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Federal Tax Forms 2011

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Federal Tax Forms 2011

Federal tax forms 2011 21. Federal tax forms 2011   Gastos Médicos y Dentales Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ¿Qué Son Gastos Médicos? ¿Qué Gastos Puede Incluir Este Año?Estados donde rige la ley de los bienes gananciales. Federal tax forms 2011 ¿Qué Cantidad de los Gastos Puede Deducir? ¿De Qué Personas Puede Incluir Gastos Médicos?Usted Cónyuge Dependiente Difuntos ¿Qué Gastos Médicos se Pueden Incluir?Primas de Seguros Comidas y Alojamiento Transporte Gastos del Cuidado de un Dependiente Incapacitado ¿Cómo se Tratan los Reembolsos?Reembolso de Seguros Indemnizaciones por Lesiones Personales Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos¿Qué Formulario Debe Usar para la Declaración? Gastos de Trabajo Relacionados con un Impedimento Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Qué Hay de Nuevo Gastos médicos y dentales. Federal tax forms 2011  Comenzando el 1 de enero de 2013, usted puede deducir sólo la parte de sus gastos médicos y dentales que exceda del 10% de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (7. Federal tax forms 2011 5% si usted o su cónyuge tiene 65 años de edad o más). Federal tax forms 2011 Tarifa estándar por milla. Federal tax forms 2011  La tarifa estándar por milla permitida para gastos de operación de un automóvil cuando se usa por razones médicas es 24 centavos por milla. Federal tax forms 2011 Vea Transporte bajo ¿Qué Gastos Médicos se Pueden Incluir?, más adelante. Federal tax forms 2011 Introduction Este capítulo le ayudará a determinar: Qué son gastos médicos. Federal tax forms 2011 Qué gastos puede incluir este año. Federal tax forms 2011 Qué cantidad de los gastos puede deducir. Federal tax forms 2011 De qué personas puede incluir gastos médicos. Federal tax forms 2011 Qué gastos médicos se pueden incluir. Federal tax forms 2011 Cómo tratar los reembolsos. Federal tax forms 2011 Cómo declarar la deducción en la declaración de impuestos. Federal tax forms 2011 Cómo declarar gastos de trabajo relacionados con la incapacidad. Federal tax forms 2011 Cómo declarar los costos del seguro médico si trabaja por cuenta propia. Federal tax forms 2011 Useful Items - You may want to see: Publicaciones 502 Medical and Dental Expenses (Gastos médicos y dentales), en inglés 969 Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés Formularios (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés ¿Qué Son Gastos Médicos? Los gastos médicos incluyen pagos por diagnóstico, cura, alivio, tratamiento o prevención de enfermedades o por tratamientos que afecten alguna parte o función del cuerpo. Federal tax forms 2011 Estos gastos abarcan los pagos por servicios médicos legales prestados por médicos, cirujanos, dentistas y otros profesionales de la salud. Federal tax forms 2011 Incluyen los costos de equipo, suministros y dispositivos de diagnósticos que se necesiten para estos propósitos. Federal tax forms 2011 Los gastos de cuidados médicos tienen que ser principalmente para aliviar o prevenir un defecto o enfermedad física o mental. Federal tax forms 2011 No incluya gastos que sean tan sólo beneficiosos para la salud en general, como vitaminas o vacaciones. Federal tax forms 2011 Los gastos médicos incluyen las primas pagadas por un seguro que cubra los gastos de cuidados médicos y las cantidades pagadas por transporte para recibir cuidados médicos. Federal tax forms 2011 Los gastos médicos también incluyen cantidades pagadas por servicios calificados de cuidados a largo plazo y cantidades limitadas pagadas por cualquier contrato de cuidados a largo plazo calificado. Federal tax forms 2011 ¿Qué Gastos Puede Incluir Este Año? Puede incluir sólo los gastos médicos y dentales que pagó este año, independientemente de cuándo se proveyeron los servicios. Federal tax forms 2011 Si paga gastos médicos por cheque, el día en que envíe o entregue el cheque suele ser la fecha de pago. Federal tax forms 2011 Si paga sus gastos médicos por medio de una “cuenta a pagar por teléfono” o Internet, la fecha indicada en el estado de cuentas de la institución financiera que señala cuándo se hizo el pago se considera la fecha de pago. Federal tax forms 2011 Si utiliza una tarjeta de crédito, incluya los gastos médicos que cargue a su tarjeta de crédito en el año en que se haga el cargo, no en el que de hecho pague el monto cargado a su tarjeta de crédito. Federal tax forms 2011 Declaraciones por separado. Federal tax forms 2011   Si usted y su cónyuge viven en un estado donde no rigen las leyes de los bienes gananciales y presentan declaraciones por separado, cada uno de ustedes puede incluir sólo los gastos médicos que cada uno de hecho pagó. Federal tax forms 2011 Todos los gastos médicos pagados de una cuenta corriente conjunta en la cual son dueños por igual usted y su cónyuge se consideran pagados equitativamente por cada uno de ustedes, a menos que pueda demostrar lo contrario. Federal tax forms 2011 Estados donde rige la ley de los bienes gananciales. Federal tax forms 2011   Si usted y su cónyuge viven en un estado donde rigen las leyes de los bienes gananciales y presentan declaraciones por separado o están inscritos como parejas de hecho en Nevada, Washington o California, todos los gastos médicos pagados de fondos de la comunidad conyugal se dividen por igual. Federal tax forms 2011 Cada uno de ustedes debería incluir la mitad de los gastos. Federal tax forms 2011 Si los gastos médicos se pagan de los fondos separados de un cónyuge, sólo el cónyuge que pagó los gastos médicos puede incluirlos. Federal tax forms 2011 Si usted vive en un estado donde rigen las leyes de los bienes gananciales, y no presenta una declaración conjunta, vea la Publicación 555, Community Property (Bienes gananciales), en inglés. Federal tax forms 2011 ¿Qué Cantidad de los Gastos Puede Deducir? Por lo general, puede deducir en el Anexo A (Formulario 1040) sólo la cantidad de sus gastos médicos y dentales que exceda del 10% (7. Federal tax forms 2011 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado (AGI, por sus siglas en inglés) (línea 38 del Formulario 1040). Federal tax forms 2011 Ejemplo. Federal tax forms 2011 Usted no está casado, es menor de 65 años de edad y su ingreso bruto ajustado es $40,000. Federal tax forms 2011 El 10% de esa cantidad es $4,000. Federal tax forms 2011 Usted pagó gastos médicos de $2,500. Federal tax forms 2011 No puede deducir ningunos de sus gastos médicos porque éstos no son mayores que el 10% de su ingreso bruto ajustado. Federal tax forms 2011 ¿De Qué Personas Puede Incluir Gastos Médicos? Normalmente, puede incluir gastos médicos que pagó por usted mismo o por alguien que fuera su cónyuge o su dependiente cuando se proporcionaron los servicios o cuando usted los pagó. Federal tax forms 2011 Hay reglas distintas para personas fallecidas y personas nombradas en acuerdos de manutención múltiple. Federal tax forms 2011 Vea Manutención reclamada conforme a un acuerdo de manutención múltiple , más adelante. Federal tax forms 2011 Usted Puede incluir los gastos médicos que pagó por usted mismo. Federal tax forms 2011 Cónyuge Puede incluir los gastos médicos que pagó por su cónyuge. Federal tax forms 2011 Para incluir estos gastos, tiene que haber estado casado en el momento en que su cónyuge recibió los servicios médicos o en el momento en que usted los pagó. Federal tax forms 2011 Ejemplo 1. Federal tax forms 2011 María recibió tratamiento médico antes de casarse con Guillermo. Federal tax forms 2011 Guillermo pagó por el tratamiento después de casarse. Federal tax forms 2011 Guillermo puede incluir estos gastos al calcular su deducción por gastos médicos aunque Guillermo y María presenten declaraciones separadas. Federal tax forms 2011 Si María hubiera pagado los gastos, Guillermo no podría incluir los gastos de María en la declaración separada de él. Federal tax forms 2011 María incluiría las cantidades que ella pagó a lo largo del año en su declaración separada. Federal tax forms 2011 Si presentaran una declaración conjunta, los gastos médicos que ambos pagaron a lo largo del año se usarían para calcular la deducción de gastos médicos de ambos. Federal tax forms 2011 Ejemplo 2. Federal tax forms 2011 Este año, Juan pagó gastos médicos por su cónyuge Luisa, la cual murió el año pasado. Federal tax forms 2011 Juan se casó con Beatriz este año y presentan una declaración conjunta. Federal tax forms 2011 Debido a que Juan estaba casado con Luisa cuando ella recibió los servicios médicos, puede incluir esos gastos al calcular su deducción por gastos médicos correspondiente a este año. Federal tax forms 2011 Dependiente Puede incluir los gastos médicos que pagó por su dependiente. Federal tax forms 2011 Para incluir estos gastos, la persona tiene que haber sido su dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Federal tax forms 2011 Generalmente, una persona puede considerarse su dependiente para propósitos de la deducción de gastos médicos si se cumplen los dos requisitos siguientes: La persona era hijo calificado (definido más adelante) o pariente calificado (definido más adelante) y La persona era ciudadana o nacional de los Estados Unidos o era residente de los Estados Unidos, Canadá o México. Federal tax forms 2011 Si su hijo calificado fue adoptado, vea el tema que se presenta a continuación, Excepción por hijo adoptivo . Federal tax forms 2011 Puede incluir los gastos médicos que pagó a nombre de una persona que hubiera sido su dependiente, salvo que: Dicha persona recibió ingresos brutos de $3,900 o más en 2013, Dicha persona presentó una declaración conjunta para el año 2013 o Usted, o su cónyuge si presentan una declaración conjunta, puede ser reclamado como dependiente en la declaración de 2013 de otra persona. Federal tax forms 2011 Excepción por hijo adoptivo. Federal tax forms 2011   Si usted es ciudadano o nacional estadounidense y su hijo adoptivo vivió con usted como miembro de su unidad familiar durante el año 2013, dicho hijo no tiene que ser ciudadano o nacional estadounidense ni ser residente de los Estados Unidos, Canadá o México. Federal tax forms 2011 Hijo Calificado Un hijo calificado es un hijo que: Es su hijo o hija, hijastro o hijastra, hijo de crianza, hermano o hermana, hermanastro o hermanastra, medio hermano o media hermana o descendiente de cualquiera de ellos (por ejemplo, su nieto, sobrino o sobrina), Tenía: Menos de 19 años de edad al final del año 2013 y era menor que usted (o su cónyuge, si presenta una declaración conjunta), Menos de 24 años de edad al final del año 2013, era estudiante de tiempo completo y menor que usted (o su cónyuge, si presenta una declaración conjunta) o Cualquier edad y estaba total y permanentemente incapacitado, Vivió con usted por más de la mitad del año 2013, No proveyó más de la mitad de su propia manutención durante el año 2013 y No presentó una declaración conjunta, a menos que la haya presentado únicamente para reclamar un reembolso. Federal tax forms 2011 Hijo adoptivo. Federal tax forms 2011   Un hijo legalmente adoptado se considera su propio hijo. Federal tax forms 2011 Esto incluye a un hijo colocado legalmente bajo su cargo para adopción legal. Federal tax forms 2011   Puede incluir los gastos médicos que pagó por un hijo antes de la adopción si el hijo reunía los requisitos para ser su dependiente cuando se proveyeron los servicios médicos o cuando se pagaron los gastos. Federal tax forms 2011   Si reintegra a una agencia de adopciones o a otras personas los gastos médicos que ellas pagaron bajo un acuerdo con usted, es como si usted hubiera pagado dichos gastos con tal de que demuestre claramente que el pago es directamente atribuible al cuidado médico del hijo. Federal tax forms 2011   Pero si usted paga a la agencia o a otra persona el cuidado médico que fue provisto y pagado antes de que empezaran las negociaciones de adopción, no los puede incluir como gastos médicos. Federal tax forms 2011    Tal vez pueda tomar un crédito por otros gastos relacionados con la adopción. Federal tax forms 2011 Vea las Instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos calificados de adopciones), en inglés, para más información. Federal tax forms 2011 Hijo de padres divorciados o separados. Federal tax forms 2011   Para propósitos de la deducción de gastos médicos y dentales, un hijo de padres divorciados o separados puede considerarse dependiente de ambos padres. Federal tax forms 2011 Cada padre puede incluir los gastos médicos que él o ella pague por el hijo, aunque el otro padre declare la exención de dependencia del hijo, si: El hijo queda bajo la custodia de uno o ambos padres por más de la mitad del año, El hijo recibe más de la mitad de su manutención durante el año de sus padres y Los padres del hijo: Están divorciados o legalmente separados bajo un fallo de divorcio o de manutención por separación judicial, Están separados bajo un acuerdo de separación judicial escrito o Viven separados en todo momento durante los últimos 6 meses del año. Federal tax forms 2011 Esto no corresponde si la exención del hijo se reclama conforme a un acuerdo de manutención múltiple (explicado más adelante). Federal tax forms 2011 Pariente Calificado Un pariente calificado es una persona: Que es su: Hijo o hija, hijastro o hijastra, hijo de crianza o descendiente de cualquiera de ellos (por ejemplo, su nieto), Hermano o hermana, medio hermano o media hermana o un hijo de cualquiera de ellos, Padre, madre o antecesor o hermano o hermana de cualquiera de ellos (por ejemplo, su abuelo o abuela, o tío o tía), Hermanastro o hermanastra, padrastro, madrastra, yerno, nuera, suegro o suegra, cuñado o cuñada o Cualquier otra persona (que no sea su cónyuge) que haya vivido con usted durante todo el año como integrante de su unidad familiar si su relación no violó la ley local, Quien no era hijo calificado (vea Hijo Calificado , anteriormente) de cualquier otra persona para el año 2013 y Para la cual usted proveyó más de la mitad de la manutención del año 2013. Federal tax forms 2011 Pero vea Hijo de padres divorciados o separados , anteriormente, y Manutención reclamada conforme a un acuerdo de manutención múltiple, que aparece a continuación. Federal tax forms 2011 Manutención reclamada conforme a un acuerdo de manutención múltiple. Federal tax forms 2011   Si se considera que usted proveyó más de la mitad de la manutención de un pariente conforme a un acuerdo de manutención múltiple, puede incluir los gastos médicos que pague por dicho pariente. Federal tax forms 2011 El acuerdo de manutención múltiple se usa cuando dos o más personas proveen más de la mitad de la manutención de una persona, pero ninguna persona sola provee más de la mitad. Federal tax forms 2011   Todos los demás gastos médicos pagados por otras personas que firmaron con usted el acuerdo no pueden ser incluidos como gastos médicos por nadie. Federal tax forms 2011 Sin embargo, usted puede incluir la totalidad de la cantidad no reembolsada que usted pagó por concepto de gastos médicos. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 Usted y sus tres hermanos proveen cada uno una cuarta parte del total de la manutención de su madre. Federal tax forms 2011 Conforme a un acuerdo de manutención múltiple, usted declara a su madre como su dependiente. Federal tax forms 2011 Usted pagó todos sus gastos médicos. Federal tax forms 2011 Sus hermanos le reembolsaron a usted las tres cuartas partes de dichos gastos. Federal tax forms 2011 Al calcular su deducción de gastos médicos, usted puede incluir sólo una cuarta parte de los gastos médicos de su madre. Federal tax forms 2011 Sus hermanos no pueden incluir ninguna parte de los gastos. Federal tax forms 2011 Sin embargo, si usted y sus hermanos comparten los gastos que no sean de manutención médica y usted paga por separado todos los gastos médicos de su madre, usted puede incluir la cantidad no reembolsada que pagó por concepto de gastos médicos en los gastos médicos de usted. Federal tax forms 2011 Difuntos Los gastos médicos que fueron pagados por el difunto antes de que falleciera se incluyen al calcular las deducciones por gastos médicos y dentales en la declaración de impuestos final sobre el ingreso del difunto. Federal tax forms 2011 Esto incluye gastos tanto para el cónyuge y los dependientes del difunto como para el mismo difunto. Federal tax forms 2011 El sobreviviente o representante personal de un difunto puede optar por tratar ciertos gastos médicos del difunto pagados por el caudal hereditario del mismo como si hubieran sido pagados por el difunto en el momento en que se le proveyeron los servicios médicos. Federal tax forms 2011 Los gastos se tienen que pagar dentro del plazo de 1 año a partir del día siguiente al día del fallecimiento. Federal tax forms 2011 Si usted es el sobreviviente o representante personal que elige esta opción, tendrá que adjuntar un documento escrito al Formulario 1040 del difunto (o la declaración enmendada del difunto, Formulario 1040X) explicando que los gastos no han sido y no serán declarados en la declaración del impuesto del caudal hereditario. Federal tax forms 2011 Los gastos médicos calificados que el difunto pagó antes de su muerte no son deducibles si fueron pagados por medio de una distribución exenta de impuestos proveniente de una cuenta Archer MSA de ahorros médicos, cuenta Medicare Advantage MSA u otra cuenta de ahorros para gastos médicos. Federal tax forms 2011 Las declaraciones enmendadas y reclamaciones de reembolsos se explican en el capítulo 1 . Federal tax forms 2011 ¿Y si usted paga gastos médicos de un cónyuge fallecido o un dependiente fallecido?   Si usted pagó gastos médicos para su cónyuge o dependiente fallecido, inclúyalos como gastos médicos en su Formulario 1040 en el año en que fueron pagados, independientemente de si se pagan antes o después de la muerte del difunto. Federal tax forms 2011 Los gastos pueden ser incluidos si la persona era su cónyuge o dependiente en el momento en que se proveyeron los servicios médicos o en el momento en que usted pagó los gastos. Federal tax forms 2011 ¿Qué Gastos Médicos se Pueden Incluir? Use la Tabla 21-1, anteriormente, como guía para determinar qué gastos médicos y dentales puede incluir en el Anexo A (Formulario 1040). Federal tax forms 2011 Esta tabla no abarca todos los gastos médicos en los que se puede incurrir. Federal tax forms 2011 Para determinar si un gasto no indicado en la tabla se puede incluir en el cálculo de la deducción por gastos médicos, vea la sección ¿Qué Son Gastos Médicos? , anteriormente. Federal tax forms 2011 Tabla 21-1. Federal tax forms 2011 Lista de Gastos Médicos y Dentales. Federal tax forms 2011 Vea la Publicación 502 para más información sobre estos gastos, entre otros. Federal tax forms 2011 Puede incluir: No puede incluir: Vendas Píldoras anticonceptivas recetadas por su médico Escaneo electrónico del cuerpo Libros en Braille Extractor de leche materna (sacaleches) y suministros relacionados Gastos de capital para equipo o mejoras a su vivienda que se necesitan para el cuidado médico (vea la hoja de trabajo de la Publicación 502, en inglés) Dispositivos de diagnóstico Gastos de un donante de órganos Cirugía ocular —para promover el funcionamiento correcto del ojo Ciertos procedimientos para aumentar la fertilidad Perros guía u otros animales de ayuda para personas ciegas, sordas o incapacitadas Cargos por servicios hospitalarios (pruebas de laboratorio, terapia, servicios de enfermería, cirugía, etc. Federal tax forms 2011 ) Eliminación de pintura a base de plomo Aborto legal Operación legal para evitar tener niños tal como una vasectomía o ligadura de trompas Contratos calificados del cuidado a largo plazo Comidas y alojamiento provistos por un hospital durante un tratamiento médico Cargos por servicios médicos (de médicos, dentistas, cirujanos, especialistas y otros profesionales médicos) Primas de la Parte D de Medicare Primas de seguros médicos y hospitalarios Servicios de enfermería Equipo de oxígeno y oxígeno Parte del cargo por cuidados de vida pagados a un hogar de ancianos designado para cuidados médicos Exámen físico Paquete para pruebas de embarazo Medicamentos recetados (por un médico) e insulina Tratamiento siquiátrico y sicológico Impuesto al Seguro Social, Impuesto al Medicare, prestaciones por desempleo (FUTA) e impuesto estatal sobre el salario de un trabajador que provee cuidados médicos (vea Salarios por servicios de enfermería, más adelante) Artículos especiales (piernas y brazos artificiales, dientes postizos, lentes (espejuelos), lentes de contacto, audífonos, muletas, sillas de ruedas, etc. Federal tax forms 2011 ) Educación especial para personas mental o físicamente incapacitadas Programas para dejar de fumar Transporte para cuidados médicos necesarios Tratamiento en un centro de rehabilitación para la adicción a drogas o alcohol (incluye las comidas y el alojamiento provistos por el centro) Salarios por servicios de enfermería Reducción de peso, ciertos gastos relacionados con la obesidad Cuidado infantil Agua embotellada Aportaciones hechas a una cuenta Archer MSA de ahorros médicos (vea la Publicación 969, en inglés) Servicio de pañales Gastos por concepto de su salud en general (aunque usted esté siguiendo los consejos de su médico) tales como: —La cuota de un club deportivo —Ayuda doméstica (incluso si es por recomendación de un médico) —Actividades sociales, tales como cursos de baile o de natación —Viaje para la mejora general de la salud Reembolsos de una cuenta para gastos médicos flexible (flexible spending account) (si las aportaciones fueron hechas antes de impuestos) Gastos de funeral, sepelio o cremación Pagos hechos a cuentas de ahorros para gastos médicos Operación, tratamiento o medicamento ilegal Pólizas de seguro de vida o de protección de ingresos, ni pólizas que proporcionen pagos en caso de pérdida de la vida, una extremidad, la vista, etc. Federal tax forms 2011 Ropa de maternidad Seguro médico incluido en una póliza de seguro de automóvil que cubra a todas las personas lesionadas en el automóvil o por el mismo Medicamentos que usted compre sin receta Cuidado de enfermería para un bebé que tenga buena salud Medicamentos recetados que usted trajo (o pidió por envío) de otro país, en la mayoría de los casos Suplementos nutritivos, vitaminas, suplementos a base de hierbas, “medicinas naturales”, etc. Federal tax forms 2011 , a menos que sean recomendados por un profesional médico como tratamiento para un padecimiento médico específico que haya sido diagnosticado por un médico Cirugía para propósitos puramente cosméticos Pasta de dientes, artículos de tocador, cosméticos, etc. Federal tax forms 2011 Blanqueamiento de dientes Gastos de reducción de peso que no sean para el tratamiento de la obesidad u otra enfermedad Primas de Seguros Puede incluir en los gastos médicos las primas que pague por pólizas de seguros que cubran los cuidados médicos. Federal tax forms 2011 Las pólizas de cuidados médicos pueden pagar por tratamientos que abarcan: Hospitalización, servicios de cirugía, radiografías, Medicamentos recetados e insulina, Cuidado dental, Reemplazo de lentes de contacto perdidos o dañados o Cuidados a largo plazo (sujetos a limitaciones adicionales). Federal tax forms 2011 Vea Qualified Long-Term Care Insurance Contracts (Contratos de seguro de cuidados a largo plazo calificados) en la Publicación 502, en inglés. Federal tax forms 2011 Si tiene una póliza que pague por cuidados que no sean médicos, puede incluir las primas por la parte de la póliza que corresponda a los cuidados médicos si el cargo por esta parte es razonable. Federal tax forms 2011 El costo de la parte médica se tiene que indicar por separado en el contrato del seguro o se le tiene que entregar a usted en un estado de cuentas por separado. Federal tax forms 2011 Nota: Al calcular la cantidad de primas de seguros que puede incluir en los gastos médicos en el Anexo A, no incluya ningún pago adelantado del crédito tributario por cobertura del seguro médico que aparezca en el recuadro 1 del Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Federal tax forms 2011 Además, no incluya las primas de seguro que corresponden a un hijo no dependiente menor de 27 años de edad si sus primas aumentaron como resultado de incluir a este hijo en su póliza. Federal tax forms 2011 Plan de seguro médico provisto por el empleador. Federal tax forms 2011   No incluya en sus gastos médicos y dentales ninguna prima de seguro pagada por un plan de seguro médico provisto por el empleador a menos que las primas se incluyan en el recuadro 1 del Formulario W-2. Federal tax forms 2011 Además, no incluya ningún otro gasto médico o dental pagado por dicho plan a menos que la cantidad pagada se incluya en el recuadro 1 del Formulario W-2. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 Usted es empleado federal que participa en el plan de conversión de primas del programa de Federal Employee Health Benefits o FEHB, por sus siglas en inglés (Beneficios de salud para empleados federales). Federal tax forms 2011 Su parte de la prima del FEHB se paga mediante una reducción de su salario antes de imponerle impuestos. Federal tax forms 2011 Como usted es un empleado cuyas primas de seguro se pagan con dinero que nunca se incluye en sus ingresos brutos, no puede deducir las primas que fueron pagadas con dicho dinero. Federal tax forms 2011 Servicios de cuidado a largo plazo. Federal tax forms 2011   Las aportaciones hechas por su empleador para proveer cobertura por servicios de cuidados a largo plazo calificados bajo una cuenta para gastos médicos flexible, o cuenta similar, tienen que ser incluidas en sus ingresos. Federal tax forms 2011 Esta cantidad será declarada como salario en el recuadro 1 del Formulario W-2. Federal tax forms 2011 Plan de reembolso de gastos médicos. Federal tax forms 2011   Si tiene gastos médicos que son reembolsados por un plan de reembolso de gastos médicos (HRA, por sus siglas en inglés), no puede incluirlos en sus gastos médicos. Federal tax forms 2011 Esto se debe a que un HRA es financiado únicamente por el empleador. Federal tax forms 2011 Funcionarios jubilados del sector de seguridad pública. Federal tax forms 2011   Si usted es funcionario jubilado de seguridad pública, no incluya como gastos médicos ninguna prima de un seguro médico o de cuidados a largo plazo si eligió que dicha prima se pagara con distribuciones exentas de impuestos procedentes de su plan de jubilación. Federal tax forms 2011 Esto corresponde solamente a distribuciones que de otro modo se incluirían en los ingresos. Federal tax forms 2011 Medicare A. Federal tax forms 2011   Si está cubierto bajo el Seguro Social (o si es empleado del gobierno que pagó el impuesto del Medicare), está inscrito en el Medicare A. Federal tax forms 2011 El impuesto sobre la nómina pagado para el Medicare A no es gasto médico. Federal tax forms 2011   Si no está cubierto bajo el Seguro Social (o si no es empleado del gobierno que pagó el impuesto del Medicare), puede inscribirse voluntariamente en el Medicare A. Federal tax forms 2011 En esta situación, puede incluir las primas pagadas por concepto de Medicare A como gasto médico. Federal tax forms 2011 Medicare B. Federal tax forms 2011    Medicare B es un seguro médico suplementario. Federal tax forms 2011 Las primas que paga por concepto del Medicare B son un gasto médico. Federal tax forms 2011 Verifique la información que recibió de la Administración del Seguro Social para averiguar la prima correspondiente. Federal tax forms 2011 Medicare D. Federal tax forms 2011    Medicare D es un programa voluntario de seguro para medicamentos recetados dirigido a personas con Medicare A o B. Federal tax forms 2011 Puede incluir las primas que pague por el Medicare D como un gasto médico. Federal tax forms 2011 Primas de seguros pagadas por adelantado. Federal tax forms 2011   Las primas que pague antes de cumplir 65 años de edad por seguros de cuidados médicos a nombre de usted, su cónyuge o sus dependientes después de que usted alcance la edad de 65 años son gastos de cuidados médicos en el año en que se pagan si son: Pagaderas en plazos anuales fijos, o plazos más frecuentes y Pagaderas por al menos 10 años, o hasta que cumpla 65 años de edad (pero no por menos de 5 años). Federal tax forms 2011 Licencia por enfermedad sin usar para pagar primas. Federal tax forms 2011   Tiene que incluir en los ingresos brutos los pagos en efectivo que reciba a la fecha de jubilarse por licencia de enfermedad que no haya usado. Federal tax forms 2011 También tiene que incluir en los ingresos brutos el valor de la licencia sin usar que, según usted elija, su empleador utiliza para cubrir el costo de su participación continuada en el plan de salud del empleador después de jubilarse. Federal tax forms 2011 Puede incluir este costo de participación continuada en el plan médico como gasto médico. Federal tax forms 2011   Si participa en un plan de salud en el que su empleador utiliza automáticamente el valor de la licencia por enfermedad sin usar para cubrir el costo de su participación continuada en el plan de salud (y usted no tiene la opción de recibir dinero en efectivo), no incluya el valor de la licencia por enfermedad sin usar en los ingresos brutos. Federal tax forms 2011 No puede incluir este costo de su participación continuada en dicho plan de salud como gasto médico. Federal tax forms 2011 Comidas y Alojamiento Puede incluir en los gastos médicos el costo de comidas y alojamiento en un hospital o institución parecida si el motivo principal para estar allí es recibir cuidados médicos. Federal tax forms 2011 Vea Hogar de ancianos y de convalecencia , más adelante. Federal tax forms 2011 Tal vez pueda incluir en los gastos médicos el costo de alojamiento que no sea en un hospital o institución semejante. Federal tax forms 2011 Puede incluir el costo de tal alojamiento mientras esté lejos de su casa si se reúnen todos los siguientes requisitos: El alojamiento es principal y esencialmente para fines de cuidado médico. Federal tax forms 2011 El cuidado médico lo provee un médico de un hospital autorizado o de un centro médico asociado con un hospital autorizado o equivalente al mismo. Federal tax forms 2011 El alojamiento no es lujoso ni extravagante, dadas las circunstancias. Federal tax forms 2011 El placer personal, el recreo o las vacaciones no son factores significativos de la estadía fuera de su hogar. Federal tax forms 2011 La cantidad que incluya en los gastos médicos por concepto de alojamiento no puede ser mayor de $50 por cada noche por persona. Federal tax forms 2011 Puede incluir el alojamiento para una persona que viaje con la persona que recibe el cuidado médico. Federal tax forms 2011 Por ejemplo, si un padre o una madre viaja con un hijo enfermo, se pueden incluir hasta $100 por noche como gasto médico por alojamiento. Federal tax forms 2011 No se incluyen comidas. Federal tax forms 2011 Hogar de ancianos y de convalecencia. Federal tax forms 2011   Puede incluir en los gastos médicos el costo del cuidado médico en un hogar de ancianos y de convalecencia, residencia de ancianos o un centro similar para usted, su cónyuge o sus dependientes. Federal tax forms 2011 Esto incluye el costo de comidas y alojamiento en el hogar o residencia si un motivo principal para estar allí es recibir cuidado médico. Federal tax forms 2011   No incluya el costo de comidas y alojamiento si el motivo para estar en el hogar o residencia es personal. Federal tax forms 2011 Puede, sin embargo, incluir en los gastos médicos la parte del costo que corresponda al cuidado médico o de convalecencia. Federal tax forms 2011 Transporte Incluya en los gastos médicos cantidades pagadas por transporte si es principal y esencialmente para fines de cuidados médicos. Federal tax forms 2011 Puede incluir: Tarifas de autobús, taxi, tren o avión o servicios de ambulancia, Gastos de transporte de un padre o una madre que tiene que acompañar a un hijo que necesita cuidado médico, Gastos de transporte de una enfermera u otra persona que pueda poner inyecciones, suministrar medicamentos u otro tratamiento necesario para un paciente que viaje para recibir cuidado médico y que no pueda viajar solo y Gastos de transporte por visitas regulares a un dependiente que tenga una enfermedad mental, si dichas visitas son recomendadas como parte de su tratamiento. Federal tax forms 2011 Gastos de automóvil. Federal tax forms 2011   Puede incluir gastos de bolsillo, tal como el costo de gasolina y aceite, cuando use su automóvil por razones médicas. Federal tax forms 2011 No puede incluir depreciación, seguro, reparaciones generales ni gastos de mantenimiento. Federal tax forms 2011   Si no desea usar los gastos reales para el año 2013, puede usar una tarifa estándar de 24 centavos. Federal tax forms 2011    También, puede incluir cargos por estacionamiento y peaje. Federal tax forms 2011 Puede añadir estos cargos a sus gastos médicos independientemente de si usa los gastos reales o la tarifa estándar por milla. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 En 2013, Guillermo Martínez manejó 2,800 millas por razones médicas. Federal tax forms 2011 Gastó $500 en gasolina, $30 en aceite y $100 en peajes y estacionamiento. Federal tax forms 2011 Quiere calcular la cantidad que puede incluir en gastos médicos de ambas maneras para ver cuál de las dos le da la mayor deducción. Federal tax forms 2011 Calcula primero los gastos reales. Federal tax forms 2011 Suma los $500 por gasolina, $30 por aceite y $100 por peaje y estacionamiento, lo que da un total de $630. Federal tax forms 2011 Luego, Guillermo calcula la cantidad de la tarifa estándar por milla. Federal tax forms 2011 Multiplica las 2,800 millas por 24 centavos por milla y llega a un total de $672. Federal tax forms 2011 Luego, añade los $100 por peaje y estacionamiento, lo que da un total de $772. Federal tax forms 2011 Guillermo incluye los gastos de automóvil de $772 con sus demás gastos médicos para el año, ya que $772 es más que los $630 que calculó usando sus gastos reales. Federal tax forms 2011 Gastos de transporte que no puede incluir. Federal tax forms 2011   No puede incluir en los gastos médicos el costo de los gastos de transporte en las siguientes situaciones: Ida y vuelta del trabajo, aun si su condición exije un medio de transporte poco común. Federal tax forms 2011 Viajes por motivos puramente personales a otra ciudad para una operación u otros cuidados médicos. Federal tax forms 2011 Viajes que son únicamente para mejorar la salud en general. Federal tax forms 2011 Los costos de operar un automóvil especialmente equipado por motivos que no sean médicos. Federal tax forms 2011 Gastos del Cuidado de un Dependiente Incapacitado Algunos gastos de cuidado de un dependiente incapacitado podrían reunir los requisitos para ser: Gastos médicos o Gastos relacionados con el empleo para reclamar un crédito por el cuidado de dependientes. Federal tax forms 2011 (Vea el capítulo 32 y la Publicación 503, Child and Dependent Care Expenses (Gastos del cuidado de menores y dependientes), en inglés). Federal tax forms 2011 Puede escoger aplicarlos de una u otra manera siempre que no use los mismos gastos para reclamar tanto un crédito como una deducción por gastos médicos. Federal tax forms 2011 ¿Cómo se Tratan los Reembolsos? Puede incluir en los gastos médicos únicamente las cantidades pagadas durante el año tributario para las cuales no recibió ningún reembolso de seguros ni de otro tipo. Federal tax forms 2011 Reembolso de Seguros Tiene que deducir del total de sus gastos médicos incurridos durante el año todos los reembolsos de gastos médicos que reciba de seguros u otras fuentes a lo largo del año. Federal tax forms 2011 Esto incluye los pagos de Medicare. Federal tax forms 2011 Aun si una póliza provee reembolso sólo por ciertos gastos médicos específicos, tiene que restar las cantidades que reciba de esa póliza del total de sus gastos médicos, incluyendo aquéllos que dicha póliza no reembolsa. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 Usted tiene pólizas de seguros que cubren sus facturas de hospital y de médicos pero no sus facturas de cuidados de enfermería. Federal tax forms 2011 El pago que recibe del seguro para cubrir las facturas del hospital y de médico es superior a lo que le cobraron. Federal tax forms 2011 Al calcular su deducción médica, tiene que deducir de la cantidad total que gastó en cuidados médicos la cantidad total que recibió del seguro aun si las pólizas no cubren algunos de sus gastos médicos. Federal tax forms 2011 Plan (arreglo) de reembolso de gastos médicos. Federal tax forms 2011   Un plan (arreglo) de reembolsos médicos (HRA, por sus siglas en inglés) es un plan establecido con fondos del empleador que reembolsa gastos de cuidados médicos a los empleados y permite trasladar al año siguiente cantidades no usadas. Federal tax forms 2011 Un plan HRA es financiado sólo por el empleador y los reembolsos por gastos médicos (hasta una cantidad máxima de dinero por período de cobertura) no se incluyen en sus ingresos. Federal tax forms 2011 Otros reembolsos. Federal tax forms 2011   Por lo general, no se deduce de los gastos médicos la cantidad de los pagos que recibe por concepto de: La pérdida permanente o la pérdida del uso de un miembro o función del cuerpo (pérdida de una extremidad, vista, oído, etc. Federal tax forms 2011 ) o la desfiguración, siempre y cuando el pago se base en la naturaleza de la lesión, independientemente de cuánto tiempo esté ausente del trabajo o La pérdida de ingresos. Federal tax forms 2011   Sin embargo, tiene que deducir de sus gastos médicos la parte de esos pagos que esté destinada a costos médicos. Federal tax forms 2011 Vea Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos , más adelante. Federal tax forms 2011   Para saber cómo tratar las indemnizaciones recibidas por lesiones personales o enfermedad, vea Indemnizaciones por Lesiones Personales , más adelante. Federal tax forms 2011 No tiene una deducción médica si se le reembolsan todos sus gastos médicos del año. Federal tax forms 2011 Reembolso en exceso. Federal tax forms 2011   Si se le reembolsa más de sus gastos médicos, podría verse obligado a incluir el excedente en los ingresos. Federal tax forms 2011 Puede utilizar la Figura 21-A como guía para decidir si alguna parte de su reembolso está sujeta a impuestos. Federal tax forms 2011 Primas pagadas por usted. Federal tax forms 2011   Tiene un reembolso en exceso si paga la totalidad de la prima de su seguro médico, o todos los costos de un plan similar, y los pagos de seguro u otros reembolsos son mayores al total de los gastos médicos del año. Federal tax forms 2011 Generalmente no se incluye un reembolso en exceso en el ingreso bruto. Federal tax forms 2011 Primas pagadas por usted y su empleador. Federal tax forms 2011   Si tanto usted como su empleador contribuyen a su plan de seguro médico y las aportaciones de su empleador no están incluidas en su ingreso bruto, tiene que incluir en su ingreso bruto la parte del reembolso en exceso contribuida por su empleador. Federal tax forms 2011   Vea la Publicación 502, en inglés, para calcular el monto del reembolso en exceso que tiene que incluir en su ingreso bruto. Federal tax forms 2011 Reembolso en un año posterior. Federal tax forms 2011   Si se le reembolsan en un año posterior los gastos médicos que dedujo en un año anterior, normalmente tiene que declarar el reembolso como ingreso hasta la cantidad que dedujo anteriormente por gastos médicos. Federal tax forms 2011   No obstante, no declare como ingresos el reembolso que recibió, hasta la cantidad de deducciones médicas que no redujeron su impuesto del año anterior. Federal tax forms 2011 Para más información sobre la recuperación de una cantidad que declaró como deducción detallada en un año anterior, vea Recuperaciones de Deducciones Detalladas , en el capítulo 12. Federal tax forms 2011    Figura 21-A. Federal tax forms 2011 ¿Es Tributable su Reembolso Médico en Exceso? Please click here for the text description of the image. Federal tax forms 2011 Figura 21−A. Federal tax forms 2011 ¿Es Tributable su Reembolso Médico en Exceso? Gastos médicos no deducidos. Federal tax forms 2011   Si no dedujo un gasto médico en el año en que lo pagó porque sus gastos médicos no fueron más del 10% de su ingreso bruto ajustado (7. Federal tax forms 2011 5% si usted o su cónyuge tiene 65 años de edad o más) o porque no detalló las deducciones, no incluya en sus ingresos el reembolso hasta el máximo de la cantidad del gasto. Federal tax forms 2011 No obstante, si el reembolso es mayor que el gasto, vea Reembolso en exceso , anteriormente. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 En 2013, usted no estuvo casado, era menor de 65 años de edad y tuvo gastos médicos de $500. Federal tax forms 2011 No puede deducir los $500 porque es menos del 10% de su ingreso bruto ajustado. Federal tax forms 2011 Si, en un año posterior, se le reembolsa alguna parte de los $500 en gastos médicos, entonces usted no incluye esa cantidad en su ingreso bruto. Federal tax forms 2011 Indemnizaciones por Lesiones Personales Si recibe una indemnización en una demanda por lesiones personales, parte de esa indemnización podría corresponder a gastos médicos que dedujo en un año anterior. Federal tax forms 2011 De ser así, tiene que incluir esa parte en sus ingresos del año en el que la recibe en la medida en que dicha cantidad redujo sus ingresos tributables en el año anterior. Federal tax forms 2011 Vea Reembolso en un año posterior , presentado anteriormente bajo ¿Cómo se Tratan los Reembolsos? Gastos médicos futuros. Federal tax forms 2011   Si recibe una indemnización por lesiones personales en una demanda por daños y perjuicios, parte de dicha indemnización podría estar destinada a futuros gastos médicos. Federal tax forms 2011 De ser así, tiene que reducir todos los gastos médicos futuros en los que incurra por esas lesiones hasta que se agote la cantidad que recibió. Federal tax forms 2011 Cómo Calcular y Reclamar la Deducción en su Declaración de Impuestos Una vez que haya determinado qué gastos médicos puede incluir, calcule y declare la deducción en su declaración de impuestos. Federal tax forms 2011 ¿Qué Formulario Debe Usar para la Declaración? Calcule la deducción por gastos médicos en el Anexo A (Formulario 1040). Federal tax forms 2011 No puede declarar gastos médicos en el Formulario 1040A ni en el Formulario 1040EZ. Federal tax forms 2011 Si necesita más información sobre las deducciones detalladas o no está seguro de poder detallar sus deducciones, vea el capítulo 20 de esta publicación. Federal tax forms 2011 Anote la cantidad que pagó por gastos médicos y dentales en el Anexo A (Formulario 1040). Federal tax forms 2011 Esta cantidad debería ser los gastos que no fueron reembolsados por seguros o alguna otra fuente. Federal tax forms 2011 Por lo general, puede deducir únicamente la cantidad de sus gastos médicos y dentales que sea más del 10% de su ingreso bruto ajustado (7. Federal tax forms 2011 5% si usted o su cónyuge tiene 65 años de edad o más), el cual se encuentra en la línea 38 del Formulario 1040. Federal tax forms 2011 Gastos de Trabajo Relacionados con un Impedimento Si usted es una persona con una discapacidad, puede tomar una deducción de gastos de negocio que sean necesarios para poder trabajar. Federal tax forms 2011 Si toma una deducción de estos gastos de negocio relacionados con un impedimento, no reclame una deducción médica por los mismos gastos. Federal tax forms 2011 Usted tiene una discapacidad si tiene: Una discapacidad física o mental (por ejemplo, ceguera o sordera) que lo limite funcionalmente para trabajar o Un impedimento físico o mental (por ejemplo, un impedimento de la vista o del oído) que limita considerablemente una o más de las actividades importantes de su vida, como llevar a cabo tareas manuales, caminar, hablar, respirar, aprender o trabajar. Federal tax forms 2011 Definición de gastos de trabajo relacionados con un impedimento. Federal tax forms 2011   Los “gastos de trabajo relacionados con un impedimento” son los gastos de negocio habituales y necesarios que: Son necesarios para que usted haga su trabajo de modo satisfactorio, Son para bienes y servicios que no se exigen ni se usan, salvo de manera imprevista, en sus actividades personales y No están cubiertos por otras leyes que rigen el impuesto sobre el ingreso. Federal tax forms 2011 Dónde se anota la deducción. Federal tax forms 2011   Si trabaja por cuenta propia, deduzca los gastos de negocio en el formulario correspondiente (Anexo C, C-EZ, E o F) para declarar ingresos y gastos de negocio. Federal tax forms 2011   Si es empleado, llene el Formulario 2106, Employee Business Expenses (Gastos de negocio del empleado), o el Formulario 2106-EZ, Unreimbursed Employee Business Expenses (Gastos de negocio del empleado no reembolsados), ambos en inglés. Federal tax forms 2011 Anote en el Anexo A (Formulario 1040) la parte de la cantidad del Formulario 2106, o el Formulario 2106-EZ, relacionada con su impedimento. Federal tax forms 2011 Anote la cantidad que no esté relacionada con su impedimento en el Anexo A (Formulario 1040). Federal tax forms 2011 Los gastos de trabajo relacionados con un impedimento no están sujetos al límite del 2% del ingreso bruto ajustado que corresponde a otros gastos de negocio del empleado. Federal tax forms 2011 Ejemplo. Federal tax forms 2011 Usted es ciego. Federal tax forms 2011 Necesita un lector para realizar su trabajo. Federal tax forms 2011 Tiene que servirse del lector tanto durante sus horas normales de trabajo en su lugar de trabajo como fuera de dicho lugar y horario. Federal tax forms 2011 Los servicios del lector son únicamente para su trabajo. Federal tax forms 2011 Puede deducir sus gastos por los servicios del lector como gastos de negocio. Federal tax forms 2011 Costos del Seguro Médico para Personas que Trabajan por Cuenta Propia Si usted trabajó por cuenta propia y tuvo una utilidad neta ese año, es posible que pueda deducir, como un ajuste a sus ingresos, las cantidades pagadas por seguro médico y seguro de cuidado a largo plazo calificado para usted, su cónyuge, sus dependientes y sus hijos menores de 27 años de edad a finales del año 2013. Federal tax forms 2011 Para ese fin, se considera que trabajó por cuenta propia si fue socio general (o socio en una sociedad limitada y recibía pagos garantizados) o recibió un salario de una sociedad anónima de tipo S en la que tenía una participación como accionista de más del 2%. Federal tax forms 2011 El plan de seguros debe estar a nombre de su ocupación o negocio y la deducción no puede ser mayor que su ingreso del trabajo procedente de dicha ocupación o negocio. Federal tax forms 2011 No puede deducir pagos por seguro médico por ningún mes en el que haya cumplido los requisitos para participar en algún plan de salud subvencionado por su empleador, el empleador de su cónyuge o el empleador de su dependiente o de su hijo menor de 27 años de edad a finales del año 2013. Federal tax forms 2011 No puede deducir pagos por un contrato de cuidados a largo plazo en ningún mes en el que haya cumplido los requisitos para participar en algún plan de seguro por cuidados a largo plazo subvencionado por su empleador o el empleador de su cónyuge. Federal tax forms 2011 Si reúne los requisitos para reclamar la deducción, use la Self-Employed Health Insurance Deduction Worksheet (Hoja de trabajo para deducciones del seguro médico para personas que trabajan por cuenta propia) de las Instrucciones del Formulario 1040, en inglés, para calcular la cantidad que puede deducir. Federal tax forms 2011 Pero si corresponde alguno de los siguientes puntos, no use dicha hoja de trabajo: Tuvo más de una fuente de ingresos sujeta al impuesto sobre el trabajo por cuenta propia. Federal tax forms 2011 Presenta el Formulario 2555, Foreign Earned Income (Ingreso devengado en el extranjero) o el Formulario 2555-EZ, Foreign Earned Income Exclusion (Exclusión de ingreso devengado en el extranjero), ambos en inglés. Federal tax forms 2011 Calcula la deducción usando cantidades pagadas por un seguro de cuidados a largo plazo calificado. Federal tax forms 2011 Si no puede usar la hoja de trabajo de las Instrucciones del Formulario 1040, use la hoja de trabajo de la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para calcular su deducción. Federal tax forms 2011 Nota: Al calcular la cantidad que puede deducir por primas de seguros, no incluya ningún pago adelantado que aparezca en el Formulario 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments (Pagos adelantados del crédito tributario por cobertura de seguro médico (HCTC, por sus siglas en inglés)). Federal tax forms 2011 Asimismo, si reclama el crédito tributario por cobertura de seguro médico, reste la cantidad que aparece en el Formulario 8885, en inglés, del total de las primas de seguros que pagó. Federal tax forms 2011 No incluya cantidades pagadas por cobertura de seguro médico si dichas cantidades se pagaron con distribuciones de un plan de jubilación que estaban exentas de impuestos porque usted es funcionario de seguridad pública jubilado. Federal tax forms 2011 Dónde se anota la deducción. Federal tax forms 2011    Haga esta deducción en el Formulario 1040. Federal tax forms 2011 Si detalla sus deducciones y no declara en el Formulario 1040 el 100% de su seguro médico para personas que trabajan por cuenta propia, generalmente puede incluir las demás primas con todos los demás gastos médicos en el Anexo A (Formulario 1040), sujetos al límite del 10% (7. Federal tax forms 2011 5% si usted o su cónyuge tiene 65 años de edad o más). Federal tax forms 2011 Vea el tema titulado “Self-Employed Health Insurance Deduction” (Deducción del seguro de salud de la persona que trabaja por cuenta propia), en el capítulo 6 de la Publicación 535, Business Expenses (Gastos de negocio), y el tema titulado “Medical and Dental Expenses” (Gastos médicos y dentales), en las Instrucciones para el Anexo A (Formulario 1040), ambos disponibles en inglés, para más información. Federal tax forms 2011 Prev  Up  Next   Home   More Online Publications
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Information Resource Management College

Also called the National Defense University iCollege, the Information Resource Management College offers military and civilian learners educational opportunities in the fields of information technology and cyber security.

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The Federal Tax Forms 2011

Federal tax forms 2011 Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. Federal tax forms 2011 S. Federal tax forms 2011 Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. Federal tax forms 2011 Full-time student. Federal tax forms 2011 Adjusted gross income. Federal tax forms 2011 More information. Federal tax forms 2011 Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). Federal tax forms 2011 Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. Federal tax forms 2011 Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. Federal tax forms 2011 You are a member of a religious order who has taken a vow of poverty. Federal tax forms 2011 You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. Federal tax forms 2011 See Exemption From Self-Employment (SE) Tax , later. Federal tax forms 2011 You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. Federal tax forms 2011 For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. Federal tax forms 2011 Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. Federal tax forms 2011 See Ministerial Services , later. Federal tax forms 2011 Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. Federal tax forms 2011 However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. Federal tax forms 2011 For the specific services covered, see Ministerial Services , later. Federal tax forms 2011 Ministers defined. Federal tax forms 2011   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. Federal tax forms 2011 Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. Federal tax forms 2011   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. Federal tax forms 2011 Employment status for other tax purposes. Federal tax forms 2011   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. Federal tax forms 2011 For income tax or retirement plan purposes, your income earned as an employee will be considered wages. Federal tax forms 2011 Common-law employee. Federal tax forms 2011   Under common-law rules, you are considered either an employee or a self-employed person. Federal tax forms 2011 Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. Federal tax forms 2011 For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. Federal tax forms 2011   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. Federal tax forms 2011 However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. Federal tax forms 2011 Example. Federal tax forms 2011 A church hires and pays you a salary to perform ministerial services subject to its control. Federal tax forms 2011 Under the common-law rules, you are an employee of the church while performing those services. Federal tax forms 2011 Form SS-8. Federal tax forms 2011   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. Federal tax forms 2011 Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. Federal tax forms 2011 See Ministerial Services , later. Federal tax forms 2011 However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Federal tax forms 2011 Vow of poverty. Federal tax forms 2011   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. Federal tax forms 2011 You do not need to request a separate exemption. Federal tax forms 2011 For income tax purposes, the earnings are tax free to you. Federal tax forms 2011 Your earnings are considered the income of the religious order. Federal tax forms 2011 Services covered under FICA at the election of the order. Federal tax forms 2011   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. Federal tax forms 2011 Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. Federal tax forms 2011   The order or subdivision elects coverage by filing Form SS-16. Federal tax forms 2011 The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. Federal tax forms 2011 If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. Federal tax forms 2011 You do not pay any of the FICA tax. Federal tax forms 2011 Services performed outside the order. Federal tax forms 2011   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. Federal tax forms 2011   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. Federal tax forms 2011 You may, however, be able to take a charitable deduction for the amount you turn over to the order. Federal tax forms 2011 See Publication 526, Charitable Contributions. Federal tax forms 2011 Rulings. Federal tax forms 2011   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. Federal tax forms 2011 To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. Federal tax forms 2011 R. Federal tax forms 2011 B. Federal tax forms 2011 1, available at www. Federal tax forms 2011 irs. Federal tax forms 2011 gov/irb/2014-1_IRB/ar05. Federal tax forms 2011 html. Federal tax forms 2011 Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. Federal tax forms 2011 However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. Federal tax forms 2011 Practitioners. Federal tax forms 2011   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. Federal tax forms 2011 State law specifically exempts Christian Science practitioners from licensing requirements. Federal tax forms 2011   Some Christian Science practitioners also are Christian Science teachers or lecturers. Federal tax forms 2011 Income from teaching or lecturing is considered the same as income from their work as practitioners. Federal tax forms 2011 Readers. Federal tax forms 2011   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. Federal tax forms 2011 Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. Federal tax forms 2011 Some exceptions are discussed next. Federal tax forms 2011 Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. Federal tax forms 2011 If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. Federal tax forms 2011 Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. Federal tax forms 2011 28 during the tax year. Federal tax forms 2011 However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. Federal tax forms 2011 Churches and church organizations make this election by filing two copies of Form 8274. Federal tax forms 2011 For more information about making this election, see Form 8274. Federal tax forms 2011 Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. Federal tax forms 2011 This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. Federal tax forms 2011 Make this choice by filing Form 4029. Federal tax forms 2011 See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. Federal tax forms 2011 U. Federal tax forms 2011 S. Federal tax forms 2011 Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. Federal tax forms 2011 Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. Federal tax forms 2011 S. Federal tax forms 2011 social security system. Federal tax forms 2011 To determine your alien status, see Publication 519, U. Federal tax forms 2011 S. Federal tax forms 2011 Tax Guide for Aliens. Federal tax forms 2011 Residents of Puerto Rico, the U. Federal tax forms 2011 S. Federal tax forms 2011 Virgin Islands, Guam, the CNMI, and American Samoa. Federal tax forms 2011   If you are a resident of one of these U. Federal tax forms 2011 S. Federal tax forms 2011 possessions but not a U. Federal tax forms 2011 S. Federal tax forms 2011 citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. Federal tax forms 2011 For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. Federal tax forms 2011 Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. Federal tax forms 2011 Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. Federal tax forms 2011 Even if you have an exemption, only the income you receive for performing ministerial services is exempt. Federal tax forms 2011 The exemption does not apply to any other income. Federal tax forms 2011 The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. Federal tax forms 2011 Ministers Most services you perform as a minister, priest, rabbi, etc. Federal tax forms 2011 , are ministerial services. Federal tax forms 2011 These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. Federal tax forms 2011 You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. Federal tax forms 2011 A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. Federal tax forms 2011 Services for nonreligious organizations. Federal tax forms 2011   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. Federal tax forms 2011 Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. Federal tax forms 2011   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. Federal tax forms 2011 Services that are not part of your ministry. Federal tax forms 2011   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. Federal tax forms 2011 The following are not ministerial services. Federal tax forms 2011 Services you perform for nonreligious organizations other than the services stated above. Federal tax forms 2011 Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. Federal tax forms 2011 These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. Federal tax forms 2011 (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. Federal tax forms 2011 ) Services you perform in a government-owned and operated hospital. Federal tax forms 2011 (These services are considered performed by a government employee, not by a minister as part of the ministry. Federal tax forms 2011 ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. Federal tax forms 2011 Books or articles. Federal tax forms 2011   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. Federal tax forms 2011   This rule also applies to members of religious orders and to Christian Science practitioners and readers. Federal tax forms 2011 Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. Federal tax forms 2011 The services are considered ministerial because you perform them as an agent of the order. Federal tax forms 2011 For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. Federal tax forms 2011 However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. Federal tax forms 2011 Effect of employee status. Federal tax forms 2011   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. Federal tax forms 2011 In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. Federal tax forms 2011 This result is true even if you have taken a vow of poverty. Federal tax forms 2011 Example. Federal tax forms 2011 Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. Federal tax forms 2011 They renounce all claims to their earnings. Federal tax forms 2011 The earnings belong to the order. Federal tax forms 2011 Pat is a licensed attorney. Federal tax forms 2011 The superiors of the order instructed her to get a job with a law firm. Federal tax forms 2011 Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. Federal tax forms 2011 Chris is a secretary. Federal tax forms 2011 The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. Federal tax forms 2011 Chris took the job and gave all his earnings to the order. Federal tax forms 2011 Pat's services are not duties required by the order. Federal tax forms 2011 Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. Federal tax forms 2011 Chris' services are duties required by the order. Federal tax forms 2011 He is acting as an agent of the order and not as an employee of a third party. Federal tax forms 2011 He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. Federal tax forms 2011 Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. Federal tax forms 2011 Amounts you receive for performing these services are generally subject to SE tax. Federal tax forms 2011 You may request an exemption from SE tax, discussed next, which applies only to those services. Federal tax forms 2011 Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. Federal tax forms 2011 Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. Federal tax forms 2011 They do not have to request the exemption. Federal tax forms 2011 Who cannot be exempt. Federal tax forms 2011   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. Federal tax forms 2011 These elections are irrevocable. Federal tax forms 2011 You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. Federal tax forms 2011 You elected before 1968 to be covered under social security for your ministerial services. Federal tax forms 2011 Requesting exemption. Federal tax forms 2011    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. Federal tax forms 2011 More detailed explanations follow. Federal tax forms 2011 If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. Federal tax forms 2011 It does not apply to any other self-employment income. Federal tax forms 2011 Table 2. Federal tax forms 2011 The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. Federal tax forms 2011 You file Form 4361, described below under Requesting Exemption—Form 4361 . Federal tax forms 2011 You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. Federal tax forms 2011 You file for other than economic reasons. Federal tax forms 2011 You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). Federal tax forms 2011 This requirement does not apply to Christian Science practitioners or readers. Federal tax forms 2011 You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. Federal tax forms 2011 You establish that the organization is a church or a convention or association of churches. Federal tax forms 2011 You did not make an election discussed earlier under Who cannot be exempt . Federal tax forms 2011 You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. Federal tax forms 2011 Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. Federal tax forms 2011 The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. Federal tax forms 2011 If it is approved, keep the approved copy of Form 4361 in your permanent records. Federal tax forms 2011 When to file. Federal tax forms 2011   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. Federal tax forms 2011 You have net earnings from self-employment of at least $400. Federal tax forms 2011 Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. Federal tax forms 2011 The 2 years do not have to be consecutive tax years. Federal tax forms 2011    The approval process can take some time, so you should file Form 4361 as soon as possible. Federal tax forms 2011 Example 1. Federal tax forms 2011 Rev. Federal tax forms 2011 Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. Federal tax forms 2011 He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. Federal tax forms 2011 However, if Rev. Federal tax forms 2011 Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. Federal tax forms 2011 Example 2. Federal tax forms 2011 Rev. Federal tax forms 2011 Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. Federal tax forms 2011 She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. Federal tax forms 2011 However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. Federal tax forms 2011 Example 3. Federal tax forms 2011 In 2011, Rev. Federal tax forms 2011 David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. Federal tax forms 2011 In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. Federal tax forms 2011 Therefore, he had no net self-employment earnings as a minister in 2012. Federal tax forms 2011 Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. Federal tax forms 2011 In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. Federal tax forms 2011 Rev. Federal tax forms 2011 Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. Federal tax forms 2011 Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. Federal tax forms 2011 Death of individual. Federal tax forms 2011   The right to file an application for exemption ends with an individual's death. Federal tax forms 2011 A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. Federal tax forms 2011 Effective date of exemption. Federal tax forms 2011   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. Federal tax forms 2011 Once the exemption is approved, it is irrevocable. Federal tax forms 2011 Example. Federal tax forms 2011 Rev. Federal tax forms 2011 Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. Federal tax forms 2011 She files an application for exemption on February 20, 2014. Federal tax forms 2011 If an exemption is granted, it is effective for 2010 and the following years. Federal tax forms 2011 Refunds of SE tax. Federal tax forms 2011   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. Federal tax forms 2011 Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. Federal tax forms 2011 A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. Federal tax forms 2011   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. Federal tax forms 2011 Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. Federal tax forms 2011 Exception. Federal tax forms 2011   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. Federal tax forms 2011 However, if you pay your benefits back, you may be considered for exemption. Federal tax forms 2011 Contact your local Social Security Administration office to find out the amount you must pay back. Federal tax forms 2011 Eligibility requirements. Federal tax forms 2011   To claim this exemption from SE tax, all the following requirements must be met. Federal tax forms 2011 You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . Federal tax forms 2011 As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. Federal tax forms 2011 You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. Federal tax forms 2011 The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. Federal tax forms 2011 Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. Federal tax forms 2011 The sect or division must complete part of the form. Federal tax forms 2011 The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. Federal tax forms 2011 If it is approved, keep the approved copy of Form 4029 in your permanent records. Federal tax forms 2011 When to file. Federal tax forms 2011   You can file Form 4029 at any time. Federal tax forms 2011   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. Federal tax forms 2011 See Effective date of exemption next for information on when the newly approved exemption would become effective. Federal tax forms 2011    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. Federal tax forms 2011 Effective date of exemption. Federal tax forms 2011   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. Federal tax forms 2011 (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. Federal tax forms 2011 )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. Federal tax forms 2011 You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. Federal tax forms 2011 The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. Federal tax forms 2011 Refunds of SE tax paid. Federal tax forms 2011    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. Federal tax forms 2011 For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. Federal tax forms 2011 Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. Federal tax forms 2011 Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. Federal tax forms 2011 A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. Federal tax forms 2011 If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. Federal tax forms 2011 Information for employers. Federal tax forms 2011   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. Federal tax forms 2011   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. Federal tax forms 2011 Form W-2. Federal tax forms 2011   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. Federal tax forms 2011 ” Do not make any entries in boxes 3, 4, 5, or 6. Federal tax forms 2011 Forms 941, 943, and 944. Federal tax forms 2011   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. Federal tax forms 2011 Instead, follow the instructions given below. Federal tax forms 2011 Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. Federal tax forms 2011 Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. Federal tax forms 2011 Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. Federal tax forms 2011 Effective date. Federal tax forms 2011   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. Federal tax forms 2011 The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. Federal tax forms 2011 Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. Federal tax forms 2011 Regular method. Federal tax forms 2011 Nonfarm optional method. Federal tax forms 2011 You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. Federal tax forms 2011 Blank worksheets are in the back of this publication, after the Comprehensive Example. Federal tax forms 2011 Regular Method Most people use the regular method. Federal tax forms 2011 Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. Federal tax forms 2011 Then, subtract your allowable business deductions and multiply the difference by 92. Federal tax forms 2011 35% (. Federal tax forms 2011 9235). Federal tax forms 2011 Use Schedule SE (Form 1040) to figure your net earnings and SE tax. Federal tax forms 2011 If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. Federal tax forms 2011 35% (. Federal tax forms 2011 9235). Federal tax forms 2011 Do not reduce your wages by any business deductions when making this computation. Federal tax forms 2011 Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. Federal tax forms 2011 If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. Federal tax forms 2011 Amounts included in gross income. Federal tax forms 2011   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. Federal tax forms 2011 , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. Federal tax forms 2011 This amount is also subject to income tax. Federal tax forms 2011   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. Federal tax forms 2011 Example. Federal tax forms 2011 Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. Federal tax forms 2011 The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. Federal tax forms 2011 His church owns a parsonage that has a fair rental value of $12,000 per year. Federal tax forms 2011 The church gives Pastor Adams the use of the parsonage. Federal tax forms 2011 He is not exempt from SE tax. Federal tax forms 2011 He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. Federal tax forms 2011 The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. Federal tax forms 2011 Overseas duty. Federal tax forms 2011   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. Federal tax forms 2011 S. Federal tax forms 2011 citizen or resident alien serving abroad and living in a foreign country. Federal tax forms 2011   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. Federal tax forms 2011 Example. Federal tax forms 2011 Diane Jones was the minister of a U. Federal tax forms 2011 S. Federal tax forms 2011 church in Mexico. Federal tax forms 2011 She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. Federal tax forms 2011 The United States does not have a social security agreement with Mexico, so Mrs. Federal tax forms 2011 Jones is subject to U. Federal tax forms 2011 S. Federal tax forms 2011 SE tax and must include $35,000 when figuring net earnings from self-employment. Federal tax forms 2011 Specified U. Federal tax forms 2011 S. Federal tax forms 2011 possessions. Federal tax forms 2011    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. Federal tax forms 2011 Also see Residents of Puerto Rico, the U. Federal tax forms 2011 S. Federal tax forms 2011 Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. Federal tax forms 2011 S. Federal tax forms 2011 Citizens and Resident and Nonresident Aliens. Federal tax forms 2011 Amounts not included in gross income. Federal tax forms 2011   Do not include the following amounts in gross income when figuring your net earnings from self-employment. Federal tax forms 2011 Offerings that others made to the church. Federal tax forms 2011 Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. Federal tax forms 2011 Pension payments or retirement allowances you receive for your past ministerial services. Federal tax forms 2011 The rental value of a parsonage or a parsonage allowance provided to you after you retire. Federal tax forms 2011 Allowable deductions. Federal tax forms 2011   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. Federal tax forms 2011 These are ministerial expenses you incurred while working other than as a common-law employee of the church. Federal tax forms 2011 They include expenses incurred in performing marriages and baptisms, and in delivering speeches. Federal tax forms 2011 Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. Federal tax forms 2011   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . Federal tax forms 2011 Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Federal tax forms 2011 Do not complete Schedule C or C-EZ (Form 1040). Federal tax forms 2011 However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. Federal tax forms 2011 Employee reimbursement arrangements. Federal tax forms 2011   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. Federal tax forms 2011 Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. Federal tax forms 2011 Accountable plans. Federal tax forms 2011   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. Federal tax forms 2011 Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. Federal tax forms 2011 You must adequately account to your employer for these expenses within a reasonable period of time. Federal tax forms 2011 You must return any excess reimbursement or allowance within a reasonable period of time. Federal tax forms 2011   The reimbursement is not reported on your Form W-2. Federal tax forms 2011 Generally, if your expenses equal your reimbursement, you have no deduction. Federal tax forms 2011 If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. Federal tax forms 2011 Nonaccountable plan. Federal tax forms 2011   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. Federal tax forms 2011 In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. Federal tax forms 2011 Excess reimbursements you fail to return to your employer. Federal tax forms 2011 Reimbursement of nondeductible expenses related to your employer's business. Federal tax forms 2011   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. Federal tax forms 2011 Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. Federal tax forms 2011   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. Federal tax forms 2011 Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. Federal tax forms 2011 If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. Federal tax forms 2011 Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. Federal tax forms 2011 The tax rate for the social security part is 12. Federal tax forms 2011 4%. Federal tax forms 2011 In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. Federal tax forms 2011 This tax rate is 2. Federal tax forms 2011 9%. Federal tax forms 2011 The combined self-employment tax rate is 15. Federal tax forms 2011 3%. Federal tax forms 2011 Additional Medicare Tax. Federal tax forms 2011   Beginning in 2013, a 0. Federal tax forms 2011 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Federal tax forms 2011 Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Federal tax forms 2011 A self-employment loss is not considered for purposes of this tax. Federal tax forms 2011 RRTA compensation is separately compared to the threshold. Federal tax forms 2011 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Federal tax forms 2011 Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. Federal tax forms 2011 In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. Federal tax forms 2011 You may use the nonfarm optional method if you meet all the following tests. Federal tax forms 2011 You are self-employed on a regular basis. Federal tax forms 2011 You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Federal tax forms 2011 The net earnings can be from either farm or nonfarm earnings or both. Federal tax forms 2011 You have used this method less than 5 prior years. Federal tax forms 2011 (There is a 5-year lifetime limit. Federal tax forms 2011 ) The years do not have to be consecutive. Federal tax forms 2011 Your net nonfarm profits were: Less than $5,024, and Less than 72. Federal tax forms 2011 189% of your gross nonfarm income. Federal tax forms 2011 If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. Federal tax forms 2011 Table 3. Federal tax forms 2011 Figuring Nonfarm Net Earnings IF your gross nonfarm income is . Federal tax forms 2011 . Federal tax forms 2011 . Federal tax forms 2011 THEN your net earnings are equal to . Federal tax forms 2011 . Federal tax forms 2011 . Federal tax forms 2011 $6,960 or less Two-thirds of your gross nonfarm income. Federal tax forms 2011 More than $6,960 $4,640. Federal tax forms 2011 Actual net earnings. Federal tax forms 2011   Multiply your total earnings subject to SE tax by 92. Federal tax forms 2011 35% (. Federal tax forms 2011 9235) to get actual net earnings. Federal tax forms 2011 Actual net earnings are equivalent to net earnings under the “Regular Method. Federal tax forms 2011 ” More information. Federal tax forms 2011   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. Federal tax forms 2011 Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. Federal tax forms 2011 Note. Federal tax forms 2011 For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. Federal tax forms 2011 Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. Federal tax forms 2011 Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Federal tax forms 2011 , in addition to your salary. Federal tax forms 2011 If the offering is made to the religious institution, it is not taxable to you. Federal tax forms 2011 Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. Federal tax forms 2011 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Federal tax forms 2011 For more information, see Publication 526. Federal tax forms 2011 Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. Federal tax forms 2011 Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. Federal tax forms 2011 This exclusion applies only for income tax purposes. Federal tax forms 2011 It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. Federal tax forms 2011 Designation requirement. Federal tax forms 2011   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. Federal tax forms 2011 It must designate a definite amount. Federal tax forms 2011 It cannot determine the amount of the housing allowance at a later date. Federal tax forms 2011 If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. Federal tax forms 2011   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. Federal tax forms 2011 The local congregation must officially designate the part of your salary that is a housing allowance. Federal tax forms 2011 However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. Federal tax forms 2011 Rental allowances. Federal tax forms 2011   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. Federal tax forms 2011   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. Federal tax forms 2011 Fair rental value of parsonage. Federal tax forms 2011   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. Federal tax forms 2011 However, the exclusion cannot be more than the reasonable pay for your services. Federal tax forms 2011 If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. Federal tax forms 2011 Example. Federal tax forms 2011 Rev. Federal tax forms 2011 Joanna Baker is a full-time minister. Federal tax forms 2011 The church allows her to use a parsonage that has an annual fair rental value of $24,000. Federal tax forms 2011 The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. Federal tax forms 2011 Her actual utility costs during the year were $7,000. Federal tax forms 2011 For income tax purposes, Rev. Federal tax forms 2011 Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). Federal tax forms 2011 She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). Federal tax forms 2011 Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). Federal tax forms 2011 Home ownership. Federal tax forms 2011   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. Federal tax forms 2011 Excess rental allowance. Federal tax forms 2011   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. Federal tax forms 2011   Include in the total on Form 1040, line 7. Federal tax forms 2011 On the dotted line next to line 7, enter “Excess allowance” and the amount. Federal tax forms 2011 You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. Federal tax forms 2011 However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). Federal tax forms 2011 Retired ministers. Federal tax forms 2011   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. Federal tax forms 2011 However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. Federal tax forms 2011 Teachers or administrators. Federal tax forms 2011   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. Federal tax forms 2011 However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. Federal tax forms 2011    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. Federal tax forms 2011 In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. Federal tax forms 2011   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. Federal tax forms 2011 Theological students. Federal tax forms 2011   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. Federal tax forms 2011 Traveling evangelists. Federal tax forms 2011   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. Federal tax forms 2011 You are an ordained minister. Federal tax forms 2011 You perform ministerial services at churches located away from your community. Federal tax forms 2011 You actually use the rental allowance to maintain your permanent home. Federal tax forms 2011 Cantors. Federal tax forms 2011   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. Federal tax forms 2011 Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. Federal tax forms 2011 See Members of Religious Orders , earlier, under Social Security Coverage. Federal tax forms 2011 Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. Federal tax forms 2011 S. Federal tax forms 2011 possession. Federal tax forms 2011 Publication 54 discusses the foreign earned income exclusion. Federal tax forms 2011 Publication 570, Tax Guide for Individuals With Income From U. Federal tax forms 2011 S. Federal tax forms 2011 Possessions, covers the rules for taxpayers with income from U. Federal tax forms 2011 S. Federal tax forms 2011 possessions. Federal tax forms 2011 You can get these free publications from the Internal Revenue Service at IRS. Federal tax forms 2011 gov or from most U. Federal tax forms 2011 S. Federal tax forms 2011 Embassies or consulates. Federal tax forms 2011 Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. Federal tax forms 2011 Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. Federal tax forms 2011 You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). Federal tax forms 2011 You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. Federal tax forms 2011 See Publication 529 for more information on this limit. Federal tax forms 2011 However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). Federal tax forms 2011 Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. Federal tax forms 2011 You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. Federal tax forms 2011 Exception. Federal tax forms 2011   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. Federal tax forms 2011 Figuring the allocation. Federal tax forms 2011   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. Federal tax forms 2011    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. Federal tax forms 2011 Example. Federal tax forms 2011 Rev. Federal tax forms 2011 Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. Federal tax forms 2011 He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. Federal tax forms 2011 $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. Federal tax forms 2011 Rev. Federal tax forms 2011 Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. Federal tax forms 2011 Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. Federal tax forms 2011   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. Federal tax forms 2011 The statement must contain all of the following information. Federal tax forms 2011 A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. Federal tax forms 2011 ) plus the amount. Federal tax forms 2011 A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. Federal tax forms 2011 A list of each item of otherwise deductible ministerial expenses plus the amount. Federal tax forms 2011 How you figured the nondeductible part of your otherwise deductible expenses. Federal tax forms 2011 A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. Federal tax forms 2011   See the attachments prepared for the Comprehensive Example , later. Federal tax forms 2011 Following the example, you will find blank worksheets for your own use. Federal tax forms 2011 Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. Federal tax forms 2011 If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. Federal tax forms 2011 See the Instructions for Form 1040 to figure your deduction. Federal tax forms 2011 The following special rules apply to the self-employed health insurance deduction. Federal tax forms 2011 You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. Federal tax forms 2011 You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. Federal tax forms 2011 The deduction cannot exceed your net earnings from the business under which the insurance plan is established. Federal tax forms 2011 Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. Federal tax forms 2011 More information. Federal tax forms 2011   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. Federal tax forms 2011 Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. Federal tax forms 2011 This is an income tax deduction only, on Form 1040, line 27. Federal tax forms 2011 Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. Federal tax forms 2011 Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. Federal tax forms 2011 You must pay the tax as you earn or receive income during the year. Federal tax forms 2011 An employee usually has income tax withheld from his or her wages or salary. Federal tax forms 2011 However, your salary is not subject to federal income tax withholding if both of the following conditions apply. Federal tax forms 2011 You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. Federal tax forms 2011 Your salary is for ministerial services (see Ministerial Services , earlier). Federal tax forms 2011 If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. Federal tax forms 2011 You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. Federal tax forms 2011 Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. Federal tax forms 2011 Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. Federal tax forms 2011 See Form 1040-ES for the different payment methods. Federal tax forms 2011 The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. Federal tax forms 2011 For more information, see chapter 2 of Publication 505. Federal tax forms 2011 If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. Federal tax forms 2011 Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. Federal tax forms 2011 Table 4. Federal tax forms 2011 2013 Filing Requirements for Most Taxpayers IF your filing status is . Federal tax forms 2011 . Federal tax forms 2011 . Federal tax forms 2011 AND at the end of 2013 you were* . Federal tax forms 2011 . Federal tax forms 2011 . Federal tax forms 2011 THEN file a return if your gross income** was at least . Federal tax forms 2011 . Federal tax forms 2011 . Federal tax forms 2011 single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Federal tax forms 2011 ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Federal tax forms 2011 Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Federal tax forms 2011 If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. Federal tax forms 2011 Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). Federal tax forms 2011 Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Federal tax forms 2011 But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. Federal tax forms 2011 *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. Federal tax forms 2011 Additional requirements. Federal tax forms 2011   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. Federal tax forms 2011 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). Federal tax forms 2011 Self-employment tax. Federal tax forms 2011   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. Federal tax forms 2011   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. Federal tax forms 2011 You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). Federal tax forms 2011 You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. Federal tax forms 2011 However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). Federal tax forms 2011 Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. Federal tax forms 2011 Note. Federal tax forms 2011 For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. Federal tax forms 2011 You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. Federal tax forms 2011 Exemption from SE tax. Federal tax forms 2011   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Federal tax forms 2011 Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. Federal tax forms 2011 However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. Federal tax forms 2011    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). Federal tax forms 2011 Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. Federal tax forms 2011 More information. Federal tax forms 2011   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. Federal tax forms 2011 Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. Federal tax forms 2011 You generally can deduct your contributions to the plan. Federal tax forms 2011 Your contributions and the earnings on them are not taxed until they are distributed. Federal tax forms 2011 Retirement plans for the self-employed. Federal tax forms 2011   To set up one of the following plans you must be self-employed. Federal tax forms 2011 SEP (simplified employee pension) plan. Federal tax forms 2011 SIMPLE (savings incentive match plan for employees) plan. Federal tax forms 2011 Qualified retirement plan (also called a Keogh or H. Federal tax forms 2011 R. Federal tax forms 2011 10 plan). Federal tax forms 2011   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. Federal tax forms 2011 See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. Federal tax forms 2011 This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. Federal tax forms 2011   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. Federal tax forms 2011 You are not a self-employed person for purposes of setting up a retirement plan. Federal tax forms 2011 This result is true even if your salary is subject to SE tax. Federal tax forms 2011   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. Federal tax forms 2011   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Federal tax forms 2011 Individual retirement arrangements (IRAs). Federal tax forms 2011   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. Federal tax forms 2011 Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). Federal tax forms 2011   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. Federal tax forms 2011 You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. Federal tax forms 2011   If you contribute to a traditional IRA, your contribution may be deductible. Federal tax forms 2011 However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). Federal tax forms 2011   For more information on IRAs, see Publication 590. Federal tax forms 2011 Tax-sheltered annuity plans. Federal tax forms 2011   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. Federal tax forms 2011 For more