Box 7604 Benjamin Franklin Station Washington, DC 20044   If you use a private delivery service, send the signed copy to the address below. Do i file 2008 tax return   Internal Revenue Service Attention: CC:IT&A (Automatic Rulings Branch) Room 5336 1111 Constitution Avenue, NW  Washington, DC 20224   Instead of filing this statement, you can request permission to change from method 2 to method 1 by filing Form 3115, Application for Change in Accounting Method. Do i file 2008 tax return In that case, follow the form instructions for an automatic change. Do i file 2008 tax return No user fee is required. Do i file 2008 tax return Co-owners. Do i file 2008 tax return   If a U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond is issued in the names of co-owners, such as you and your child or you and your spouse, interest on the bond is generally taxable to the co-owner who bought the bond. Do i file 2008 tax return One co-owner's funds used. Do i file 2008 tax return    If you used your funds to buy the bond, you must pay the tax on the interest. Do i file 2008 tax return This is true even if you let the other co-owner redeem the bond and keep all the proceeds. Do i file 2008 tax return Under these circumstances, the co-owner who redeemed the bond will receive a Form 1099-INT at the time of redemption and must provide you with another Form 1099-INT showing the amount of interest from the bond taxable to you. Do i file 2008 tax return The co-owner who redeemed the bond is a “nominee. Do i file 2008 tax return ” See Nominee distributions under How To Report Interest Income in chapter 1 of Publication 550 for more information about how a person who is a nominee reports interest income belonging to another person. Do i file 2008 tax return Both co-owners' funds used. Do i file 2008 tax return   If you and the other co-owner each contribute part of the bond's purchase price, the interest is generally taxable to each of you, in proportion to the amount each of you paid. Do i file 2008 tax return Community property. Do i file 2008 tax return   If you and your spouse live in a community property state and hold bonds as community property, one-half of the interest is considered received by each of you. Do i file 2008 tax return If you file separate returns, each of you generally must report one-half of the bond interest. Do i file 2008 tax return For more information about community property, see Publication 555. Do i file 2008 tax return Table 7-1. Do i file 2008 tax return   These rules are also shown in Table 7-1. Do i file 2008 tax return Ownership transferred. Do i file 2008 tax return   If you bought series E, series EE, or series I bonds entirely with your own funds and had them reissued in your co-owner's name or beneficiary's name alone, you must include in your gross income for the year of reissue all interest that you earned on these bonds and have not previously reported. Do i file 2008 tax return But, if the bonds were reissued in your name alone, you do not have to report the interest accrued at that time. Do i file 2008 tax return   This same rule applies when bonds (other than bonds held as community property) are transferred between spouses or incident to divorce. Do i file 2008 tax return Purchased jointly. Do i file 2008 tax return   If you and a co-owner each contributed funds to buy series E, series EE, or series I bonds jointly and later have the bonds reissued in the co-owner's name alone, you must include in your gross income for the year of reissue your share of all the interest earned on the bonds that you have not previously reported. Do i file 2008 tax return The former co-owner does not have to include in gross income at the time of reissue his or her share of the interest earned that was not reported before the transfer. Do i file 2008 tax return This interest, however, as well as all interest earned after the reissue, is income to the former co-owner. Do i file 2008 tax return   This income-reporting rule also applies when the bonds are reissued in the name of your former co-owner and a new co-owner. Do i file 2008 tax return But the new co-owner will report only his or her share of the interest earned after the transfer. Do i file 2008 tax return   If bonds that you and a co-owner bought jointly are reissued to each of you separately in the same proportion as your contribution to the purchase price, neither you nor your co-owner has to report at that time the interest earned before the bonds were reissued. Do i file 2008 tax return    Table 7-1. Do i file 2008 tax return Who Pays the Tax on U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bond Interest IF . Do i file 2008 tax return . Do i file 2008 tax return . Do i file 2008 tax return THEN the interest must be reported by . Do i file 2008 tax return . Do i file 2008 tax return . Do i file 2008 tax return you buy a bond in your name and the name of another person as co-owners, using only your own funds you. Do i file 2008 tax return you buy a bond in the name of another person, who is the sole owner of the bond the person for whom you bought the bond. Do i file 2008 tax return you and another person buy a bond as co-owners, each contributing part of the purchase price both you and the other co-owner, in proportion to the amount each paid for the bond. Do i file 2008 tax return you and your spouse, who live in a community property state, buy a bond that is community property you and your spouse. Do i file 2008 tax return If you file separate returns, both you and your spouse generally report one-half of the interest. Do i file 2008 tax return Example 1. Do i file 2008 tax return You and your spouse each spent an equal amount to buy a $1,000 series EE savings bond. Do i file 2008 tax return The bond was issued to you and your spouse as co-owners. Do i file 2008 tax return You both postpone reporting interest on the bond. Do i file 2008 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Do i file 2008 tax return At that time neither you nor your spouse has to report the interest earned to the date of reissue. Do i file 2008 tax return Example 2. Do i file 2008 tax return You bought a $1,000 series EE savings bond entirely with your own funds. Do i file 2008 tax return The bond was issued to you and your spouse as co-owners. Do i file 2008 tax return You both postpone reporting interest on the bond. Do i file 2008 tax return You later have the bond reissued as two $500 bonds, one in your name and one in your spouse's name. Do i file 2008 tax return You must report half the interest earned to the date of reissue. Do i file 2008 tax return Transfer to a trust. Do i file 2008 tax return   If you own series E, series EE, or series I bonds and transfer them to a trust, giving up all rights of ownership, you must include in your income for that year the interest earned to the date of transfer if you have not already reported it. Do i file 2008 tax return However, if you are considered the owner of the trust and if the increase in value both before and after the transfer continues to be taxable to you, you can continue to defer reporting the interest earned each year. Do i file 2008 tax return You must include the total interest in your income in the year you cash or dispose of the bonds or the year the bonds finally mature, whichever is earlier. Do i file 2008 tax return   The same rules apply to previously unreported interest on series EE or series E bonds if the transfer to a trust consisted of series HH or series H bonds you acquired in a trade for the series EE or series E bonds. Do i file 2008 tax return See Savings bonds traded , later. Do i file 2008 tax return Decedents. Do i file 2008 tax return   The manner of reporting interest income on series E, series EE, or series I bonds, after the death of the owner (decedent), depends on the accounting and income-reporting methods previously used by the decedent. Do i file 2008 tax return This is explained in chapter 1 of Publication 550. Do i file 2008 tax return Savings bonds traded. Do i file 2008 tax return   If you postponed reporting the interest on your series EE or series E bonds, you did not recognize taxable income when you traded the bonds for series HH or series H bonds, unless you received cash in the trade. Do i file 2008 tax return (You cannot trade series I bonds for series HH bonds. Do i file 2008 tax return After August 31, 2004, you cannot trade any other series of bonds for series HH bonds. Do i file 2008 tax return ) Any cash you received is income up to the amount of the interest earned on the bonds traded. Do i file 2008 tax return When your series HH or series H bonds mature, or if you dispose of them before maturity, you report as interest the difference between their redemption value and your cost. Do i file 2008 tax return Your cost is the sum of the amount you paid for the traded series EE or series E bonds plus any amount you had to pay at the time of the trade. Do i file 2008 tax return Example. Do i file 2008 tax return You traded series EE bonds (on which you postponed reporting the interest) for $2,500 in series HH bonds and $223 in cash. Do i file 2008 tax return You reported the $223 as taxable income on your tax return. Do i file 2008 tax return At the time of the trade, the series EE bonds had accrued interest of $523 and a redemption value of $2,723. Do i file 2008 tax return You hold the series HH bonds until maturity, when you receive $2,500. Do i file 2008 tax return You must report $300 as interest income in the year of maturity. Do i file 2008 tax return This is the difference between their redemption value, $2,500, and your cost, $2,200 (the amount you paid for the series EE bonds). Do i file 2008 tax return (It is also the difference between the accrued interest of $523 on the series EE bonds and the $223 cash received on the trade. Do i file 2008 tax return ) Choice to report interest in year of trade. Do i file 2008 tax return   You could have chosen to treat all of the previously unreported accrued interest on the series EE or series E bonds traded for series HH bonds as income in the year of the trade. Do i file 2008 tax return If you made this choice, it is treated as a change from method 1. Do i file 2008 tax return See Change from method 1 under Series EE and series I bonds, earlier. Do i file 2008 tax return Form 1099-INT for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds interest. Do i file 2008 tax return   When you cash a bond, the bank or other payer that redeems it must give you a Form 1099-INT if the interest part of the payment you receive is $10 or more. Do i file 2008 tax return Box 3 of your Form 1099-INT should show the interest as the difference between the amount you received and the amount paid for the bond. Do i file 2008 tax return However, your Form 1099-INT may show more interest than you have to include on your income tax return. Do i file 2008 tax return For example, this may happen if any of the following are true. Do i file 2008 tax return You chose to report the increase in the redemption value of the bond each year. Do i file 2008 tax return The interest shown on your Form 1099-INT will not be reduced by amounts previously included in income. Do i file 2008 tax return You received the bond from a decedent. Do i file 2008 tax return The interest shown on your Form 1099-INT will not be reduced by any interest reported by the decedent before death, or on the decedent's final return, or by the estate on the estate's income tax return. Do i file 2008 tax return Ownership of the bond was transferred. Do i file 2008 tax return The interest shown on your Form 1099-INT will not be reduced by interest that accrued before the transfer. Do i file 2008 tax return You were named as a co-owner, and the other co-owner contributed funds to buy the bond. Do i file 2008 tax return The interest shown on your Form 1099-INT will not be reduced by the amount you received as nominee for the other co-owner. Do i file 2008 tax return (See Co-owners , earlier in this chapter, for more information about the reporting requirements. Do i file 2008 tax return ) You received the bond in a taxable distribution from a retirement or profit-sharing plan. Do i file 2008 tax return The interest shown on your Form 1099-INT will not be reduced by the interest portion of the amount taxable as a distribution from the plan and not taxable as interest. Do i file 2008 tax return (This amount is generally shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Do i file 2008 tax return , for the year of distribution. Do i file 2008 tax return )   For more information on including the correct amount of interest on your return, see How To Report Interest Income , later. Do i file 2008 tax return Publication 550 includes examples showing how to report these amounts. Do i file 2008 tax return    Interest on U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds is exempt from state and local taxes. Do i file 2008 tax return The Form 1099-INT you receive will indicate the amount that is for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest in box 3. Do i file 2008 tax return Education Savings Bond Program You may be able to exclude from income all or part of the interest you receive on the redemption of qualified U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds during the year if you pay qualified higher educational expenses during the same year. Do i file 2008 tax return This exclusion is known as the Education Savings Bond Program. Do i file 2008 tax return You do not qualify for this exclusion if your filing status is married filing separately. Do i file 2008 tax return Form 8815. Do i file 2008 tax return   Use Form 8815 to figure your exclusion. Do i file 2008 tax return Attach the form to your Form 1040 or Form 1040A. Do i file 2008 tax return Qualified U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds. Do i file 2008 tax return   A qualified U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond is a series EE bond issued after 1989 or a series I bond. Do i file 2008 tax return The bond must be issued either in your name (sole owner) or in your and your spouse's names (co-owners). Do i file 2008 tax return You must be at least 24 years old before the bond's issue date. Do i file 2008 tax return For example, a bond bought by a parent and issued in the name of his or her child under age 24 does not qualify for the exclusion by the parent or child. Do i file 2008 tax return    The issue date of a bond may be earlier than the date the bond is purchased because the issue date assigned to a bond is the first day of the month in which it is purchased. Do i file 2008 tax return Beneficiary. Do i file 2008 tax return   You can designate any individual (including a child) as a beneficiary of the bond. Do i file 2008 tax return Verification by IRS. Do i file 2008 tax return   If you claim the exclusion, the IRS will check it by using bond redemption information from the Department of the Treasury. Do i file 2008 tax return Qualified expenses. Do i file 2008 tax return   Qualified higher educational expenses are tuition and fees required for you, your spouse, or your dependent (for whom you claim an exemption) to attend an eligible educational institution. Do i file 2008 tax return   Qualified expenses include any contribution you make to a qualified tuition program or to a Coverdell education savings account. Do i file 2008 tax return   Qualified expenses do not include expenses for room and board or for courses involving sports, games, or hobbies that are not part of a degree or certificate granting program. Do i file 2008 tax return Eligible educational institutions. Do i file 2008 tax return   These institutions include most public, private, and nonprofit universities, colleges, and vocational schools that are accredited and eligible to participate in student aid programs run by the U. Do i file 2008 tax return S. Do i file 2008 tax return Department of Education. Do i file 2008 tax return Reduction for certain benefits. Do i file 2008 tax return   You must reduce your qualified higher educational expenses by all of the following tax-free benefits. Do i file 2008 tax return Tax-free part of scholarships and fellowships (see Scholarships and fellowships in chapter 12). Do i file 2008 tax return Expenses used to figure the tax-free portion of distributions from a Coverdell ESA. Do i file 2008 tax return Expenses used to figure the tax-free portion of distributions from a qualified tuition program. Do i file 2008 tax return Any tax-free payments (other than gifts or inheritances) received for educational expenses, such as Veterans' educational assistance benefits, Qualified tuition reductions, or Employer-provided educational assistance. Do i file 2008 tax return Any expense used in figuring the American Opportunity and lifetime learning credits. Do i file 2008 tax return Amount excludable. Do i file 2008 tax return   If the total proceeds (interest and principal) from the qualified U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds you redeem during the year are not more than your adjusted qualified higher educational expenses for the year, you may be able to exclude all of the interest. Do i file 2008 tax return If the proceeds are more than the expenses, you may be able to exclude only part of the interest. Do i file 2008 tax return   To determine the excludable amount, multiply the interest part of the proceeds by a fraction. Do i file 2008 tax return The numerator of the fraction is the qualified higher educational expenses you paid during the year. Do i file 2008 tax return The denominator of the fraction is the total proceeds you received during the year. Do i file 2008 tax return Example. Do i file 2008 tax return In February 2013, Mark and Joan, a married couple, cashed a qualified series EE U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond they bought in April 1997. Do i file 2008 tax return They received proceeds of $8,372 representing principal of $5,000 and interest of $3,372. Do i file 2008 tax return In 2013, they paid $4,000 of their daughter's college tuition. Do i file 2008 tax return They are not claiming an education credit for that amount, and their daughter does not have any tax-free educational assistance. Do i file 2008 tax return They can exclude $1,611 ($3,372 × ($4,000 ÷ $8,372)) of interest in 2013. Do i file 2008 tax return They must pay tax on the remaining $1,761 ($3,372 − $1,611) interest. Do i file 2008 tax return Modified adjusted gross income limit. Do i file 2008 tax return   The interest exclusion is limited if your modified adjusted gross income (modified AGI) is: $74,700 to $89,700 for taxpayers filing single or head of household, and $112,050 to $142,050 for married taxpayers filing jointly or for a qualifying widow(er) with dependent child. Do i file 2008 tax return You do not qualify for the interest exclusion if your modified AGI is equal to or more than the upper limit for your filing status. Do i file 2008 tax return   Modified AGI, for purposes of this exclusion, is adjusted gross income (Form 1040, line 37, or Form 1040A, line 21) figured before the interest exclusion, and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion and deduction, Exclusion of income for bona fide residents of American Samoa, Exclusion for income from Puerto Rico, Exclusion for adoption benefits received under an employer's adoption assistance program, Deduction for tuition and fees, Deduction for student loan interest, and Deduction for domestic production activities. Do i file 2008 tax return   Use the Line 9 Worksheet in the Form 8815 instructions to figure your modified AGI. Do i file 2008 tax return If you claim any of the exclusion or deduction items listed above (except items 6, 7, and 8), add the amount of the exclusion or deduction (except items 6, 7, and 8) to the amount on line 5 of the worksheet, and enter the total on Form 8815, line 9, as your modified AGI. Do i file 2008 tax return   If you have investment interest expense incurred to earn royalties and other investment income, see Education Savings Bond Program in chapter 1 of Publication 550. Do i file 2008 tax return Recordkeeping. Do i file 2008 tax return If you claim the interest exclusion, you must keep a written record of the qualified U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds you redeem. Do i file 2008 tax return Your record must include the serial number, issue date, face value, and total redemption proceeds (principal and interest) of each bond. Do i file 2008 tax return You can use Form 8818 to record this information. Do i file 2008 tax return You should also keep bills, receipts, canceled checks, or other documentation that shows you paid qualified higher educational expenses during the year. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return Treasury Bills, Notes, and Bonds Treasury bills, notes, and bonds are direct debts (obligations) of the U. Do i file 2008 tax return S. Do i file 2008 tax return Government. Do i file 2008 tax return Taxation of interest. Do i file 2008 tax return   Interest income from Treasury bills, notes, and bonds is subject to federal income tax but is exempt from all state and local income taxes. Do i file 2008 tax return You should receive Form 1099-INT showing the interest (in box 3) paid to you for the year. Do i file 2008 tax return   Payments of principal and interest generally will be credited to your designated checking or savings account by direct deposit through the TreasuryDirect® system. Do i file 2008 tax return Treasury bills. Do i file 2008 tax return   These bills generally have a 4-week, 13-week, 26-week, or 52-week maturity period. Do i file 2008 tax return They are generally issued at a discount in the amount of $100 and multiples of $100. Do i file 2008 tax return The difference between the discounted price you pay for the bills and the face value you receive at maturity is interest income. Do i file 2008 tax return Generally, you report this interest income when the bill is paid at maturity. Do i file 2008 tax return If you paid a premium for a bill (more than the face value), you generally report the premium as a section 171 deduction when the bill is paid at maturity. Do i file 2008 tax return Treasury notes and bonds. Do i file 2008 tax return   Treasury notes have maturity periods of more than 1 year, ranging up to 10 years. Do i file 2008 tax return Maturity periods for Treasury bonds are longer than 10 years. Do i file 2008 tax return Both generally are issued in denominations of $100 to $1 million and generally pay interest every 6 months. Do i file 2008 tax return Generally, you report this interest for the year paid. Do i file 2008 tax return For more information, see U. Do i file 2008 tax return S. Do i file 2008 tax return Treasury Bills, Notes, and Bonds in chapter 1 of Publication 550. Do i file 2008 tax return For other information on Treasury notes or bonds, write to:  Bureau of the Public Debt P. Do i file 2008 tax return O. Do i file 2008 tax return Box 7015 Parkersburg, WV 26106-7015 Or, on the Internet, visit: www. Do i file 2008 tax return treasurydirect. Do i file 2008 tax return gov/indiv/indiv. Do i file 2008 tax return htm. Do i file 2008 tax return For information on series EE, series I, and series HH savings bonds, see U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds , earlier. Do i file 2008 tax return Treasury inflation-protected securities (TIPS). Do i file 2008 tax return   These securities pay interest twice a year at a fixed rate, based on a principal amount adjusted to take into account inflation and deflation. Do i file 2008 tax return For the tax treatment of these securities, see Inflation-Indexed Debt Instruments under Original Issue Discount (OID), in Publication 550. Do i file 2008 tax return Bonds Sold Between Interest Dates If you sell a bond between interest payment dates, part of the sales price represents interest accrued to the date of sale. Do i file 2008 tax return You must report that part of the sales price as interest income for the year of sale. Do i file 2008 tax return If you buy a bond between interest payment dates, part of the purchase price represents interest accrued before the date of purchase. Do i file 2008 tax return When that interest is paid to you, treat it as a return of your capital investment, rather than interest income, by reducing your basis in the bond. Do i file 2008 tax return See Accrued interest on bonds under How To Report Interest Income in chapter 1 of Publication 550 for information on reporting the payment. Do i file 2008 tax return Insurance Life insurance proceeds paid to you as beneficiary of the insured person are usually not taxable. Do i file 2008 tax return But if you receive the proceeds in installments, you must usually report a part of each installment payment as interest income. Do i file 2008 tax return For more information about insurance proceeds received in installments, see Publication 525, Taxable and Nontaxable Income. Do i file 2008 tax return Annuity. Do i file 2008 tax return   If you buy an annuity with life insurance proceeds, the annuity payments you receive are taxed as pension and annuity income from a nonqualified plan, not as interest income. Do i file 2008 tax return See chapter 10 for information on pension and annuity income from nonqualified plans. Do i file 2008 tax return State or Local Government Obligations Interest on a bond used to finance government operations generally is not taxable if the bond is issued by a state, the District of Columbia, a possession of the United States, or any of their political subdivisions. Do i file 2008 tax return Bonds issued after 1982 (including tribal economic development bonds issued after February 17, 2009) by an Indian tribal government are treated as issued by a state. Do i file 2008 tax return Interest on these bonds is generally tax exempt if the bonds are part of an issue of which substantially all proceeds are to be used in the exercise of any essential government function. Do i file 2008 tax return For information on federally guaranteed bonds, mortgage revenue bonds, arbitrage bonds, private activity bonds, qualified tax credit bonds, and Build America bonds, see State or Local Government Obligations in chapter 1 of Publication 550. Do i file 2008 tax return Information reporting requirement. Do i file 2008 tax return   If you must file a tax return, you are required to show any tax-exempt interest you received on your return. Do i file 2008 tax return This is an information reporting requirement only. Do i file 2008 tax return It does not change tax-exempt interest to taxable interest. Do i file 2008 tax return Original Issue Discount (OID) Original issue discount (OID) is a form of interest. Do i file 2008 tax return You generally include OID in your income as it accrues over the term of the debt instrument, whether or not you receive any payments from the issuer. Do i file 2008 tax return A debt instrument generally has OID when the instrument is issued for a price that is less than its stated redemption price at maturity. Do i file 2008 tax return OID is the difference between the stated redemption price at maturity and the issue price. Do i file 2008 tax return All debt instruments that pay no interest before maturity are presumed to be issued at a discount. Do i file 2008 tax return Zero coupon bonds are one example of these instruments. Do i file 2008 tax return The OID accrual rules generally do not apply to short-term obligations (those with a fixed maturity date of 1 year or less from date of issue). Do i file 2008 tax return See Discount on Short-Term Obligations in chapter 1 of Publication 550. Do i file 2008 tax return De minimis OID. Do i file 2008 tax return   You can treat the discount as zero if it is less than one-fourth of 1% (. Do i file 2008 tax return 0025) of the stated redemption price at maturity multiplied by the number of full years from the date of original issue to maturity. Do i file 2008 tax return This small discount is known as “de minimis” OID. Do i file 2008 tax return Example 1. Do i file 2008 tax return You bought a 10-year bond with a stated redemption price at maturity of $1,000, issued at $980 with OID of $20. Do i file 2008 tax return One-fourth of 1% of $1,000 (stated redemption price) times 10 (the number of full years from the date of original issue to maturity) equals $25. Do i file 2008 tax return Because the $20 discount is less than $25, the OID is treated as zero. Do i file 2008 tax return (If you hold the bond at maturity, you will recognize $20 ($1,000 − $980) of capital gain. Do i file 2008 tax return ) Example 2. Do i file 2008 tax return The facts are the same as in Example 1, except that the bond was issued at $950. Do i file 2008 tax return The OID is $50. Do i file 2008 tax return Because the $50 discount is more than the $25 figured in Example 1, you must include the OID in income as it accrues over the term of the bond. Do i file 2008 tax return Debt instrument bought after original issue. Do i file 2008 tax return   If you buy a debt instrument with de minimis OID at a premium, the discount is not includible in income. Do i file 2008 tax return If you buy a debt instrument with de minimis OID at a discount, the discount is reported under the market discount rules. Do i file 2008 tax return See Market Discount Bonds in chapter 1 of Publication 550. Do i file 2008 tax return Exceptions to reporting OID. Do i file 2008 tax return   The OID rules discussed in this chapter do not apply to the following debt instruments. Do i file 2008 tax return Tax-exempt obligations. Do i file 2008 tax return (However, see Stripped tax-exempt obligations under Stripped Bonds and Coupons in chapter 1 of Publication 550). Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds. Do i file 2008 tax return Short-term debt instruments (those with a fixed maturity date of not more than 1 year from the date of issue). Do i file 2008 tax return Obligations issued by an individual before March 2, 1984. Do i file 2008 tax return Loans between individuals if all the following are true. Do i file 2008 tax return The lender is not in the business of lending money. Do i file 2008 tax return The amount of the loan, plus the amount of any outstanding prior loans between the same individuals, is $10,000 or less. Do i file 2008 tax return Avoiding any federal tax is not one of the principal purposes of the loan. Do i file 2008 tax return Form 1099-OID. Do i file 2008 tax return   The issuer of the debt instrument (or your broker if you held the instrument through a broker) should give you Form 1099-OID, or a similar statement, if the total OID for the calendar year is $10 or more. Do i file 2008 tax return Form 1099-OID will show, in box 1, the amount of OID for the part of the year that you held the bond. Do i file 2008 tax return It also will show, in box 2, the stated interest you must include in your income. Do i file 2008 tax return A copy of Form 1099-OID will be sent to the IRS. Do i file 2008 tax return Do not file your copy with your return. Do i file 2008 tax return Keep it for your records. Do i file 2008 tax return   In most cases, you must report the entire amount in boxes 1 and 2 of Form 1099-OID as interest income. Do i file 2008 tax return But see Refiguring OID shown on Form 1099-OID, later in this discussion, for more information. Do i file 2008 tax return Form 1099-OID not received. Do i file 2008 tax return   If you had OID for the year but did not receive a Form 1099-OID, you can find tables on IRS. Do i file 2008 tax return gov that list total OID on certain debt instruments and have information that will help you figure OID. Do i file 2008 tax return For the latest OID tables, go to www. Do i file 2008 tax return irs. Do i file 2008 tax return gov and enter “OID tables” in the Search box. Do i file 2008 tax return If your debt instrument is not listed, consult the issuer for further information about the accrued OID for the year. Do i file 2008 tax return Nominee. Do i file 2008 tax return   If someone else is the holder of record (the registered owner) of an OID instrument belonging to you and receives a Form 1099-OID on your behalf, that person must give you a Form 1099-OID. Do i file 2008 tax return Refiguring OID shown on Form 1099-OID. Do i file 2008 tax return   You must refigure the OID shown in box 1 or box 8 of Form 1099-OID if either of the following apply. Do i file 2008 tax return You bought the debt instrument after its original issue and paid a premium or an acquisition premium. Do i file 2008 tax return The debt instrument is a stripped bond or a stripped coupon (including certain zero coupon instruments). Do i file 2008 tax return For information about figuring the correct amount of OID to include in your income, see Figuring OID on Long-Term Debt Instruments in Publication 1212. Do i file 2008 tax return Refiguring periodic interest shown on Form 1099-OID. Do i file 2008 tax return   If you disposed of a debt instrument or acquired it from another holder during the year, see Bonds Sold Between Interest Dates , earlier, for information about the treatment of periodic interest that may be shown in box 2 of Form 1099-OID for that instrument. Do i file 2008 tax return Certificates of deposit (CDs). Do i file 2008 tax return   If you buy a CD with a maturity of more than 1 year, you must include in income each year a part of the total interest due and report it in the same manner as other OID. Do i file 2008 tax return   This also applies to similar deposit arrangements with banks, building and loan associations, etc. Do i file 2008 tax return , including: Time deposits, Bonus plans, Savings certificates, Deferred income certificates, Bonus savings certificates, and Growth savings certificates. Do i file 2008 tax return Bearer CDs. Do i file 2008 tax return   CDs issued after 1982 generally must be in registered form. Do i file 2008 tax return Bearer CDs are CDs not in registered form. Do i file 2008 tax return They are not issued in the depositor's name and are transferable from one individual to another. Do i file 2008 tax return   Banks must provide the IRS and the person redeeming a bearer CD with a Form 1099-INT. Do i file 2008 tax return More information. Do i file 2008 tax return   See chapter 1 of Publication 550 for more information about OID and related topics, such as market discount bonds. Do i file 2008 tax return When To Report Interest Income When to report your interest income depends on whether you use the cash method or an accrual method to report income. Do i file 2008 tax return Cash method. Do i file 2008 tax return   Most individual taxpayers use the cash method. Do i file 2008 tax return If you use this method, you generally report your interest income in the year in which you actually or constructively receive it. Do i file 2008 tax return However, there are special rules for reporting the discount on certain debt instruments. Do i file 2008 tax return See U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds and Original Issue Discount (OID) , earlier. Do i file 2008 tax return Example. Do i file 2008 tax return On September 1, 2011, you loaned another individual $2,000 at 12%, compounded annually. Do i file 2008 tax return You are not in the business of lending money. Do i file 2008 tax return The note stated that principal and interest would be due on August 31, 2013. Do i file 2008 tax return In 2013, you received $2,508. Do i file 2008 tax return 80 ($2,000 principal and $508. Do i file 2008 tax return 80 interest). Do i file 2008 tax return If you use the cash method, you must include in income on your 2013 return the $508. Do i file 2008 tax return 80 interest you received in that year. Do i file 2008 tax return Constructive receipt. Do i file 2008 tax return   You constructively receive income when it is credited to your account or made available to you. Do i file 2008 tax return You do not need to have physical possession of it. Do i file 2008 tax return For example, you are considered to receive interest, dividends, or other earnings on any deposit or account in a bank, savings and loan, or similar financial institution, or interest on life insurance policy dividends left to accumulate, when they are credited to your account and subject to your withdrawal. Do i file 2008 tax return This is true even if they are not yet entered in your passbook. Do i file 2008 tax return   You constructively receive income on the deposit or account even if you must: Make withdrawals in multiples of even amounts, Give a notice to withdraw before making the withdrawal, Withdraw all or part of the account to withdraw the earnings, or Pay a penalty on early withdrawals, unless the interest you are to receive on an early withdrawal or redemption is substantially less than the interest payable at maturity. Do i file 2008 tax return Accrual method. Do i file 2008 tax return   If you use an accrual method, you report your interest income when you earn it, whether or not you have received it. Do i file 2008 tax return Interest is earned over the term of the debt instrument. Do i file 2008 tax return Example. Do i file 2008 tax return If, in the previous example, you use an accrual method, you must include the interest in your income as you earn it. Do i file 2008 tax return You would report the interest as follows: 2011, $80; 2012, $249. Do i file 2008 tax return 60; and 2013, $179. Do i file 2008 tax return 20. Do i file 2008 tax return Coupon bonds. Do i file 2008 tax return   Interest on coupon bonds is taxable in the year the coupon becomes due and payable. Do i file 2008 tax return It does not matter when you mail the coupon for payment. Do i file 2008 tax return How To Report Interest Income Generally, you report all your taxable interest income on Form 1040, line 8a; Form 1040A, line 8a; or Form 1040EZ, line 2. Do i file 2008 tax return You cannot use Form 1040EZ if your taxable interest income is more than $1,500. Do i file 2008 tax return Instead, you must use Form 1040A or Form 1040. Do i file 2008 tax return Form 1040A. Do i file 2008 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040A and any of the following are true. Do i file 2008 tax return Your taxable interest income is more than $1,500. Do i file 2008 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). Do i file 2008 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. Do i file 2008 tax return You received a Form 1099-INT for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest that includes amounts you reported before 2013. Do i file 2008 tax return You received, as a nominee, interest that actually belongs to someone else. Do i file 2008 tax return You received a Form 1099-INT for interest on frozen deposits. Do i file 2008 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. Do i file 2008 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. Do i file 2008 tax return You acquired taxable bonds after 1987 and choose to reduce interest income from the bonds by any amortizable bond premium (see Bond Premium Amortization in chapter 3 of Publication 550). Do i file 2008 tax return List each payer's name and the amount of interest income received from each payer on line 1. Do i file 2008 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. Do i file 2008 tax return   You cannot use Form 1040A if you must use Form 1040, as described next. Do i file 2008 tax return Form 1040. Do i file 2008 tax return   You must use Form 1040 instead of Form 1040A or Form 1040EZ if: You forfeited interest income because of the early withdrawal of a time deposit; You acquired taxable bonds after 1987, you choose to reduce interest income from the bonds by any amortizable bond premium, and you are deducting the excess of bond premium amortization for the accrual period over the qualified stated interest for the period (see Bond Premium Amortization in chapter 3 of Publication 550); or You received tax-exempt interest from private activity bonds issued after August 7, 1986. Do i file 2008 tax return Schedule B (Form 1040A or 1040). Do i file 2008 tax return   You must complete Schedule B (Form 1040A or 1040), Part I, if you file Form 1040 and any of the following apply. Do i file 2008 tax return Your taxable interest income is more than $1,500. Do i file 2008 tax return You are claiming the interest exclusion under the Education Savings Bond Program (discussed earlier). Do i file 2008 tax return You received interest from a seller-financed mortgage, and the buyer used the property as a home. Do i file 2008 tax return You received a Form 1099-INT for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest that includes amounts you reported before 2013. Do i file 2008 tax return You received, as a nominee, interest that actually belongs to someone else. Do i file 2008 tax return You received a Form 1099-INT for interest on frozen deposits. Do i file 2008 tax return You received a Form 1099-INT for interest on a bond you bought between interest payment dates. Do i file 2008 tax return You are reporting OID in an amount less than the amount shown on Form 1099-OID. Do i file 2008 tax return Statement (2) in the preceding list under Form 1040 is true. Do i file 2008 tax return In Part I, line 1, list each payer's name and the amount received from each. Do i file 2008 tax return If you received a Form 1099-INT or Form 1099-OID from a brokerage firm, list the brokerage firm as the payer. Do i file 2008 tax return Reporting tax-exempt interest. Do i file 2008 tax return   Total your tax-exempt interest (such as interest or accrued OID on certain state and municipal bonds, including tax-exempt interest on zero coupon municipal bonds) and exempt-interest dividends from a mutual fund as shown on Form 1099-INT, box 8, and on Form 1099-DIV, box 10. Do i file 2008 tax return Add these amounts to any other tax-exempt interest you received. Do i file 2008 tax return Report the total on line 8b of Form 1040A or 1040. Do i file 2008 tax return   If you file Form 1040EZ, enter “TEI” and the amount in the space to the left of line 2. Do i file 2008 tax return Do not add tax-exempt interest in the total on Form 1040EZ, line 2. Do i file 2008 tax return   Form 1099-INT, box 9, and Form 1099-DIV, box 11, show the tax-exempt interest subject to the alternative minimum tax on Form 6251. Do i file 2008 tax return These amounts are already included in the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. Do i file 2008 tax return Do not add the amounts in Form 1099-INT, box 9 and Form 1099-DIV, box 11 to, or subtract them from, the amounts on Form 1099-INT, box 8, and Form 1099-DIV, box 10. Do i file 2008 tax return    Do not report interest from an individual retirement account (IRA) as tax-exempt interest. Do i file 2008 tax return Form 1099-INT. Do i file 2008 tax return   Your taxable interest income, except for interest from U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds and Treasury obligations, is shown in box 1 of Form 1099-INT. Do i file 2008 tax return Add this amount to any other taxable interest income you received. Do i file 2008 tax return You must report all of your taxable interest income even if you do not receive a Form 1099-INT. Do i file 2008 tax return Generally, contact your financial institution if you do not receive a Form 1099-INT by February 15. Do i file 2008 tax return Your identifying number may be truncated on any paper Form 1099-INT you receive. Do i file 2008 tax return   If you forfeited interest income because of the early withdrawal of a time deposit, the deductible amount will be shown on Form 1099-INT in box 2. Do i file 2008 tax return See Penalty on early withdrawal of savings in chapter 1 of Publication 550. Do i file 2008 tax return   Box 3 of Form 1099-INT shows the interest income you received from U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds, Treasury bills, Treasury notes, and Treasury bonds. Do i file 2008 tax return Add the amount shown in box 3 to any other taxable interest income you received, unless part of the amount in box 3 was previously included in your interest income. Do i file 2008 tax return If part of the amount shown in box 3 was previously included in your interest income, see U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest previously reported , later. Do i file 2008 tax return   Box 4 of Form 1099-INT will contain an amount if you were subject to backup withholding. Do i file 2008 tax return Report the amount from box 4 on Form 1040EZ, line 7; on Form 1040A, line 36; or Form 1040, line 62 (federal income tax withheld). Do i file 2008 tax return   Box 5 of Form 1099-INT shows investment expenses you may be able to deduct as an itemized deduction. Do i file 2008 tax return See chapter 28 for more information about investment expenses. Do i file 2008 tax return   If there are entries in boxes 6 and 7 of Form 1099-INT, you must file Form 1040. Do i file 2008 tax return You may be able to take a credit for the amount shown in box 6 unless you deduct this amount on line 8 of Schedule A (Form 1040). Do i file 2008 tax return To take the credit, you may have to file Form 1116, Foreign Tax Credit. Do i file 2008 tax return For more information, see Publication 514, Foreign Tax Credit for Individuals. Do i file 2008 tax return U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest previously reported. Do i file 2008 tax return   If you received a Form 1099-INT for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bond interest, the form may show interest you do not have to report. Do i file 2008 tax return See Form 1099-INT for U. Do i file 2008 tax return S. Do i file 2008 tax return savings bonds interest , earlier, under U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bonds. Do i file 2008 tax return   On Schedule B (Form 1040A or 1040), Part I, line 1, report all the interest shown on your Form 1099-INT. Do i file 2008 tax return Then follow these steps. Do i file 2008 tax return Several lines above line 2, enter a subtotal of all interest listed on line 1. Do i file 2008 tax return Below the subtotal enter “U. Do i file 2008 tax return S. Do i file 2008 tax return Savings Bond Interest Previously Reported” and enter amounts previously reported or interest accrued before you received the bond. Do i file 2008 tax return Subtract these amounts from the subtotal and enter the result on line 2. Do i file 2008 tax return More information. Do i file 2008 tax return   For more information about how to report interest income, see chapter 1 of Publication 550 or the instructions for the form you must file. Do i file 2008 tax return Prev  Up  Next   Home   More Online Publications

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The Do I File 2008 Tax Return

Do i file 2008 tax return 37. Do i file 2008 tax return   Otros Créditos Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Qué Hay de Nuevo Crédito por adopción. Do i file 2008 tax return . Do i file 2008 tax return  El crédito máximo por adopción es $12,970 para el año 2013. Do i file 2008 tax return Vea Crédito por Adopción . Do i file 2008 tax return Crédito por vehículo electrónico enchufable. Do i file 2008 tax return  El crédito por vehículos electrónicos enchufables ha vencido. Do i file 2008 tax return Crédito reembolsable del impuesto mínimo de años anteriores. Do i file 2008 tax return   La parte reembolsable del crédito del impuesto mínimo alternativo de años anteriores ha vencido. Do i file 2008 tax return Retención en exceso de los impuestos al Seguro Social y a la jubilación ferroviaria. Do i file 2008 tax return . Do i file 2008 tax return  Tanto los impuestos al Seguro Social como los impuestos del nivel 1 de jubilación ferroviaria (RRTA, por sus siglas en inglés) fueron retenidos de los salarios hasta el límite de $113,700 a una tasa de 6. Do i file 2008 tax return 2% durante 2013. Do i file 2008 tax return Si durante 2013, usted trabajó para más de un empleador y se le retuvo demasiado impuesto al Seguro Social o de jubilación ferroviaria, podría tener derecho a un crédito por la retención en exceso. Do i file 2008 tax return Vea Crédito por Retención en Exceso del Impuesto del Seguro Social o deI Impuesto de la Jubilación Ferroviaria . Do i file 2008 tax return Introduction Este capítulo trata de los siguientes créditos no reembolsables: Crédito por adopción. Do i file 2008 tax return Crédito por vehículo motorizado alternativo. Do i file 2008 tax return Crédito por bienes de reabastecimiento de vehículos con combustible alternativo. Do i file 2008 tax return Crédito para titulares de bonos de crédito tributario. Do i file 2008 tax return Crédito por impuestos extranjeros. Do i file 2008 tax return Crédito por intereses hipotecarios. Do i file 2008 tax return Crédito no reembolsable del impuesto mínimo de años anteriores. Do i file 2008 tax return Crédito por vehículos enchufables con motor de dirección eléctrica. Do i file 2008 tax return Créditos por energía de la propiedad residencial. Do i file 2008 tax return Crédito por aportaciones a arreglos de ahorros para la jubilación. Do i file 2008 tax return Este capítulo trata también de los siguientes créditos reembolsables: Crédito por el impuesto sobre ganancias de capital no distribuidas. Do i file 2008 tax return Crédito tributario por cobertura del seguro médico. Do i file 2008 tax return Crédito por retención en exceso del impuesto del Seguro Social o del impuesto de la jubilación ferroviaria. Do i file 2008 tax return En otros capítulos de esta publicación, se explican otros créditos. Do i file 2008 tax return Crédito por gastos del cuidado de menores y dependientes (capítulo 32). Do i file 2008 tax return Crédito para ancianos o personas incapacitadas (capítulo 33). Do i file 2008 tax return Crédito tributario por hijos (capítulo 34). Do i file 2008 tax return Créditos tributarios por estudios (capítulo 35). Do i file 2008 tax return Crédito por ingreso del trabajo (capítulo 36). Do i file 2008 tax return Créditos no reembolsables. Do i file 2008 tax return   La primera parte de este capítulo, Créditos no Reembolsables , abarca diez créditos que se restan de sus impuestos. Do i file 2008 tax return Puede ser que estos créditos reduzcan los impuestos a cero. Do i file 2008 tax return Si estos créditos superan el total de sus impuestos, no se le devuelve el excedente. Do i file 2008 tax return Créditos reembolsables. Do i file 2008 tax return   La segunda parte de este capítulo, Créditos Reembolsables , abarca tres créditos que se consideran pagos y que le pueden ser reembolsados. Do i file 2008 tax return Estos créditos se agregan a los impuestos federales sobre el ingreso retenidos y todo pago de impuesto estimado que haya hecho. Do i file 2008 tax return Si el total de éstos es superior al total de los impuestos, se le reembolsará el excedente. Do i file 2008 tax return Useful Items - You may want to see: Publicación 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 530 Tax Information for Homeowners (Información tributaria para propietarios de vivienda), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés Formulario (e Instrucciones) 1116 Foreign Tax Credit (Crédito por impuestos extranjeros), en inglés 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains (Aviso al accionista de ganancias de capital a largo plazo no distribuidas), en inglés 5695 Residential Energy Credits (Créditos por energía de la propiedad residencial), en inglés 8396 Mortgage Interest Credit (Crédito por intereses hipotecarios), en inglés 8801 Credit For Prior Year Minimum Tax – Individuals, Estates, and Trusts (Crédito del impuesto mínimo de años anteriores–personas físicas, caudales hereditarios o fideicomisos), en inglés 8828 Recapture of Federal Mortgage Subsidy (Recuperación del subsidio hipotecario federal), en inglés 8839 Qualified Adoption Expenses (Gastos de adopción calificados), en inglés 8880 Credit for Qualified Retirement Savings Contributions (Crédito por aportaciones calificadas a arreglos de ahorros para la jubilación), en inglés 8885 Health Coverage Tax Credit (Crédito tributario por cobertura del seguro médico), en inglés 8910 Alternative Motor Vehicle Credit (Crédito por vehículo motorizado alternativo), en inglés 8911 Alternative Fuel Vehicle Refueling Property Credit (Crédito por bienes de reabastecimiento de vehículos de combustible alternativo), en inglés 8912 Credit to Holders of Tax Credit Bonds (Crédito para titulares de bonos de crédito tributario), en inglés 8936 Qualified Plug-In Electric Drive Motor Vehicle Credit (Crédito por vehículos enchufables con motor de dirección eléctrica que reúnen los requisitos), en inglés Créditos no Reembolsables Los créditos tratados en esta parte del capítulo pueden reducir los impuestos. Do i file 2008 tax return No obstante, si el total de estos créditos supera el total de sus impuestos, no se le devuelve el excedente. Do i file 2008 tax return Crédito por Adopción Tal vez pueda tomar un crédito tributario de hasta $12,970 por gastos calificados que se hayan pagado para adoptar a un niño que reúna los requisitos. Do i file 2008 tax return El crédito podría permitirse en el caso de la adopción de un niño con necesidades especiales aunque usted no tenga gastos calificados. Do i file 2008 tax return El crédito se reduce si tiene ingresos brutos modificados (MAGI, por sus siglas en inglés) mayores de $194,580. Do i file 2008 tax return Si tiene ingresos brutos modificados iguales o mayores de $234,580 no puede reclamar el crédito. Do i file 2008 tax return Gastos de adopción calificados. Do i file 2008 tax return   Los gastos de adopción calificados son gastos razonables y necesarios directamente relacionados con la adopción legal de un hijo que reúna los requisitos y cuyo fin sea la adopción legal. Do i file 2008 tax return Dichos gastos abarcan: Honorarios de adopción, Costos judiciales, Honorarios de abogado, Gastos de viaje (incluyendo gastos de comida y alojamiento) mientras esté fuera de casa y Gastos de readopción para adoptar a un niño extranjero. Do i file 2008 tax return Gastos no calificados. Do i file 2008 tax return   Los gastos de adopción calificados no abarcan gastos: Que infrinjan la ley estatal o federal, Para llevar a cabo un acuerdo para autorizar los cuidados de un tutor (o padre sustituto), Por la adopción del hijo de su cónyuge, Para los cuales haya recibido fondos conforme a algún programa federal, estatal o local, Permitidos como crédito o deducción conforme a algún otro requisito de los impuestos federales sobre el ingreso o Pagados o reembolsados por su empleador o alguna otra persona u organización. Do i file 2008 tax return Hijo que reúne los requisitos. Do i file 2008 tax return   El término “hijo que reúne los requisitos” designa a toda persona que: Tenga menos de 18 años de edad o Esté física o mentalmente incapacitada para cuidar de sí misma. Do i file 2008 tax return Hijo con necesidades especiales. Do i file 2008 tax return   Un hijo con necesidades especiales reúne los requisitos si se dan las tres condiciones siguientes: El hijo fue ciudadano o residente de los Estados Unidos (incluyendo posesiones (territorios no autónomos) de los EE. Do i file 2008 tax return UU. Do i file 2008 tax return ) al iniciarse los trámites de adopción. Do i file 2008 tax return Un estado (incluido el Distrito de Columbia) ha determinado que el hijo no puede o no debe ser devuelto al hogar de sus padres. Do i file 2008 tax return El estado ha decidido que el hijo no puede ser adoptado a no ser que se les proporcione ayuda a los padres adoptivos. Do i file 2008 tax return Los factores que los estados usan para llegar a esta determinación incluyen los siguientes: El origen étnico del hijo, La edad del hijo, Si el hijo es miembro de un grupo de minoría o tiene hermanos o hermanas y Si el hijo padece de una afección médica o un impedimento físico, mental o emocional. Do i file 2008 tax return Cuándo reclamar el crédito. Do i file 2008 tax return   Generalmente, hasta finalizar la adopción, se toma el crédito en el año siguiente al año en el que se hayan ocasionado o pagado los gastos calificados. Do i file 2008 tax return Si se concluye el proceso de adopción, reclame el crédito en el año en el que se hayan ocasionado o pagado los gastos. Do i file 2008 tax return Vea las Instrucciones del Formulario 8839 para más información sobre cuándo se debe reclamar el crédito. Do i file 2008 tax return Hijo extranjero. Do i file 2008 tax return   Si el hijo no es ciudadano o residente de los EE. Do i file 2008 tax return UU. Do i file 2008 tax return al empezar los trámites de adopción, usted no puede reclamar el crédito a menos que concluya el proceso de adopción. Do i file 2008 tax return Todo gasto de adopción que se haya ocasionado o pagado en años anteriores al finalizar el proceso de adopción se considera ocasionado o pagado en el año en que se concluya dicho proceso. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Calcule su crédito no reembolsable de 2013 y cualquier crédito que está traspasando a el 2014 en el Formulario 8839 y adjúntelo a su Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque la casilla c y anote “8839” en la línea que se encuentra junto a esa casilla. Do i file 2008 tax return Más información. Do i file 2008 tax return   Para información adicional, vea las Instrucciones del Formulario 8839, en inglés. Do i file 2008 tax return Crédito por Vehículo Motorizado Alternativo Quizás pueda reclamar este crédito si pone en uso un vehículo motorizado de pila de combustible calificado en 2013. Do i file 2008 tax return Cantidad del crédito. Do i file 2008 tax return   Generalmente, puede basarse en la certificación del fabricante al IRS para saber si un vehículo de cierta marca, modelo y año reúne los requisitos para el crédito y para la cantidad máxima del mismo por el cual reúne los requisitos. Do i file 2008 tax return Si se trata de un fabricante extranjero, por lo general, puede basarse en la certificación de su distribuidor nacional al IRS. Do i file 2008 tax return    Normalmente, la cantidad del crédito suele ser el 100% del crédito máximo permisible tal y como lo certifique el fabricante (o el distribuidor nacional al IRS). Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Para tomar el crédito, tiene que completar el Formulario 8910 y adjuntarlo al Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque el recuadro c y anote “8910” en la línea al lado de dicho recuadro. Do i file 2008 tax return Información adicional. Do i file 2008 tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8910. Do i file 2008 tax return Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Tal vez pueda tomar un crédito si pone en uso en 2013 bienes de reabastecimiento de vehículos con combustible alternativo calificados. Do i file 2008 tax return Bienes de reabastecimiento de vehículos de combustible alternativo calificados. Do i file 2008 tax return   Los bienes de reabastecimiento de vehículos de combustible alternativo calificados son aquéllos (que no sean edificios ni los componentes estructurales de los mismos) que se utilicen para cualquiera de los siguientes: Para almacenar o surtir un combustible alternativo en el tanque de combustible de un vehículo de motor propulsado por dicho combustible, pero sólo si el proceso de almacenamiento o reabastecimiento se lleva a cabo en el sitio donde el combustible se coloca en ese tanque. Do i file 2008 tax return Para recargar un vehículo eléctrico, pero sólo si la propiedad de recarga se encuentra en el lugar donde se recarga el vehículo. Do i file 2008 tax return   Los siguientes son combustibles alternativos: Todo combustible del cual por lo menos el 85% del volumen consiste en uno o más de los siguientes: etanol, gas natural, gas natural comprimido, gas natural licuado, gas licuado de petróleo o hidrógeno. Do i file 2008 tax return Toda mezcla que consista en dos o más de los siguientes: biodiésel, gasóleo (gasolina diésel) o queroseno y de la cual por lo menos el 20% del volumen consiste en biodiésel según determinado sin tener en cuenta cantidad alguna de queroseno. Do i file 2008 tax return Electricidad. Do i file 2008 tax return Cantidad del crédito. Do i file 2008 tax return   Para bienes de uso personal, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $1,000. Do i file 2008 tax return Para bienes de uso comercial, el crédito suele ser la cantidad menor entre el 30% del costo de dichos bienes o $30,000. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Para tomar el crédito, tiene que completar el Formulario 8911 y adjuntarlo al Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque el recuadro c y anote “8911” en la línea al lado de dicho recuadro. Do i file 2008 tax return Información adicional. Do i file 2008 tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8911, en inglés. Do i file 2008 tax return Crédito para Titulares de Bonos de Crédito Tributario Los bonos de crédito tributario son bonos de los cuales el titular recibe un crédito tributario en vez de los intereses sobre el bono, o una parte de los mismos. Do i file 2008 tax return Tal vez pueda reclamar un crédito si es titular de uno de los siguientes bonos: Bonos de energía limpia y renovable (emitidos antes de 2010). Do i file 2008 tax return Bonos de energía limpia y renovable nuevos. Do i file 2008 tax return Bonos calificados de ahorro de energía. Do i file 2008 tax return Bonos calificados de construcción de escuelas. Do i file 2008 tax return Bonos para zonas de academia calificadas. Do i file 2008 tax return Bonos de construcción de proyectos públicos en los Estados Unidos (Bonos Build America). Do i file 2008 tax return En algunos casos, un emisor puede optar por recibir un crédito correspondiente a los intereses pagados sobre el bono. Do i file 2008 tax return Si el emisor elige esta opción, usted no puede también reclamar un crédito. Do i file 2008 tax return Ingresos procedentes de intereses. Do i file 2008 tax return   La cantidad de todo crédito tributario permitido (calculado antes de aplicarse los límites de responsabilidad tributaria) se tiene que incluir en la declaración como ingresos procedentes de intereses. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Complete el Formulario 8912 y adjúntelo al Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque el recuadro c y anote “8912” en la línea al lado de dicho recuadro. Do i file 2008 tax return Información adicional. Do i file 2008 tax return   Para más información, vea las Instrucciones del Formulario 8912, en inglés. Do i file 2008 tax return Crédito por Impuestos Extranjeros Generalmente, puede optar por declarar un crédito por los impuestos sobre el ingreso pagados o acumulados por usted a lo largo del año a un país extranjero o posesión (territorio no autónomo) de los Estados Unidos, aplicándolo como crédito contra el impuesto sobre el ingreso de los Estados Unidos. Do i file 2008 tax return O puede deducirlos como una deducción detallada (vea el capítulo 22). Do i file 2008 tax return No puede reclamar un crédito (ni una deducción) por impuestos sobre el ingreso extranjero pagado sobre ingresos que se excluyan del impuesto de los EE. Do i file 2008 tax return UU. Do i file 2008 tax return en los siguientes casos: Exclusión de ingresos ganados de fuentes en el extranjero. Do i file 2008 tax return Exclusión por concepto de vivienda en el extranjero. Do i file 2008 tax return Ingresos de fuentes en Puerto Rico exentos de impuestos de los Estados Unidos. Do i file 2008 tax return Exclusión en las posesiones (territorios no autónomos) de los Estados Unidos. Do i file 2008 tax return Límite del crédito. Do i file 2008 tax return   A menos que decida no presentar el Formulario 1116 (vea Excepción , más adelante), el crédito por impuestos extranjeros pagados no puede superar los impuestos a pagar al gobierno de los Estados Unidos (línea 44 del Formulario 1040), multiplicados por una fracción. Do i file 2008 tax return El numerador de esta fracción será los ingresos tributables de fuentes fuera de los Estados Unidos. Do i file 2008 tax return El denominador será el total de los ingresos tributables de fuentes en los Estados Unidos y en el extranjero. Do i file 2008 tax return Vea la Publicación 514, en inglés, para más información. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Complete el Formulario 1116 y adjúntelo al Formulario 1040. Do i file 2008 tax return Anote el crédito en la línea 47 del Formulario 1040. Do i file 2008 tax return Excepción. Do i file 2008 tax return   No necesita llenar el Formulario 1116 para reclamar el crédito si se dan todas las siguientes condiciones: Todos sus ingresos brutos de fuentes en el extranjero provienen de intereses y dividendos y dichos ingresos en su totalidad más los impuestos extranjeros que se pagaron sobre esos ingresos se les informaron a usted en el Formulario 1099-INT, Formulario 1099-DIV o en el Anexo K-1 (o un documento similar sustitutivo). Do i file 2008 tax return Si usted tuvo ingreso de dividendos provenientes de participación en acciones, usted mantuvo en tenencia dichas acciones por lo menos 16 dias. Do i file 2008 tax return No está presentando el Formulario 4563 ni excluyendo ingresos provenientes de fuentes en Puerto Rico. Do i file 2008 tax return El total de los impuestos extranjeros no era superior a $300 ($600 si es casado que presenta una declaración conjunta). Do i file 2008 tax return Todos sus impuestos extranjeros fueron: Adeudados legalmente y no reunían los requisitos para un reembolso y Pagados a países que son reconocidos como tal por los Estados Unidos y que no apoyan el terrorismo. Do i file 2008 tax return Más información. Do i file 2008 tax return   Para información más detallada acerca del crédito y estos requisitos, vea las Instrucciones del Formulario 1116, en inglés. Do i file 2008 tax return Crédito por Intereses Hipotecarios El crédito por intereses hipotecarios tiene la finalidad de ayudar a personas de bajos recursos a comprar una vivienda. Do i file 2008 tax return Si reúne los requisitos, puede reclamar el crédito cada año para una parte de los intereses hipotecarios de vivienda que pague. Do i file 2008 tax return Quién reúne los requisitos. Do i file 2008 tax return   Tal vez pueda reclamar el crédito si un gobierno estatal o local le emitió un certificado de crédito hipotecario que reúne los requisitos (MCC, por sus siglas en inglés). Do i file 2008 tax return Generalmente, un MCC se emite sólo en relación con una nueva hipoteca para la compra de su vivienda principal. Do i file 2008 tax return Cantidad del crédito. Do i file 2008 tax return   Calcule su crédito en el Formulario 8396. Do i file 2008 tax return Si la cantidad del préstamo hipotecario es igual (o menor que) a la cantidad adeudada confirmada (préstamo) que aparece en el MCC, anote en la línea 1 del Formulario 8396 todos los intereses que haya pagado sobre la hipoteca durante el año. Do i file 2008 tax return   Si la cantidad del préstamo hipotecario es mayor que la cantidad adeudada confirmada que aparece en el MCC, puede calcular el crédito sólo sobre una parte de los intereses que haya pagado. Do i file 2008 tax return Para encontrar la cantidad que debe anotar en la línea 1, multiplique por la siguiente fracción el total de los intereses que haya pagado sobre una hipoteca a lo largo del año. Do i file 2008 tax return      Cantidad adeudada confirmada que aparece en el MCC     Cantidad original de la hipoteca      Límite basado en la tasa de crédito. Do i file 2008 tax return   Si la tasa de crédito del certificado es superior al 20%, el crédito que se le permita no puede sobrepasar $2,000. Do i file 2008 tax return Si dos o más personas (que no sean un matrimonio que presente una declaración conjunta) tienen una participación en la vivienda a la que se refiere el MCC, este límite de $2,000 tiene que dividirse según la participación de cada persona. Do i file 2008 tax return Vea la Publicación 530, en inglés, para información adicional. Do i file 2008 tax return Traspasos a un año posterior. Do i file 2008 tax return   El crédito (luego de aplicar el límite basado en la tasa de crédito) también está sujeto a un límite basado en el impuesto calculado en el Formulario 8396. Do i file 2008 tax return Si el crédito permitido disminuye a causa de este límite sobre los impuestos adeudados, puede traspasar la parte del crédito que no haya utilizado a los 3 próximos años o hasta que se utilice en su totalidad, lo que ocurra primero. Do i file 2008 tax return   Si está sujeto al límite de los $2,000 debido a que la tasa de crédito del certificado es superior al 20%, no puede traspasar a un año posterior ninguna cantidad superior a $2,000 (o, en el caso de que tenga que dividir el crédito, la parte de los $2,000 que le corresponda). Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return    Calcule el crédito de 2013, y toda cantidad que se haya traspasado a 2014, en el Formulario 8396 y adjúntelo al Formulario 1040. Do i file 2008 tax return Cerciórese de incluir todo crédito traspasado, correspondiente a 2010, 2011 y 2012. Do i file 2008 tax return   Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque el recuadro c y escriba “8396” en la línea al lado de dicho recuadro. Do i file 2008 tax return Reducción de la deducción por intereses sobre una hipoteca de vivienda. Do i file 2008 tax return   Si detalla sus deducciones en el Anexo A del Formulario 1040, tiene que restar la cantidad del crédito por intereses hipotecarios, indicada en la línea 3 del Formulario 8396, de la deducción por intereses sobre una hipoteca de vivienda. Do i file 2008 tax return Tiene que hacerlo aunque parte de dicha cantidad se traspase a 2014. Do i file 2008 tax return Para más información sobre la deducción por intereses sobre una hipoteca de vivienda, vea el capítulo 23. Do i file 2008 tax return Recuperación del subsidio hipotecario federal. Do i file 2008 tax return   Si recibió un MCC junto con el préstamo hipotecario, podría verse obligado a recuperar (reintegrar) todo o parte del beneficio que haya recibido de ese programa. Do i file 2008 tax return Se le podría exigir esta recuperación si vende o enajena su vivienda con ganancias durante los 9 años siguientes al cierre de su préstamo hipotecario. Do i file 2008 tax return Vea las Instrucciones para el Formulario 8828, disponibles en inglés, y el capítulo 15 para más información. Do i file 2008 tax return Más información. Do i file 2008 tax return   Para información más detallada acerca del crédito, vea las instrucciones del Formulario 8396, en inglés. Do i file 2008 tax return Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores La ley tributaria concede un trato especial a ciertos tipos de ingresos y permite deducciones y créditos especiales para algunos tipos de gastos. Do i file 2008 tax return Si se beneficia de estas leyes, podría verse obligado a pagar por lo menos una cantidad mínima de impuestos además de cualquier otro impuesto sobre estas partidas. Do i file 2008 tax return A esto se le llama impuesto mínimo alternativo (AMT, por sus siglas en inglés). Do i file 2008 tax return El trato especial de ciertas partidas de ingresos y gastos sólo le permite aplazar el pago de los impuestos hasta un año posterior. Do i file 2008 tax return Si pagó el impuesto mínimo alternativo en años anteriores a causa de estas partidas tributarias postergadas, tal vez pueda reclamar un crédito por el impuesto mínimo de años anteriores, a favor del impuesto habitual del año en curso. Do i file 2008 tax return Quizás pueda reclamar un crédito y aplicarlo a favor del impuesto habitual si en 2012 tuvo: Impuesto mínimo alternativo adeudado y ajustes o partidas con beneficio tributario que no sean conceptos a excluirse, Un crédito del impuesto mínimo que traspase a 2013 o Un crédito no permitido por vehículos eléctricos calificados. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return    Calcule el crédito no reembolsable de 2013 (de haberlo), y toda cantidad que se haya traspasado a 2014, en el Formulario 8801 y adjúntelo al Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040 y marque el recuadro b. Do i file 2008 tax return Puede traspasar a años posteriores, hasta agotarlo, todo crédito del impuesto mínimo de años anteriores que no se haya utilizado. Do i file 2008 tax return Información adicional. Do i file 2008 tax return   Para más información sobre el crédito, vea las Instrucciones del Formulario 8801, en inglés. Do i file 2008 tax return Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Es posible que pueda tomar este crédito si, en 2013, puso en uso por fines de negocios o personales un vehículo enchufable con motor de dirección eléctrica o un vehículo eléctrico enchufable de dos o tres ruedas y dicho vehículo reúne los requisitos. Do i file 2008 tax return Vehículos enchufables con motor de dirección eléctrica y que reúnen los requisitos. Do i file 2008 tax return   El vehículo reúne los requisitos si es un vehículo nuevo con, por lo menos, cuatro llantas que: Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 4 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Do i file 2008 tax return Vehículos eléctricos enchufables de dos o tres ruedas que reúnen los requisitos. Do i file 2008 tax return   El vehículo reúne los requisitos si es un vehículo nuevo con dos o tres ruedas que: Tiene la capacidad de llegar a una velocidad de 45 millas por hora o más, Es impulsado en su mayoría por un motor eléctrico que funciona con electricidad generada por una batería que tenga una capacidad de no menos de 2. Do i file 2008 tax return 5 kilovatios-horas y se puede recargar mediante una fuente externa de energía y El peso bruto del vehículo es menos de 14,000 libras. Do i file 2008 tax return Certificación y otros requisitos   Generalmente, puede basarse en la certificación del fabricante al IRS (o en el caso de un fabricante extranjero, en la certificación del distribuidor doméstico) para saber si la marca, modelo y años específicos de un vehículo reúnen los requisitos del crédito y, si es aplicable, la cantidad del crédito para el cual califica. Do i file 2008 tax return Sin embargo, si el IRS publica un aviso anunciando que la certificación de alguna marca, modelo y año ha sido retirada, usted no puede basarse en la certificación del vehículo si fue comprado después de la fecha de la publicación del aviso del retiro. Do i file 2008 tax return   También tiene que cumplir los requisitos siguientes para calificar para el crédito: Usted es el dueño del vehículo. Do i file 2008 tax return Si el vehículo es arrendado, sólo el arrendador, y no el arrendatario, tiene derecho al crédito. Do i file 2008 tax return El vehículo fue puesto en servicio en 2013. Do i file 2008 tax return El vehículo es fabricado principalmente para uso en calles, caminos y carreteras públicas. Do i file 2008 tax return El uso original del vehículo comenzó con usted. Do i file 2008 tax return Adquirió el vehículo para utilizarlo usted mismo o para el arrendamiento a un tercero y no para revenderlo. Do i file 2008 tax return En el caso de un vehículo eléctrico enchufable de dos o tres ruedas que reúna los requisitos, el vehículo tiene que haber sido adquirido después de 2011 y antes de 2014. Do i file 2008 tax return Utiliza el vehículo principalmente en los Estados Unidos. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Para tomar el crédito, tiene que completar el Formulario 8936 y adjuntarlo a su Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 53 del Formulario 1040. Do i file 2008 tax return Marque el recuadro c y anote “8936” en la línea al lado de dicho recuadro. Do i file 2008 tax return    Más información. Do i file 2008 tax return   Para más información acerca del crédito, vea las instrucciones del Formulario 8936, en inglés. Do i file 2008 tax return Créditos por Energía de la Propiedad Residencial Podría tener derecho a uno o los dos siguientes créditos si hizo mejoras para conservar energía en su vivienda ubicada en los Estados Unidos en 2013. Do i file 2008 tax return Crédito tributario por energía de la propiedad no empresarial. Do i file 2008 tax return Crédito de eficiencia energética para propiedades residenciales. Do i file 2008 tax return Si es integrante de un comité de administración de condominios para un condominio del que sea dueño o inquilino-accionista de una sociedad anónima de cooperativa de viviendas, se considera que ha pagado la parte proporcionada que le corresponde de todo costo de tal comité o sociedad anónima para fines de estos créditos. Do i file 2008 tax return Crédito tributario por energía de la propiedad no empresarial. Do i file 2008 tax return   Tal vez pueda tomar un crédito igual a la suma de: El 10% de los costos pagados para mejoras de eficiencia energética instaladas en 2013 y Todo costo pagado o incurrido para energía de la propiedad residencial en 2013. Do i file 2008 tax return   Existe un límite vitalicio de $500 para todos los años posteriores al año 2005, de lo que sólo $200 pueden ser por ventanas; $50 por un ventilador de circulación de aire principal avanzado; $150 por un calentador de agua a base de gas natural propano o petróleo; y $300 por cualquier artículo de eficiencia energética para propiedades residenciales. Do i file 2008 tax return Si la cantidad total de los créditos tributarios por energía de la propiedad no empresarial que ha tomado en años previos (después del 2005) es más de $500, no puede tomar este crédito en el año 2013. Do i file 2008 tax return Las mejoras de eficiencia energética que reúnen los requisitos son las siguientes mejoras siempre y cuando sean nuevas, se espere que sigan en uso por lo menos 5 años y cumplan determinados requisitos de la eficiencia energética: Todo material aislante o sistema que haya sido diseñado expresa y principalmente para reducir la pérdida o el aumento de temperatura (calentamiento) en una vivienda. Do i file 2008 tax return Ventanas exteriores (incluidos tragaluces). Do i file 2008 tax return Puertas exteriores. Do i file 2008 tax return Todo techo de metal o asfalto que tenga capas pigmentadas o gránulos de enfriamiento adecuados que hayan sido diseñados expresa y principalmente para reducir el aumento de temperatura (calentamiento) de la vivienda. Do i file 2008 tax return Se considera que la propiedad de energía residencial es cualquiera de los siguientes aparatos: Determinados calentadores eléctricos de agua con bomba de calor, bombas de calor eléctricas, acondicionadores de aire centrales, calentadores de agua a gas natural, propano o petróleo; y estufas que consumen combustibles de biomasa. Do i file 2008 tax return Calderas de gas natural, propano o petróleo que reúnen los requisitos; y calderas de agua caliente a gas natural, propano o petróleo que reúnen los requisitos. Do i file 2008 tax return Determinados ventiladores de circulación de aire principal avanzados que sean componentes de las calderas de gas natural, propano o petróleo. Do i file 2008 tax return Crédito por energía eficaz de la propiedad residencial. Do i file 2008 tax return   Quizás pueda tomar un crédito del 30% de los costos de propiedad eléctrica de energía solar, propiedad de calentamiento de agua por energía solar, propiedad de pilas de combustible, propiedad eólica de menor tamaño y propiedad de bomba de calor geotérmico. Do i file 2008 tax return En el caso de costos pagados por propiedad de pilas de combustible que reúne los requisitos, la cantidad del crédito está limitada a $500 por cada medio kilovatio de capacidad de dicha propiedad. Do i file 2008 tax return Reducción en la base. Do i file 2008 tax return   Tiene que reducir la base de su vivienda por la cantidad de todo crédito permitido. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Complete el Formulario 5695 y adjúntelo al Formulario 1040. Do i file 2008 tax return Anote el crédito en la línea 52 del Formulario 1040. Do i file 2008 tax return Información adicional. Do i file 2008 tax return   Para más información sobre estos créditos, vea las instrucciones del Formulario 5695, en inglés. Do i file 2008 tax return Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Podría reclamar este crédito si usted, o su cónyuge si presenta una declaración conjunta, hizo: Aportaciones (que no sean reinversiones) a un arreglo IRA tradicional o un arreglo Roth IRA, Aplazamientos optativos a un plan conforme a la sección 401(k) o 403(b) (incluidas aportaciones a un arreglo designado Roth) o a un plan SEP, SIMPLE o plan gubernamental conforme a la sección 457, Aportaciones voluntarias del empleado a un plan de jubilación que reúna los requisitos (incluido el Thrift Savings Plan (Cuenta de Ahorros de Jubilación) para empleados del gobierno federal) o Aportaciones a un plan conforme a la sección 501(c)(18)(D). Do i file 2008 tax return No obstante, no puede reclamar el crédito si se da cualquiera de las siguientes situaciones: La cantidad de la línea 38 del Formulario 1040 o de la línea 22 del Formulario 1040A es mayor de $29,500 ($44,250 si es cabeza de familia; $59,000 si es casado que presenta una declaración conjunta). Do i file 2008 tax return La persona que hizo la aportación o el aplazamiento optativo que reúne los requisitos (a) nació después del 1 de enero de 1996, (b) ha sido declarado como dependiente en la declaración de impuestos de 2013 de otra persona o (c) era estudiante (se define a continuación). Do i file 2008 tax return Estudiante. Do i file 2008 tax return   Usted era estudiante si, durante alguna parte de cada uno de 5 meses del año natural de 2013: Estaba matriculado en una escuela como estudiante a tiempo completo o Tomó un curso a tiempo completo de capacitación agrícola ofrecido en terreno por una escuela o por una agencia del estado, condado o gobierno local. Do i file 2008 tax return Escuela. Do i file 2008 tax return   El término “escuela” abarca escuelas politécnicas, profesionales e industriales. Do i file 2008 tax return Una escuela no incluye un curso de capacitación en el trabajo, escuela por correspondencia, ni escuelas que ofrecen cursos sólo por Internet. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Calcule el crédito en el Formulario 8880. Do i file 2008 tax return Anote el crédito en la línea 50 del Formulario 1040 o la línea 32 del Formulario 1040A y adjunte el Formulario 8880 a su declaración. Do i file 2008 tax return Más información. Do i file 2008 tax return   Para más información sobre el crédito, vea las instrucciones del Formulario 8880, disponibles en inglés. Do i file 2008 tax return Créditos Reembolsables Los créditos explicados en esta parte del capítulo se tratan como pagos de impuestos. Do i file 2008 tax return Si el total de estos créditos, impuestos federales sobre el ingreso retenidos y pagos de su impuesto estimado es mayor al total de sus impuestos, se le puede reembolsar el excedente. Do i file 2008 tax return Crédito por el Impuesto sobre Ganancias de Capital no Distribuidas Tiene que incluir en los ingresos toda cantidad que le hayan asignado sociedades inversionistas reglamentadas (comúnmente llamadas fondos mutuos) o sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés) como distribuciones de ganancias de capital, aunque de hecho no la haya recibido. Do i file 2008 tax return Si el fondo mutuo o sociedad de inversión inmobiliaria pagó impuestos sobre la ganancia de capital, se le permite un crédito por los impuestos ya que se considera que usted lo pagó. Do i file 2008 tax return El fondo mutuo o sociedad de inversión inmobiliaria le enviará el Formulario 2439 indicando su parte de las ganancias de capital no distribuidas y los impuestos pagados, de haberlos. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Para reclamar el crédito, adjunte la Copia B del Formulario 2439 a su Formulario 1040. Do i file 2008 tax return Incluya la cantidad de la casilla 2 de su Formulario 2439 en el total de la línea 71 del Formulario 1040 y marque la casilla a. Do i file 2008 tax return Más información. Do i file 2008 tax return   Vea Distribuciones de Ganancias de Capital , en el capítulo 8 para más información sobre ganancias de capital no distribuidas. Do i file 2008 tax return Crédito Tributario por Cobertura del Seguro Médico Tal vez pueda reclamar este crédito para cualquier mes en el que se cumplan todos los siguientes requisitos el primer día del mes: Tenía derecho, como beneficiario, a recibir pagos de asistencia de ajuste comercial (TAA, por sus siglas en inglés), pagos de asistencia alternativa de ajuste comercial (ATAA, por sus siglas en inglés), pagos de asistencia de ajuste comercial relacionados con el reempleo (RTAA, por sus siglas en inglés) o una pensión de la Pension Benefit Guaranty Corporation (Corporación de garantía de beneficios de pensiones o PBGC, por sus siglas en inglés, y definida más adelante); o si era un miembro calificado de la familia de uno de estos individuos cuando dicho individuo falleció o cuando se finalizó su divorcio con uno de estos individuos. Do i file 2008 tax return Usted y/o los miembros de su familia estaban cubiertos por un plan de seguro médico que reúne los requisitos y por el cual pagó la totalidad de las primas o su parte correspondiente directamente a dicho plan o al U. Do i file 2008 tax return S. Do i file 2008 tax return Treasury— HCTC (Tesoro de los Estados Unidos, Crédito por cobertura del seguro médico). Do i file 2008 tax return No estaba inscrito en la Parte A, B o C del seguro Medicare o estaba inscrito en el programa Medicare pero su familia reunió los requisitos para el HCTC. Do i file 2008 tax return No estaba inscrito en el programa Medicaid ni en el Children's Health Insurance Program (Programa de seguro médico para niños, (CHIP, por sus siglas en inglés)). Do i file 2008 tax return No estaba inscrito en el programa Federal Employees Health Benefits (Seguro médico para empleados federales o FEHBP, por sus siglas en inglés) ni tenía derecho a recibir beneficios conforme al sistema médico militar de los EE. Do i file 2008 tax return UU. Do i file 2008 tax return (conocido en inglés como TRICARE). Do i file 2008 tax return No estaba encarcelado por las autoridades federales, estatales o locales. Do i file 2008 tax return Su empleador no pagó el 50% o más del costo de la cobertura. Do i file 2008 tax return No recibió una reducción del 65% de una prima de COBRA de parte de su antiguo empleador o administrador de COBRA. Do i file 2008 tax return Sin embargo, no puede tomar el crédito si otra persona lo puede reclamar a usted como dependiente en su declaración de impuestos de 2013. Do i file 2008 tax return Si cumple todas estas condiciones, tal vez pueda tomar un crédito de hasta el 72. Do i file 2008 tax return 5% de la cantidad que usted pagó directamente a un plan de salud calificado para usted y todo miembro de familia que reunió los requisitos. Do i file 2008 tax return No puede tomar el crédito en el caso de primas de seguro sobre cobertura si en realidad fueron pagadas mediante una National Emergency Grant (Subvención para Emergencias Nacionales). Do i file 2008 tax return La cantidad pagada por cobertura de seguro médico calificada tiene que reducirse por toda distribución de una cuenta Archer MSA de ahorros médicos u otra cuenta de ahorros para gastos médicos que se haya utilizado para pagar por dicha cobertura. Do i file 2008 tax return Puede tomar este crédito y anotarlo en la declaración de impuestos o solicitar que se pague por adelantado en nombre suyo a su compañía de seguros. Do i file 2008 tax return Si se paga el crédito por adelantado en nombre suyo, aquella cantidad disminuye la cantidad del crédito que se pueda declarar en la declaración de impuestos. Do i file 2008 tax return Beneficiarios de la TAA. Do i file 2008 tax return   Se considera que tiene derecho a la TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted: Recibió una asignación por reajuste comercial o Hubiera tenido derecho a recibir una asignación de esta índole salvo que no había agotado todos los derechos al seguro por desempleo (con excepción de toda compensación adicional que se pague con fondos estatales y no se reembolse con fondos federales) que le correspondiera recibir (o correspondería recibir si los solicitara). Do i file 2008 tax return Ejemplo. Do i file 2008 tax return   Recibió una asignación por ajuste comercial para el mes de enero de 2013. Do i file 2008 tax return Tenía derecho a recibir la TAA el primer día de enero y febrero. Do i file 2008 tax return Beneficiarios de la alternativa TAA. Do i file 2008 tax return   Se considera que es un recipiente de la alternativa TAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad establecido por el Departamento de Trabajo. Do i file 2008 tax return Ejemplo. Do i file 2008 tax return   Recibió beneficios conforme a un programa de asistencia alternativa de ajuste comercial para empleados mayores de edad para el mes de octubre de 2013. Do i file 2008 tax return El Departamento de Trabajo estableció el programa. Do i file 2008 tax return Tenía derecho como beneficiario a recibir la alternativa TAA el primer día de octubre y noviembre. Do i file 2008 tax return Beneficiarios de la RTAA. Do i file 2008 tax return   Se considera que tiene derecho a la RTAA el primer día del mes si, cualquier día de dicho mes o del anterior, usted recibió beneficios conforme a un programa de asistencia de ajuste comercial relacionados con el reempleo para empleados mayores establecido por el Departamento de Trabajo. Do i file 2008 tax return Beneficiarios de una pensión de la PBGC. Do i file 2008 tax return   Se considera que tiene derecho como beneficiario a una pensión de la PBGC el primer día del mes si se dan las dos condiciones siguientes: Tenía 55 años de edad o más el primer día del mes. Do i file 2008 tax return Recibió beneficios para dicho mes pagados por la PBGC conforme al Título IV de la Employee Retirement Income Security Act of 1974 (Ley de Seguridad de los Ingresos de Jubilación del Empleado de 1974 o ERISA, por sus siglas en inglés). Do i file 2008 tax return Si recibió un pago de suma global de la PGBC después del 5 de agosto de 2002, cumple el requisito (2) anterior para todo mes en el que habría recibido un beneficio de la PBGC si no hubiese recibido el pago de suma global. Do i file 2008 tax return Cómo reclamar el crédito. Do i file 2008 tax return   Para tomar el crédito, tiene que completar el Formulario 8885 y adjuntarlo al Formulario 1040. Do i file 2008 tax return Incluya el crédito en el total de la línea 71 del Formulario 1040 y marque el recuadro c. Do i file 2008 tax return   Tiene que adjuntar cuentas de seguro de salud (o cupones de pago de COBRA) y pruebas de pago correspondientes a toda cantidad que se incluya en la línea 2 del Formulario 8885. Do i file 2008 tax return Para información adicional, vea la Publicación 502 o el Formulario 8885, ambos en inglés. Do i file 2008 tax return Más información. Do i file 2008 tax return   Si desea ver las definiciones y los requisitos especiales, incluyendo los que se refieren a planes de seguro médico que reúnan los requisitos, familiares que podrían darle derecho al crédito (familiares calificados), el efecto de determinados sucesos importantes en la vida y planes de seguro médico provistos por el empleador, vea la Publicación 502 y las instrucciones del Formulario 8885, ambas en inglés. Do i file 2008 tax return Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria La mayoría de los empleadores tienen que retener el impuesto del Seguro Social de los salarios de sus empleados. Do i file 2008 tax return Si trabaja para un empleador ferroviario, dicho empleador tiene que retener el impuesto de jubilación ferroviaria (RRTA, por sus siglas en inglés) de nivel 1 y de nivel 2. Do i file 2008 tax return Si trabajó para dos o más empleadores en 2013, es posible que hayan retenido de su salario demasiado impuesto del Seguro Social. Do i file 2008 tax return Si uno o mas de esos empleadores era un empleador ferroviario, también es posible que se le haya retenido demasiado impuesto de jubilación ferroviaria de nivel 1 a la tasa de 6. Do i file 2008 tax return 2%. Do i file 2008 tax return Puede declarar el impuesto del Seguro Social o impuesto de jubilación ferroviaria de nivel 1 en exceso, aplicándolo como crédito a favor de los impuestos sobre los ingresos cuando presente su declaración. Do i file 2008 tax return Para el impuesto RRTA de nivel 1, utilice únicamente la porción de impuesto de RRTA de nivel 1 que fue gravado a la tasa impositiva de 6. Do i file 2008 tax return 2% al calcular si el exceso de impuesto de RRTA de nivel 1 fue retenido, no incluya ninguna porción del impuesto de RRTA de nivel 1 que fue retenido a la tasa impositiva de Medicare (1. Do i file 2008 tax return 45%) o al a tasa impositiva del Impuesto Adicional del Medicare (0. Do i file 2008 tax return 9%). Do i file 2008 tax return En la siguiente tabla aparecen la cantidad máxima de salario sujeto a impuestos y la cantidad máxima de impuestos que debió haberse retenido para 2013. Do i file 2008 tax return Tipo de impuesto Salario  máximo  sujeto a  impuestos Impuesto máximo que debió haberse retenido Seguro Social o  RRTA de nivel 1 $113,700 $7,049. Do i file 2008 tax return 40 RRTA de nivel 2 $84,300 $3,709. Do i file 2008 tax return 20 Todo salario está sujeto a la retención de impuestos al Medicare. Do i file 2008 tax return   Utilice el Formulario 843, Claim for Refund and Request for Abatement (Solicitud de reembolso y reducción de impuestos), en inglés, para solicitar un reembolso del impuesto en exceso de la jubilación ferroviaria de nivel 2. Do i file 2008 tax return Cerciórese de adjuntar una copia de todos los Formularios W-2 que tenga. Do i file 2008 tax return Use la hoja de trabajo 3-3 de la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para poder calcular la cantidad en exceso. Do i file 2008 tax return Error del empleador. Do i file 2008 tax return   Si cualquier empleador le retuvo demasiados impuestos del Seguro Social o de la jubilación ferroviaria de nivel 1, no puede reclamar el exceso y aplicarlo como un crédito a favor de los impuestos sobre el ingreso. Do i file 2008 tax return El empleador debe ajustarle los impuestos. Do i file 2008 tax return Si el empleador no ajusta la recaudación en exceso, puede solicitar un reembolso utilizando el Formulario 843. Do i file 2008 tax return Declaración conjunta. Do i file 2008 tax return   Si presenta una declaración conjunta, no puede añadir a la cantidad retenida de su salario los impuestos del Seguro Social ni los de la jubilación ferroviaria de nivel 1 retenidos del salario de su cónyuge. Do i file 2008 tax return Calcule por separado la retención que le corresponda a usted y la que corresponda a su cónyuge para determinar si se le han retenido impuestos en exceso a cualquiera de los dos. Do i file 2008 tax return Cómo calcular el crédito si no trabajó para una empresa ferroviaria. Do i file 2008 tax return   Si no trabajó para una empresa ferroviaria en 2013, calcule el crédito de la siguiente forma: 1. Do i file 2008 tax return Sume todos los impuestos del Seguro Social retenidos (pero no más de $7,049. Do i file 2008 tax return 40 por cada empleador). Do i file 2008 tax return Anote el total aquí   2. Do i file 2008 tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Do i file 2008 tax return Sume las líneas 1 y 2. Do i file 2008 tax return Si el total es $7,049. Do i file 2008 tax return 40 o menos, no siga. Do i file 2008 tax return No puede reclamar el crédito   4. Do i file 2008 tax return Límite sobre los impuestos del Seguro Social 7,049. Do i file 2008 tax return 40 5. Do i file 2008 tax return Crédito. Do i file 2008 tax return De la línea 3, reste la línea 4. Do i file 2008 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Ejemplo. Do i file 2008 tax return Está casado y presenta una declaración conjunta con su cónyuge quien no recibió ingresos brutos en 2013. Do i file 2008 tax return Durante 2013, usted trabajó para la empresa Brown Technology Company y ganó un salario de $60,000. Do i file 2008 tax return Le retuvieron impuestos del Seguro Social de $3,720. Do i file 2008 tax return También trabajó para otro empleador en 2013 y ganó un salario de $55,000. Do i file 2008 tax return De dicho salario, le retuvieron $3,410 de impuestos del Seguro Social. Do i file 2008 tax return Como trabajó para más de un empleador y el total de su salario superó los $113,700, puede tomar un crédito de $80. Do i file 2008 tax return 60 por los impuestos del Seguro Social retenidos en exceso. Do i file 2008 tax return 1. Do i file 2008 tax return Sume todo impuesto del Seguro Social retenido (pero no más de $7,049. Do i file 2008 tax return 40 por cada empleador). Do i file 2008 tax return Anote el total aquí $7,130. Do i file 2008 tax return 00 2. Do i file 2008 tax return Anote todo impuesto no retenido del Seguro Social sobre propinas o seguro de vida colectivo a término que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT” −0− 3. Do i file 2008 tax return Sume las líneas 1 y 2. Do i file 2008 tax return Si el total es $7,049. Do i file 2008 tax return 40 o menos, no siga. Do i file 2008 tax return No puede reclamar el crédito 7,130. Do i file 2008 tax return 00 4. Do i file 2008 tax return Límite sobre los impuestos del Seguro Social 7,049. Do i file 2008 tax return 40 5. Do i file 2008 tax return Crédito. Do i file 2008 tax return De la línea 3, reste la línea 4. Do i file 2008 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $80. Do i file 2008 tax return 60 Cómo calcular el crédito si trabajó para una empresa ferroviaria. Do i file 2008 tax return   Si fue empleado ferroviario en algún momento durante 2013, calcule el crédito de la siguiente forma: 1. Do i file 2008 tax return Sume todos los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 retenidos a la tasa de 6. Do i file 2008 tax return 2% (pero no más de $7,049. Do i file 2008 tax return 40 por cada empleador). Do i file 2008 tax return Anote el total aquí   2. Do i file 2008 tax return Anote todos los impuestos no retenidos del Seguro Social y de la jubilación ferroviaria de nivel 1 sobre propinas o seguro de vida colectivo que aparezca en el total de la línea 60 del Formulario 1040, identificado como “UT”   3. Do i file 2008 tax return Sume las líneas 1 y 2. Do i file 2008 tax return Si el total es $7,049. Do i file 2008 tax return 40 o menos, no siga. Do i file 2008 tax return No puede reclamar el crédito   4. Do i file 2008 tax return Límite sobre los impuestos del Seguro Social y de la jubilación ferroviaria de nivel 1 7,049. Do i file 2008 tax return 40 5. Do i file 2008 tax return Crédito. Do i file 2008 tax return De la línea 3, reste la línea 4. Do i file 2008 tax return Anote el resultado aquí y en la línea 69 del Formulario 1040 (o la línea 41 del Formulario 1040A) $ Cómo reclamar el crédito. Do i file 2008 tax return   Anote el crédito en la línea 69 del Formulario 1040 o inclúyalo en el total de la línea 41 del Formulario 1040A. Do i file 2008 tax return Más información. Do i file 2008 tax return   Para información adicional sobre el crédito, vea la Publicación 505, en inglés. Do i file 2008 tax return Prev  Up  Next   Home   More Online Publications