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Does A Student Have To File Taxes

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Does A Student Have To File Taxes

Does a student have to file taxes 1. Does a student have to file taxes   Información para la Presentación de la Declaración de Impuestos Table of Contents Qué Hay de Nuevo Recordatorios Introduction ¿Debo Presentar una Declaración?Individuos/Personas Físicas—En General Dependientes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Trabajadores por Cuenta Propia Extranjeros Quién Debe Presentar una Declaración ¿Qué Formulario Debo Usar?Formulario 1040EZ Formulario 1040A Formulario 1040 ¿Tengo que Presentar la Declaración en Papel? E-file del IRS ¿Cuándo Tengo que Presentar la Declaración?Servicios de entrega privados. Does a student have to file taxes Prórrogas del Plazo para Presentar la Declaración de Impuestos ¿Cómo Preparo la Declaración de Impuestos?¿Cuándo Declaro los Ingresos y Gastos? Número de Seguro Social Fondo para la Campaña Electoral Presidencial Cálculos Documentos Adjuntos Designación de un Tercero Firmas Preparador Remunerado Reembolsos Cantidad que Adeuda Donaciones Para Reducir la Deuda Pública Nombre y Dirección ¿Dónde Presento la Declaración? ¿Qué Ocurre Después de Presentar la Declaración?¿Qué Documentos Debo Mantener? ¿Por Qué Debe Mantener los Documentos? Tipo de Documentos que Debe Mantener Documentos Básicos Cuánto Tiempo Debe Mantener los Documentos Información sobre Reembolsos Intereses Sobre Reembolsos Cambio de Dirección ¿Qué Sucede Si Cometí un Error?Declaraciones Enmendadas y Reclamaciones de Reembolso Multas Robo de Identidad Qué Hay de Nuevo Estado civil para efectos de la declaración en el caso de matrimonios del mismo sexo. Does a student have to file taxes   Si tiene un cónyuge del mismo sexo con quien se casó en un estado (o país extranjero) que reconozca el matrimonio entre personas del mismo sexo, usted y su cónyuge generalmente tienen que usar el estado civil de casado que presenta la declaración conjuntamente o de casado que presenta la declaración por separado al completar la declaración de impuestos del año 2013, aun si usted y su cónyuge viven actualmente en un estado (o país extranjero) que no reconoce el matrimonio entre personas del mismo sexo. Does a student have to file taxes Vea la Publicación 501 para más información. Does a student have to file taxes Impuesto Adicional del Medicare. Does a student have to file taxes  A partir del año 2013, les corresponde un Impuesto Adicional del Medicare de 0. Does a student have to file taxes 9% a los salarios, la compensación conforme a la Rairoad Retirement Tax Act (Ley Tributaria de Jubilación Ferroviaria o RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto Medicare. Does a student have to file taxes Este impuesto se le aplicará según su estado civil para efectos de la declaración cuando dichos ingresos excedan de cierta cantidad límite. Does a student have to file taxes Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8959, ambas disponibles en inglés. Does a student have to file taxes Impuesto sobre los ingresos netos de inversión. Does a student have to file taxes  A partir del año 2013, usted quizás podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). Does a student have to file taxes Este impuesto es el 3. Does a student have to file taxes 8% de la cantidad menor, entre los ingresos netos de inversión y la cantidad que exceda de su ingreso bruto ajustado modificado sobre una cantidad límite. Does a student have to file taxes Si desea más información, vea las Instrucciones para la línea 60 del Formulario 1040 y las Instrucciones para el Formulario 8960, ambas disponibles en inglés. Does a student have to file taxes Crédito reembolsable por impuesto mínimo de un año anterior. Does a student have to file taxes  La parte reembolsable del crédito por impuesto mínimo de un año anterior ya no está disponible. Does a student have to file taxes Quién tiene que hacer la declaración. Does a student have to file taxes  Por lo general, la cantidad de ingresos que puede recibir antes de tener que presentar una declaración de impuestos ha aumentado. Does a student have to file taxes Vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3 para las cantidades específicas. Does a student have to file taxes Recordatorios Presentación electrónica. Does a student have to file taxes  En vez de presentar la declaración de impuestos en papel, puede presentar la declaración electrónicamente usando el sistema electrónico e-file del IRS. Does a student have to file taxes Cree su propio número de identificación personal (PIN, por sus siglas en inglés) y presente su declaración sin usar papel. Does a student have to file taxes Para más información, vea ¿Tengo que Presentar la Declaración en Papel? , más adelante. Does a student have to file taxes Cambio de dirección. Does a student have to file taxes  Si cambia de dirección, debe notificar al IRS. Does a student have to file taxes Puede utilizar el Formulario 8822, Change of Address (Cambio de dirección), en inglés, para notificarle al IRS sobre el cambio de dirección. Does a student have to file taxes Vea Cambio de Dirección , más adelante, bajo ¿Qué Ocurre Después de Presentar la Declaración? Anote su número de Seguro Social (SSN, por sus siglas en inglés). Does a student have to file taxes  Tiene que anotar su número de Seguro Social en los espacios correspondientes de su declaración de impuestos. Does a student have to file taxes Si presenta una declaración conjunta, anote los números de Seguro Social en el mismo orden en que aparecen los nombres. Does a student have to file taxes Depósito directo de su reembolso. Does a student have to file taxes  En vez de recibir un cheque, quizás pueda recibir su reembolso por medio de un depósito directo a su cuenta bancaria o cuenta en otra institución financiera. Does a student have to file taxes Vea el tema titulado Depósito Directo bajo Reembolsos, más adelante. Does a student have to file taxes Si elige que su reembolso sea depositado directamente en su cuenta, quizás pueda dividir el reembolso entre dos o tres cuentas. Does a student have to file taxes Pague por Internet o por teléfono. Does a student have to file taxes  Si debe impuestos adicionales, quizás pueda pagarlos electrónicamente o por teléfono. Does a student have to file taxes Vea el tema titulado Cómo Pagar , más adelante. Does a student have to file taxes Plan de pagos a plazos. Does a student have to file taxes  Si no puede pagar toda la cantidad que debe al presentar su declaración de impuestos, puede solicitar un plan de pagos a plazos mensuales. Does a student have to file taxes Vea más adelante el tema titulado Plan de Pagos a Plazos bajo Cantidad que Adeuda. Does a student have to file taxes Quizás pueda solicitar un plan de pagos por Internet si adeuda impuestos federales, intereses y multas. Does a student have to file taxes Prórroga automática de 6 meses. Does a student have to file taxes  Puede obtener una prórroga automática de 6 meses para presentar la declaración del impuesto si, no más tarde de la fecha de vencimiento del plazo para presentar la declaración, presenta el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos. Does a student have to file taxes Vea Prórroga Automática , más adelante. Does a student have to file taxes Servicio en zona de combate. Does a student have to file taxes  Si es miembro de las Fuerzas Armadas y prestó servicio en una zona de combate, o si prestó servicio en una zona de combate en apoyo de las Fuerzas Armadas, se le permite tiempo adicional para ocuparse de sus asuntos tributarios. Does a student have to file taxes Vea más adelante el tema titulado Personas que Prestan Servicio en Zona de Combate bajo ¿Cuándo Tengo que Presentar la Declaración? Número de identificación del contribuyente para adopción. Does a student have to file taxes  Si un niño fue puesto en su hogar con fines de adopción legal y usted no puede obtener un número de Seguro Social para el niño a tiempo para presentar su declaración de impuestos, quizás pueda obtener un número de identificación del contribuyente para adopción (ATIN, por sus siglas en inglés). Does a student have to file taxes Para más información, vea más adelante el tema titulado Número de Seguro Social . Does a student have to file taxes Número de identificación del contribuyente para extranjeros. Does a student have to file taxes  Si usted o su dependiente es extranjero no residente o extranjero residente que no posee ni tiene derecho a obtener un número de Seguro Social, presente al IRS el Formulario W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos. Does a student have to file taxes Para más información, vea más adelante el tema titulado Número de Seguro Social . Does a student have to file taxes Documentos tributarios frívolos. Does a student have to file taxes  El IRS ha publicado una lista de posturas que se consideran frívolas. Does a student have to file taxes La multa por presentar una declaración frívola es $5,000. Does a student have to file taxes Además, la multa de $5,000 corresponderá a otros documentos frívolos. Does a student have to file taxes Para más información, vea Multas Civiles , más adelante. Does a student have to file taxes Introduction Este capítulo trata los siguientes temas: Si usted tiene que presentar una declaración de impuestos. Does a student have to file taxes Qué formulario debe usar. Does a student have to file taxes Cómo presentar su declaración electrónicamente. Does a student have to file taxes Cuándo, cómo y dónde presentar su declaración de impuestos. Does a student have to file taxes Qué ocurre si paga muy pocos o demasiados impuestos. Does a student have to file taxes Qué datos y documentos debe guardar y por cuánto tiempo debe guardarlos. Does a student have to file taxes Cómo puede cambiar una declaración de impuestos que ya presentó. Does a student have to file taxes ¿Debo Presentar una Declaración? Debe presentar una declaración de impuestos federales sobre el ingreso si es ciudadano o residente de los Estados Unidos o residente de Puerto Rico y reúne los requisitos para la presentación de la declaración para alguna de las siguientes categorías: Individuos/personas físicas en general. Does a student have to file taxes (Hay reglas especiales para cónyuges sobrevivientes, albaceas, administradores, representantes legales, ciudadanos y residentes estadounidenses que vivan fuera de los Estados Unidos, residentes de Puerto Rico e individuos con ingresos provenientes de territorios de los Estados Unidos). Does a student have to file taxes Dependientes. Does a student have to file taxes Determinados hijos menores de 19 años de edad o estudiantes a tiempo completo. Does a student have to file taxes Personas que trabajan por cuenta propia. Does a student have to file taxes Extranjeros. Does a student have to file taxes Los requisitos para la presentación de la declaración de impuestos para cada categoría se explican en este capítulo. Does a student have to file taxes Los requisitos para la presentación de la declaración de impuestos se aplican aun si no adeuda impuestos. Does a student have to file taxes Aunque no tenga que presentar una declaración, podría serle ventajoso hacerlo. Does a student have to file taxes Vea Quién Debe Presentar una Declaración , más adelante. Does a student have to file taxes Presente una sola declaración de impuestos federales sobre el ingreso para el año, independientemente de cuántos trabajos tuvo, cuántos Formularios W-2 recibió o en cuántos estados vivió durante el año. Does a student have to file taxes No presente más de un formulario original para el mismo año aun si no ha recibido su reembolso o si el IRS no se ha comunicado con usted desde que presentó la declaración. Does a student have to file taxes Individuos/Personas Físicas—En General Si es ciudadano estadounidense o residente, hay tres factores que determinan si tiene que presentar una declaración o no: Sus ingresos brutos, Su estado civil para efectos de la declaración y Su edad. Does a student have to file taxes Para saber si debe presentar una declaración, vea la Tabla 1-1, Tabla 1-2 y Tabla 1-3. Does a student have to file taxes Aunque ninguna tabla indique que tiene que presentar una declaración, tal vez necesite presentar una declaración para que le devuelvan dinero. Does a student have to file taxes (Vea Quién Debe Presentar una Declaración , más adelante). Does a student have to file taxes Ingresos brutos. Does a student have to file taxes   Los ingresos brutos incluyen todo ingreso que reciba en forma de dinero, bienes, propiedad y servicios que no esté exento de impuestos. Does a student have to file taxes Incluyen también ingresos provenientes de fuentes fuera de los Estados Unidos o provenientes de la venta de su vivienda principal (aunque pueda excluir una parte o la totalidad de los mismos). Does a student have to file taxes Incluya parte de los beneficios del Seguro Social si: Estuvo casado, presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013 o La mitad de los beneficios del Seguro Social, más los demás ingresos brutos y cualesquier intereses exentos de impuestos, son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). Does a student have to file taxes Si le corresponde el punto (1) o (2), consulte las instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de la jubilación ferroviaria), en inglés, para calcular la parte de los beneficios del Seguro Social que tiene que incluir en los ingresos brutos. Does a student have to file taxes   Las clases de ingresos comunes se abordan en la Parte Dos de esta publicación. Does a student have to file taxes Ingresos de bienes gananciales. Does a student have to file taxes   Si está casado y su domicilio permanente está en un estado donde rigen las leyes de los bienes gananciales, la mitad de todo ingreso descrito por la ley estatal como ingreso de bienes gananciales puede ser considerada suya. Does a student have to file taxes Esto afecta sus impuestos federales, incluyendo si está obligado a presentar una declaración si no la presenta conjuntamente con su cónyuge. Does a student have to file taxes Para más información, vea la Publicación 555, Community Property (Comunidad de Bienes), en inglés. Does a student have to file taxes Sociedad doméstica en los estados de Nevada, Washington y California. Does a student have to file taxes   Una parte de una sociedad doméstica registrada en los estados de Nevada, Washington o California por lo general tiene que declarar la mitad de los ingresos de la comunidad formada por él/ella y su pareja. Does a student have to file taxes Vea la Publicación 555, en inglés. Does a student have to file taxes Personas que trabajan por cuenta propia. Does a student have to file taxes   Si trabaja por cuenta propia, su ingreso bruto incluye la cantidad de la línea 7 del Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias y pérdidas de negocios), en inglés; la línea 1 del Anexo C-EZ (Formulario 1040), Net Profit From Business (Ganancias netas de negocios), en inglés; y la línea 9 del Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias agrícolas), en inglés. Does a student have to file taxes Vea más adelante el tema titulado Trabajadores por Cuenta Propia , para más información sobre los requisitos para presentar su declaración. Does a student have to file taxes    Si no declara todos sus ingresos del trabajo por cuenta propia, sus beneficios del Seguro Social podrían ser más bajos cuando se jubile. Does a student have to file taxes Estado civil para efectos de la declaración. Does a student have to file taxes   Su estado civil para efectos de la declaración se determina por su situación familiar y si es soltero o casado. Does a student have to file taxes Su estado civil se determina el último día de su año tributable, el cual es el 31 de diciembre para casi todos los contribuyentes. Does a student have to file taxes Vea el capítulo 2 para una explicación de cada estado civil para efectos de la declaración. Does a student have to file taxes Edad. Does a student have to file taxes   En general, si tiene 65 años de edad o es mayor a finales del año, puede tener un ingreso bruto mayor que el de otros contribuyentes antes de tener que presentar una declaración. Does a student have to file taxes Vea la Tabla 1-1 . Does a student have to file taxes Se considera que tiene 65 años de edad el día antes de cumplir los 65 años. Does a student have to file taxes Por ejemplo, si usted cumple 65 años el primero de enero de 2014, se considera que tiene 65 años de edad durante el año 2013. Does a student have to file taxes Tabla 1-1. Does a student have to file taxes Requisitos para la Presentación de la Declaración de Impuestos del Año 2013 para la Mayoría de los Contribuyentes SI su estado civil para efectos de la declaración es. Does a student have to file taxes . Does a student have to file taxes . Does a student have to file taxes Y al final del año 2013 usted tenía. Does a student have to file taxes . Does a student have to file taxes . Does a student have to file taxes * ENTONCES presente una declaración si  sus ingresos brutos   eran al menos. Does a student have to file taxes . Does a student have to file taxes . Does a student have to file taxes ** soltero menos de 65 años de edad $10,000     65 años de edad o más $11,500   casado que presenta una declaración conjunta*** menos de 65 años de edad (ambos cónyuges) $20,000     65 años de edad o más (un cónyuge) $21,200     65 años de edad o más (ambos cónyuges) $22,400   casado que presenta una declaración por separado cualquier edad $3,900   cabeza de familia menos de 65 años de edad $12,850     65 años de edad o más $14,350   viudo que reúne los requisitos con hijo dependiente menos de 65 años de edad $16,100     65 años de edad o más $17,300   * Si nació el primero de enero de 1949, se considera que tiene 65 años de edad al final del año 2013. Does a student have to file taxes ** Ingreso bruto significa todo ingreso que usted haya recibido en forma de dinero, bienes, propiedades y servicios que no esté exento de impuestos, incluyendo todo ingreso de fuentes fuera de los Estados Unidos o la venta de su vivienda principal (aun si puede excluir una parte o la totalidad de ese ingreso). Does a student have to file taxes No incluya los beneficios del Seguro Social a menos que (a) usted sea un contribuyente casado que presenta una declaración por separado y vivió con su cónyuge en cualquier momento de 2013 o (b) la mitad de los beneficios del Seguro Social más los demás ingresos brutos y todo interés exento de impuesto son superiores a $25,000 ($32,000 si es casado que presenta una declaración conjunta). Does a student have to file taxes Si le corresponde el punto (a) o (b), consulte las Instrucciones del Formulario 1040 ó 1040A, o la Publicación 915, en inglés, para calcular la parte tributable de los beneficios del Seguro Social que debe incluir en los ingresos brutos. Does a student have to file taxes El ingreso bruto incluye las ganancias, pero no las pérdidas, que se declaran en el Formulario 8949 o el Anexo D. Does a student have to file taxes El ingreso bruto del negocio por cuenta propia, por ejemplo, es la cantidad que se incluye en la línea 7 del Anexo C o en la línea 9 del Anexo F. Does a student have to file taxes Al calcular el ingreso bruto no reduzca éste por las pérdidas incurridas, incluyendo las pérdidas que se incluyen en la línea 7 del Anexo C o en la línea 9 del Anexo F. Does a student have to file taxes *** Si no vivía con su cónyuge al final del año 2013 (o en la fecha en que falleció su cónyuge) y su ingreso bruto era al menos $3,900, debe presentar una declaración independientemente de su edad. Does a student have to file taxes Cónyuges Sobrevivientes, Albaceas, Administradores y Representantes Legales Usted tiene que presentar una declaración de impuestos final para el fallecido (persona que murió) si se cumplen las dos condiciones siguientes: Usted es el cónyuge sobreviviente, albacea, administrador o representante legal. Does a student have to file taxes El fallecido reunía los requisitos para presentar una declaración de impuestos en la fecha de su muerte. Does a student have to file taxes Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre los requisitos de presentación de la declaración final de un fallecido. Does a student have to file taxes Ciudadanos de los Estados Unidos y Residentes Extranjeros que Viven Fuera de los Estados Unidos Para determinar si tiene que presentar una declaración, incluya todo ingreso bruto que recibió en el extranjero, incluyendo todo ingreso que pueda excluir bajo la exclusión de ingreso ganado en el extranjero. Does a student have to file taxes Para información sobre las reglas de impuestos especiales que le podrían corresponder, vea la Publicación 54, Tax Guide for U. Does a student have to file taxes S. Does a student have to file taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos de los Estados Unidos y residentes extranjeros que residen en el extranjero), en inglés. Does a student have to file taxes Está disponible en IRS. Does a student have to file taxes gov y casi todas las embajadas y consulados de los Estados Unidos. Does a student have to file taxes Vea Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. Does a student have to file taxes Residentes de Puerto Rico Si es ciudadano estadounidense y también es residente bona fide de Puerto Rico, por lo general, debe presentar una declaración de impuestos sobre el ingreso de los Estados Unidos para todo año que cumple con los requisitos de ingreso. Does a student have to file taxes Este requisito es adicional a todo requisito legal que pueda tener de presentar una declaración de impuestos sobre el ingreso de Puerto Rico. Does a student have to file taxes Si es residente bona fide de Puerto Rico durante todo el año, el ingreso bruto en los Estados Unidos no incluye ingresos provenientes de fuentes dentro de Puerto Rico. Does a student have to file taxes Sin embargo, sí incluye todo ingreso que recibió por sus servicios como empleado de los Estados Unidos o de una agencia de los Estados Unidos. Does a student have to file taxes Si recibe ingresos provenientes de fuentes de Puerto Rico que no estén sujetos a impuestos estadounidenses, debe reducir la deducción estándar. Does a student have to file taxes Como resultado, la cantidad de ingresos que debe tener para estar obligado a presentar una declaración de impuestos sobre el ingreso de los Estados Unidos es menor que la cantidad correspondiente en la Tabla 1-1 o la Tabla 1-2. Does a student have to file taxes Para obtener más información, vea la Publicación 570, Tax Guide for Individuals With Income From U. Does a student have to file taxes S. Does a student have to file taxes Possessions (Guía tributaria para individuos con ingresos de territorios de los Estados Unidos), en inglés. Does a student have to file taxes Individuos con Ingresos Provenientes de Territorios de los Estados Unidos Si tuvo ingresos provenientes de Guam, la Comunidad de Naciones de las Islas Marianas del Norte, la Samoa Estadounidense o las Islas Vírgenes Estadounidenses, le podrían corresponder reglas especiales para determinar si debe presentar una declaración de impuestos federales estadounidenses sobre el ingreso. Does a student have to file taxes Además, tal vez tenga que presentar una declaración al gobierno de la isla en cuestión. Does a student have to file taxes Para más información, vea la Publicación 570, en inglés. Does a student have to file taxes Tabla 1-2. Does a student have to file taxes Requisitos para la Presentación de la Declaración para Dependientes en el año 2013 Vea el capítulo 3 para saber si alguien puede reclamarlo a usted como dependiente. Does a student have to file taxes Si sus padres (u otra persona) pueden reclamarlo a usted como dependiente, use esta tabla para saber si tiene que presentar una declaración. Does a student have to file taxes (Consulte la Tabla 1-3 para ver otras situaciones en las que debe presentar una declaración). Does a student have to file taxes En esta tabla, el ingreso del trabajo incluye sueldos, salarios, propinas y honorarios profesionales. Does a student have to file taxes Además incluye becas de estudios y de desarrollo profesional sujetas a impuestos. Does a student have to file taxes (Vea el tema titulado Becas de estudios y becas de desarrollo profesional, en el capítulo 12). Does a student have to file taxes El ingreso no derivado del trabajo incluye ingresos relacionados con las inversiones, como intereses tributables, dividendos ordinarios y distribuciones de ganancias de capital. Does a student have to file taxes Esto también incluye la compensación por desempleo, beneficios tributables del Seguro Social, pensiones, anualidades, cancelaciones de deudas y distribuciones de ingresos no derivados del trabajo provenientes de un fideicomiso. Does a student have to file taxes El ingreso bruto es el total del ingreso del trabajo e ingresos no derivados del trabajo. Does a student have to file taxes   Dependientes solteros—¿Tenía usted 65 años de edad o más o estaba ciego? □ No. Does a student have to file taxes Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. Does a student have to file taxes     • Su ingreso del trabajo era mayor de $6,100. Does a student have to file taxes     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. Does a student have to file taxes □ Sí. Does a student have to file taxes Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes     • Su ingreso del trabajo era mayor de $7,600 ($9,100 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,500 ($4,000 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,850 ($3,350 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes Dependientes casados —¿Tenia usted 65 años de edad o más o estaba ciego? □ No. Does a student have to file taxes Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $1,000. Does a student have to file taxes     • Su ingreso del trabajo era mayor de $6,100. Does a student have to file taxes     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. Does a student have to file taxes     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $1,000 o       • Su ingreso del trabajo (hasta $5,750) más $350. Does a student have to file taxes □ Sí. Does a student have to file taxes Debe presentar una declaración de impuestos si alguna de las siguientes situaciones le corresponde:     • Sus ingresos no derivados del trabajo eran mayores de $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes     • Su ingreso del trabajo era mayor de $7,300 ($8,500 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes     • Su ingreso bruto era de por lo menos $5, su cónyuge presenta una declaración de impuestos por separado y detalla sus deducciones. Does a student have to file taxes     • Sus ingresos brutos eran superiores a la mayor de las siguientes cantidades:       • $2,200 ($3,400 si tenía 65 años de edad o más y estaba ciego) o       • Su ingreso del trabajo (hasta $5,750) más $1,550 ($2,750 si tenía 65 años de edad o más y estaba ciego). Does a student have to file taxes Dependientes Si es dependiente (una persona que cumple los requisitos para ser declarada como dependiente según se indica en el capítulo 3), vea la Tabla 1-2 para determinar si debe presentar una declaración. Does a student have to file taxes También debe presentar una declaración si su situación se describe en la Tabla 1-3. Does a student have to file taxes Responsabilidad del padre o madre. Does a student have to file taxes   En general, un hijo tiene el deber de presentar su propia declaración de impuestos y pagar los impuestos correspondientes. Does a student have to file taxes Si un hijo dependiente debe presentar una declaración de impuestos sobre el ingreso pero no puede presentarla, debido a la edad o por cualquier otra razón, el padre o madre, tutor u otra persona responsable por ley de ese dependiente debe presentarla de parte del hijo. Does a student have to file taxes Si el hijo no puede firmar la declaración, el padre o madre o tutor debe firmar el nombre del hijo junto a las palabras: “ By (your signature), parent for minor child. Does a student have to file taxes ” (Por (su firma), padre de un hijo menor). Does a student have to file taxes Ingresos de un hijo. Does a student have to file taxes   Las cantidades que un hijo gana por prestar servicios se incluyen en el ingreso bruto de él o ella pero no en el ingreso bruto del padre o la madre. Does a student have to file taxes Esto es cierto aun si bajo las leyes locales los padres del hijo tienen derecho a los ingresos e incluso si los han recibido. Does a student have to file taxes Pero si el hijo no paga los impuestos adeudados sobre este ingreso, el padre o la madre es responsable de pagar los impuestos. Does a student have to file taxes Determinados Hijos Menores de 19 Años de Edad o Estudiantes a Tiempo Completo Si los únicos ingresos de un hijo son intereses y dividendos (incluyendo distribuciones de ganancias de capital y dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), el hijo tenía menos de 19 años de edad al finalizar el año 2013 o era estudiante a tiempo completo y tenía menos de 24 años al finalizar el año 2013, y reúne otras condiciones adicionales, el padre o la madre puede elegir la opción de incluir el ingreso del hijo en la declaración del padre o madre. Does a student have to file taxes Si los padres eligen esta opción, el hijo no tiene que presentar una declaración. Does a student have to file taxes Vea el tema Elección de los Padres de Declarar los Intereses y Dividendos del Hijo , en el capítulo 31. Does a student have to file taxes Trabajadores por Cuenta Propia Usted trabaja por cuenta propia si: Trabaja en una ocupación o negocio como dueño único, Es contratista independiente, Es socio de una sociedad colectiva o Trabaja por su cuenta de alguna otra manera. Does a student have to file taxes Además de sus actividades de negocio normales a las que se dedica a tiempo completo, el trabajo por cuenta propia puede incluir ciertos trabajos a tiempo parcial que haga en casa o además de su trabajo normal. Does a student have to file taxes Debe presentar una declaración si su ingreso bruto es por lo menos igual a la cantidad requerida para presentar la declaración de impuestos que corresponde a su estado civil para efectos de la declaración y su edad (indicada en la Tabla 1-1). Does a student have to file taxes Además, tiene que presentar el Formulario 1040 y el Anexo SE (Formulario 1040), Self-Employment Tax (Impuesto sobre el trabajo por cuenta propia), en inglés, si: Sus ingresos netos del trabajo por cuenta propia (excluyendo ingresos como empleado de una iglesia) eran $400 o más o Tenía ingresos de $108. Does a student have to file taxes 28 o más por ser empleado de una iglesia. Does a student have to file taxes (Vea la Tabla 1-3). Does a student have to file taxes Use el Anexo SE (Formulario 1040) para calcular su impuesto sobre el trabajo por cuenta propia. Does a student have to file taxes El impuesto sobre el trabajo por cuenta propia es equivalente al impuesto del Seguro Social y del Medicare que se retiene del salario de un empleado. Does a student have to file taxes Para más información sobre este impuesto, vea la Publicación 334, Tax Guide for Small Business (Guía tributaria para pequeños negocios), en inglés. Does a student have to file taxes Empleados de gobiernos extranjeros o de organismos internacionales. Does a student have to file taxes   Si es ciudadano de los Estados Unidos que trabaja en los Estados Unidos para un organismo internacional, un gobierno extranjero o una entidad que opera enteramente bajo un gobierno extranjero y su empleador no está obligado a retener impuestos del Seguro Social y del Medicare de su salario, deberá incluir la remuneración por servicios prestados en los Estados Unidos al calcular su ingreso neto del trabajo por cuenta propia. Does a student have to file taxes Ministros de una orden religiosa. Does a student have to file taxes   Tiene que incluir el ingreso procedente de servicios prestados como ministro cuando calcule su ingreso neto del trabajo por cuenta propia, a menos que tenga una exención del impuesto sobre el trabajo por cuenta propia. Does a student have to file taxes Esto incluye a practicantes de la Ciencia Cristiana y a miembros de órdenes religiosas que no hayan tomado un voto de pobreza. Does a student have to file taxes Para más información, consulte la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Información sobre el Seguro Social y otra información para miembros del clero y trabajadores religiosos), en inglés. Does a student have to file taxes Extranjeros Su estado de extranjero residente, no residente o extranjero con doble estado de residencia determina si usted debe presentar una declaración de impuestos sobre el ingreso y cómo presentarla. Does a student have to file taxes Las reglas que se usan para determinar su estado de extranjero se explican en la Publicación 519, U. Does a student have to file taxes S. Does a student have to file taxes Tax Guide for Aliens (Guía de impuestos para extranjeros), en inglés. Does a student have to file taxes Extranjero residente. Does a student have to file taxes   Si es extranjero residente durante todo el año, tiene que presentar una declaración de impuestos acatando las mismas reglas que les corresponden a los ciudadanos estadounidenses. Does a student have to file taxes Use los formularios mencionados en esta publicación. Does a student have to file taxes Extranjero no residente. Does a student have to file taxes   Si es extranjero no residente, las reglas y los formularios de impuestos que le corresponden son distintos a los correspondientes a ciudadanos estadounidenses y a extranjeros residentes. Does a student have to file taxes Vea la Publicación 519 para saber si las leyes tributarias de los Estados Unidos le corresponden a usted y qué formularios debe presentar. Does a student have to file taxes Contribuyente con doble estado de residencia. Does a student have to file taxes   Si es extranjero residente por una parte del año tributario y extranjero no residente por el resto del año, es contribuyente con doble estado de residencia. Does a student have to file taxes Se aplican reglas distintas para cada parte del año. Does a student have to file taxes Para información sobre contribuyentes con doble estado de residencia, vea la Publicación 519. Does a student have to file taxes Tabla 1-3. Does a student have to file taxes Otras Situaciones en las que Debe Presentar una Declaración de Impuestos para el Año 2013 Si alguna de las cuatro condiciones que se indican a continuación le corresponde, tiene que presentar la declaración para el 2013. Does a student have to file taxes 1. Does a student have to file taxes Adeuda algunos impuestos especiales, incluyendo cualquiera de los siguientes:   a. Does a student have to file taxes Impuesto mínimo alternativo. Does a student have to file taxes   b. Does a student have to file taxes Impuestos adicionales sobre un plan calificado, incluyendo un arreglo de ahorros para la jubilación (IRA) u otros planes con beneficios tributarios. Does a student have to file taxes Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Formulario 5329. Does a student have to file taxes   c. Does a student have to file taxes Impuestos sobre el empleo de empleados domésticos. Does a student have to file taxes Pero si está presentando una declaración sólo porque adeuda este impuesto, puede presentar por sí solo el Anexo H. Does a student have to file taxes   d. Does a student have to file taxes El impuesto del Seguro Social o del Medicare sobre propinas que usted no declaró a su empleador o salarios recibidos de un empleador que no retuvo dichos impuestos. Does a student have to file taxes   e. Does a student have to file taxes Recuperación del crédito para compradores de vivienda por primera vez. Does a student have to file taxes   f. Does a student have to file taxes Impuestos añadidos, incluyendo impuestos del Seguro Social y del Medicare o el impuesto de Jubilación de Empleados Ferroviarios (conocido como RRTA, por sus siglas en inglés), sobre propinas que no fueron recaudadas y que usted declaró a su empleador o seguro de vida colectivo e impuestos adicionales en cuentas de ahorros para gastos médicos. Does a student have to file taxes   g. Does a student have to file taxes Impuestos recuperados. Does a student have to file taxes 2. Does a student have to file taxes Usted (o su cónyuge si presentan una declaración conjunta) recibió distribuciones de una cuenta Archer MSA, de una cuenta Medicare Advantage MSA o de una cuenta Health Savings Account. Does a student have to file taxes 3. Does a student have to file taxes Tiene ingresos netos del trabajo por cuenta propia de por lo menos $400. Does a student have to file taxes 4. Does a student have to file taxes Tiene un salario de $108. Does a student have to file taxes 28 o más de una iglesia o una organización calificada controlada por una iglesia que está exenta de los impuestos del Seguro Social y del Medicare del empleador. Does a student have to file taxes Quién Debe Presentar una Declaración Aunque no tenga que presentar una declaración de impuestos federales sobre el ingreso, debe presentarla para que le devuelvan dinero si alguna de las siguientes condiciones le corresponde: Le retuvieron impuestos federales o usted pagó impuesto estimado. Does a student have to file taxes Reúne los requisitos para el crédito por ingreso del trabajo. Does a student have to file taxes Vea el capítulo 36 para más información. Does a student have to file taxes Reúne los requisitos para el crédito tributario adicional por hijos. Does a student have to file taxes Vea el capítulo 34 para más información. Does a student have to file taxes Reúne los requisitos para el crédito tributario por cobertura del seguro médico. Does a student have to file taxes Vea el capítulo 37 para más información. Does a student have to file taxes Reúne los requisitos para el crédito tributario de oportunidad para los estadounidenses. Does a student have to file taxes Vea el capítulo 35 para más información. Does a student have to file taxes Reúne los requisitos para el crédito por impuestos federales sobre combustibles. Does a student have to file taxes Vea el capítulo 37 para más información. Does a student have to file taxes ¿Qué Formulario Debo Usar? Debe escoger uno de tres formularios para presentar su declaración de impuestos. Does a student have to file taxes Éstos son: el Formulario 1040EZ, el Formulario 1040A o el Formulario 1040. Does a student have to file taxes (Pero vea también el tema titulado ¿Tengo que Presentar la Declaración en Papel? , más adelante). Does a student have to file taxes Vea el tema en la sección Formulario 1040 para información sobre cuándo necesita utilizar dicho formulario. Does a student have to file taxes Formulario 1040EZ El Formulario 1040EZ es el formulario más sencillo de usar. Does a student have to file taxes Puede usar el Formulario 1040EZ si se dan todas las siguientes situaciones:    Su estado civil para efectos de la declaración es soltero o casado que presenta una declaración conjunta. Does a student have to file taxes Si fue extranjero no residente en algún momento del año 2013, su estado civil para efectos de la declaración debe ser casado que presenta la declaración conjunta. Does a student have to file taxes Usted (y su cónyuge, si es casado que presenta una declaración conjunta) tenía menos de 65 años de edad y no estaba ciego al final del año 2013. Does a student have to file taxes Si nació el 1 de enero de 1949, a usted se le considera que tiene 65 años de edad al final del año 2013. Does a student have to file taxes No declara ningún dependiente. Does a student have to file taxes Su ingreso tributable es menos de $100,000. Does a student have to file taxes Su ingreso proviene únicamente de sueldos, salarios, propinas, compensación por desempleo, dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska), becas de estudios y de desarrollo profesional tributables e intereses tributables de $1,500 o menos. Does a student have to file taxes No declara ningún ajuste al ingreso, como una deducción por aportaciones hechas a una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés) o intereses sobre un préstamo de estudios. Does a student have to file taxes No reclama ningún crédito que no sea el crédito por ingreso del trabajo. Does a student have to file taxes No debe impuestos sobre el empleo de empleados domésticos sobre salarios que le pagó a un empleado doméstico. Does a student have to file taxes Si ganó propinas, se han incluido en los recuadros 5 y 7 del Formulario W-2. Does a student have to file taxes No es deudor en un caso de quiebra (conforme al capítulo 11 del Título 11 del Código de Quiebras de los Estados Unidos) declarado después del 16 de octubre de 2005. Does a student have to file taxes   Debe cumplir todos estos requisitos para poder usar el Formulario 1040EZ. Does a student have to file taxes De lo contrario, debe utilizar el Formulario 1040A o el Formulario 1040. Does a student have to file taxes Cómo calcular el impuesto. Does a student have to file taxes   En el Formulario 1040EZ, sólo puede usar la tabla de impuestos para calcular su impuesto sobre el ingreso. Does a student have to file taxes No puede usar el Formulario 1040EZ para declarar ningún otro impuesto. Does a student have to file taxes Formulario 1040A Si no reúne los requisitos para utilizar el Formulario 1040EZ, quizás pueda utilizar el Formulario 1040A. Does a student have to file taxes Puede usar el Formulario 1040A si se dan todas las siguientes situaciones:    Su ingreso proviene únicamente de: Salarios, sueldos y propinas. Does a student have to file taxes Intereses. Does a student have to file taxes Dividendos ordinarios (incluyendo dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska)). Does a student have to file taxes Distribuciones de ganancias de capital. Does a student have to file taxes Distribuciones de cuentas IRA. Does a student have to file taxes Pensiones y anualidades. Does a student have to file taxes Compensación por desempleo. Does a student have to file taxes Beneficios tributables del Seguro Social y de la jubilación ferroviaria y Becas tributables de estudios y de desarrollo profesional. Does a student have to file taxes Si recibe una distribución de ganancias de capital que incluye una ganancia no recuperada conforme a la Sección 1250, una ganancia de la sección 1202 o una ganancia procedente de artículos coleccionables (28%), no puede usar el Formulario 1040A. Does a student have to file taxes Tiene que usar el Formulario 1040. Does a student have to file taxes Su ingreso tributable es menos de $100,000. Does a student have to file taxes Sus ajustes al ingreso se deben solamente a lo siguiente: Gastos del educador. Does a student have to file taxes Deducción de una cuenta de ahorros para la jubilación (IRA, por sus siglas en inglés). Does a student have to file taxes Deducción de intereses sobre un préstamo de estudios. Does a student have to file taxes Costo de matrícula y cuotas. Does a student have to file taxes No detalla las deducciones. Does a student have to file taxes Reclama sólo los siguientes créditos tributarios: El crédito por gastos del cuidado de menores y dependientes. Does a student have to file taxes (Vea el capítulo 32 ). Does a student have to file taxes Crédito para ancianos o personas incapacitadas. Does a student have to file taxes (Vea el capítulo 33 ). Does a student have to file taxes Los créditos tributarios por estudios. Does a student have to file taxes (Vea el capítulo 35 ). Does a student have to file taxes El crédito por aportaciones a cuentas de ahorros para la jubilación. Does a student have to file taxes (Vea el capítulo 37 ). Does a student have to file taxes El crédito tributario por hijos. Does a student have to file taxes (Vea el capítulo 34 ). Does a student have to file taxes El crédito por ingreso del trabajo. Does a student have to file taxes (Vea el capítulo 36 ). Does a student have to file taxes El crédito tributario adicional por hijos. Does a student have to file taxes (Vea el capítulo 34 ). Does a student have to file taxes No tuvo un ajuste al impuesto mínimo alternativo sobre acciones que adquirió al ejercer una opción de compra de acciones con incentivo. Does a student have to file taxes (Vea la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés). Does a student have to file taxes   También puede utilizar el Formulario 1040A si recibió del empleador beneficios para el cuidado de dependientes o si adeuda impuesto de una recuperación de un crédito por estudios o el impuesto mínimo alternativo. Does a student have to file taxes   Tiene que cumplir estos requisitos mencionados anteriormente para usar el Formulario 1040A. Does a student have to file taxes De lo contrario, tiene que usar el Formulario 1040. Does a student have to file taxes Formulario 1040 Si no puede usar el Formulario 1040EZ ni el Formulario 1040A, debe usar el Formulario 1040. Does a student have to file taxes Puede usar el Formulario 1040 para declarar todos los tipos de ingresos, deducciones y créditos. Does a student have to file taxes Quizás pague menos impuestos presentando el Formulario 1040 porque puede tomar deducciones detalladas, algunos ajustes a los ingresos y créditos que no puede tomar en el Formulario 1040A ni en el Formulario 1040EZ. Does a student have to file taxes Debe usar el Formulario 1040 si le corresponde alguna de las siguientes situaciones:    Su ingreso tributable es $100,000 o más. Does a student have to file taxes Detalla sus deducciones en el Anexo A. Does a student have to file taxes Tenía ingresos que no pueden ser declarados en el Formulario 1040EZ ni en el Formulario 1040A, incluyendo intereses exentos de impuestos provenientes de bonos de actividad privada que fueron emitidos después del 7 de agosto del 1986. Does a student have to file taxes Reclama algún ajuste a los ingresos brutos que no sean los ajustes mencionados anteriormente bajo Formulario 1040A. Does a student have to file taxes En el recuadro 12 del Formulario W-2 se indican impuestos del empleado no cobrados (impuestos del Seguro Social y Medicare) sobre propinas (vea el capítulo 6 ) o sobre un seguro de vida colectivo a término (vea el capítulo 5 ). Does a student have to file taxes Recibió $20 o más en propinas en algún mes y no las declaró todas a su empleador. Does a student have to file taxes (Vea el capítulo 6 ). Does a student have to file taxes Era residente bona fide de Puerto Rico y excluye ingresos provenientes de fuentes en Puerto Rico. Does a student have to file taxes Reclama todos los créditos salvo los mencionados anteriormente bajo Formulario 1040A. Does a student have to file taxes Debe impuestos sobre uso y consumo sobre remuneraciones por acciones negociadas por oficiales de una sociedad anónima expatriada. Does a student have to file taxes Su Formulario W-2 muestra una cantidad en el recuadro 12 con el código Z. Does a student have to file taxes De su cuenta IRA, recibió una distribucion de fondos calificada de una cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). Does a student have to file taxes Es empleado y su empleador no le retuvo los impuestos del Seguro Social ni del Medicare. Does a student have to file taxes Tiene que presentar otros formularios, tales como el Formulario 8959 o el Formulario 8960, con su declaración para declarar ciertas exclusiones, impuestos o transacciones. Does a student have to file taxes Es deudor en un caso de quiebra declarada después del 16 de octubre de 2005. Does a student have to file taxes Tiene que recuperar el crédito para compradores de vivienda por primera vez. Does a student have to file taxes Tiene ingresos brutos ajustados de más de $150,000 y tiene que reducir la cantidad de dólares de sus exenciones. Does a student have to file taxes ¿Tengo que Presentar la Declaración en Papel? Quizás pueda presentar una declaración de impuestos elecrónicamente usando el sistema IRS e-file (presentación electrónica de declaraciones de impuestos del IRS). Does a student have to file taxes Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) del año 2013 es menor de cierta cantidad, tiene derecho a utilizar Free File (Presente gratis). Does a student have to file taxes Vea las instrucciones de su formulario de impuestos para saber más detalles. Does a student have to file taxes Si no reúne los requisitos para utilizar Free File, debe consultar el sitio web www. Does a student have to file taxes irs. Does a student have to file taxes gov/espanol para informarse sobre opciones económicas para presentar la declaración electrónicamente por medio de e-file o Free File Fillable Forms (Formularios de Free File Rellenables). Does a student have to file taxes E-file del IRS En la Tabla 1-4 se encuentra una lista de los beneficios de la presentación electrónica de declaraciones de impuesto e-file del IRS. Does a student have to file taxes El sistema e-file del IRS hace uso de la automatización para reemplazar la mayor parte de los pasos manuales que se necesitan para tramitar declaraciones usando papel. Does a student have to file taxes Por lo tanto, la tramitación de las declaraciones electrónicas se hace más rápidamente y con más exactitud que la de las declaraciones en papel. Does a student have to file taxes Sin embargo, como en el caso de una declaración en papel, usted tiene la responsabilidad de asegurarse de que la declaración se presente a tiempo y que la información en la misma sea exacta. Does a student have to file taxes El hecho de utilizar el sistema electrónico e-file del IRS no afecta la posibilidad de que el IRS realice una auditoría de su declaración. Does a student have to file taxes Formularios de Free File Rellenables. Does a student have to file taxes   Si usted no necesita ayuda para preparar su declaración puede usar la opción de Free File Fillable Forms (Formularios Rellenables de Free-File, en inglés), para presentar su declaración. Does a student have to file taxes Estos formularios: No requieren una cantidad de ingreso en particular; por lo tanto, todos los contribuyentes pueden usarlos, Son fáciles de usar, Hacen cálculos matemáticos básicos, Solamente están disponibles en la página web IRS. Does a student have to file taxes gov, en inglés y Sólo pueden usarse para preparar su declaración del impuesto federal. Does a student have to file taxes Firmas electrónicas. Does a student have to file taxes   Para hacer una presentación electrónica de la declaración, debe firmarla mediante el uso de un número de identificación personal (PIN, por sus siglas en inglés). Does a student have to file taxes Si presenta la declaración por Internet, tiene que utilizar el método de autoselección del PIN. Does a student have to file taxes Si presenta la declaración electrónicamente mediante los servicios de un preparador de impuestos, puede utilizar un PIN autoseleccionado o un PIN ingresado o generado por dicho preparador. Does a student have to file taxes PIN autoseleccionado. Does a student have to file taxes   El método de autoselección del PIN le permite crear uno propio. Does a student have to file taxes Si presenta una declaración conjunta, usted y su cónyuge, cada uno tendrá que crear un PIN y usarlo como firma electrónica. Does a student have to file taxes   Un PIN es cualquier combinación de 5 dígitos que escoja, excluyendo cinco ceros. Does a student have to file taxes Si usa un número de identificación personal no habrá nada que firmar y nada para enviar por correo —ni siquiera sus Formularios W-2. Does a student have to file taxes   Para verificar su identidad, se le pedirá que indique la cantidad de su ingreso bruto ajustado que presentó originalmente en su declaración de impuestos del año 2012, si es aplicable. Does a student have to file taxes No use su ingreso bruto ajustado de una declaración enmendada (el Formulario 1040X, en inglés), o la corrección de un error matemático hecha por el IRS. Does a student have to file taxes El ingreso bruto ajustado es la suma que aparece en la línea 38 del Formulario 1040, la línea 22 del Formulario 1040A y en la línea 4 del Formulario 1040EZ, todos del año 2012. Does a student have to file taxes Si usted no tiene la información de su declaración de impuestos para el año 2012, puede pedir de forma rápida un transunto (transcripción) usando el sistema automatizado de servicio. Does a student have to file taxes Visite IRS. Does a student have to file taxes gov/espanol y seleccione Ordenar Transcripción. Does a student have to file taxes La solicitud aparece en inglés pero puede acceder a la versión en español seleccionando “En Español” en la parte superior de la página. Does a student have to file taxes Llame al 1-800-908-9946 para recibir un trasunto de su declaración gratis. Does a student have to file taxes (Si presentó la declaración de impuestos por vía electrónica el año pasado, puede usar su PIN del año anterior para demostrar su identidad, en vez de su ingreso bruto ajustado del año anterior. Does a student have to file taxes El PIN del año anterior es el PIN de cinco dígitos que utilizó para firmar su declaración de impuestos de 2012). Does a student have to file taxes También se le pedirá que indique su fecha de nacimiento. Does a student have to file taxes Tabla 1-4. Does a student have to file taxes Beneficios del sistema e-file del IRS • Las opciones gratuitas para la presentación de la declaración (Free File) permiten a los contribuyentes calificados preparar y presentar electrónicamente su declaración de impuestos gratis. Does a student have to file taxes • Free File está disponible en inglés y español. Does a student have to file taxes • Free File está disponible por Internet las 24 horas del día, los 7 días de la semana. Does a student have to file taxes • Reciba su reembolso más rápido cuando presenta la declaración electrónicamente, con el uso del Depósito Directo. Does a student have to file taxes • Firme electrónicamente con su PIN seguro y autoseleccionado y presente su declaración sin usar papel. Does a student have to file taxes • Reciba un acuse de recibo como prueba de que el IRS ha recibido y aceptado su declaración de impuestos. Does a student have to file taxes • Si adeuda impuestos, puede presentar la declaración electrónicamente y pagar electrónicamente por Internet o a través del teléfono utilizando su cuenta bancaria o su tarjeta de crédito o débito. Does a student have to file taxes Puede también presentar una declaración por adelantado y pagar el monto debido para la fecha de vencimiento de la misma. Does a student have to file taxes • Ahorre tiempo al presentar juntas electrónicamente las declaraciones de impuestos federales y estatales. Does a student have to file taxes • Las computadoras del IRS revisan la declaración rápida y automáticamente para ver si hay errores o si falta alguna información. Does a student have to file taxes • Proteja el medio ambiente, utilice menos papel y ahorre el dinero de los contribuyentes —la tramitación de una declaración presentada electrónicamente cuesta menos que la de una declaración en papel. Does a student have to file taxes No puede usar el método de autoselección del PIN si presenta la declaración por primera vez y es menor de 16 años al finalizar el año 2013. Does a student have to file taxes Si no puede localizar su ingreso bruto ajustado o el PIN del año anterior visite IRS. Does a student have to file taxes gov/espanol y escriba en la caja de búsqueda Solicitud de PIN de Presentación Electrónica. Does a student have to file taxes O puede llamar al 1-866-704-7388. Does a student have to file taxes PIN del preparador de impuestos. Does a student have to file taxes   El método del PIN del preparador de impuestos le permite autorizar a su especialista en impuestos a ingresar o generar el PIN de usted. Does a student have to file taxes Dicho preparador de impuestos puede darle más información sobre este asunto. Does a student have to file taxes Formulario 8453(SP) (o Formulario 8453, en inglés). Does a student have to file taxes   Debe enviar un Formulario 8453(SP) (o Formulario 8453) en papel si tiene que adjuntar ciertos formularios u otros documentos que no pueden presentarse electrónicamente. Does a student have to file taxes Para más detalles vea el Formulario 8453(SP) o el Formulario 8453, en inglés. Does a student have to file taxes Para más detalles, visite la página web del IRS, www. Does a student have to file taxes irs. Does a student have to file taxes gov/efile y pulse sobre el tema “ Individuals ” (Personas físicas), en inglés. Does a student have to file taxes PIN de Protección de Identidad. Does a student have to file taxes   Si el IRS le provee un número personal de protección de identidad (PIN, por sus siglas en inglés) debido a que fue víctima de robo de identidad, anote éste en los espacios indicados en el formulario de impuestos. Does a student have to file taxes Si el IRS no le ha provisto este tipo de número, deje los espacios en blanco. Does a student have to file taxes Para más información, consulte las Instrucciones del Formulario 1040A o el Formulario 1040. Does a student have to file taxes Poder legal. Does a student have to file taxes   Si un agente firma la declaración por usted, se debe presentar un poder legal (POA, por sus siglas en inglés). Does a student have to file taxes Adjunte el poder legal al Formulario 8453(SP) (o al Formulario 8453) y preséntelo consultando las instrucciones de dicho formulario. Does a student have to file taxes Vea Firmas , más adelante, para más información sobre los poderes legales. Does a student have to file taxes Declaraciones estatales. Does a student have to file taxes   En la mayoría de los estados, puede presentar electrónicamente una declaración de impuestos del estado simultáneamente con su declaración del impuesto federal. Does a student have to file taxes Para más información, póngase en contacto con su oficina local del IRS, agencia estatal de impuestos, un preparador profesional de impuestos o visite el sitio web del IRS,  www. Does a student have to file taxes irs. Does a student have to file taxes gov/efile, en inglés. Does a student have to file taxes Reembolsos. Does a student have to file taxes   Puede recibir un cheque de reembolso por correo o puede pedir que su reembolso se deposite directamente en su cuenta corriente o de ahorros o dividirlo entre dos o tres cuentas. Does a student have to file taxes Con el sistema e-file, su reembolso será expedido más pronto que si presenta la declaración en papel. Does a student have to file taxes   Igualmente como si presentara una declaración en papel, es probable que no obtenga su reembolso completo si adeuda ciertas cantidades atrasadas o vencidas, tales como cantidades adeudadas en concepto de impuesto sobre el ingreso federal, impuesto sobre el ingreso estatal, deudas estatales de compensación por desempleo, manutención de un menor, manutención del cónyuge o ciertas deudas federales no relacionadas con los impuestos, como los préstamos para estudios. Does a student have to file taxes Vea el tema Ajuste por deudas bajo Reembolsos, más adelante. Does a student have to file taxes Averiguación del estado de reembolsos. Does a student have to file taxes   Por lo general, encontrará información disponible sobre su declaración dentro de las 24 horas después de que el IRS reciba su declaración presentada electrónicamente. Does a student have to file taxes Vea Información sobre Reembolsos , más adelante. Does a student have to file taxes Cantidad adeudada. Does a student have to file taxes   Para evitar multas e intereses por no pagar sus impuestos a tiempo, debe pagarlos en su totalidad a más tardar el 15 de abril de 2014. Does a student have to file taxes Vea Cómo Pagar , más adelante, para más información sobre cómo pagar la cantidad que adeuda. Does a student have to file taxes Uso de una Computadora Personal Puede presentar su declaración de impuestos de manera rápida, fácil y conveniente usando su computadora personal. Does a student have to file taxes Una computadora con acceso al Internet y un programa comercial para la preparación de impuestos es todo lo que necesita. Does a student have to file taxes Lo mejor de todo es que puede presentar su declaración de impuestos usando el sistema electrónico e-file cómodamente desde su casa 24 horas al día, 7 días a la semana. Does a student have to file taxes Los programas comerciales de computadora para la preparación de impuestos aprobados por el IRS están disponibles para su uso en Internet, para ser descargados por Internet y en varias tiendas. Does a student have to file taxes Para información, visite www. Does a student have to file taxes irs. Does a student have to file taxes gov/efile, en inglés. Does a student have to file taxes   A Través de su Empleador e Instituciones Financieras Algunos negocios les ofrecen a sus empleados, miembros o clientes la oportunidad de presentar sus declaraciones gratuitamente por medio del sistema e-file. Does a student have to file taxes Otros cobran por este servicio. Does a student have to file taxes Pregúntele a su empleador o a su institución financiera si ofrecen el uso del sistema e-file del IRS como beneficio para empleados, miembros o clientes. Does a student have to file taxes Ayuda Gratuita con la Preparación de la Declaración de Impuestos Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios capacitados por el IRS. Does a student have to file taxes El programa Volunteer Income Tax Assistance (Programa de Asesoramiento Voluntario al Contribuyente del Impuesto sobre el Ingreso, o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de bajos y medios recursos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas Mayores o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Does a student have to file taxes En muchas de estas oficinas VITA usted puede presentar la declaración electrónicamente gratis y todos los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Does a student have to file taxes Para ubicar un centro de ayuda cerca de usted, llame al 1-800-906-9887. Does a student have to file taxes O para encontrar el sitio de ayuda del AARP TaxAide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas o http://www. Does a student have to file taxes aarp. Does a student have to file taxes org/taxaide AARP, por sus siglas en inglés) más cercano a usted, visite el sitio web de la AARP, www. Does a student have to file taxes aarp. Does a student have to file taxes org/taxaide o llame al 1-888-227-7669. Does a student have to file taxes Para más información sobre estos programas, visite el sitio web IRS. Does a student have to file taxes gov e ingrese la palabra clave “ VITA ” en la casilla Search (Buscar). Does a student have to file taxes Uso de un Preparador Profesional de Impuestos Muchos profesionales de impuestos presentan declaraciones electrónicamente de parte de sus clientes. Does a student have to file taxes Usted puede ingresar personalmente su PIN o completar el Formulario 8879(SP), Autorización de Firma para Presentar la Declaración por medio del IRS E-file (o el Formulario 8879, en inglés), para autorizar a un preparador profesional de impuestos para que ingrese su número de identificación personal en su declaración de impuestos. Does a student have to file taxes Nota: Un profesional de impuestos le puede cobrar un cargo por presentar la declaración por medio del sistema electrónico e-file del IRS. Does a student have to file taxes El cargo puede variar dependiendo del profesional y de los servicios específicos que solicite. Does a student have to file taxes ¿Cuándo Tengo que Presentar la Declaración? El 15 de abril de 2014 es la fecha de vencimiento para presentar la declaración de impuestos sobre el ingreso para el año 2013 si usa un año calendario. Does a student have to file taxes Para una vista rápida de las fechas de vencimiento para la presentación de una declaración con o sin prórroga (la cual se explica más adelante), vea la Tabla 1-5 . Does a student have to file taxes Tabla 1-5. Does a student have to file taxes Cuándo Presentar la Declaración del Año 2013 Para ciudadanos estadounidenses y residentes que declaren impuestos basándose en el año calendario. Does a student have to file taxes   Para la Mayoría de los Contribuyentes  Para Ciertos Contribuyentes Fuera de los Estados Unidos No se solicita una prórroga El 15 de abril de 2014 El 16 de junio de 2014 Prórroga automática El 15 de octubre de 2014 El 15 de octubre de 2014 Si usa un año fiscal (un año que termina en el último día de cualquier mes excepto diciembre o un año de 52-53 semanas), su declaración de impuestos sobre el ingreso debe ser presentada a más tardar el día 15 del cuarto mes después del cierre del año fiscal. Does a student have to file taxes Cuando la fecha de vencimiento para hacer alguna actividad relacionada con los impuestos como presentar una declaración, pagar impuestos, etc. Does a student have to file taxes —cae un sábado, domingo o día feriado oficial, la fecha de vencimiento se retrasa hasta el siguiente día laborable. Does a student have to file taxes Presentación de la declaración en papel a tiempo. Does a student have to file taxes   La declaración de impuestos en papel se considera presentada a tiempo si se envía en un sobre con la dirección correcta, suficientes sellos (estampillas) y una fecha de matasellos que sea, a más tardar, la fecha de vencimiento para la presentación de la declaración. Does a student have to file taxes Si envía una declaración por correo registrado, la fecha de registro es la fecha del matasellos. Does a student have to file taxes El registro es prueba de que la declaración fue entregada. Does a student have to file taxes Si envía una declaración por correo certificado y tiene el recibo con el matasellos marcado por un empleado de correos, la fecha sobre el recibo es la fecha del matasellos. Does a student have to file taxes El recibo del correo certificado con el matasellos demuestra que la declaración ha sido entregada. Does a student have to file taxes Servicios de entrega privados. Does a student have to file taxes   Si usa un servicio privado designado por el IRS para enviar su declaración de impuestos, la fecha del matasellos es normalmente la fecha que el servicio de entrega privado registra en su base de datos o marca en la etiqueta de envío. Does a student have to file taxes El servicio de entrega privado puede decirle cómo obtener prueba escrita de esta fecha. Does a student have to file taxes   Si usa un servicio de entrega privado designado por el IRS, para conocer la dirección del IRS, visite www. Does a student have to file taxes irs. Does a student have to file taxes gov y anote en la caja de búsqueda “ private delivery service ” (servicio de entrega privado). Does a student have to file taxes   Los siguientes están designados como servicios de entrega privados: DHL Express (DHL): Same Day Service. Does a student have to file taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. Does a student have to file taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Does a student have to file taxes M. Does a student have to file taxes , UPS Worldwide Express Plus y UPS Worldwide Express. Does a student have to file taxes Declaraciones electrónicas presentadas a tiempo. Does a student have to file taxes   Si usa el sistema e-file del IRS, su declaración se considera presentada a tiempo si el transmisor electrónico autorizado de declaraciones matasella la transmisión a más tardar en la fecha de vencimiento. Does a student have to file taxes Un transmisor electrónico autorizado de declaraciones es un participante del programa e-file del IRS que transmite información sobre la declaración de impuestos por medios electrónicos directamente al IRS. Does a student have to file taxes   El matasellos electrónico es un registro de cuándo recibe el transmisor electrónico autorizado en su sistema la transmisión de la declaración presentada electrónicamente. Does a student have to file taxes La fecha y hora de la zona donde se presenta la declaración electrónica es lo que determina si la declaración electrónica se entregó a tiempo. Does a student have to file taxes Presentación de la declaración fuera de plazo. Does a student have to file taxes   Si no presenta su declaración de impuestos en la fecha debida, quizás tenga que pagar una multa e intereses por no cumplir el requisito de presentación de la declaración. Does a student have to file taxes Para más información, vea Multas , más adelante. Does a student have to file taxes Vea también Intereses bajo Cantidad que Adeuda. Does a student have to file taxes   Si le deben un reembolso pero no presentó una declaración de impuestos, generalmente debe presentarla dentro de los 3 años a partir de la fecha límite en que la declaración debía haber sido presentada (incluyendo prórrogas) para obtener ese reembolso. Does a student have to file taxes Extranjero no residente. Does a student have to file taxes    Si es extranjero no residente y gana un salario sujeto a la retención de impuestos sobre los ingresos de los Estados Unidos, su declaración de impuestos sobre el ingreso del año 2013 (Formulario 1040NR o Formulario 1040NR-EZ) vence: El 15 de abril de 2014, si se basa en un año calendario o El día 15 del cuarto mes después del final de su año fiscal si se basa en un año fiscal. Does a student have to file taxes   Si no gana un salario sujeto a la retención de impuestos federales sobre el ingreso, su declaración vence: El 16 de junio de 2014, si se basa en un año calendario o El día 15 del sexto mes después del final de su año fiscal, si se basa en un año fiscal. Does a student have to file taxes Vea la Publicación 519, en inglés, para más información sobre la presentación de la declaración de impuestos. Does a student have to file taxes Declaración de los impuestos para un fallecido. Does a student have to file taxes   Si debe presentar una declaración final para un contribuyente que murió durante el año (un fallecido), la declaración se debe entregar para el día 15 del cuarto mes después del final del año tributario habitual del contribuyente fallecido. Does a student have to file taxes Vea la Publicación 559, en inglés. Does a student have to file taxes Prórrogas del Plazo para Presentar la Declaración de Impuestos Quizás pueda obtener una prórroga del plazo para presentar la declaración de impuestos. Does a student have to file taxes Hay tres tipos de situaciones en que quizás pueda obtener una prórroga: Prórroga automática, Se encuentra fuera de los Estados Unidos o Está prestando servicio en una zona de combate. Does a student have to file taxes Prórroga Automática Si no puede presentar su declaración de impuestos del año 2013 para la fecha de vencimiento del plazo, quizás pueda conseguir una prórroga automática de 6 meses para presentar su declaración de impuestos. Does a student have to file taxes Ejemplo. Does a student have to file taxes Si su declaración debe presentarse antes del 15 de abril de 2014, tendrá hasta el 15 de octubre de 2014 para presentarla. Does a student have to file taxes Si no paga los impuestos que adeuda para la fecha límite regular (normalmente, el 15 de abril), adeudará también intereses. Does a student have to file taxes Además, podría verse obligado a pagar multas, como se le indica más adelante. Does a student have to file taxes Cómo obtener una prórroga automática. Does a student have to file taxes   Puede obtener una prórroga automática: Usando el sistema e-file del IRS (para presentar electrónicamente la declaración de impuestos) o Presentando un formulario en papel. Does a student have to file taxes Opciones del sistema e-file. Does a student have to file taxes   Hay dos maneras de usar el sistema e-file para obtener una prórroga de tiempo para presentar la declaración. Does a student have to file taxes Complete el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para usarlo como hoja de trabajo. Does a student have to file taxes Si cree que es posible que deba impuestos cuando presente su declaración, use la Parte II del formulario para calcular la cantidad a pagar. Does a student have to file taxes Si envía el Formulario 4868(SP) (o el Formulario 4868, en inglés) al IRS por medio del sistema electrónico e-file, no tiene que enviar un Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. Does a student have to file taxes Uso del sistema e-file con su computadora personal o un preparador profesional de impuestos. Does a student have to file taxes    Puede usar un programa para la preparación de impuestos en su computadora personal o con la ayuda de un preparador profesional de impuestos para presentar el Formulario 4868(SP) (o el Formulario 4868, en inglés) electrónicamente. Does a student have to file taxes Tendrá que proveer cierta información de su declaración de impuestos del año 2012. Does a student have to file taxes Si desea hacer un pago mediante una transferencia directa de su cuenta bancaria, vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. Does a student have to file taxes Sistema e-file y pago con tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. Does a student have to file taxes   Puede obtener una prórroga pagando la totalidad o parte del impuesto estimado adeudado usando su tarjeta de crédito o débito, o a través de una transferencia directa de su cuenta bancaria. Does a student have to file taxes Puede hacer esto por teléfono o Internet. Does a student have to file taxes No se presenta el Formulario 4868(SP) (ni el Formulario 4868, en inglés). Does a student have to file taxes Vea Pago electrónico , bajo Cómo Pagar, más adelante en este capítulo. Does a student have to file taxes Presentación del Formulario 4868(SP) (o Formulario 4868) en papel. Does a student have to file taxes   Puede obtener una prórroga para la presentación de la declaración usando el Formulario 4868(SP) (o Formulario 4868, en inglés) en papel. Does a student have to file taxes Envíelo a la dirección indicada en las instrucciones del formulario. Does a student have to file taxes   Si quiere hacer un pago con este formulario, haga un cheque o giro pagadero al “United States Treasury” . Does a student have to file taxes Escriba su número de Seguro Social, su número de teléfono durante el día y “2013 Form 4868(SP)” (o “2013 Form 4868” ) en el cheque o giro. Does a student have to file taxes Cuándo presentar la declaración de impuestos. Does a student have to file taxes   Debe solicitar la prórroga automática a más tardar en la fecha límite de entrega de su declaración. Does a student have to file taxes Puede presentar la declaración de impuestos en cualquier momento antes de que termine la prórroga de 6 meses. Does a student have to file taxes Cuando presente la declaración de impuestos. Does a student have to file taxes   Anote todo pago que haya hecho en relación con la prórroga de tiempo para presentar su declaración de impuestos en la línea 68 del Formulario 1040. Does a student have to file taxes Si presenta la declaración usando el Formulario 1040EZ o el Formulario 1040A, incluya ese pago en el pago total en la línea 9 del Formulario 1040EZ o en la línea 41 del Formulario 1040A. Does a student have to file taxes Escriba también “Form 4868(SP)” (o “Form 4868” ) y la cantidad pagada en el espacio a la izquierda de la línea 9 o de la línea 41. Does a student have to file taxes Individuos/Personas Físicas Fuera de los Estados Unidos Se permite una prórroga automática de 2 meses, sin presentar el Formulario 4868(SP) (o el Formulario 4868), (hasta el 16 de junio de 2014, si utiliza un año calendario) para pre
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Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

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Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

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The Does A Student Have To File Taxes

Does a student have to file taxes Index Symbols 1231 property sale, Sale of property interest. Does a student have to file taxes 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Does a student have to file taxes 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Does a student have to file taxes 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Does a student have to file taxes 501(c)(3) organizations, Student loans. Does a student have to file taxes 529 program, Qualified tuition program (QTP). Does a student have to file taxes 83(b) election, How to make the choice. Does a student have to file taxes A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Does a student have to file taxes Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Does a student have to file taxes Accrual method taxpayers, Prepaid income. Does a student have to file taxes Accrued leave payment At time of retirement or resignation, Accrued leave payment. Does a student have to file taxes Disability retirement, Accrued leave payment. Does a student have to file taxes Activity not for profit, Activity not for profit. Does a student have to file taxes Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Does a student have to file taxes Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Does a student have to file taxes Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Does a student have to file taxes Alien status, waiver of, Waiver of alien status. Does a student have to file taxes Aliens Nonresident, Nonresident aliens. Does a student have to file taxes Alimony, Alimony. Does a student have to file taxes Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Does a student have to file taxes Stock options, Alternative minimum tax (AMT). Does a student have to file taxes Annuities Charitable gift, Charitable gift annuities. Does a student have to file taxes Railroad retirement, Railroad retirement annuities. Does a student have to file taxes Tax-sheltered, Limit for tax-sheltered annuities. Does a student have to file taxes Archer MSAs, Archer MSA contributions. Does a student have to file taxes , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Does a student have to file taxes Armed forces, Military Combat zone bonus, Veterans' benefits. Does a student have to file taxes Disability, Disability. Does a student have to file taxes Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Does a student have to file taxes Qualified reservist distribution, Qualified reservist distribution (QRD). Does a student have to file taxes Rehabilitative program payments, Veterans' benefits. Does a student have to file taxes Retirement pay, Military retirement pay. Does a student have to file taxes Veterans benefits, Veterans' benefits. Does a student have to file taxes Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Does a student have to file taxes Back pay, award for, Back pay awards. Does a student have to file taxes Backup withholding Barter exchange transactions, Backup withholding. Does a student have to file taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. Does a student have to file taxes Barter income, Bartering Below-market loans, Below-market loans. Does a student have to file taxes Bequest for services, Bequest for services. Does a student have to file taxes Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Does a student have to file taxes Black lung benefit payments, Black lung benefit payments. Does a student have to file taxes Bonuses, Bonuses and awards. Does a student have to file taxes , Employee awards or bonuses. Does a student have to file taxes Breach of contract Damages as income, Court awards and damages. Does a student have to file taxes Bribes, Bribes. Does a student have to file taxes Business expenses Reimbursements, Allowances and reimbursements. Does a student have to file taxes Business income, Business and Investment Income, More information. Does a student have to file taxes C Cafeteria plans, Cafeteria plans. Does a student have to file taxes Campaign contributions, Campaign contributions. Does a student have to file taxes Campus lodging, Qualified campus lodging. Does a student have to file taxes , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Does a student have to file taxes Capital gains Recoveries, Capital gains. Does a student have to file taxes , Capital gains. Does a student have to file taxes Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Does a student have to file taxes Incentive stock options (ISOs), Incentive stock options (ISOs). Does a student have to file taxes Sale of personal property, Sale of personal items. Does a student have to file taxes Car (see Vehicle, employer-provided) Car pools, Car pools. Does a student have to file taxes Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Does a student have to file taxes Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Does a student have to file taxes Catch-up contributions, Catch-up contributions. Does a student have to file taxes , Catch-up contributions. Does a student have to file taxes Charitable gift annuities, Charitable gift annuities. Does a student have to file taxes Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Does a student have to file taxes Child support payments, Child support payments. Does a student have to file taxes Childcare providers, Childcare providers. Does a student have to file taxes , Food program payments to daycare providers. Does a student have to file taxes Chronic illness, Chronically ill individual. Does a student have to file taxes Accelerated death benefits paid to, Exclusion for chronic illness. Does a student have to file taxes Citizens outside U. Does a student have to file taxes S. Does a student have to file taxes Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Does a student have to file taxes Clergy, Clergy Coal, Coal and iron ore. Does a student have to file taxes Colleges and universities Faculty lodging, Faculty lodging. Does a student have to file taxes Scholarships and fellowships, Scholarships and fellowships. Does a student have to file taxes Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Does a student have to file taxes Workers', Workers' Compensation Compensatory damages, Other compensation. Does a student have to file taxes , Court awards and damages. Does a student have to file taxes Constructive receipt of income, Constructively received income. Does a student have to file taxes Copyrights Infringement damages, Court awards and damages. Does a student have to file taxes Royalties, Copyrights and patents. Does a student have to file taxes Corporate directors, Corporate director. Does a student have to file taxes Cost-of-living allowances, Government cost-of-living allowances. Does a student have to file taxes Court awards, Court awards and damages. Does a student have to file taxes (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Does a student have to file taxes Credits Recoveries, refiguring of unused credits, Unused tax credits. Does a student have to file taxes , Unused tax credits. Does a student have to file taxes Currency transactions, foreign, Foreign currency transactions. Does a student have to file taxes D Damages from lawsuits, Court awards and damages. Does a student have to file taxes Back pay awards, Back pay awards. Does a student have to file taxes Breach of contract, Court awards and damages. Does a student have to file taxes Compensatory damages, Other compensation. Does a student have to file taxes , Court awards and damages. Does a student have to file taxes Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Does a student have to file taxes Punitive damages, Court awards and damages. Does a student have to file taxes Daycare providers, Childcare providers. Does a student have to file taxes (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Does a student have to file taxes De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Does a student have to file taxes (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Does a student have to file taxes Nonrecourse debts, Mortgage relief upon sale or other disposition. Does a student have to file taxes Recourse, Mortgage relief upon sale or other disposition. Does a student have to file taxes Stockholder's, Stockholder debt. Does a student have to file taxes Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Does a student have to file taxes Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Does a student have to file taxes , Nonqualified deferred compensation plans of nonqualified entities. Does a student have to file taxes Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Does a student have to file taxes Differential wage payments, Differential wage payments. Does a student have to file taxes Armed forces, Differential wage payments. Does a student have to file taxes Directors' fees, Corporate director. Does a student have to file taxes Disability Military, Disability. Does a student have to file taxes Pensions, Disability Pensions Workers' compensation, Disability pension. Does a student have to file taxes Person with, Persons with disabilities. Does a student have to file taxes Unemployment compensation, paid as substitute for, Types of unemployment compensation. Does a student have to file taxes Disaster relief Disaster mitigation payments, Disaster mitigation payments. Does a student have to file taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Does a student have to file taxes Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Does a student have to file taxes Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Does a student have to file taxes Mortgage loan for early payment, Discounted mortgage loan. Does a student have to file taxes Dividends Restricted stock, Dividends received on restricted stock. Does a student have to file taxes Divorced taxpayers Stock options exercised incident to divorce, Tax form. Does a student have to file taxes Down payment assistance, Down payment assistance. Does a student have to file taxes E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Does a student have to file taxes Educational institutions Faculty lodging, Faculty lodging. Does a student have to file taxes Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Does a student have to file taxes Tax Counseling for the Elderly, Volunteer tax counseling. Does a student have to file taxes Election precinct officials, Election precinct official. Does a student have to file taxes Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Does a student have to file taxes , Catch-up contributions. Does a student have to file taxes Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Does a student have to file taxes Increased limit for last 3 years prior to retirement age, Increased limit. Does a student have to file taxes Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Does a student have to file taxes Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Does a student have to file taxes Emotional distress damages, Emotional distress. Does a student have to file taxes Employee achievement awards, Employee achievement award. Does a student have to file taxes Employee awards or bonuses, Employee awards or bonuses. Does a student have to file taxes Employee compensation, Employee Compensation, Inherited property not substantially vested. Does a student have to file taxes Fringe benefits, Fringe Benefits, Special valuation rules. Does a student have to file taxes Restricted property, Restricted Property, Inherited property not substantially vested. Does a student have to file taxes Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Does a student have to file taxes Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Does a student have to file taxes Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Does a student have to file taxes Employment Abroad, Employment abroad. Does a student have to file taxes Agency fees, Employment agency fees. Does a student have to file taxes Contracts Severance pay for cancellation of, Severance pay. Does a student have to file taxes Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Does a student have to file taxes Conservation Subsidies, Energy conservation subsidies. Does a student have to file taxes Utility rebates, Utility rebates. Does a student have to file taxes Estate income, Estate and trust income. Does a student have to file taxes Estimated tax Unemployment compensation, Tax withholding. Does a student have to file taxes Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Does a student have to file taxes Expected inheritance, Expected inheritance. Does a student have to file taxes Expenses paid by another, Expenses paid by another. Does a student have to file taxes Exxon Valdez settlement, Exxon Valdez settlement income. Does a student have to file taxes Eligible retirement plan, Contributions to eligible retirement plan. Does a student have to file taxes Income averaging, Income averaging. Does a student have to file taxes Legal expenses, Legal expenses. Does a student have to file taxes Reporting requirement-statement, Statement. Does a student have to file taxes F Faculty lodging, Faculty lodging. Does a student have to file taxes Fair market value (FMV), Fair market value. Does a student have to file taxes Stock options, Grant of option. Does a student have to file taxes Farming Qualified farm debt, cancellation of, Excluded debt. Does a student have to file taxes Federal employees Accrued leave payment, Accrued leave payment. Does a student have to file taxes Cost-of-living allowances, Government cost-of-living allowances. Does a student have to file taxes Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Does a student have to file taxes Federal income tax Refunds, Federal income tax refund. Does a student have to file taxes Fees for services, Fees for services. Does a student have to file taxes Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Does a student have to file taxes FICA withholding Foreign employers, U. Does a student have to file taxes S. Does a student have to file taxes citizens working for in U. Does a student have to file taxes S. Does a student have to file taxes , Social security and Medicare taxes. Does a student have to file taxes Paid by employer, Social security and Medicare taxes paid by employer. Does a student have to file taxes Fiduciaries Fees for services, Fees for services. Does a student have to file taxes , Personal representatives. Does a student have to file taxes Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Does a student have to file taxes No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Does a student have to file taxes Nutrition Program for the Elderly, Nutrition Program for the Elderly. Does a student have to file taxes Foreign Currency transactions, Foreign currency transactions. Does a student have to file taxes Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Does a student have to file taxes Income, Reminders Service, Service-connected disability. Does a student have to file taxes Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Does a student have to file taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Does a student have to file taxes Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Does a student have to file taxes Repayment of commissions paid in advance, Advance commissions and other earnings. Does a student have to file taxes Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Does a student have to file taxes Personal property rental, reporting income from, Reporting business income and expenses. Does a student have to file taxes Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Does a student have to file taxes Personal property rental, reporting income from, Reporting business income and expenses. Does a student have to file taxes Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Does a student have to file taxes Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Does a student have to file taxes Royalties, Royalties Form 1040A Recoveries, Where to report. Does a student have to file taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Does a student have to file taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Does a student have to file taxes Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Does a student have to file taxes , Estate and trust income. Does a student have to file taxes Form 1065 Partnership return, Partnership return. Does a student have to file taxes Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Does a student have to file taxes , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Does a student have to file taxes Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Does a student have to file taxes , Backup withholding. Does a student have to file taxes Form 1099-C Cancellation of debt, Form 1099-C. Does a student have to file taxes Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Does a student have to file taxes Form 1099-G State tax refunds, State tax refund. Does a student have to file taxes Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Does a student have to file taxes Stock options exercised incident to divorce, Tax form. Does a student have to file taxes Form 1099-R Charitable gift annuities, Charitable gift annuities. Does a student have to file taxes Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Does a student have to file taxes Surrender of life insurance policy for cash, Surrender of policy for cash. Does a student have to file taxes Form 1120-POL Political organizations, Campaign contributions. Does a student have to file taxes Form 1120S S corporation return, S corporation return. Does a student have to file taxes Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Does a student have to file taxes , Schedule K-1 (Form 1120S). Does a student have to file taxes Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Does a student have to file taxes Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Does a student have to file taxes Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Does a student have to file taxes Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Does a student have to file taxes Form SSA-1099 Social security benefit statement, Form SSA-1099. Does a student have to file taxes Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Does a student have to file taxes Accrued leave payment at time of retirement or resignation, Accrued leave payment. Does a student have to file taxes Back pay awards, Back pay awards. Does a student have to file taxes Bonuses or awards, Bonuses and awards. Does a student have to file taxes Elective deferrals, reporting by employer, Reporting by employer. Does a student have to file taxes Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Does a student have to file taxes Stock options from employers, Tax form. Does a student have to file taxes Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Does a student have to file taxes Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Does a student have to file taxes Form W-9 Request for taxpayer identification number, Backup withholding. Does a student have to file taxes Foster care, Foster care providers. Does a student have to file taxes Foster Grandparent Program, National Senior Service Corps programs. Does a student have to file taxes Found property, Found property. Does a student have to file taxes Free tax services, Free help with your tax return. Does a student have to file taxes Fringe benefits, Fringe Benefits, Special valuation rules. Does a student have to file taxes Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Does a student have to file taxes Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Does a student have to file taxes Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Does a student have to file taxes Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Does a student have to file taxes Vehicle, Employer-provided vehicles. Does a student have to file taxes Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Does a student have to file taxes G Gambling winnings and losses, Gambling winnings. Does a student have to file taxes Gas Royalties from, Oil, gas, and minerals. Does a student have to file taxes Gifts, Gifts and inheritances. Does a student have to file taxes Holiday gifts from employer, Holiday gifts. Does a student have to file taxes Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Does a student have to file taxes Group-term life insurance Worksheets, Figuring the taxable cost. Does a student have to file taxes , Worksheet 1. Does a student have to file taxes Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Does a student have to file taxes H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Does a student have to file taxes Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Does a student have to file taxes Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Does a student have to file taxes Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Does a student have to file taxes Savings account, Health savings accounts (HSA). Does a student have to file taxes Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Does a student have to file taxes Hobby losses, Hobby losses. Does a student have to file taxes Holding period requirement, Holding period requirement. Does a student have to file taxes Holiday gifts, Holiday gifts. Does a student have to file taxes Holocaust victims restitution, Holocaust victims restitution. Does a student have to file taxes Home, sale of, Sale of home. Does a student have to file taxes Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Does a student have to file taxes Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Does a student have to file taxes Income Assigned, Assignment of income. Does a student have to file taxes Business and investment, Business and Investment Income, More information. Does a student have to file taxes Constructive receipt of, Constructively received income. Does a student have to file taxes Estate and trust, Estate and trust income. Does a student have to file taxes Foreign employers, Foreign Employer Illegal, Illegal activities. Does a student have to file taxes Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Does a student have to file taxes S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Does a student have to file taxes Indian money account, Indian money account litigation settlement. Does a student have to file taxes Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Does a student have to file taxes Inherited IRA, Inherited pension or IRA. Does a student have to file taxes Inheritance, Gifts and inheritances. Does a student have to file taxes IRA, Inherited pension or IRA. Does a student have to file taxes Property not substantially vested, Inherited property not substantially vested. Does a student have to file taxes Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Does a student have to file taxes Insurance Credit card, Credit card insurance. Does a student have to file taxes Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Does a student have to file taxes Frozen deposits, Interest on frozen deposits. Does a student have to file taxes Mortgage refunds, Mortgage interest refund. Does a student have to file taxes Option on insurance, Interest option on insurance. Does a student have to file taxes Recovery amounts, Interest on recovery. Does a student have to file taxes Savings bond, Interest on qualified savings bonds. Does a student have to file taxes State and local government obligations, Interest on state and local government obligations. Does a student have to file taxes Interference with business operations Damages as income, Court awards and damages. Does a student have to file taxes International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Does a student have to file taxes Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Does a student have to file taxes IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Does a student have to file taxes Itemized deductions Limited, Itemized deductions limited. Does a student have to file taxes Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Does a student have to file taxes Joint returns Social security benefits or railroad retirement payments, Joint return. Does a student have to file taxes Joint state/local tax return Recoveries, Joint state or local income tax return. Does a student have to file taxes Jury duty pay, Jury duty. Does a student have to file taxes K Kickbacks, Kickbacks. Does a student have to file taxes L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Does a student have to file taxes Dues, Union benefits and dues. Does a student have to file taxes Strike and lockout benefits, Strike and lockout benefits. Does a student have to file taxes Unemployment benefits paid from, Payments by a union. Does a student have to file taxes Last day of tax year, income received on, Constructively received income. Does a student have to file taxes Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Does a student have to file taxes Life insurance Employer-owned, Employer-owned life insurance contract. Does a student have to file taxes Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Does a student have to file taxes Loans, Discounted mortgage loan. Does a student have to file taxes (see also Mortgage) Below-market, Below-market loans. Does a student have to file taxes Student, Student loans. Does a student have to file taxes Lockout benefits, Strike and lockout benefits. Does a student have to file taxes Lodging Campus lodging, Qualified campus lodging. Does a student have to file taxes , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Does a student have to file taxes Replacement housing payments, Replacement housing payments. Does a student have to file taxes Long-term care insurance, Long-term care coverage. Does a student have to file taxes , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Does a student have to file taxes Lump-sum distributions Survivor benefits, Lump-sum payments. Does a student have to file taxes M Manufacturer incentive payments, Manufacturer incentive payments. Does a student have to file taxes Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Does a student have to file taxes Medical Care reimbursements, Reimbursement for medical care. Does a student have to file taxes Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Does a student have to file taxes Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Does a student have to file taxes Benefits, Medicare. Does a student have to file taxes Tax paid by employer, Social security and Medicare taxes paid by employer. Does a student have to file taxes Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Does a student have to file taxes Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Does a student have to file taxes 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Does a student have to file taxes Discounted loan, Discounted mortgage loan. Does a student have to file taxes Interest refund, Mortgage interest refund. Does a student have to file taxes Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Does a student have to file taxes Relief, Mortgage relief upon sale or other disposition. Does a student have to file taxes Motor vehicle, employer-provided, Employer-provided vehicles. Does a student have to file taxes Moving expenses Reimbursements, Allowances and reimbursements. Does a student have to file taxes , Moving expense reimbursements. Does a student have to file taxes MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Does a student have to file taxes N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Does a student have to file taxes National Senior Service Corps, National Senior Service Corps programs. Does a student have to file taxes No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Does a student have to file taxes Nobel prize, Pulitzer, Nobel, and similar prizes. Does a student have to file taxes Nonrecourse debt, Mortgage relief upon sale or other disposition. Does a student have to file taxes Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Does a student have to file taxes Notary fees, Notary public. Does a student have to file taxes Notes received for services, Note received for services. Does a student have to file taxes Nutrition Program for the Elderly, Nutrition Program for the Elderly. Does a student have to file taxes O Oil Royalties from, Oil, gas, and minerals. Does a student have to file taxes Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Does a student have to file taxes Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Does a student have to file taxes Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Does a student have to file taxes Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Does a student have to file taxes Royalties, Copyrights and patents. Does a student have to file taxes Peace Corps, Peace Corps. Does a student have to file taxes Pensions Clergy, Pension. Does a student have to file taxes Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Does a student have to file taxes Military, Military retirement pay. Does a student have to file taxes Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Does a student have to file taxes Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Does a student have to file taxes Price reduced after purchase, Price reduced after purchase. Does a student have to file taxes Prizes and awards, Bonuses and awards. Does a student have to file taxes , Prizes and awards. Does a student have to file taxes Achievement awards, Employee achievement award. Does a student have to file taxes Employee awards or bonuses, Employee awards or bonuses. Does a student have to file taxes Length-of-service awards, Employee achievement award. Does a student have to file taxes Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Does a student have to file taxes Safety achievement, Employee achievement award. Does a student have to file taxes Scholarship prizes, Prizes. Does a student have to file taxes Profit-sharing plan, Retirement and profit-sharing plans. Does a student have to file taxes Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Does a student have to file taxes Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Does a student have to file taxes Public transportation passes, employer-provided, Transportation, Transit pass. Does a student have to file taxes Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Does a student have to file taxes Punitive damages, Court awards and damages. Does a student have to file taxes Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Does a student have to file taxes R Raffles, Lotteries and raffles. Does a student have to file taxes Railroad Retirement annuities, Railroad retirement annuities. Does a student have to file taxes Retirement benefits, Social security and equivalent railroad retirement benefits. Does a student have to file taxes Sick pay, Railroad sick pay. Does a student have to file taxes Unemployment compensation benefits, Types of unemployment compensation. Does a student have to file taxes Real estate Qualified real property business debt, cancellation of, Excluded debt. Does a student have to file taxes Rebates Cash, Cash rebates. Does a student have to file taxes Utility, Utility rebates. Does a student have to file taxes Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Does a student have to file taxes Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Does a student have to file taxes , Unused tax credits. Does a student have to file taxes Refunds Federal income tax, Federal income tax refund. Does a student have to file taxes Mortgage interest, Mortgage interest refund. Does a student have to file taxes State tax, State tax refund. Does a student have to file taxes Rehabilitative program payments, Veterans' benefits. Does a student have to file taxes Reimbursements Business expenses, Allowances and reimbursements. Does a student have to file taxes Casualty losses, Casualty insurance and other reimbursements. Does a student have to file taxes Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Does a student have to file taxes Moving expenses, Allowances and reimbursements. Does a student have to file taxes , Moving expense reimbursements. Does a student have to file taxes Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Does a student have to file taxes Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Does a student have to file taxes Repayments, Repayments, Year of deduction (or credit). Does a student have to file taxes Repossession, Canceled sales contract. Does a student have to file taxes Restricted property, Restricted Property, Inherited property not substantially vested. Does a student have to file taxes Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Does a student have to file taxes Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Does a student have to file taxes (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Does a student have to file taxes Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Does a student have to file taxes Roth contributions, Designated Roth contributions. Does a student have to file taxes Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Does a student have to file taxes Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Does a student have to file taxes Sales contracts Cancellation of, Canceled sales contract. Does a student have to file taxes SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Does a student have to file taxes Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Does a student have to file taxes Self-employed persons U. Does a student have to file taxes S. Does a student have to file taxes citizens working for foreign employers in U. Does a student have to file taxes S. Does a student have to file taxes treated as, Social security and Medicare taxes. Does a student have to file taxes Senior Companion Program, National Senior Service Corps programs. Does a student have to file taxes Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Does a student have to file taxes Severance pay, Severance pay. Does a student have to file taxes Outplacement services, Outplacement services. Does a student have to file taxes Sick pay, Sick pay. Does a student have to file taxes Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Does a student have to file taxes SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Does a student have to file taxes Smallpox vaccine injuries, Smallpox vaccine injuries. Does a student have to file taxes Social security and Medicare taxes Foreign employers, U. Does a student have to file taxes S. Does a student have to file taxes citizens working for in U. Does a student have to file taxes S. Does a student have to file taxes , Social security and Medicare taxes. Does a student have to file taxes Paid by employer, Social security and Medicare taxes paid by employer. Does a student have to file taxes Social security benefits, Social security and equivalent railroad retirement benefits. Does a student have to file taxes Standard deduction Recoveries, Standard deduction limit. Does a student have to file taxes , Standard deduction for earlier years. Does a student have to file taxes State employees Unemployment benefits paid to, State employees. Does a student have to file taxes State or local governments Interest on obligations of, Interest on state and local government obligations. Does a student have to file taxes State or local taxes Refunds, State tax refund. Does a student have to file taxes Statutory stock option holding period, Sale of the stock. Does a student have to file taxes Stock appreciation rights, Stock appreciation rights. Does a student have to file taxes Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Does a student have to file taxes Grant, Grant of option. Does a student have to file taxes Sale, Sale of the stock. Does a student have to file taxes Stock options, statutory Exercise, Exercise of option. Does a student have to file taxes Grant, Grant of option. Does a student have to file taxes Sale, Sale of the stock. Does a student have to file taxes Stockholder debts, Stockholder debt. Does a student have to file taxes Stolen property, Stolen property. Does a student have to file taxes Strike benefits, Strike and lockout benefits. Does a student have to file taxes Student loans Cancellation of debt, Student loans. Does a student have to file taxes Substantial risk of forfeiture, Substantial risk of forfeiture. Does a student have to file taxes Substantially vested property, Substantially vested. Does a student have to file taxes Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Does a student have to file taxes Supplemental unemployment benefits, Supplemental unemployment benefits. Does a student have to file taxes Surviving spouse Life insurance proceeds paid to, Surviving spouse. Does a student have to file taxes Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Does a student have to file taxes Tax Counseling for the Elderly, Volunteer tax counseling. Does a student have to file taxes Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Does a student have to file taxes Terminal illness, Exclusion for terminal illness. Does a student have to file taxes Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Does a student have to file taxes Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Does a student have to file taxes Tour guides, free tours for, Free tour. Does a student have to file taxes Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Does a student have to file taxes , Repayment of benefits. Does a student have to file taxes Transferable property, Transferable property. Does a student have to file taxes Transit passes, Transportation, Transit pass. Does a student have to file taxes Travel agencies Free tour to organizer of group of tourists, Free tour. Does a student have to file taxes Travel and transportation expenses Free tours from travel agencies, Free tour. Does a student have to file taxes Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Does a student have to file taxes School children, transporting of, Transporting school children. Does a student have to file taxes Trusts Grantor trusts, Grantor trust. Does a student have to file taxes Income, Estate and trust income. Does a student have to file taxes Tuition program, qualified (QTP), Qualified tuition program (QTP). Does a student have to file taxes Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Does a student have to file taxes V VA payments, VA payments. Does a student have to file taxes Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Does a student have to file taxes Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Does a student have to file taxes Employer-provided, Employer-provided vehicles. Does a student have to file taxes Veterans benefits, Veterans' benefits. Does a student have to file taxes Disability compensation, Retroactive VA determination. Does a student have to file taxes Retroactive VA determination, Retroactive VA determination. Does a student have to file taxes Special statute of limitations. Does a student have to file taxes , Special statute of limitations. Does a student have to file taxes Viatical settlements, Viatical settlement. Does a student have to file taxes Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Does a student have to file taxes Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Does a student have to file taxes W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Does a student have to file taxes Winter energy payments, Payments to reduce cost of winter energy. Does a student have to file taxes Withholding Barter exchange transactions, Backup withholding. Does a student have to file taxes Unemployment compensation, Tax withholding. Does a student have to file taxes Work-training programs, Work-training program. Does a student have to file taxes Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Does a student have to file taxes , Worksheet 1. Does a student have to file taxes Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications