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File federal and state taxes online free 6. File federal and state taxes online free   How To Report Table of Contents Where To ReportGifts. File federal and state taxes online free Statutory employees. File federal and state taxes online free Vehicle Provided by Your Employer ReimbursementsAccountable Plans Nonaccountable Plans Rules for Independent Contractors and Clients How To Use Per Diem Rate TablesThe Two Substantiation Methods Transition Rules Completing Forms 2106 and 2106-EZInformation on use of cars. File federal and state taxes online free Standard mileage rate. File federal and state taxes online free Actual expenses. File federal and state taxes online free Car rentals. File federal and state taxes online free Hours of service limits. File federal and state taxes online free Allocating your reimbursement. File federal and state taxes online free 1. File federal and state taxes online free Limit on meals and entertainment. File federal and state taxes online free 2. File federal and state taxes online free Limit on miscellaneous itemized deductions. File federal and state taxes online free 3. File federal and state taxes online free Limit on total itemized deductions. File federal and state taxes online free Special Rules This chapter explains where and how to report the expenses discussed in this publication. File federal and state taxes online free It discusses reimbursements and how to treat them under accountable and nonaccountable plans. File federal and state taxes online free It also explains rules for independent contractors and clients, fee-basis officials, certain performing artists, Armed Forces reservists, and certain disabled employees. File federal and state taxes online free The chapter ends with illustrations of how to report travel, entertainment, gift, and car expenses on Forms 2106 and 2106-EZ. File federal and state taxes online free Where To Report This section provides general information on where to report the expenses discussed in this publication. File federal and state taxes online free Self-employed. File federal and state taxes online free   You must report your income and expenses on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) if you are a sole proprietor, or on Schedule F (Form 1040) if you are a farmer. File federal and state taxes online free You do not use Form 2106 or 2106-EZ. File federal and state taxes online free    If you claim car or truck expenses, you must provide certain information on the use of your vehicle. File federal and state taxes online free You provide this information on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Form 4562. File federal and state taxes online free   If you file Schedule C (Form 1040): Report your travel expenses, except meals, on line 24a, Report your deductible meals (actual cost or standard meal allowance) and entertainment on line 24b, Report your gift expenses and transportation expenses, other than car expenses, on line 27a, and Report your car expenses on line 9. File federal and state taxes online free Complete Part IV of the form unless you have to file Form 4562 for depreciation or amortization. File federal and state taxes online free   If you file Schedule C-EZ (Form 1040), report the total of all business expenses on line 2. File federal and state taxes online free You can only include 50% of your meals and entertainment in that total. File federal and state taxes online free If you include car expenses, you must also complete Part III of the form. File federal and state taxes online free    If you file Schedule F (Form 1040): Report your car expenses on line 10. File federal and state taxes online free Attach Form 4562 and provide information on the use of your car in Part V of Form 4562. File federal and state taxes online free Report all other business expenses discussed in this publication on line 32. File federal and state taxes online free You can only include 50% of your meals and entertainment on that line. File federal and state taxes online free See your form instructions for more information on how to complete your tax return. File federal and state taxes online free Both self-employed and an employee. File federal and state taxes online free   If you are both self-employed and an employee, you must keep separate records for each business activity. File federal and state taxes online free Report your business expenses for self-employment on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040), as discussed earlier. File federal and state taxes online free Report your business expenses for your work as an employee on Form 2106 or 2106-EZ, as discussed next. File federal and state taxes online free Employees. File federal and state taxes online free    If you are an employee, you generally must complete Form 2106 to deduct your travel, transportation, and entertainment expenses. File federal and state taxes online free However, you can use the shorter Form 2106-EZ instead of Form 2106 if you meet all of the following conditions. File federal and state taxes online free You are an employee deducting expenses attributable to your job. File federal and state taxes online free You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File federal and state taxes online free If you claim car expenses, you use the standard mileage rate. File federal and state taxes online free   For more information on how to report your expenses on Forms 2106 and 2106-EZ, see Completing Forms 2106 and 2106-EZ , later. File federal and state taxes online free Gifts. File federal and state taxes online free   If you did not receive any reimbursements (or the reimbursements were all included in box 1 of your Form W-2), the only business expense you are claiming is for gifts, and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File federal and state taxes online free Instead, claim the amount of your deductible gifts directly on line 21 of Schedule A (Form 1040). File federal and state taxes online free Statutory employees. File federal and state taxes online free    If you received a Form W-2 and the “Statutory employee” box in box 13 was checked, report your income and expenses related to that income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040). File federal and state taxes online free Do not complete Form 2106 or 2106-EZ. File federal and state taxes online free   Statutory employees include full-time life insurance salespersons, certain agent or commission drivers, traveling salespersons, and certain homeworkers. File federal and state taxes online free If you are entitled to a reimbursement from your employer but you do not claim it, you cannot claim a deduction for the expenses to which that unclaimed reimbursement applies. File federal and state taxes online free Reimbursement for personal expenses. File federal and state taxes online free    If your employer reimburses you for nondeductible personal expenses, such as for vacation trips, your employer must report the reimbursement as wage income in box 1 of your Form W-2. File federal and state taxes online free You cannot deduct personal expenses. File federal and state taxes online free Income-producing property. File federal and state taxes online free   If you have travel or transportation expenses related to income-producing property, report your deductible expenses on the form appropriate for that activity. File federal and state taxes online free   For example, if you have rental real estate income and expenses, report your expenses on Schedule E (Form 1040), Supplemental Income and Loss. File federal and state taxes online free See Publication 527, Residential Rental Property, for more information on the rental of real estate. File federal and state taxes online free If you have deductible investment-related transportation expenses, report them on Schedule A (Form 1040), line 23. File federal and state taxes online free Vehicle Provided by Your Employer If your employer provides you with a car, you may be able to deduct the actual expenses of operating that car for business purposes. File federal and state taxes online free The amount you can deduct depends on the amount that your employer included in your income and the business and personal miles you drove during the year. File federal and state taxes online free You cannot use the standard mileage rate. File federal and state taxes online free Value reported on Form W-2. File federal and state taxes online free   Your employer can figure and report either the actual value of your personal use of the car or the value of the car as if you used it only for personal purposes (100% income inclusion). File federal and state taxes online free Your employer must separately state the amount if 100% of the annual lease value was included in your income. File federal and state taxes online free If you are unsure of the amount included on your Form W-2, ask your employer. File federal and state taxes online free Full value included in your income. File federal and state taxes online free   You can deduct the value of the business use of an employer-provided car if your employer reported 100% of the value of the car in your income. File federal and state taxes online free On your 2013 Form W-2, the amount of the value will be included in box 1, Wages, tips, other compensation, and box 14. File federal and state taxes online free    To claim your expenses, complete Form 2106, Part II, Sections A and C. File federal and state taxes online free Enter your actual expenses on line 23 of Section C and include the entire value of the employer-provided car on line 25. File federal and state taxes online free Complete the rest of the form. File federal and state taxes online free Less than full value included in your income. File federal and state taxes online free   If less than the full annual lease value of the car was included on your Form W-2, this means that your Form W-2 only includes the value of your personal use of the car. File federal and state taxes online free Do not enter this value on your Form 2106 because it is not deductible. File federal and state taxes online free   If you paid any actual costs (that your employer did not provide or reimburse you for) to operate the car, you can deduct the business portion of those costs. File federal and state taxes online free Examples of costs that you may have are gas, oil, and repairs. File federal and state taxes online free Complete Form 2106, Part II, Sections A and C. File federal and state taxes online free Enter your actual costs on line 23 of Section C and leave line 25 blank. File federal and state taxes online free Complete the rest of the form. File federal and state taxes online free Reimbursements This section explains what to do when you receive an advance or are reimbursed for any of the employee business expenses discussed in this publication. File federal and state taxes online free If you received an advance, allowance, or reimbursement for your expenses, how you report this amount and your expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. File federal and state taxes online free This section explains the two types of plans, how per diem and car allowances simplify proving the amount of your expenses, and the tax treatment of your reimbursements and expenses. File federal and state taxes online free It also covers rules for independent contractors. File federal and state taxes online free No reimbursement. File federal and state taxes online free   You are not reimbursed or given an allowance for your expenses if you are paid a salary or commission with the understanding that you will pay your own expenses. File federal and state taxes online free In this situation, you have no reimbursement or allowance arrangement, and you do not have to read this section on reimbursements. File federal and state taxes online free Instead, see Completing Forms 2106 and 2106-EZ , later, for information on completing your tax return. File federal and state taxes online free Reimbursement, allowance, or advance. File federal and state taxes online free   A reimbursement or other expense allowance arrangement is a system or plan that an employer uses to pay, substantiate, and recover the expenses, advances, reimbursements, and amounts charged to the employer for employee business expenses. File federal and state taxes online free Arrangements include per diem and car allowances. File federal and state taxes online free    A per diem allowance is a fixed amount of daily reimbursement your employer gives you for your lodging, meals, and incidental expenses when you are away from home on business. File federal and state taxes online free (The term “ incidental expenses ” is defined in chapter 1 under Standard Meal Allowance. File federal and state taxes online free ) A car allowance is an amount your employer gives you for the business use of your car. File federal and state taxes online free   Your employer should tell you what method of reimbursement is used and what records you must provide. File federal and state taxes online free Employers. File federal and state taxes online free   If you are an employer and you reimburse employee business expenses, how you treat this reimbursement on your employee's Form W-2 depends in part on whether you have an accountable plan. File federal and state taxes online free Reimbursements treated as paid under an accountable plan, as explained next, are not reported as pay. File federal and state taxes online free Reimbursements treated as paid under nonaccountable plans , as explained later, are reported as pay. File federal and state taxes online free See Publication 15 (Circular E), Employer's Tax Guide, for information on employee pay. File federal and state taxes online free Accountable Plans To be an accountable plan, your employer's reimbursement or allowance arrangement must include all of the following rules: 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. File federal and state taxes online free You must adequately account to your employer for these expenses within a reasonable period of time. File federal and state taxes online free You must return any excess reimbursement or allowance within a reasonable period of time. File federal and state taxes online free “ Adequate accounting ” and “ returning excess reimbursements ” are discussed later. File federal and state taxes online free An excess reimbursement or allowance is any amount you are paid that is more than the business-related expenses that you adequately accounted for to your employer. File federal and state taxes online free Reasonable period of time. File federal and state taxes online free   The definition of reasonable period of time depends on the facts and circumstances of your situation. File federal and state taxes online free However, regardless of the facts and circumstances of your situation, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. File federal and state taxes online free You receive an advance within 30 days of the time you have an expense. File federal and state taxes online free You adequately account for your expenses within 60 days after they were paid or incurred. File federal and state taxes online free You return any excess reimbursement within 120 days after the expense was paid or incurred. File federal and state taxes online free You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. File federal and state taxes online free Employee meets accountable plan rules. File federal and state taxes online free   If you meet the three rules for accountable plans, your employer should not include any reimbursements in your income in box 1 of your Form W-2. File federal and state taxes online free If your expenses equal your reimbursements, you do not complete Form 2106. File federal and state taxes online free You have no deduction since your expenses and reimbursement are equal. File federal and state taxes online free    If your employer included reimbursements in box 1 of your Form W-2 and you meet all the rules for accountable plans, ask your employer for a corrected Form W-2. File federal and state taxes online free Accountable plan rules not met. File federal and state taxes online free   Even though you are reimbursed under an accountable plan, some of your expenses may not meet all three rules. File federal and state taxes online free All reimbursements that fail to meet all three rules for accountable plans are generally treated as having been reimbursed under a nonaccountable plan (discussed later). File federal and state taxes online free Failure to return excess reimbursements. File federal and state taxes online free   If you are reimbursed under an accountable plan, but you fail to return, within a reasonable time, any amounts in excess of the substantiated amounts, the amounts paid in excess of the substantiated expenses are treated as paid under a nonaccountable plan. File federal and state taxes online free See Reasonable period of time , earlier, and Returning Excess Reimbursements , later. File federal and state taxes online free Reimbursement of nondeductible expenses. File federal and state taxes online free   You may be reimbursed under your employer's accountable plan for expenses related to that employer's business, some of which are deductible as employee business expenses and some of which are not deductible. File federal and state taxes online free The reimbursements you receive for the nondeductible expenses do not meet rule (1) for accountable plans, and they are treated as paid under a nonaccountable plan. File federal and state taxes online free Example. File federal and state taxes online free Your employer's plan reimburses you for travel expenses while away from home on business and also for meals when you work late at the office, even though you are not away from home. File federal and state taxes online free The part of the arrangement that reimburses you for the nondeductible meals when you work late at the office is treated as paid under a nonaccountable plan. File federal and state taxes online free The employer makes the decision whether to reimburse employees under an accountable plan or a nonaccountable plan. File federal and state taxes online free If you are an employee who receives payments under a nonaccountable plan, you cannot convert these amounts to payments under an accountable plan by voluntarily accounting to your employer for the expenses and voluntarily returning excess reimbursements to the employer. File federal and state taxes online free Adequate Accounting One of the rules for an accountable plan is that you must adequately account to your employer for your expenses. File federal and state taxes online free You adequately account by giving your employer a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it, along with documentary evidence (such as receipts) of your travel, mileage, and other employee business expenses. File federal and state taxes online free (See Table 5-1 in chapter 5 for details you need to enter in your record and documents you need to prove certain expenses. File federal and state taxes online free ) A per diem or car allowance satisfies the adequate accounting requirement under certain conditions. File federal and state taxes online free See Per Diem and Car Allowances , later. File federal and state taxes online free You must account for all amounts you received from your employer during the year as advances, reimbursements, or allowances. File federal and state taxes online free This includes amounts you charged to your employer by credit card or other method. File federal and state taxes online free You must give your employer the same type of records and supporting information that you would have to give to the IRS if the IRS questioned a deduction on your return. File federal and state taxes online free You must pay back the amount of any reimbursement or other expense allowance for which you do not adequately account or that is more than the amount for which you accounted. File federal and state taxes online free Per Diem and Car Allowances If your employer reimburses you for your expenses using a per diem or a car allowance, you can generally use the allowance as proof for the amount of your expenses. File federal and state taxes online free A per diem or car allowance satisfies the adequate accounting requirements for the amount of your expenses only if all the following conditions apply. File federal and state taxes online free Your employer reasonably limits payments of your expenses to those that are ordinary and necessary in the conduct of the trade or business. File federal and state taxes online free The allowance is similar in form to and not more than the federal rate (defined later). File federal and state taxes online free You prove the time (dates), place, and business purpose of your expenses to your employer (as explained in Table 5-1 ) within a reasonable period of time. File federal and state taxes online free You are not related to your employer (as defined next). File federal and state taxes online free If you are related to your employer, you must be able to prove your expenses to the IRS even if you have already adequately accounted to your employer and returned any excess reimbursement. File federal and state taxes online free If the IRS finds that an employer's travel allowance practices are not based on reasonably accurate estimates of travel costs (including recognition of cost differences in different areas for per diem amounts), you will not be considered to have accounted to your employer. File federal and state taxes online free In this case, you must be able to prove your expenses to the IRS. File federal and state taxes online free Related to employer. File federal and state taxes online free   You are related to your employer if: Your employer is your brother or sister, half brother or half sister, spouse, ancestor, or lineal descendant, Your employer is a corporation in which you own, directly or indirectly, more than 10% in value of the outstanding stock, or Certain relationships (such as grantor, fiduciary, or beneficiary) exist between you, a trust, and your employer. File federal and state taxes online free You may be considered to indirectly own stock, for purposes of (2), if you have an interest in a corporation, partnership, estate, or trust that owns the stock or if a member of your family or your partner owns the stock. File federal and state taxes online free The federal rate. File federal and state taxes online free   The federal rate can be figured using any one of the following methods. File federal and state taxes online free For per diem amounts: The regular federal per diem rate. File federal and state taxes online free The standard meal allowance. File federal and state taxes online free The high-low rate. File federal and state taxes online free For car expenses: The standard mileage rate. File federal and state taxes online free A fixed and variable rate (FAVR). File federal and state taxes online free    For per diem amounts, use the rate in effect for the area where you stop for sleep or rest. File federal and state taxes online free Regular federal per diem rate. File federal and state taxes online free   The regular federal per diem rate is the highest amount that the federal government will pay to its employees for lodging, meals, and incidental expenses (or meals and incidental expenses only) while they are traveling away from home in a particular area. File federal and state taxes online free The rates are different for different locations. File federal and state taxes online free Your employer should have these rates available. File federal and state taxes online free You can also find federal per diem rates at www. File federal and state taxes online free gsa. File federal and state taxes online free gov/perdiem. File federal and state taxes online free The standard meal allowance. File federal and state taxes online free   The standard meal allowance (discussed in chapter 1) is the federal rate for meals and incidental expenses (M&IE). File federal and state taxes online free The rate for most small localities in the United States is $46 a day. File federal and state taxes online free Most major cities and many other localities qualify for higher rates. File federal and state taxes online free You can find this information on the Internet at www. File federal and state taxes online free gsa. File federal and state taxes online free gov/perdiem. File federal and state taxes online free   You receive an allowance only for meals and incidental expenses when your employer does one of the following. File federal and state taxes online free Provides you with lodging (furnishes it in kind). File federal and state taxes online free Reimburses you, based on your receipts, for the actual cost of your lodging. File federal and state taxes online free Pays the hotel, motel, etc. File federal and state taxes online free , directly for your lodging. File federal and state taxes online free Does not have a reasonable belief that you had (or will have) lodging expenses, such as when you stay with friends or relatives or sleep in the cab of your truck. File federal and state taxes online free Figures the allowance on a basis similar to that used in computing your compensation, such as number of hours worked or miles traveled. File federal and state taxes online free High-low rate. File federal and state taxes online free   This is a simplified method of computing the federal per diem rate for travel within the continental United States. File federal and state taxes online free It eliminates the need to keep a current list of the per diem rates for each city. File federal and state taxes online free   Under the high-low method, the per diem amount for travel during January through September of 2013 is $242 (including $65 for M&IE) for certain high-cost locations. File federal and state taxes online free All other areas have a per diem amount of $163 (including $52 for M&IE). File federal and state taxes online free For more information, see Notice 2012-63, which can be found on the Internet at www. File federal and state taxes online free irs. File federal and state taxes online free gov/irb/2012-42_IRB/ar12. File federal and state taxes online free html. File federal and state taxes online free    Effective October 1, 2013, the per diem rate for certain high-cost locations increased to $251 (including $65 for M&IE). File federal and state taxes online free The rate for all other locations increased to $170 (including $52 for M&IE). File federal and state taxes online free Employers who did not use the high-low method during the first 9 months of 2013 cannot begin to use it before 2014. File federal and state taxes online free For more information, see Notice 2013-65, which can be found on the Internet at www. File federal and state taxes online free irs. File federal and state taxes online free gov/pub/irs-drop/n-13–65. File federal and state taxes online free pdf and Revenue Procedure 2011-47 at www. File federal and state taxes online free irs. File federal and state taxes online free gov/irb/2011-42_IRB/ar12. File federal and state taxes online free html. File federal and state taxes online free Prorating the standard meal allowance on partial days of travel. File federal and state taxes online free   The standard meal allowance is for a full 24-hour day of travel. File federal and state taxes online free If you travel for part of a day, such as on the days you depart and return, you must prorate the full-day M&IE rate. File federal and state taxes online free This rule also applies if your employer uses the regular federal per diem rate or the high-low rate. File federal and state taxes online free   You can use either of the following methods to figure the federal M&IE for that day. File federal and state taxes online free Method 1: For the day you depart, add 3/4 of the standard meal allowance amount for that day. File federal and state taxes online free For the day you return, add 3/4 of the standard meal allowance amount for the preceding day. File federal and state taxes online free Method 2: Prorate the standard meal allowance using any method you consistently apply in accordance with reasonable business practice. File federal and state taxes online free For example, an employer can treat 2 full days of per diem (that includes M&IE) paid for travel away from home from 9 a. File federal and state taxes online free m. File federal and state taxes online free of one day to 5 p. File federal and state taxes online free m. File federal and state taxes online free of the next day as being no more than the federal rate. File federal and state taxes online free This is true even though a federal employee would be limited to a reimbursement of M&IE for only 1½ days of the federal M&IE rate. File federal and state taxes online free The standard mileage rate. File federal and state taxes online free   This is a set rate per mile that you can use to compute your deductible car expenses. File federal and state taxes online free For 2013, the standard mileage rate for the cost of operating your car for business use is 56½ cents per mile. File federal and state taxes online free Fixed and variable rate (FAVR). File federal and state taxes online free   This is an allowance your employer may use to reimburse your car expenses. File federal and state taxes online free Under this method, your employer pays an allowance that includes a combination of payments covering fixed and variable costs, such as a cents-per-mile rate to cover your variable operating costs (such as gas, oil, etc. File federal and state taxes online free ) plus a flat amount to cover your fixed costs (such as depreciation (or lease payments), insurance, etc. File federal and state taxes online free ). File federal and state taxes online free If your employer chooses to use this method, your employer will request the necessary records from you. File federal and state taxes online free Reporting your expenses with a per diem or car allowance. File federal and state taxes online free   If your reimbursement is in the form of an allowance received under an accountable plan, the following facts affect your reporting. File federal and state taxes online free The federal rate. File federal and state taxes online free Whether the allowance or your actual expenses were more than the federal rate. File federal and state taxes online free The following discussions explain where to report your expenses depending upon how the amount of your allowance compares to the federal rate. File federal and state taxes online free Allowance less than or equal to the federal rate. File federal and state taxes online free   If your allowance is less than or equal to the federal rate, the allowance will not be included in box 1 of your Form W-2. File federal and state taxes online free You do not need to report the related expenses or the allowance on your return if your expenses are equal to or less than the allowance. File federal and state taxes online free   However, if your actual expenses are more than your allowance, you can complete Form 2106 and deduct the excess amount on Schedule A (Form 1040). File federal and state taxes online free If you are using actual expenses, you must be able to prove to the IRS the total amount of your expenses and reimbursements for the entire year. File federal and state taxes online free If you are using the standard meal allowance or the standard mileage rate, you do not have to prove that amount. File federal and state taxes online free Example 1. File federal and state taxes online free In April, Jeremy takes a 2-day business trip to Denver. File federal and state taxes online free The federal rate for Denver is $215 per day. File federal and state taxes online free As required by his employer's accountable plan, he accounts for the time (dates), place, and business purpose of the trip. File federal and state taxes online free His employer reimburses him $215 a day ($430 total) for living expenses. File federal and state taxes online free Jeremy's living expenses in Denver are not more than $215 a day. File federal and state taxes online free Jeremy's employer does not include any of the reimbursement on his Form W-2 and Jeremy does not deduct the expenses on his return. File federal and state taxes online free Example 2. File federal and state taxes online free In June, Matt takes a 2-day business trip to Boston. File federal and state taxes online free Matt's employer uses the high-low method to reimburse employees. File federal and state taxes online free Since Boston is a high-cost area, Matt is given an advance of $242 a day ($484 total) for his lodging, meals, and incidental expenses. File federal and state taxes online free Matt's actual expenses totaled $700. File federal and state taxes online free Since Matt's $700 of expenses are more than his $484 advance, he includes the excess expenses when he itemizes his deductions. File federal and state taxes online free Matt completes Form 2106 (showing all of his expenses and reimbursements). File federal and state taxes online free He must also allocate his reimbursement between his meals and other expenses as discussed later under Completing Forms 2106 and 2106-EZ . File federal and state taxes online free Example 3. File federal and state taxes online free Nicole drives 10,000 miles in 2013 for business. File federal and state taxes online free Under her employer's accountable plan, she accounts for the time (dates), place, and business purpose of each trip. File federal and state taxes online free Her employer pays her a mileage allowance of 40 cents a mile. File federal and state taxes online free Since Nicole's $5,650 expense computed under the standard mileage rate (10,000 miles x 56½ cents) is more than her $4,000 reimbursement (10,000 miles × 40 cents), she itemizes her deductions to claim the excess expense. File federal and state taxes online free Nicole completes Form 2106 (showing all her expenses and reimbursements) and enters $1,650 ($5,650 − $4,000) as an itemized deduction. File federal and state taxes online free Allowance more than the federal rate. File federal and state taxes online free   If your allowance is more than the federal rate, your employer must include the allowance amount up to the federal rate in box 12 of your Form W-2. File federal and state taxes online free This amount is not taxable. File federal and state taxes online free However, the excess allowance will be included in box 1 of your Form W-2. File federal and state taxes online free You must report this part of your allowance as if it were wage income. File federal and state taxes online free   If your actual expenses are less than or equal to the federal rate, you do not complete Form 2106 or claim any of your expenses on your return. File federal and state taxes online free   However, if your actual expenses are more than the federal rate, you can complete Form 2106 and deduct those excess expenses. File federal and state taxes online free You must report on Form 2106 your reimbursements up to the federal rate (as shown in box 12 of your Form W-2) and all your expenses. File federal and state taxes online free You should be able to prove these amounts to the IRS. File federal and state taxes online free Example 1. File federal and state taxes online free Laura lives and works in Austin. File federal and state taxes online free In July her employer sent her to Albuquerque for 4 days on business. File federal and state taxes online free Laura's employer paid the hotel directly for her lodging and reimbursed Laura $65 a day ($260 total) for meals and incidental expenses. File federal and state taxes online free Laura's actual meal expenses were not more than the federal rate for Albuquerque, which is $56 per day. File federal and state taxes online free Table 6-1. File federal and state taxes online free Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements IF the type of reimbursement (or  other expense allowance)  arrangement is under: THEN the employer reports on Form W-2: AND the employee reports on  Form 2106: * An accountable plan with: Actual expense reimbursement: Adequate accounting made and excess returned. File federal and state taxes online free No amount. File federal and state taxes online free No amount. File federal and state taxes online free Actual expense reimbursement: Adequate accounting and return of excess both required but excess not returned. File federal and state taxes online free The excess amount as wages in box 1. File federal and state taxes online free No amount. File federal and state taxes online free Per diem or mileage allowance up to the federal rate: Adequate accounting made and excess returned. File federal and state taxes online free No amount. File federal and state taxes online free All expenses and reimbursements only if excess expenses are claimed. File federal and state taxes online free Otherwise, form is not filed. File federal and state taxes online free Per diem or mileage allowance up to the federal rate: Adequate accounting and return of excess both required but excess not returned. File federal and state taxes online free The excess amount as wages in box 1. File federal and state taxes online free The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File federal and state taxes online free No amount. File federal and state taxes online free Per diem or mileage allowance exceeds the federal rate: Adequate accounting up to the federal rate only and excess not returned. File federal and state taxes online free The excess amount as wages in box 1. File federal and state taxes online free The amount up to the federal rate is reported only in box 12—it is not reported in box 1. File federal and state taxes online free All expenses (and reimbursements reported on Form W-2, box 12) only if expenses in excess of the federal rate are claimed. File federal and state taxes online free Otherwise, form is not filed. File federal and state taxes online free A nonaccountable plan with: Either adequate accounting or return of excess, or both, not required by plan. File federal and state taxes online free The entire amount as wages in box 1. File federal and state taxes online free All expenses. File federal and state taxes online free No reimbursement plan: The entire amount as wages in box 1. File federal and state taxes online free All expenses. File federal and state taxes online free * You may be able to use Form 2106-EZ. File federal and state taxes online free See Completing Forms 2106 and 2106-EZ . File federal and state taxes online free Her employer included the $36 that was more than the federal rate (($65 − $56) × 4) in box 1 of Laura's Form W-2. File federal and state taxes online free Her employer shows $224 ($56 a day × 4) in box 12 of her Form W-2. File federal and state taxes online free This amount is not included in Laura's income. File federal and state taxes online free Laura does not have to complete Form 2106; however, she must include the $36 in her gross income as wages (by reporting the total amount shown in box 1 of her Form W-2). File federal and state taxes online free Example 2. File federal and state taxes online free Joe also lives in Austin and works for the same employer as Laura. File federal and state taxes online free In May the employer sent Joe to San Diego for 4 days and paid the hotel directly for Joe's hotel bill. File federal and state taxes online free The employer reimbursed Joe $75 a day for his meals and incidental expenses. File federal and state taxes online free The federal rate for San Diego is $71 a day. File federal and state taxes online free Joe can prove that his actual meal expenses totaled $380. File federal and state taxes online free His employer's accountable plan will not pay more than $75 a day for travel to San Diego, so Joe does not give his employer the records that prove that he actually spent $380. File federal and state taxes online free However, he does account for the time, place, and business purpose of the trip. File federal and state taxes online free This is Joe's only business trip this year. File federal and state taxes online free Joe was reimbursed $300 ($75 × 4 days), which is $16 more than the federal rate of $284 ($71 × 4 days). File federal and state taxes online free The employer includes the $16 as income on Joe's Form W-2 in box 1. File federal and state taxes online free The employer also enters $284 in box 12 of Joe's Form W-2. File federal and state taxes online free Joe completes Form 2106 to figure his deductible expenses. File federal and state taxes online free He enters the total of his actual expenses for the year ($380) on Form 2106. File federal and state taxes online free He also enters the reimbursements that were not included in his income ($284). File federal and state taxes online free His total deductible expense, before the 50% limit, is $96. File federal and state taxes online free After he figures the 50% limit on his unreimbursed meals and entertainment, he will include the balance, $48, as an itemized deduction. File federal and state taxes online free Example 3. File federal and state taxes online free Debbie drives 10,000 miles in 2013 for business. File federal and state taxes online free Under her employer's accountable plan, she gets reimbursed 60 cents a mile, which is more than the standard mileage rate. File federal and state taxes online free Her total reimbursement is $6,000. File federal and state taxes online free Debbie's employer must include the reimbursement amount up to the standard mileage rate, $5,650 (10,000 × 56½ cents), in box 12 of her Form W-2. File federal and state taxes online free That amount is not taxable. File federal and state taxes online free Her employer must also include $350 ($6,000 − $5,650) in box 1 of her Form W-2. File federal and state taxes online free This is the reimbursement that is more than the standard mileage rate. File federal and state taxes online free If Debbie's expenses are equal to or less than the standard mileage rate, she would not complete Form 2106. File federal and state taxes online free If her expenses are more than the standard mileage rate, she would complete Form 2106 and report her total expenses and reimbursement (shown in box 12 of her Form W-2). File federal and state taxes online free She would then claim the excess expenses as an itemized deduction. File federal and state taxes online free Returning Excess Reimbursements Under an accountable plan, you are required to return any excess reimbursement or other expense allowances for your business expenses to the person paying the reimbursement or allowance. File federal and state taxes online free Excess reimbursement means any amount for which you did not adequately account within a reasonable period of time. File federal and state taxes online free For example, if you received a travel advance and you did not spend all the money on business-related expenses or you do not have proof of all your expenses, you have an excess reimbursement. File federal and state taxes online free “ Adequate accounting ” and “ reasonable period of time ” were discussed earlier in this chapter. File federal and state taxes online free Travel advance. File federal and state taxes online free   You receive a travel advance if your employer provides you with an expense allowance before you actually have the expense, and the allowance is reasonably expected to be no more than your expense. File federal and state taxes online free Under an accountable plan, you are required to adequately account to your employer for this advance and to return any excess within a reasonable period of time. File federal and state taxes online free   If you do not adequately account for or do not return any excess advance within a reasonable period of time, the amount you do not account for or return will be treated as having been paid under a nonaccountable plan (discussed later). File federal and state taxes online free Unproved amounts. File federal and state taxes online free   If you do not prove that you actually traveled on each day for which you received a per diem or car allowance (proving the elements described in Table 5-1 ), you must return this unproved amount of the travel advance within a reasonable period of time. File federal and state taxes online free If you do not do this, the unproved amount will be considered paid under a nonaccountable plan (discussed later). File federal and state taxes online free Per diem allowance more than federal rate. File federal and state taxes online free   If your employer's accountable plan pays you an allowance that is higher than the federal rate, you do not have to return the difference between the two rates for the period you can prove business-related travel expenses. File federal and state taxes online free However, the difference will be reported as wages on your Form W-2. File federal and state taxes online free This excess amount is considered paid under a nonaccountable plan (discussed later). File federal and state taxes online free Example. File federal and state taxes online free Your employer sends you on a 5-day business trip to Phoenix in March 2013 and gives you a $400 ($80 × 5 days) advance to cover your meals and incidental expenses. File federal and state taxes online free The federal per diem for meals and incidental expenses for Phoenix is $71. File federal and state taxes online free Your trip lasts only 3 days. File federal and state taxes online free Under your employer's accountable plan, you must return the $160 ($80 × 2 days) advance for the 2 days you did not travel. File federal and state taxes online free For the 3 days you did travel you do not have to return the $27 difference between the allowance you received and the federal rate for Phoenix (($80 − $71) × 3 days). File federal and state taxes online free However, the $27 will be reported on your Form W-2 as wages. File federal and state taxes online free Nonaccountable Plans A nonaccountable plan is a reimbursement or expense allowance arrangement that does not meet one or more of the three rules listed earlier under Accountable Plans. File federal and state taxes online free In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan: Excess reimbursements you fail to return to your employer, and Reimbursement of nondeductible expenses related to your employer's business. File federal and state taxes online free See Reimbursement of nondeductible expenses , earlier, under Accountable Plans. File federal and state taxes online free An arrangement that repays you for business expenses by reducing the amount reported as your wages, salary, or other pay will be treated as a nonaccountable plan. File federal and state taxes online free This is because you are entitled to receive the full amount of your pay whether or not you have any business expenses. File federal and state taxes online free If you are not sure if the reimbursement or expense allowance arrangement is an accountable or nonaccountable plan, ask your employer. File federal and state taxes online free Reporting your expenses under a nonaccountable plan. File federal and state taxes online free   Your employer will combine the amount of any reimbursement or other expense allowance paid to you under a nonaccountable plan with your wages, salary, or other pay. File federal and state taxes online free Your employer will report the total in box 1 of your Form W-2. File federal and state taxes online free    You must complete Form 2106 or 2106-EZ and itemize your deductions to deduct your expenses for travel, transportation, meals, or entertainment. File federal and state taxes online free Your meal and entertainment expenses will be subject to the 50% limit discussed in chapter 2. File federal and state taxes online free Also, your total expenses will be subject to the 2%-of-adjusted-gross-income limit that applies to most miscellaneous itemized deductions. File federal and state taxes online free Example 1. File federal and state taxes online free Kim's employer gives her $1,000 a month ($12,000 total for the year) for her business expenses. File federal and state taxes online free Kim does not have to provide any proof of her expenses to her employer, and Kim can keep any funds that she does not spend. File federal and state taxes online free Kim is being reimbursed under a nonaccountable plan. File federal and state taxes online free Her employer will include the $12,000 on Kim's Form W-2 as if it were wages. File federal and state taxes online free If Kim wants to deduct her business expenses, she must complete Form 2106 or 2106-EZ and itemize her deductions. File federal and state taxes online free Example 2. File federal and state taxes online free Kevin is paid $2,000 a month by his employer. File federal and state taxes online free On days that he travels away from home on business, his employer designates $50 a day of his salary as paid to reimburse his travel expenses. File federal and state taxes online free Because his employer would pay Kevin his monthly salary whether or not he was traveling away from home, the arrangement is a nonaccountable plan. File federal and state taxes online free No part of the $50 a day designated by his employer is treated as paid under an accountable plan. File federal and state taxes online free Rules for Independent Contractors and Clients This section provides rules for independent contractors who incur expenses on behalf of a client or customer. File federal and state taxes online free The rules cover the reporting and substantiation of certain expenses discussed in this publication, and they affect both independent contractors and their clients or customers. File federal and state taxes online free You are considered an independent contractor if you are self-employed and you perform services for a customer or client. File federal and state taxes online free Accounting to Your Client If you received a reimbursement or an allowance for travel, entertainment, or gift expenses that you incurred on behalf of a client, you should provide an adequate accounting of these expenses to your client. File federal and state taxes online free If you do not account to your client for these expenses, you must include any reimbursements or allowances in income. File federal and state taxes online free You must keep adequate records of these expenses whether or not you account to your client for these expenses. File federal and state taxes online free If you do not separately account for and seek reimbursement for meals and entertainment in connection with providing services for a client, you are subject to the 50% limit on those expenses. File federal and state taxes online free See 50% Limit in chapter 2. File federal and state taxes online free Adequate accounting. File federal and state taxes online free   As a self-employed person, you adequately account by reporting your actual expenses. File federal and state taxes online free You should follow the recordkeeping rules in chapter 5 . File federal and state taxes online free How to report. File federal and state taxes online free   For information on how to report expenses on your tax return, see Self-employed at the beginning of this chapter. File federal and state taxes online free Required Records for Clients or Customers If you are a client or customer, you generally do not have to keep records to prove the reimbursements or allowances you give, in the course of your business, to an independent contractor for travel or gift expenses incurred on your behalf. File federal and state taxes online free However, you must keep records if: You reimburse the contractor for entertainment expenses incurred on your behalf, and The contractor adequately accounts to you for these expenses. File federal and state taxes online free Contractor adequately accounts. File federal and state taxes online free   If the contractor adequately accounts to you for entertainment expenses, you (the client or customer) must keep records documenting each element of the expense, as explained in chapter 5 . File federal and state taxes online free Use your records as proof for a deduction on your tax return. File federal and state taxes online free If entertainment expenses are accounted for separately, you are subject to the 50% limit on entertainment. File federal and state taxes online free If the contractor adequately accounts to you for reimbursed amounts, you do not have to report the amounts on an information return. File federal and state taxes online free Contractor does not adequately account. File federal and state taxes online free    If the contractor does not adequately account to you for allowances or reimbursements of entertainment expenses, you do not have to keep records of these items. File federal and state taxes online free You are not subject to the 50% limit on entertainment in this case. File federal and state taxes online free You can deduct the reimbursements or allowances as payment for services if they are ordinary and necessary business expenses. File federal and state taxes online free However, you must file Form 1099-MISC to report amounts paid to the independent contractor if the total of the reimbursements and any other fees is $600 or more during the calendar year. File federal and state taxes online free How To Use Per Diem Rate Tables This section contains information about the per diem rate substantiation methods available and the choice of rates you must make for the last 3 months of the year. File federal and state taxes online free The Two Substantiation Methods High-low method. File federal and state taxes online free   IRS notices list the localities that are treated under the high-low substantiation method as high-cost localities for all or part of the year. File federal and state taxes online free Notice 2012–63, available at www. File federal and state taxes online free irs. File federal and state taxes online free gov/irb/2012–42_IRB/ar12. File federal and state taxes online free html, lists the localities that are eligible for $242 ($65 meals and incidental expenses (M&IE)) per diem, effective October 1, 2012. File federal and state taxes online free For travel on or after October 1, 2012, all other localities within CONUS are eligible for $163 ($52 M&IE) per diem under the high-low method. File federal and state taxes online free   Notice 2013–65, available at www. File federal and state taxes online free irs. File federal and state taxes online free gov/pub/irs-drop/n-13–65. File federal and state taxes online free pdf, lists the localities that are eligible for $251 ($65 M&IE) per diem, effective October 1, 2013. File federal and state taxes online free For travel on or after October 1, 2013, the per diem for all other localities increased to $170 ($52 M&IE). File federal and state taxes online free Regular federal per diem rate method. File federal and state taxes online free   Regular federal per diem rates are published by the General Services Administration (GSA). File federal and state taxes online free Both tables include the separate rate for meals and incidental expenses (M&IE) for each locality. File federal and state taxes online free The rates listed for FY2013 at www. File federal and state taxes online free gsa. File federal and state taxes online free gov/perdiem are effective October 1, 2012 and those listed for FY2014 are effective October 1, 2013. File federal and state taxes online free The standard rate for all locations within CONUS not specifically listed for FY2013 is $123 ($77 for lodging and $46 for M&IE). File federal and state taxes online free For FY2014, this rate increased to $129 ($83 for lodging and $46 for M&IE). File federal and state taxes online free Transition Rules The transition period covers the last 3 months of the calendar year, from the time that new rates are effective (generally October 1) through December 31. File federal and state taxes online free During this period, you generally may change to the new rates or finish out the year with the rates you had been using. File federal and state taxes online free High-low method. File federal and state taxes online free   If you use the high-low substantiation method, when new rates become effective (generally October 1) you can either continue with the rates you used for the first part of the year or change to the new rates. File federal and state taxes online free However, you must continue using the high-low method for the rest of the calendar year (through December 31). File federal and state taxes online free If you are an employer, you must use the same rates for all employees reimbursed under the high-low method during that calendar year. File federal and state taxes online free   The new rates and localities for the high-low method are included each year in a notice that is generally published in mid-to-late-September. File federal and state taxes online free You can find the notice in the weekly Internal Revenue Bulletin (IRB) on the Internet at www. File federal and state taxes online free irs. File federal and state taxes online free gov/irb. File federal and state taxes online free Federal per diem rate method. File federal and state taxes online free   New CONUS per diem rates become effective on October 1 of each year and remain in effect through September 30 of the following year. File federal and state taxes online free Employees being reimbursed under the per diem rate method during the first 9 months of a year (January 1–September 30) must continue under the same method through the end of that calendar year (December 31). File federal and state taxes online free However, for travel by these employees from October 1 through December 31, you can choose to continue using the same per diem rates or use the new rates. File federal and state taxes online free   The new federal CONUS per diem rates are published each year, generally early in September, on the Internet. File federal and state taxes online free Go to www. File federal and state taxes online free gsa. File federal and state taxes online free gov/perdiem. File federal and state taxes online free Per diem rates for localities listed for FY2014 may change at any time. File federal and state taxes online free To be sure you have the most current rate, check www. File federal and state taxes online free gsa. File federal and state taxes online free gov/perdiem. File federal and state taxes online free Completing Forms 2106 and 2106-EZ This section briefly describes how employees complete Forms 2106 and 2106-EZ. File federal and state taxes online free Table 6-1 explains what the employer reports on Form W-2 and what the employee reports on Form 2106. File federal and state taxes online free The instructions for the forms have more information on completing them. File federal and state taxes online free If you are self-employed, do not file Form 2106 or 2106-EZ. File federal and state taxes online free Report your expenses on Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040). File federal and state taxes online free See the instructions for the form that you must file. File federal and state taxes online free Form 2106-EZ. File federal and state taxes online free   You may be able to use the shorter Form 2106-EZ to claim your employee business expenses. File federal and state taxes online free You can use this form if you meet all the following conditions. File federal and state taxes online free You are an employee deducting ordinary and necessary expenses attributable to your job. File federal and state taxes online free You were not reimbursed by your employer for your expenses (amounts included in box 1 of your Form W-2 are not considered reimbursements). File federal and state taxes online free If you are claiming car expenses, you are using the standard mileage rate. File federal and state taxes online free Car expenses. File federal and state taxes online free   If you used a car to perform your job as an employee, you may be able to deduct certain car expenses. File federal and state taxes online free These are generally figured on Form 2106, Part II, and then claimed on Form 2106, Part I, line 1, Column A. File federal and state taxes online free Car expenses using the standard mileage rate can also be figured on Form 2106-EZ by completing Part II and Part I, line 1. File federal and state taxes online free Information on use of cars. File federal and state taxes online free   If you claim any deduction for the business use of a car, you must answer certain questions and provide information about the use of the car. File federal and state taxes online free The information relates to the following items. File federal and state taxes online free Date placed in service. File federal and state taxes online free Mileage (total, business, commuting, and other personal mileage). File federal and state taxes online free Percentage of business use. File federal and state taxes online free After-work use. File federal and state taxes online free Use of other vehicles. File federal and state taxes online free Whether you have evidence to support the deduction. File federal and state taxes online free Whether or not the evidence is written. File federal and state taxes online free Employees must complete Form 2106, Part II, Section A, or Form 2106-EZ, Part II, to provide this information. File federal and state taxes online free Standard mileage rate. File federal and state taxes online free   If you claim a deduction based on the standard mileage rate instead of your actual expenses, you must complete Form 2106, Part II, Section B. File federal and state taxes online free The amount on line 22 (Section B) is carried to Form 2106, Part I, line 1. File federal and state taxes online free In addition, on Part 1, line 2, you can deduct parking fees and tolls that apply to the business use of the car. File federal and state taxes online free If you file Form 2106-EZ, complete Part I, line 1, for the standard mileage rate and line 2 for parking fees and tolls. File federal and state taxes online free See Standard Mileage Rate in chapter 4 for information on using this rate. File federal and state taxes online free Actual expenses. File federal and state taxes online free   If you claim a deduction based on actual car expenses, you cannot use Form 2106-EZ. File federal and state taxes online free You must complete Form 2106, Part II, Section C. File federal and state taxes online free In addition, unless you lease your car, you must complete Section D to show your depreciation deduction and any section 179 deduction you claim. File federal and state taxes online free   If you are still using a car that is fully depreciated, continue to complete Section C. File federal and state taxes online free Since you have no depreciation deduction, enter zero on line 28. File federal and state taxes online free In this case, do not complete Section D. File federal and state taxes online free Car rentals. File federal and state taxes online free   If you claim car rental expenses on Form 2106, line 24a, you may have to reduce that expense by an inclusion amount as described in chapter 4. File federal and state taxes online free If so, you can show your car expenses and any inclusion amount as follows. File federal and state taxes online free Compute the inclusion amount without taking into account your business use percentage for the tax year. File federal and state taxes online free Report the inclusion amount from (1) on Form 2106, Part II, line 24b. File federal and state taxes online free Report on line 24c the net amount of car rental expenses (total car rental expenses minus the inclusion amount computed in (1)). File federal and state taxes online free The net amount of car rental expenses will be adjusted on Form 2106, Part II, line 27, to reflect the percentage of business use for the tax year. File federal and state taxes online free Transportation expenses. File federal and state taxes online free   Show your transportation expenses that did not involve overnight travel on Form 2106, line 2, Column A, or on Form 2106-EZ, Part I, line 2. File federal and state taxes online free Also include on this line business expenses you have for parking fees and tolls. File federal and state taxes online free Do not include expenses of operating your car or expenses of commuting between your home and work. File federal and state taxes online free Employee business expenses other than meals and entertainment. File federal and state taxes online free   Show your other employee business expenses on Form 2106, lines 3 and 4, Column A, or Form 2106-EZ, lines 3 and 4. File federal and state taxes online free Do not include expenses for meals and entertainment on those lines. File federal and state taxes online free Line 4 is for expenses such as gifts, educational expenses (tuition and books), office-in-the-home expenses, and trade and professional publications. File federal and state taxes online free    If line 4 expenses are the only ones you are claiming, you received no reimbursements (or the reimbursements were all included in box 1 of your Form W-2), and the Special Rules discussed later do not apply to you, do not complete Form 2106 or 2106-EZ. File federal and state taxes online free Claim these amounts directly on Schedule A (Form 1040), line 21. File federal and state taxes online free List the type and amount of each expense on the dotted lines and include the total on line 21. File federal and state taxes online free Meal and entertainment expenses. File federal and state taxes online free   Show the full amount of your expenses for business-related meals and entertainment on Form 2106, line 5, Column B. File federal and state taxes online free Include meals while away from your tax home overnight and other business meals and entertainment. File federal and state taxes online free Enter 50% of the line 8, Column B, meal and entertainment expenses on line 9, Column B. File federal and state taxes online free   If you file Form 2106-EZ, enter the full amount of your meals and entertainment on the line to the left of line 5 and multiply the total by 50%. File federal and state taxes online free Enter the result on line 5. File federal and state taxes online free Hours of service limits. File federal and state taxes online free   If you are subject to the Department of Transportation's “hours of service” limits (as explained earlier under Individuals subject to “hours of service” limits in chapter 2), use 80% instead of 50% for meals while away from your tax home. File federal and state taxes online free Reimbursements. File federal and state taxes online free   Enter on Form 2106, line 7 (you cannot use Form 2106-EZ) the amounts your employer (or third party) reimbursed you that were not reported to you in box 1 of your Form W-2. File federal and state taxes online free This includes any amount reported under code L in box 12 of Form W-2. File federal and state taxes online free Allocating your reimbursement. File federal and state taxes online free   If you were reimbursed under an accountable plan and want to deduct excess expenses that were not reimbursed, you may have to allocate your reimbursement. File federal and state taxes online free This is necessary when your employer pays your reimbursement in the following manner: Pays you a single amount that covers meals and/or entertainment, as well as other business expenses, and Does not clearly identify how much is for deductible meals and/or entertainment. File federal and state taxes online free You must allocate that single payment so that you know how much to enter on Form 2106, line 7, Column A and Column B. File federal and state taxes online free Example. File federal and state taxes online free Rob's employer paid him an expense allowance of $12,000 this year under an accountable plan. File federal and state taxes online free The $12,000 payment consisted of $5,000 for airfare and $7,000 for meals, entertainment, and car expenses. File federal and state taxes online free The employer did not clearly show how much of the $7,000 was for the cost of deductible meals and entertainment. File federal and state taxes online free Rob actually spent $14,000 during the year ($5,500 for airfare, $4,500 for meals and entertainment, and $4,000 for car expenses). File federal and state taxes online free Since the airfare allowance was clearly identified, Rob knows that $5,000 of the payment goes in Column A, line 7, of Form 2106. File federal and state taxes online free To allocate the remaining $7,000, Rob uses the worksheet from the Instructions for Form 2106. File federal and state taxes online free His completed worksheet follows. File federal and state taxes online free Reimbursement Allocation Worksheet (Keep for your records)   1. File federal and state taxes online free Enter the total amount of reimbursements your employer gave you that were not reported to you in box 1 of Form W-2 $7,000   2. File federal and state taxes online free Enter the total amount of your expenses for the periods covered by this reimbursement 8,500   3. File federal and state taxes online free Of the amount on line 2, enter your total expense for meals and entertainment 4,500   4. File federal and state taxes online free Divide line 3 by line 2. File federal and state taxes online free Enter the result as a decimal (rounded to at least three places) . File federal and state taxes online free 529   5. File federal and state taxes online free Multiply line 1 by line 4. File federal and state taxes online free Enter the result here and in Column B, line 7 3,703   6. File federal and state taxes online free Subtract line 5 from line 1. File federal and state taxes online free Enter the result here and in Column A, line 7 $3,297 On line 7 of Form 2106, Rob enters $8,297 ($5,000 airfare and $3,297 of the $7,000) in Column A and $3,703 (of the $7,000) in Column B. File federal and state taxes online free After you complete the form. File federal and state taxes online free   After you have completed your Form 2106 or 2106-EZ, follow the directions on that form to deduct your expenses on the appropriate line of your tax return. File federal and state taxes online free For most taxpayers, this is line 21 of Schedule A (Form 1040). File federal and state taxes online free However, if you are a government official paid on a fee basis, a performing artist, an Armed Forces reservist, or a disabled employee with impairment-related work expenses, see Special Rules , later. File federal and state taxes online free Limits on employee business expenses. File federal and state taxes online free   Your employee business expenses may be subject to either of the limits described next. File federal and state taxes online free They are figured in the following order on the specified form. File federal and state taxes online free 1. File federal and state taxes online free Limit on meals and entertainment. File federal and state taxes online free   Certain meal and entertainment expenses are subject to a 50% limit. File federal and state taxes online free If you are an employee, you figure this limit on line 9 of Form 2106 or line 5 of Form 2106-EZ. File federal and state taxes online free (See 50% Limit in chapter 2. File federal and state taxes online free ) 2. File federal and state taxes online free Limit on miscellaneous itemized deductions. File federal and state taxes online free   If you are an employee, deduct your employee business expenses (as figured on Form 2106 or 2106-EZ) on line 21 of Schedule A (Form 1040). File federal and state taxes online free Most miscellaneous itemized deductions, including employee business expenses, are subject to a 2%-of-adjusted-gross-income limit. File federal and state taxes online free This limit is figured on line 26 of Schedule A (Form 1040). File federal and state taxes online free 3. File federal and state taxes online free Limit on total itemized deductions. File federal and state taxes online free   If your adjusted gross income (line 38 of Form 1040) is more than $300,000 ($150,000 if you are married filing separately), the total of certain itemized deductions, including employee business expenses, may be limited. File federal and state taxes online free See your form instructions for information on how to figure this limit. File federal and state taxes online free Special Rules This section discusses special rules that apply only to Armed Forces reservists, government officials who are paid on a fee basis, performing artists, and disabled employees with impairment-related work expenses. File federal and state taxes online free Armed Forces Reservists Traveling More Than 100 Miles From Home If you are a member of a reserve component of the Armed Forces of the United States and you travel more than 100 miles away from home in connection with your performance of services as a member of the reserves, you can deduct your travel expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File federal and state taxes online free The amount of expenses you can deduct as an adjustment to gross income is limited to the regular federal per diem rate (for lodging, meals, and incidental expenses) and the standard mileage rate (for car expenses) plus any parking fees, ferry fees, and tolls. File federal and state taxes online free See Per Diem and Car Allowances , earlier, for more information. File federal and state taxes online free Any expenses in excess of these amounts can be claimed only as a miscellaneous itemized deduction subject to the 2% limit. File federal and state taxes online free Member of a reserve component. File federal and state taxes online free   You are a member of a reserve component of the Armed Forces of the United States if you are in the Army, Navy, Marine Corps, Air Force, or Coast Guard Reserve; the Army National Guard of the United States; the Air National Guard of the United States; or the Reserve Corps of the Public Health Service. File federal and state taxes online free How to report. File federal and state taxes online free   If you have reserve-related travel that takes you more than 100 miles from home, you should first complete Form 2106 or Form 2106-EZ. File federal and state taxes online free Then include your expenses for reserve travel over 100 miles from home, up to the federal rate, from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File federal and state taxes online free Subtract this amount from the total on Form 2106, line 10, or Form 2106-EZ, line 6, and deduct the balance as an itemized deduction on Schedule A (Form 1040), line 21. File federal and state taxes online free   You cannot deduct expenses of travel that does not take you more than 100 miles from home as an adjustment to gross income. File federal and state taxes online free Instead, you must complete Form 2106 or 2106-EZ and deduct those expenses as an itemized deduction on Schedule A (Form 1040), line 21. File federal and state taxes online free Officials Paid on a Fee Basis Certain fee-basis officials can claim their employee business expenses whether or not they itemize their other deductions on Schedule A (Form 1040). File federal and state taxes online free Fee-basis officials are persons who are employed by a state or local government and who are paid in whole or in part on a fee basis. File federal and state taxes online free They can deduct their business expenses in performing services in that job as an adjustment to gross income rather than as a miscellaneous itemized deduction. File federal and state taxes online free If you are a fee-basis official, include your employee business expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File federal and state taxes online free Expenses of Certain Performing Artists If you are a performing artist, you may qualify to deduct your employee business expenses as an adjustment to gross income rather than as a miscellaneous itemized deduction. File federal and state taxes online free To qualify, you must meet all of the following requirements. File federal and state taxes online free During the tax year, you perform services in the performing arts as an employee for at least two employers. File federal and state taxes online free You receive at least $200 each from any two of these employers. File federal and state taxes online free Your related performing-arts business expenses are more than 10% of your gross income from the performance of those services. File federal and state taxes online free Your adjusted gross income is not more than $16,000 before deducting these business expenses. File federal and state taxes online free Special rules for married persons. File federal and state taxes online free   If you are married, you must file a joint return unless you lived apart from your spouse at all times during the tax year. File federal and state taxes online free If you file a joint return, you must figure requirements (1), (2), and (3) separately for both you and your spouse. File federal and state taxes online free However, requirement (4) applies to your and your spouse's combined adjusted gross income. File federal and state taxes online free Where to report. File federal and state taxes online free   If you meet all of the above requirements, you should first complete Form 2106 or 2106-EZ. File federal and state taxes online free Then you include your performing-arts-related expenses from Form 2106, line 10, or Form 2106-EZ, line 6, in the total on Form 1040, line 24. File federal and state taxes online free   If you do not meet all of the above requirements, you do not qualify to deduct your expenses as an adjustment to gross income. File federal and state taxes online free Instead, you must complete Form 2106 or 2106-EZ and deduct your employee business expenses as an itemized deduction on Schedule A (Form 1040), line 21. File federal and state taxes online free Impairment-Related Work Expenses of Disabled Employees If you are an employee with a physical or mental disability, your impairment-related work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to most other employee business expenses. File federal and state taxes online free After you complete Form 2106 or 2106-EZ, enter your impairment-related work expenses from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 28, and identify the type and amount of this expense on the dotted line next to line 28. File federal and state taxes online free Enter your employee business expenses that are unrelated to your disability from Form 2106, line 10, or Form 2106-EZ, line 6, on Schedule A (Form 1040), line 21. File federal and state taxes online free Impairment-related work expenses are your allowable expenses for attendant care at your workplace and other expenses in connection with your workplace that are necessary for you to be able to work. File federal and state taxes online free You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (for example, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. File federal and state taxes online free You can deduct impairment-related expenses as business expenses if they are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. File federal and state taxes online free Example 1. File federal and state taxes online free You are blind. File federal and state taxes online free You must use a reader to do your work. File federal and state taxes online free You use the reader both during your regular working hours at your place of work and outside your regular working hours away from your place of work. File federal and state taxes online free The reader's services are only for your work. File federal and state taxes online free You can deduct your expenses for the reader as business expenses. File federal and state taxes online free Example 2. File federal and state taxes online free You are deaf. File federal and state taxes online free You must use a sign language interpreter during meetings while you are at work. File federal and state taxes online free The interpreter's services are used only for your work. File federal and state taxes online free You can deduct your expenses for the interpreter as business expenses. File federal and state taxes online free Prev  Up  Next   Home   More Online Publications
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File federal and state taxes online free 3. File federal and state taxes online free   Exenciones Personales y por Dependientes Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: ExencionesExenciones Personales Exenciones por Dependientes Hijo Calificado Pariente Calificado Eliminación gradual por fases de la exención Números de Seguro Social para DependientesNacimiento y fallecimiento en el año 2013. File federal and state taxes online free Número de identificación personal del contribuyente del Servicio de Impuestos Internos. File federal and state taxes online free Números de identificación del contribuyente en proceso de adopción. File federal and state taxes online free Qué Hay de Nuevo Cantidad de la exención. File federal and state taxes online free  La cantidad que puede deducir por cada exención ha aumentado de $3,800 en el año 2012 a $3,900 para el año 2013. File federal and state taxes online free Eliminación gradual por fases de la exención. File federal and state taxes online free  Usted pierde al menos parte del beneficio tributario de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. File federal and state taxes online free Para el año 2013, esta cantidad es $150,000 para una persona casada que presenta la declaración separada, $250,000 para una persona que presenta la declaración como soltero, $275,000 para una persona que presenta la declaración como cabeza de familia y $300,000 para las personas casadas que presentan la declaración conjunta o para las personas que presentan la declaración como viudo que reúne los requisitos. File federal and state taxes online free Vea Eliminación gradual por fases de la exención , más adelante. File federal and state taxes online free Introduction En este capítulo se explicarán los siguientes temas: Exenciones personales: Usted, por lo general, puede tomar una exención por usted mismo y, si está casado, una en el caso de su cónyuge. File federal and state taxes online free Exenciones por dependientes: Normalmente puede tomar una exención por cada uno de sus dependientes. File federal and state taxes online free Un “dependiente” es su hijo calificado o pariente calificado. File federal and state taxes online free Si usted tiene el derecho de reclamar una exención por un dependiente, ese dependiente no puede reclamar una exención personal en su propia declaración de impuestos. File federal and state taxes online free Eliminación gradual por fases de la exención: Su deducción se reduce si su ingreso bruto ajustado es mayor que cierta cantidad. File federal and state taxes online free Requisito del número de Seguro Social para dependientes: Usted tiene que anotar el número de Seguro Social (SSN, por sus siglas en inglés) de todo dependiente para el cual reclama una exención. File federal and state taxes online free Deducción. File federal and state taxes online free   Las exenciones reducen su ingreso tributable. File federal and state taxes online free Puede deducir $3,900 por cada exención que reclama en el año 2013. File federal and state taxes online free Pero, podría perder al menos parte de la cantidad en dólares de sus exenciones si su ingreso bruto ajustado es mayor que cierta cantidad. File federal and state taxes online free Vea Eliminación gradual por fases de la exención , más adelante. File federal and state taxes online free Cómo se pueden reclamar exenciones. File federal and state taxes online free    La manera de reclamar una exención en su declaración de impuestos depende de qué formulario se utilice para presentar su declaración de impuestos. File federal and state taxes online free    Si usted presenta el Formulario 1040EZ, la cantidad de la exención se suma a la cantidad de la deducción estándar y se anota el resultado en la línea 5. File federal and state taxes online free    Si usted presenta el Formulario 1040A complete las líneas 6a a 6d. File federal and state taxes online free El número total de exenciones que usted puede declarar es el total que aparece en el recuadro de la línea 6d. File federal and state taxes online free También complete la línea 26. File federal and state taxes online free   Si presenta el Formulario 1040, complete las líneas 6a a 6d. File federal and state taxes online free El número de exenciones que puede reclamar es el total que aparece en el recuadro de la línea 6d. File federal and state taxes online free También complete la línea 42. File federal and state taxes online free Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés Formulario (e Instrucciones) 2120 Multiple Support Declaration (Declaración de manutención múltiple), en inglés 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent (Renuncia/revocación a de la reclamación de la exención para un hijo de padres divorciados o separados), en inglés Exenciones Hay dos categorías de exenciones que usted puede tomar: Las personales (por usted y por su  cónyuge) y Aquéllas por dependientes. File federal and state taxes online free Aunque la cantidad de exención para cada categoría es igual ($3,900 para 2013), los requisitos que corresponden son distintos para cada una. File federal and state taxes online free Exenciones Personales Usualmente, usted puede declarar una exención por sí mismo y, si es casado, quizás una por su cónyuge. File federal and state taxes online free Éstas se denominan “exenciones personales”. File federal and state taxes online free Su Propia Exención Usted puede tomar una exención en su caso, a menos que otro contribuyente pueda reclamarlo como dependiente. File federal and state taxes online free Si otro contribuyente tiene derecho a reclamarlo como dependiente, usted no puede reclamar una exención para si mismo aun cuando el otro contribuyente realmente no lo reclame a usted como dependiente. File federal and state taxes online free Exención de su Cónyuge A su cónyuge nunca se le considera su dependiente. File federal and state taxes online free Declaración conjunta. File federal and state taxes online free   En una declaración conjunta usted puede reclamar una exención por usted y otra por su cónyuge. File federal and state taxes online free Declaración por separado. File federal and state taxes online free   Si usted presenta una declaración por separado, puede reclamar la exención de su cónyuge sólo si éste no tiene ingreso bruto, no presenta una declaración de impuestos y no era dependiente de otro contribuyente. File federal and state taxes online free Éste será el caso aun si el otro contribuyente en realidad no reclama a su cónyuge como dependiente. File federal and state taxes online free También será el caso si su cónyuge es extranjero no residente; en ese caso, para propósitos tributarios de los Estados Unidos su cónyuge no puede tener un ingreso bruto. File federal and state taxes online free Tampoco presentar una declaración de impuestos ni ser dependiente de otro contribuyente. File federal and state taxes online free Fallecimiento del cónyuge. File federal and state taxes online free   Si su cónyuge falleció durante el año y usted presenta una declaración conjunta con el cónyuge fallecido, generalmente puede reclamar la exención de su cónyuge conforme a ciertas reglas que se acaban de explicar en la sección Declaración conjunta . File federal and state taxes online free Si presenta la declaración por separado, quizás pueda reclamar la exención de su cónyuge conforme a las reglas explicadas en Declaración por separado . File federal and state taxes online free   Si se volvió a casar durante el año, no podrá tomar una exención por su cónyuge fallecido. File federal and state taxes online free   Si usted es cónyuge sobreviviente sin ingreso bruto y se vuelve a casar en el año en que falleció su cónyuge, puede ser reclamado como exención en la declaración por separado final de su cónyuge fallecido y también en la declaración por separado de su nuevo cónyuge para ese año. File federal and state taxes online free Si presenta una declaración conjunta con su nuevo cónyuge, a usted lo pueden reclamar como exención sólo en esa declaración. File federal and state taxes online free Cónyuge divorciado o separado. File federal and state taxes online free   Si obtuvo un fallo final de divorcio o de manutención por separación durante el año, usted no puede tomar la exención de su ex cónyuge. File federal and state taxes online free Esta regla es aplicable aun si usted proveyó toda la manutención de su ex cónyuge. File federal and state taxes online free Exenciones por Dependientes A usted se le permite una exención por cada persona que pueda reclamar como dependiente. File federal and state taxes online free Puede reclamar una exención por un dependiente aun cuando éste presente una declaración de impuestos. File federal and state taxes online free El término “dependiente” significa: Un hijo calificado o Un pariente calificado. File federal and state taxes online free Los términos “ Hijo Calificado ” y “ Pariente Calificado ” se definen más adelante. File federal and state taxes online free Usted puede reclamar una exención por un hijo calificado o un pariente calificado únicamente si se satisfacen los tres requisitos siguientes: Requisito de Dependiente del Contribuyente. File federal and state taxes online free Requisito de la Declaración Conjunta. File federal and state taxes online free Requisito de Ciudadanía o Residencia. File federal and state taxes online free Estos tres requisitos se explican en detalle más adelante. File federal and state taxes online free Todos los requisitos para poder reclamar una exención de dependencia se resumen en la Tabla 3-1. File federal and state taxes online free Dependiente al que no se le permite declarar su exención personal. File federal and state taxes online free Si usted puede reclamar una exención por un dependiente suyo, dicho dependiente no puede reclamar su exención personal en su propia declaración de impuestos. File federal and state taxes online free Esto es así aun cuando usted no reclame la exención por ese dependiente en su declaración. File federal and state taxes online free Además, esto también es así si la exención por el dependiente en la declaración suya se reduce o se elimina conforme a la regla de la eliminación por fases, descrita bajo el tema titulado Eliminación gradual por fases de la exención , más adelante. File federal and state taxes online free Amas de llave, criados o sirvientes. File federal and state taxes online free   Si estas personas trabajan para usted, no puede declarar exenciones por ellas. File federal and state taxes online free Crédito tributario por hijos. File federal and state taxes online free   Usted podría tener derecho al crédito tributario por hijos basado en cada hijo calificado que tenga menos de 17 años de edad al final del año si usted reclama una exención por dicho hijo en su declaración. File federal and state taxes online free Para más información, vea el capítulo 34. File federal and state taxes online free Tabla 3-1. File federal and state taxes online free Puntos Clave de los Requisitos para Reclamar la Exención por un Dependiente Precaución. File federal and state taxes online free Esta tabla sirve sólo como un repaso de los requisitos. File federal and state taxes online free Para más detalles, vea el resto de este capítulo. File federal and state taxes online free Usted no puede reclamar ningún dependiente si usted (o su cónyuge, en el caso de que presenten una declaración conjunta), puede ser reclamado como dependiente de otro contribuyente. File federal and state taxes online free   Usted no puede reclamar como dependiente a una persona casada que presente una declaración conjunta, a menos que esa declaración conjunta sea únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. File federal and state taxes online free   Usted no puede reclamar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. File federal and state taxes online free UU. File federal and state taxes online free , o residente de Canadá o México. File federal and state taxes online free 1  Usted no puede reclamar a una persona como dependiente, a menos que esa persona sea hijo calificado o pariente calificado suyo. File federal and state taxes online free   Requisitos para Poder Ser Hijo Calificado Requisitos para Poder Ser Pariente Calificado El hijo tiene que ser su hijo o hija, hijastro o hijastra, hijo de crianza, hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o descendiente de cualquiera de éstos. File federal and state taxes online free   El hijo tiene que tener: (a) menos de 19 años al terminar el año y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta), (b) menos de 24 años al final del año, ser estudiante y ser menor que usted (o al cónyuge de usted, si presentan una declaración conjunta) o (c) cualquier edad si está total y permanentemente incapacitado. File federal and state taxes online free   El hijo tiene que haber vivido con usted durante más de la mitad del año. File federal and state taxes online free 2  El hijo no puede haber contribuido más de la mitad de su propia manutención durante el año. File federal and state taxes online free   El hijo no va a presentar una declaración conjunta para el año (a menos que la declaración conjunta se presente sólo para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado). File federal and state taxes online free   La persona no puede ser el hijo calificado de usted ni el hijo calificado de ningún otro contribuyente. File federal and state taxes online free    La persona tiene que estar (a) emparentada con usted de una de las maneras enumeradas bajo Parientes que no tienen que vivir con usted o (b) tiene que haber vivido con usted como miembro de su unidad familiar durante todo el año2 (y su relación no puede violar las leyes locales). File federal and state taxes online free    El ingreso bruto anual de la persona tiene que ser menos de $3,900. File federal and state taxes online free 3  Usted tiene que contribuir más de la mitad de la manutención total de la persona durante el año. File federal and state taxes online free 4  Si el hijo reúne los requisitos para ser hijo calificado de más de una persona, usted tiene que ser la persona con derecho a reclamarlo como hijo calificado. File federal and state taxes online free Vea el Requisito Especial para el Hijo Calificado de Más de una Persona para averiguar cuál persona es la persona que tiene el derecho de reclamar al hijo como hijo calificado. File federal and state taxes online free   1Hay una excepción para ciertos hijos adoptivos. File federal and state taxes online free 2Hay excepciones para ausencias temporales, los hijos que nacieron o murieron durante el año, los hijos de padres divorciados o separados (o padres que no viven juntos) e hijos secuestrados. File federal and state taxes online free 3Hay una excepción si la persona está incapacitada y recibe ingresos de un taller protegido para el empleo de incapacitados. File federal and state taxes online free 4Hay excepciones para acuerdos de manutención múltiple, hijos de padres divorciados o separados o (padres que no viven juntos) e hijos secuestrados. File federal and state taxes online free Requisito de Dependiente del Contribuyente Si otra persona puede reclamarlo como dependiente, usted no puede reclamar a nadie más como dependiente. File federal and state taxes online free Esto es así aun cuando tenga un hijo calificado o pariente calificado; no puede reclamar a tal persona como dependiente. File federal and state taxes online free Si usted presenta una declaración conjunta y su cónyuge puede ser reclamado como dependiente por otra persona, ustedes dos no pueden reclamar la exención de ningún dependiente en su declaración conjunta. File federal and state taxes online free Requisito de la Declaración Conjunta Por lo general, no puede reclamar una exención de dependencia de una persona casada si ésta presenta una declaración conjunta. File federal and state taxes online free Excepción. File federal and state taxes online free   Usted puede reclamar una excepción para una persona que presenta una declaración conjunta si esa persona y su cónyuge presentan la declaración únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. File federal and state taxes online free Ejemplo 1. File federal and state taxes online free Hijo que presenta una declaración conjunta. File federal and state taxes online free Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. File federal and state taxes online free El esposo ganó $25,000 en el año. File federal and state taxes online free La pareja presenta una declaración conjunta. File federal and state taxes online free Usted no puede tomar una exención por su hija. File federal and state taxes online free Ejemplo 2. File federal and state taxes online free Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido. File federal and state taxes online free Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. File federal and state taxes online free A ninguno de los dos se le requiere presentar una declaración de impuestos. File federal and state taxes online free Ellos no tienen hijos. File federal and state taxes online free Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. File federal and state taxes online free La excepción para el requisito de la declaración conjunta es aplicable, así que usted no pierde el derecho de reclamar una exención por su hijo y otra por la esposa de éste sólo porque ellos han presentado una declaración conjunta. File federal and state taxes online free Puede reclamar exenciones por cada uno de ellos si cumple con todos los demás requisitos. File federal and state taxes online free Ejemplo 3. File federal and state taxes online free Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. File federal and state taxes online free La situación es igual a la del Ejemplo 2, salvo que ningún impuesto fue retenido de los pagos de su hijo. File federal and state taxes online free Ni a él ni a su esposa se les requiere presentar una declaración de impuestos. File federal and state taxes online free Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses por $124 y recibir un reembolso por esa misma cantidad. File federal and state taxes online free Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. File federal and state taxes online free La excepción del requisito de la declaración conjunta no es aplicable. File federal and state taxes online free Usted no puede tomar una exención por ninguno de ellos. File federal and state taxes online free Requisito de Ciudadanía o Residencia Usted no puede declarar a una persona como dependiente a menos que esa persona sea ciudadana, residente extranjero o nacional de los EE. File federal and state taxes online free UU. File federal and state taxes online free , o residente de Canadá o México. File federal and state taxes online free No obstante, hay una excepción para ciertos hijos adoptivos, la cual se explica a continuación. File federal and state taxes online free Excepción por un hijo adoptivo. File federal and state taxes online free   Si usted es ciudadano estadounidense o nacional estadounidense que ha adoptado legalmente a un hijo que no es ciudadano, extranjero residente ni nacional estadounidense, se satisface este requisito si el hijo vivió con usted como miembro de su unidad familiar durante todo el año. File federal and state taxes online free Esta excepción también corresponde si el hijo fue colocado en su hogar legalmente para una adopción legítima. File federal and state taxes online free Lugar de residencia de un hijo. File federal and state taxes online free   Los hijos, por regla general, son ciudadanos o residentes del país de sus padres. File federal and state taxes online free   Si usted era de ciudadanía estadounidense cuando nació su hijo, el hijo puede ser de ciudadanía estadounidense aun cuando el otro padre o madre sea extranjero no residente y el hijo haya nacido en un país extranjero. File federal and state taxes online free Si es así, se satisface este requisito. File federal and state taxes online free Lugar de residencia de estudiantes extranjeros. File federal and state taxes online free   Los estudiantes extranjeros que se encuentren en este país conforme a un programa calificado internacional de intercambio educativo y vivan en hogares estadounidenses durante un período temporal, por lo general no son residentes de los Estados Unidos. File federal and state taxes online free Tampoco satisfacen el requisito de ciudadanía o residencia. File federal and state taxes online free Usted no puede reclamar exenciones por ellos. File federal and state taxes online free No obstante, si dejó que un estudiante extranjero viviera en su hogar, tal vez pueda tomar una deducción por concepto de donaciones caritativas. File federal and state taxes online free Vea Gastos Pagados a Nombre de un Estudiante que Vive con Usted , en el capítulo 24. File federal and state taxes online free Nacionales estadounidenses. File federal and state taxes online free   Un “nacional estadounidense” es una persona que, a pesar de no ser ciudadano estadounidense, debe su lealtad a los Estados Unidos. File federal and state taxes online free Los nacionales estadounidenses incluyen a los residentes de la Samoa Estadounidense y de las Islas Marianas del Norte que optaron por tener nacionalidad estadounidense en vez de hacerse ciudadanos de los Estados Unidos. File federal and state taxes online free Hijo Calificado Hay cinco requisitos que tienen que cumplirse para que un hijo pueda ser hijo calificado. File federal and state taxes online free Estos cinco requisitos son: Parentesco, Edad, Residencia, Manutención y Declaración Conjunta. File federal and state taxes online free A continuación se explican dichos requisitos. File federal and state taxes online free Si el hijo reúne los cinco requisitos para ser hijo calificado de más de una persona, se aplicará un requisito especial para determinar cuál persona puede tratar al hijo como hijo calificado. File federal and state taxes online free Vea Requisito Especial para el Hijo Calificado de Más de una Persona , más adelante. File federal and state taxes online free Requisito de Parentesco Para cumplir este requisito, un hijo tiene que ser: Su hijo o hija, hijastro o hijastra, hijo de crianza o un descendiente de cualquiera de éstos (por ejemplo, su nieto) o Su hermano, hermana, medio hermano, media hermana, hermanastro, hermanastra o un descendiente de cualquiera de éstos (por ejemplo, su sobrino o sobrina). File federal and state taxes online free Hijo adoptivo. File federal and state taxes online free   A un hijo adoptivo se le trata siempre como hijo propio. File federal and state taxes online free El término “hijo adoptivo” se refiere a un hijo que fue colocado en su hogar legalmente para su adopción legítima. File federal and state taxes online free Hijo de crianza. File federal and state taxes online free   Un “hijo de crianza” es aquella persona que ha sido colocada en su hogar por una agencia autorizada para la colocación de hijos o por decisión, fallo u otra orden de cualquier tribunal de jurisdicción competente. File federal and state taxes online free Requisito de Edad Para cumplir este requisito, un hijo tiene que ser: Menor de 19 años de edad al final del año y ser menor que usted (o su cónyuge, si presentan una declaración conjunta), Un estudiante menor de 24 años de edad al final del año y ser menor que usted (o que el cónyuge de usted, si presentan una declaración conjunta) o Total y permanentemente incapacitado en cualquier momento del año, sin que importe la edad. File federal and state taxes online free Ejemplo. File federal and state taxes online free Su hijo cumplió 19 años de edad el 10 de diciembre. File federal and state taxes online free A no ser que estuviera total y permanentemente incapacitado o fuera un estudiante, su hijo no satisface el requisito de edad porque no tenía menos de 19 años al final del año. File federal and state taxes online free El hijo tiene que ser menor que usted o su cónyuge. File federal and state taxes online free   Para poder ser hijo calificado, un hijo que no está total y permanentemente incapacitado tiene que ser menor que usted. File federal and state taxes online free Sin embargo, si es casado que presenta una declaración conjunta, su hijo tiene que ser menor que usted o que el cónyuge de usted pero no tiene que ser menor que ambos cónyuges. File federal and state taxes online free Ejemplo 1: Hijo que no es menor que usted o su cónyuge. File federal and state taxes online free Su hermano de 23 años, que es un estudiante y no es casado, vive con usted y su cónyuge. File federal and state taxes online free El no está incapacitado. File federal and state taxes online free Usted y su cónyuge tienen ambos 21 años de edad y presentan una declaración conjunta. File federal and state taxes online free Su hermano no es su hijo calificado porque no es menor que usted o el cónyuge de usted. File federal and state taxes online free Ejemplo 2: Hijo que es menor que el cónyuge de usted pero no es menor que usted. File federal and state taxes online free Los hechos son iguales a los del Ejemplo 1, excepto que su cónyuge tiene 25 años. File federal and state taxes online free Como su hermano es menor que su cónyuge, y usted y su cónyuge van a presentar una declaración conjunta, su hermano es su hijo calificado, aunque él no sea menor que usted. File federal and state taxes online free Definición del término “estudiante”. File federal and state taxes online free   Para reunir los requisitos para considerarse estudiante, durante algún momento de 5 meses del año natural, sean cuales sean, su hijo tiene que cumplir uno de los siguientes requisitos: Un estudiante a tiempo completo en una escuela que tenga un personal docente permanente, un programa de estudios y la asistencia fija de un estudiantado matriculado a tiempo completo o Un estudiante que asiste a tiempo completo a un curso de capacitación agrícola en el terreno ofrecido por una escuela que sea del tipo que se describe en el apartado (1) anteriormente, o que asiste a un curso de este tipo ofrecido por una agencia del estado, condado o gobierno local. File federal and state taxes online free Los 5 meses naturales no tienen que ser consecutivos. File federal and state taxes online free Estudiante a tiempo completo. File federal and state taxes online free   Se entiende por “estudiante a tiempo completo” el estudiante matriculado por el número de horas y cursos que el “establecimiento docente” (escuela) considere como asistencia a tiempo completo. File federal and state taxes online free Definición del término “escuela”. File federal and state taxes online free   El término “escuela” abarca escuelas primarias, escuelas secundarias de primer o segundo ciclo (junior/senior high schools), escuelas universitarias (colleges), universidades o escuelas politécnicas, profesionales e industriales. File federal and state taxes online free Sin embargo, este término no abarca los cursos de capacitación en el empleo, los centros de enseñanza por correspondencia o las escuelas que ofrecen cursos sólo por Internet. File federal and state taxes online free Estudiantes de escuela superior vocacional. File federal and state taxes online free   Los estudiantes de escuelas superiores vocacionales que trabajan en “empleos de cooperación” (co-op) en industrias privadas como parte de la capacitación práctica y en el aula de un curso de estudio fijo de una escuela se consideran estudiantes a tiempo completo. File federal and state taxes online free Total y permanentemente incapacitado. File federal and state taxes online free   Se considera que su hijo está total y permanentemente incapacitado si ambas condiciones siguientes le corresponden: El hijo no puede dedicarse a ninguna actividad remunerada de mayor importancia a causa de una condición física o mental. File federal and state taxes online free Un médico determina que dicha condición ha durado u opina que va a durar continuamente durante por lo menos un año o que puede terminar en la muerte del hijo. File federal and state taxes online free Requisito de Residencia Para satisfacer este requisito, su hijo tiene que haber vivido con usted durante más de la mitad del año. File federal and state taxes online free Hay excepciones para ausencias temporales, hijos que nacieron o murieron ese año, hijos secuestrados e hijos de padres divorciados o separados. File federal and state taxes online free Ausencias temporales. File federal and state taxes online free   Se considera que su hijo ha vivido con usted durante períodos de tiempo cuando uno de ustedes, o ambos, se ausentan temporalmente debido a circunstancias especiales, tales como: Enfermedad, Estudios, Negocios, Vacaciones o Servicio militar. File federal and state taxes online free Su hijo también se considera que vivió con usted durante todo período de tiempo en que haya estado recluido en el hospital después de su nacimiento si el hijo, de no haber estado recluido, hubiera vivido con usted durante ese período de tiempo. File federal and state taxes online free Fallecimiento o nacimiento de un hijo. File federal and state taxes online free   Se considera que un hijo que nació o falleció durante el año vivió con usted durante más de la mitad del año si su hogar fue el hogar del hijo por más de la mitad del período de tiempo en el cual estuvo vivo ese año. File federal and state taxes online free Hijo que nació vivo. File federal and state taxes online free   Usted quizás pueda declarar una exención si su hijo nació vivo durante el año aun si el hijo vivió sólo por un momento. File federal and state taxes online free La ley estatal o local tiene que tratar al hijo como si hubiera nacido vivo. File federal and state taxes online free Tiene que haber prueba de un nacimiento viable (vivo) demostrado en un documento oficial, tal como un acta de nacimiento. File federal and state taxes online free El hijo tiene que ser su hijo calificado o su pariente calificado y también se tienen que satisfacer todos los demás requisitos para que pueda reclamar una exención de dependencia por él o ella. File federal and state taxes online free Hijo que nació muerto. File federal and state taxes online free   Usted no puede declarar una exención por un hijo que nació muerto. File federal and state taxes online free Hijos secuestrados. File federal and state taxes online free   Usted puede considerar que su hijo ha satisfecho el requisito de residencia, aun si el hijo ha sido secuestrado. File federal and state taxes online free Vea la Publicación 501, Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estandar e información para la presentación de la declaración), en inglés, para detalles. File federal and state taxes online free Hijos de padres divorciados o separados (o padres que no viven juntos). File federal and state taxes online free   En la mayoría de los casos, debido al requisito de residencia, un hijo de padres divorciados o separados es el hijo calificado del padre o de la madre con custodia. File federal and state taxes online free Sin embargo, el hijo será tratado como el hijo calificado del padre o de la madre que no tiene custodia si se cumplen las cuatro condiciones que se mencionan a continuación: Los padres: Están divorciados o legalmente separados por medio de un fallo de divorcio o de manutención por separación judicial, Están separados conforme a un acuerdo escrito de separación o No vivieron juntos en ningún momento durante los últimos 6 meses del año, aunque no estén o no hayan estado casados. File federal and state taxes online free El hijo recibió de sus padres más de la mitad de la manutención total para el año. File federal and state taxes online free Uno o ambos padres tienen la custodia del hijo durante más de la mitad del año natural. File federal and state taxes online free Cualquiera de las siguientes afirmaciones es cierta: El padre o la madre que tiene custodia firma una declaración por escrito, la cual se explica más adelante, afirmando que él o ella no declarará al hijo como dependiente para el año, y el padre o la madre que no tiene custodia adjunta esta declaración escrita a su declaración de impuestos. File federal and state taxes online free (Si el fallo o acuerdo entró en vigencia después de 1984 y antes de 2009, vea Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009 , más adelante. File federal and state taxes online free Si el fallo o acuerdo entró en vigencia después de 2008, vea Fallo de divorcio o acuerdo de separación dictado después de 2008 , más adelante). File federal and state taxes online free Un fallo de divorcio o de manutención por separación judicial o un acuerdo escrito de separación vigentes antes de 1985, y que corresponda al año 2013, dispone que el padre o la madre que no tiene custodia puede reclamar al hijo como dependiente, el fallo o acuerdo no se cambió después de 1984 para decir que el padre o la madre que no tiene custodia no puede reclamar al hijo como dependiente, y que el padre o la madre que no tiene custodia contribuye por lo menos $600 de la manutención del hijo durante el año. File federal and state taxes online free Padre o madre con custodia y padre o madre sin custodia. File federal and state taxes online free   El padre o madre que tiene custodia es aquél o aquélla con quien el hijo convivió la mayor cantidad de noches durante el año. File federal and state taxes online free El otro padre o madre es aquél o aquélla sin custodia. File federal and state taxes online free   Si los padres se divorciaron o se separaron durante el año y el hijo vivió con ambos antes de la separación, el padre o la madre con custodia es aquél o aquélla con quien el hijo vivió la mayor cantidad de noches el resto de ese mismo año. File federal and state taxes online free   Se considera que un hijo vivió con su padre o madre por una noche si el hijo durmió: En el hogar de ese padre o madre, a pesar de que el padre o la madre no esté presente o En compañía de su padre o madre, cuando el hijo no duerme en el hogar de su padre o madre (por ejemplo, cuando toman vacaciones juntos). File federal and state taxes online free Igual cantidad de noches. File federal and state taxes online free    Si el hijo vivió con su padre o madre por igual cantidad de noches durante el año, el padre o la madre con custodia es aquél que tiene el mayor ingreso bruto ajustado (AGI, por sus siglas en inglés). File federal and state taxes online free Diciembre 31. File federal and state taxes online free   Se considera que la noche del 31 de diciembre es parte del año en el cual esa noche comienza. File federal and state taxes online free Por ejemplo, la noche del 31 de diciembre de 2013 es parte del año 2013. File federal and state taxes online free Hijo emancipado. File federal and state taxes online free   Si un hijo está emancipado según la ley estatal, se considera que el hijo no vivió con su padre o madre. File federal and state taxes online free Vea el Ejemplo 5 y el Ejemplo 6. File federal and state taxes online free Ausencias. File federal and state taxes online free   Si en una noche en particular un hijo no vivió con su padre o madre (porque, por ejemplo, pasó la noche en la casa de un amigo), se considera que el hijo vivió esa noche con el padre o la madre con quien normalmente hubiera vivido esa noche excepto por esta ausencia. File federal and state taxes online free Si no puede determinarse con cuál de los padres el hijo normalmente hubiera vivido o si el hijo no hubiese vivido esa noche con su padre o con su madre, para esa noche se considera que el hijo no vivió con su padre ni con su madre. File federal and state taxes online free Padres que trabajan durante la noche. File federal and state taxes online free   Si, por razón del horario de trabajo del padre o la madre, un hijo vive por mayor cantidad de días pero no las noches con el padre o la madre que trabaja durante la noche, ese padre o esa madre se considera el padre o la madre con custodia. File federal and state taxes online free Durante la jornada escolar, se considera que el hijo vive en la residencia primaria que aparece indicada en los registros de la escuela. File federal and state taxes online free Ejemplo 1: Hijo que vive con su padre o su madre por la mayor cantidad de noches. File federal and state taxes online free Usted y el padre o la madre de su hijo están divorciados. File federal and state taxes online free En el año 2013, su hijo vivió con usted por 210 noches y con su otro padre o madre por 155 noches. File federal and state taxes online free Usted tiene la custodia de su hijo. File federal and state taxes online free Ejemplo 2: Hija en campamento. File federal and state taxes online free En el año 2013, su hija vivió con cada padre o madre en semanas alternas. File federal and state taxes online free En el verano participó por seis semanas en el campamento de verano. File federal and state taxes online free Durante su estadía en el campamento, se considera que ella vivió con usted por 3 semanas y con su padre o madre, su ex cónyuge, por 3 semanas porque ésos serían los períodos que ella hubiese vivido con cada uno de ustedes de no haber participado en el campamento de verano. File federal and state taxes online free Ejemplo 3: Hijo que vivió con su padre y su madre por igual cantidad de días. File federal and state taxes online free Su hijo vivió con usted 180 noches durante el año y vivió la misma cantidad de noches con su otro padre o madre, el ex cónyuge de usted. File federal and state taxes online free Su ingreso bruto ajustado es $40,000. File federal and state taxes online free El ingreso bruto ajustado de su ex cónyuge es $25,000. File federal and state taxes online free Se le considera a usted como el padre o la madre con custodia de su hijo porque tiene el mayor ingreso bruto ajustado. File federal and state taxes online free Ejemplo 4: Hijo que vive con su padre o madre pero el otro padre o madre está viviendo allí. File federal and state taxes online free Normalmente su hijo vive con usted durante la semana y con su otro padre o madre, el ex cónyuge de usted, cada otro fin de semana. File federal and state taxes online free Usted se enferma y lo hospitalizan. File federal and state taxes online free El otro padre o madre vive en la casa de usted con su hijo por 10 días consecutivos mientras usted está hospitalizado. File federal and state taxes online free Se considera que su hijo vivió con usted durante el período de 10 días en que usted estaba en el hospital porque su hijo vivió en su hogar. File federal and state taxes online free Ejemplo 5: Hijo emancipado en el mes de mayo. File federal and state taxes online free Cuando su hijo cumplió 18 años de edad en el mes de mayo de 2013, está emancipado según la ley del estado donde vive. File federal and state taxes online free Por lo tanto, se considera que él no vivió con su padre o madre por más de la mitad del año. File federal and state taxes online free El requisito especial para hijos de padres divorciados o separados no es aplicable. File federal and state taxes online free Ejemplo 6: Hijo emancipado en el mes de agosto. File federal and state taxes online free Su hija vive con usted desde el 1 de enero de 2013 hasta el 31 de mayo de 2013 y vive con su otro padre o madre, el ex cónyuge de usted, desde el 1 de junio de 2013 hasta el final de año. File federal and state taxes online free Ella cumple 18 años de edad y será emancipada según la ley estatal el 1 de agosto de 2013. File federal and state taxes online free Como se considera que ella no vivió con su padre o madre a partir del 1 de agosto, será tratada como si hubiera vivido con usted la mayor cantidad de noches del año 2013. File federal and state taxes online free Usted es el padre o la madre que tiene custodia. File federal and state taxes online free Declaración escrita. File federal and state taxes online free    El padre o la madre con custodia puede usar el Formulario 8332 o una declaración similar (que contenga la misma información requerida por el formulario) para hacer la declaración escrita a fin de ceder la exención al padre o a la madre sin custodia. File federal and state taxes online free El padre o la madre sin custodia tiene que adjuntar el formulario o declaración escrita a su declaración de impuestos. File federal and state taxes online free   La exención puede otorgarse por 1 año, por un número de años especificados (por ejemplo, años alternos), o por todos los años futuros (subsiguientes), como se especifique en la declaración. File federal and state taxes online free Fallo de divorcio o acuerdo de separación dictados después de 1984 y antes de 2009. File federal and state taxes online free   Si el fallo de divorcio o de manutención por separación judicial entró en vigencia después de 1984 y antes de 2009, el padre o la madre sin custodia quizás pueda adjuntar ciertas páginas correspondientes del fallo de divorcio o de manutención por separación judicial en lugar del Formulario 8332. File federal and state taxes online free El fallo o acuerdo tiene que incluir las tres declaraciones siguientes: El padre o la madre sin custodia puede declarar al hijo como dependiente sin tener en cuenta condición alguna, tal como el pago de manutención. File federal and state taxes online free El padre o la madre con custodia no declarará al hijo como dependiente para ese año. File federal and state taxes online free Los años en los que el padre o la madre sin custodia (en vez del padre o de la madre con custodia), puede declarar al hijo como dependiente. File federal and state taxes online free   El padre o la madre sin custodia tiene que adjuntar a su declaración de impuestos las siguientes páginas del fallo o acuerdo: La primera página (escriba el número de Seguro Social del otro padre en esta página). File federal and state taxes online free Las páginas que incluyen toda la información identificada anteriormente en los puntos (1) al (3). File federal and state taxes online free La página con la firma del otro padre o madre y la fecha del acuerdo. File federal and state taxes online free Fallo de divorcio o acuerdo de separación dictado después de 2008. File federal and state taxes online free   El padre o la madre sin custodia no puede adjuntar páginas del fallo de divorcio o acuerdo de separación en lugar del Formulario 8332 si el fallo o acuerdo entró en vigencia después de 2008. File federal and state taxes online free El padre o la madre con custodia tiene que firmar el Formulario 8332 o una declaración similar cuyo único propósito es ceder la reclamación de exención del padre o de la madre con custodia en base de ese hijo, y el padre o la madre sin custodia tendrá que adjuntar a su declaración de impuestos una copia del formulario o de la declaración similar (que contenga la misma información requerida en el formulario). File federal and state taxes online free El formulario o la declaración escrita tiene que indicar que el padre o la madre con custodia cede la reclamación de exención por el hijo sin condición alguna. File federal and state taxes online free Por ejemplo, la cesión no puede otorgarse a condición de que el padre o la madre sin custodia pague la manutención del hijo. File federal and state taxes online free El padre o la madre que no tiene custodia tiene que adjuntar la información requerida a su declaración de impuestos aunque haya sido presentada junto con una declaración de impuestos en un año anterior. File federal and state taxes online free Revocación de la cesión a la reclamación de la exención. File federal and state taxes online free   El padre o la madre con custodia puede revocar la cesión a la reclamación de la exención otorgada anteriormente al padre o a la madre sin custodia en el Formulario 8332 o en una declaración similar. File federal and state taxes online free Para que la revocación sea vigente para el año 2013, el padre o la madre con custodia tiene que proveer (o hacer un esfuerzo razonable para proveer) un aviso por escrito de la revocación al padre o a la madre sin custodia en el año 2012 o antes. File federal and state taxes online free El padre o la madre con custodia puede llenar la Parte III del Formulario 8332 para ese propósito y tiene que adjuntar una copia de la revocación a su declaración por cada año que reclame al hijo como dependiente debido a la revocación. File federal and state taxes online free Padre o madre que se ha vuelto a casar. File federal and state taxes online free   Si usted vuelve a casarse, se considera que la manutención provista por su nuevo cónyuge ha sido provista por usted. File federal and state taxes online free Padres que nunca se casaron. File federal and state taxes online free   Este requisito especial para padres divorciados o separados corresponde también a los padres que nunca se casaron y que vivieron separados en todo momento de los últimos seis meses del año. File federal and state taxes online free Requisito de Manutención (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede haber provisto más de la mitad de su propia manutención para el año. File federal and state taxes online free Este requisito es distinto al requisito de manutención para poder ser pariente calificado, el cual se describe más adelante. File federal and state taxes online free Sin embargo, para saber lo que se considera y lo que no se considera manutención, vea Requisito de Manutención (Para Poder Ser un Pariente Calificado) , más adelante. File federal and state taxes online free Si no está seguro de si un hijo proveyó más de la mitad de su propia manutención, quizás le interese ver la Hoja de Trabajo 3-1. File federal and state taxes online free Ejemplo. File federal and state taxes online free Usted proveyó $4,000 para la manutención de su hijo de 16 años de edad para el año. File federal and state taxes online free Él tiene un empleo de tiempo parcial y proveyó $6,000 para su propia manutención. File federal and state taxes online free Él proveyó más de la mitad de su propia manutención para el año. File federal and state taxes online free Él no es su hijo calificado. File federal and state taxes online free Pagos y gastos del cuidado de hijos de crianza. File federal and state taxes online free   Los pagos que usted recibe para la manutención de un hijo de crianza de una agencia autorizada para colocar a menores son considerados manutención provista por la agencia. File federal and state taxes online free Igualmente, los pagos que usted recibe para la manutención de un hijo de crianza provistos por un estado o condado son considerados manutención procedente del estado o condado. File federal and state taxes online free   Si usted no ejerce la profesión ni se dedica al negocio de proveer cuidado de crianza y los gastos no reembolsados que pagó de su propio bolsillo para el cuidado de un hijo de crianza se hicieron principalmente para el beneficio de una organización calificada para recibir donaciones caritativas deducibles, en ese caso los gastos son deducibles como donaciones caritativas, pero no son consideradas manutención que usted aportó. File federal and state taxes online free Para más información sobre la deducción de donaciones caritativas, vea el capítulo 24. File federal and state taxes online free Si sus gastos no reembolsados no son deducibles por concepto de donaciones caritativas, se consideran manutención que usted proveyó. File federal and state taxes online free   Si se dedica al negocio o a la profesión de proveer cuidados de crianza, sus gastos no reembolsados no se consideran manutención provista por usted. File federal and state taxes online free Ejemplo 1. File federal and state taxes online free Lorenza, una hija de crianza, vivió con los Herrera durante los 3 últimos meses del año. File federal and state taxes online free Los Herrera cuidaban a Lorenza porque querían adoptarla (aunque no fue colocada en su hogar para adopción). File federal and state taxes online free No proveyeron cuidado en calidad de negocio u ocupación ni tampoco para beneficiar a la agencia que la colocó en su hogar. File federal and state taxes online free Los gastos no reembolsados en los que han incurrido los Herrera no son deducibles como donaciones caritativas pero sí son considerados manutención que los Herrera aportaron a beneficio de Lorenza. File federal and state taxes online free Ejemplo 2. File federal and state taxes online free Usted proveyó $3,000 para la manutención de su hijo de crianza de 10 años de edad para el año. File federal and state taxes online free El gobierno estatal proveyó una cantidad de $4,000, la cual se considera ayuda provista por el estado y no por el hijo. File federal and state taxes online free Vea Manutención provista por el estado (bienestar social, cupones de alimentos, vivienda, etcétera) , más adelante. File federal and state taxes online free Su hijo de crianza no proveyó más de la mitad de su propia manutención para el año. File federal and state taxes online free Becas. File federal and state taxes online free   Una beca recibida por un hijo que es estudiante no se tiene en cuenta al determinar si dicho hijo proveyó más de la mitad de su propia manutención. File federal and state taxes online free Requisito de la Declaración Conjunta (Para Poder Ser un Hijo Calificado) Para satisfacer este requisito, el hijo no puede presentar una declaración conjunta para el año. File federal and state taxes online free Excepción. File federal and state taxes online free   Una excepción al requisito de la declaración conjunta es aplicable si su hijo calificado y el cónyuge de su hijo presentan una declaración conjunta únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. File federal and state taxes online free Ejemplo 1. File federal and state taxes online free Hija que presenta una declaración conjunta. File federal and state taxes online free Usted mantuvo a su hija de 18 años, la cual vivió con usted durante todo el año mientras el esposo de ella estaba en las Fuerzas Armadas. File federal and state taxes online free Él ganó $25,000 en el año. File federal and state taxes online free La pareja presenta una declaración conjunta. File federal and state taxes online free El hecho de que su hija y el esposo de ella presentan una declaración conjunta significa que no es su hija calificada. File federal and state taxes online free Ejemplo 2. File federal and state taxes online free Hijo que presenta una declaración conjunta únicamente para reclamar un reembolso del impuesto retenido sobre el ingreso. File federal and state taxes online free Su hijo de 18 años y la esposa de éste, la cual tiene 17 años, tenían $800 de ingreso por concepto de salarios de trabajos a tiempo parcial y ningún otro ingreso. File federal and state taxes online free A ninguno de los dos se le requiere presentar una declaración de impuestos. File federal and state taxes online free Ellos no tienen hijos. File federal and state taxes online free Los impuestos han sido retenidos de su paga; por lo tanto, presentan una declaración conjunta sólo para obtener un reembolso del impuesto retenido. File federal and state taxes online free La excepción para el requisito de la declaración conjunta es aplicable, así que su hijo puede ser su hijo calificado si se cumplen los demás requisitos. File federal and state taxes online free Ejemplo 3. File federal and state taxes online free Hijo que presenta una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses. File federal and state taxes online free La situación es igual a la del Ejemplo 2 salvo que ningún impuesto fue retenido de la paga de su hijo. File federal and state taxes online free Ni a él ni a su esposa se les requirió presentar una declaración de impuestos. File federal and state taxes online free Sin embargo, ellos presentan una declaración conjunta para reclamar un crédito tributario de oportunidad para los estadounidenses de $124 y recibir un reembolso por esa misma cantidad. File federal and state taxes online free Debido a que el propósito para presentar la declaración es para solicitar el crédito tributario de oportunidad para los estadounidenses, ellos no la presentan únicamente para solicitar un reembolso del impuesto retenido sobre el ingreso o el impuesto estimado pagado. File federal and state taxes online free La excepción del requisito de la declaración conjunta no es aplicable, por lo tanto, su hijo no es un hijo calificado. File federal and state taxes online free Requisito Especial para el Hijo Calificado de Más de una Persona Si su hijo calificado no es hijo calificado de otra persona, este requisito no le corresponde y usted no tiene que leer sobre este tema. File federal and state taxes online free Esto es así también si su hijo no es hijo calificado de otra persona, excepto en el caso del cónyuge de usted con el o la cual usted presenta una declaración conjunta. File federal and state taxes online free Si a un hijo se le trata como hijo calificado del padre o madre que no tiene la custodia conforme a las reglas para los hijos de padres divorciados (o separados o padres que no viven juntos) descritas anteriormente, vea Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos) , más adelante. File federal and state taxes online free A veces, un hijo satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para poder ser un hijo calificado de más de una persona. File federal and state taxes online free Aunque el hijo sea el hijo calificado de cada una de dichas personas, sólo una de ellas puede considerarlo calificado para obtener los siguientes beneficios tributarios (si reúne los requisitos de cada beneficio en cuestión) basado en dicho hijo: La exención por el hijo. File federal and state taxes online free El crédito tributario por hijos. File federal and state taxes online free El estado civil de cabeza de familia para efectos de la declaración. File federal and state taxes online free El crédito por gastos de cuidado de hijos y dependientes. File federal and state taxes online free La exclusión de los ingresos en el caso de los beneficios por cuidado de dependientes. File federal and state taxes online free El crédito por ingreso del trabajo. File federal and state taxes online free La otra persona en cuestión no puede tomar ninguno de esos beneficios basados en este hijo calificado. File federal and state taxes online free Esto quiere decir que ustedes dos no pueden ponerse de acuerdo para dividir los beneficios entre los dos. File federal and state taxes online free La otra persona no puede tomar ninguno de estos beneficios tributarios a menos que tenga un hijo calificado diferente. File federal and state taxes online free Reglas de desempate. File federal and state taxes online free   Para determinar cuál persona puede tratar al hijo como un hijo calificado para reclamar estos seis beneficios tributarios, las siguientes reglas de desempate aplican: Si sólo una de las dos personas es el padre o la madre del hijo, el hijo será tratado como el hijo calificado del padre o la madre. File federal and state taxes online free Si los padres presentan una declaración conjunta el uno con el otro y pueden reclamar al hijo como hijo calificado, el hijo se trata como el hijo calificado de los padres. File federal and state taxes online free Si los padres no presentan una declaración conjunta el uno con el otro, pero ambos padres reclaman al hijo como hijo calificado, el IRS tratará al hijo como hijo calificado del padre o la madre con el cual el hijo haya vivido por más tiempo durante el año. File federal and state taxes online free Si el hijo vivió con su padre o la madre por igual cantidad de tiempo, el IRS tratará al hijo como el hijo calificado del padre o la madre que tenía el mayor ingreso bruto ajustado para ese año. File federal and state taxes online free Si ningún padre o madre puede reclamar al hijo como hijo calificado, el hijo será tratado como el hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año. File federal and state taxes online free Si un padre o madre puede reclamar al hijo como hijo calificado pero ninguno lo reclama, el hijo será tratado como hijo calificado de la persona cuyo ingreso bruto ajustado sea mayor para ese año, pero sólo si esa persona tiene ingreso bruto ajustado mayor que el ingreso bruto ajustado del padre o la madre que pueda reclamar a dicho hijo. File federal and state taxes online free Si los padres del hijo presentan una declaración conjunta el uno con el otro, esta regla se puede aplicar al dividir la combinación del ingreso bruto ajustado en partes iguales entre el padre y la madre. File federal and state taxes online free Vea el Ejemplo 6. File federal and state taxes online free   Sujeto a estas reglas de desempate, usted y la otra persona quizás puedan escoger cuáles de los dos reclamen al hijo como hijo calificado. File federal and state taxes online free Ejemplo 1: Hija que vivió con su madre y abuela. File federal and state taxes online free Usted y su hija Jacinta, de 3 años de edad, vivieron con la madre de usted durante todo el año. File federal and state taxes online free Usted tiene 25 años de edad, es soltera y su ingreso bruto ajustado es $9,000. File federal and state taxes online free El ingreso bruto ajustado de su madre es $15,000. File federal and state taxes online free El padre de Jacinta no vivió con usted ni con su hija. File federal and state taxes online free Usted no ha firmado el Formulario 8332 (o una declaración similar) para ceder la exención de la hija al padre o la madre sin custodia. File federal and state taxes online free Jacinta es hija calificada tanto suya como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto para usted como para la madre de usted. File federal and state taxes online free No obstante, sólo una de ustedes puede reclamar a su hija como dependiente. File federal and state taxes online free Jacinta no es hija calificada de nadie más, incluyendo al padre. File federal and state taxes online free Usted permite que su madre reclame a Jacinta. File federal and state taxes online free Esto quiere decir que la madre de usted podrá reclamar a Jacinta como hija que reúne los requisitos para propósitos de los seis beneficios tributarios enumerados anteriormente si ella tiene derecho a reclamar estos beneficios (y usted no reclama a Jacinta como dependiente o hija calificada para cualquiera de dichos beneficios tributarios). File federal and state taxes online free Ejemplo 2: El padre o la madre tiene un ingreso bruto ajustado mayor que el del abuelo o la abuela. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $18,000. File federal and state taxes online free Como el ingreso bruto ajustado de la madre de usted no es mayor al suyo, ella no puede reclamar a Jacinta. File federal and state taxes online free Sólo usted puede reclamar a Jacinta. File federal and state taxes online free Ejemplo 3: Dos personas declaran a la misma hija. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que tanto usted como su madre reclaman a Jacinta como hija calificada. File federal and state taxes online free En este caso, usted como madre de la hija en cuestión será la única a la que se le permitirá reclamar a Jacinta como hija calificada. File federal and state taxes online free El IRS rechazará la reclamación de su madre a los seis beneficios tributarios listados anteriormente a menos que ella tenga otro hijo calificado. File federal and state taxes online free Ejemplo 4: Hijos calificados divididos entre dos personas. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que usted también tiene dos hijos menores que son hijos calificados tanto de usted como de su madre. File federal and state taxes online free Sólo una de ustedes puede reclamar a cada hijo individualmente. File federal and state taxes online free Sin embargo, si el ingreso bruto ajustado de la madre de usted es mayor que el suyo, usted puede permitir que la madre de usted reclame a uno o más de los hijos. File federal and state taxes online free Por ejemplo, usted puede reclamar a uno de los hijos mientras que su madre puede reclamar a los otros dos. File federal and state taxes online free Ejemplo 5: Contribuyente que es hija calificada. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que usted tiene sólo 18 años de edad y no contribuyó más de la mitad de su propia manutención para el año. File federal and state taxes online free Esto significa que usted es la hija calificada de su madre. File federal and state taxes online free Si ella puede reclamarla a usted como dependiente, entonces usted no puede reclamar a su hija como dependiente según el Requisito de Dependiente del Contribuyente , explicado anteriormente. File federal and state taxes online free Ejemplo 6: Hijo que vive tanto con el padre como la madre y con la abuela. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que usted y el padre de su hija están casados el uno con el otro, viven con su hija y con la madre de usted y tienen un ingreso bruto ajustado de $20,000 en una declaración conjunta. File federal and state taxes online free Si usted y su esposo no reclaman a su hija como hija calificada, la madre de usted la puede reclamar. File federal and state taxes online free Aunque el ingreso bruto ajustado de su declaración conjunta, $20,000, es mayor que el ingreso bruto ajustado de la madre de usted de $15,000, se puede considerar, para este fin, que el ingreso bruto ajustado de usted es $10,000 y el de su cónyuge es $10,000. File federal and state taxes online free Por lo tanto, el ingreso bruto ajustado de la madre de usted, $15,000, sería mayor que cualquier cantidad de ingresos brutos ajustados de cualquiera de los padres que podrían reclamar a su hija. File federal and state taxes online free Ejemplo 7: Padres separados. File federal and state taxes online free Usted, su esposo y su hijo de 10 años de edad vivieron en la misma vivienda hasta el 1 de agosto de 2013, fecha en la que su esposo se marchó de la casa. File federal and state taxes online free Su hijo vivió con usted durante los meses de agosto y septiembre. File federal and state taxes online free Durante el resto del año, su hijo vivió con su esposo, el padre del hijo. File federal and state taxes online free Su hijo es hijo calificado tanto de usted como de su esposo ya que el hijo vivió con cada uno de ustedes durante más de la mitad del año y, además, satisfizo los requisitos de parentesco, edad, manutención y declaración conjunta para cada uno de ustedes. File federal and state taxes online free Como usted y su esposo aún no se habían divorciado, separado legalmente o separado de acuerdo con un fallo de manutención por separación judicial escrito al finalizar el año, el requisito para padres divorciados o separados (o padres que no viven juntos) no aplica en este caso. File federal and state taxes online free Usted y su esposo presentarán una declaración por separado. File federal and state taxes online free Su esposo esta de acuerdo con dejar que usted trate al hijo como hijo calificado. File federal and state taxes online free Esto quiere decir que, si su esposo no lo reclama como hijo calificado, usted puede reclamar a su hijo como hijo calificado para propósitos de la exención de dependencia, el crédito tributario por hijos y a la exclusión de los beneficios por cuidado de dependientes, si reúne los requisitos para cada uno de esos beneficios tributarios. File federal and state taxes online free Sin embargo, usted no puede reclamar el estado civil de cabeza de familia porque usted y su esposo no vivieron separados durante los últimos 6 meses del año. File federal and state taxes online free Por lo tanto, su estado civil para efectos de la declaración (el de usted) es casada que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. File federal and state taxes online free Ejemplo 8: Padres separados declaran al mismo hijo. File federal and state taxes online free La situación es igual a la del Ejemplo 7 , salvo que tanto usted como su esposo reclaman a su hijo como hijo calificado. File federal and state taxes online free En este caso, sólo su esposo tiene el derecho de tratar a su hijo como hijo calificado. File federal and state taxes online free Esto es así porque durante 2013, su hijo vivió con él durante más tiempo de lo que vivió con usted. File federal and state taxes online free Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. File federal and state taxes online free Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para la exclusión de los beneficios por cuidado de dependientes. File federal and state taxes online free Además, ya que usted y su esposo no vivieron separados los últimos 6 meses del año, su esposo, para efectos de la declaración, no puede reclamar el estado civil de cabeza de familia. File federal and state taxes online free Por lo tanto, su estado civil para efectos de la declaración es casado que presenta la declaración por separado, así que no puede reclamar el crédito por ingreso del trabajo ni el crédito por gastos del cuidado de menores y dependientes. File federal and state taxes online free Ejemplo 9: Padres no casados. File federal and state taxes online free Usted, su hijo de 5 años de edad y el padre de su hijo vivieron juntos durante todo el año. File federal and state taxes online free Usted y el padre de su hijo no están casados. File federal and state taxes online free Su hijo es hijo calificado de ambos porque satisfizo los requisitos de parentesco, edad, residencia, manutención y declaración conjunta para cada uno de ustedes. File federal and state taxes online free Su ingreso bruto ajustado (AGI, por sus siglas en inglés) es $12,000 y el del padre de su hijo es $14,000. File federal and state taxes online free El padre de su hijo está de acuerdo con que usted reclame a su hijo como hijo calificado. File federal and state taxes online free Esto quiere decir que usted puede reclamarlo como hijo calificado para la exención de dependencia, crédito tributario por hijos, el estado civil de cabeza de familia para efectos de la declaración, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo si usted tiene derecho a reclamar cada uno de estos beneficios (y si el padre de su hijo no reclama a su hijo como dependiente o dependiente calificado para ninguno de dichos beneficios). File federal and state taxes online free Ejemplo 10: Padres no casados que declaran al mismo hijo. File federal and state taxes online free La situación es igual a la del Ejemplo 9 , salvo que tanto usted como el padre de su hijo reclaman a su hijo como hijo calificado. File federal and state taxes online free En este caso, sólo el padre tiene el derecho de tratar a su hijo como hijo calificado. File federal and state taxes online free Esto se debe a que el ingreso bruto ajustado del padre, $14,000, es mayor que el ingreso bruto ajustado de usted, $12,000. File federal and state taxes online free Si usted reclamó una exención o el crédito tributario por hijos, basado en su hijo, el IRS rechazará su reclamación a dichos beneficios tributarios. File federal and state taxes online free Si usted no tiene otro hijo calificado o dependiente calificado, el IRS también rechazará su reclamación para el crédito por ingreso del trabajo, el estado civil de cabeza de familia para efectos de la declaración y la exclusión de los beneficios por cuidado de dependientes. File federal and state taxes online free Ejemplo 11: Hija que no vivió con un padre o madre. File federal and state taxes online free Usted y su sobrina de 7 años de edad, la hija de su hermana, vivieron con la madre de usted durante todo el año. File federal and state taxes online free Usted tiene 25 años de edad y su ingreso bruto ajustado es $9,300. File federal and state taxes online free El ingreso bruto ajustado de su madre es $15,000. File federal and state taxes online free Los padres de su sobrina declaran conjuntamente, tienen un ingreso bruto ajustado menor que $9,000 y no viven con usted ni con su hija. File federal and state taxes online free Su sobrina es una hija calificada tanto de usted como de la madre de usted porque ella satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta tanto de usted como para la madre de usted. File federal and state taxes online free No obstante, sólo la madre de usted la puede tratar como hija calificada. File federal and state taxes online free Esto es porque el ingreso bruto ajustado de la madre de usted, $15,000, es mayor que el de usted, $9,300. File federal and state taxes online free Cómo se aplica este requisito especial a los padres divorciados o separados (o a padres que no viven juntos). File federal and state taxes online free   Si a un hijo se le trata como el hijo calificado del padre o la madre que no tiene custodia conforme a los requisitos que se describen anteriormente para Hijos de padres divorciados o separados o padres que no viven juntos , sólo el padre o la madre sin custodia puede reclamar una exención y el crédito tributario por hijos basado en dicho hijo. File federal and state taxes online free Sin embargo, el padre o la madre con la custodia, si reúne los requisitos, u otra persona que reúna los requisitos, puede reclamar al hijo como hijo calificado para el estado civil de cabeza de familia, crédito por gastos del cuidado de menores y dependientes, exclusión de los beneficios por cuidado de dependientes y el crédito por ingreso del trabajo. File federal and state taxes online free Si el hijo es hijo calificado de más de una persona para estos beneficios tributarios, entonces las reglas de desempate determinan cuál persona puede tratar al hijo como hijo calificado. File federal and state taxes online free Ejemplo 1. File federal and state taxes online free Usted y su hijo de 5 años de edad vivieron todo el año con su madre, quien pagó todos los costos de mantener la vivienda. File federal and state taxes online free Su ingreso bruto ajustado es $10,000. File federal and state taxes online free El ingreso bruto ajustado de su madre es $25,000. File federal and state taxes online free El padre de su hijo no vivió con usted ni con su hijo. File federal and state taxes online free Conforme a los requisitos correspondientes a los hijos de padres divorciados o separados (o padres que no viven juntos), su hijo es tratado como hijo calificado del padre de su hijo, el cual puede reclamar una exención y el crédito tributario por hijos en el caso de dicho hijo. File federal and state taxes online free Por lo tanto, usted no puede reclamar una exención ni el crédito tributario por hijos en el caso de su hijo. File federal and state taxes online free Sin embargo, el padre de su hijo no puede reclamar a su hijo como hijo calificado para el estado civil de cabeza de familia, el crédito por gastos del cuidado de menores y dependientes, la exclusión de los beneficios por cuidado de dependientes ni el crédito por ingreso del trabajo. File federal and state taxes online free Ni usted ni su madre tuvieron ningún gasto del cuidado de menores ni beneficios por cuidado de dependientes, por lo tanto, ninguna de ustedes puede reclamar el crédito por gastos de cuidado de menores ni la exclusión de los beneficios por cuidado de dependientes. File federal and state taxes online free Pero, el hijo es hijo calificado de usted y su madre para el estado civil de cabeza de familia y el crédito por ingreso del trabajo, porque satisface los requisitos de parentesco, edad, residencia, manutención y declaración conjunta correspondientes tanto a usted como a su madre. File federal and state taxes online free (Nota: El requisito de manutención no corresponde en el caso del crédito por ingreso del trabajo). File federal and state taxes online free Sin embargo, usted acuerda dejar que su madre reclame a su hijo. File federal and state taxes online free Esto significa que ella puede reclamarlo para el estado civil de cabeza de familia y el crédito por ingreso del trabajo si reúne los requisitos para los dos y usted no lo reclama como hijo calificado para el crédito por ingreso del trabajo. File federal and state taxes online free (Ya que su madre pagó todos los costos de manutención de la vivienda, usted no puede reclamar el estado civil de cabeza de familia). File federal and state taxes online free Ejemplo 2. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que el ingreso bruto ajustado de usted es $25,000 y el de su madre es $21,000. File federal and state taxes online free La madre de usted no puede reclamar a su hijo como hijo calificado porque su ingreso bruto ajustado no es mayor que el suyo. File federal and state taxes online free Ejemplo 3. File federal and state taxes online free La situación es igual a la del Ejemplo 1 , salvo que usted y su madre reclaman a su hijo como hijo calificado para el crédito por ingreso del trabajo. File federal and state taxes online free Su madre también puede reclamarlo como hijo calificado para el estado civil de cabeza de familia. File federal and state taxes online free Usted, en calidad de madre del hijo, será la única que podrá reclamarlo como hijo calificado para el crédito por ingreso del trabajo. File federal and state taxes online free El IRS rechazará la reclamación de su madre al crédito por ingreso del trabajo y al estado civil de cabeza de familia salvo que tenga otro hijo calificado. File federal and state taxes online free Pariente Calificado Tiene que reunir cuatro requisitos para poder considerar a una persona pariente calificado suyo. File federal and state taxes online free Estos requisitos son los siguientes: Requisito de no ser Hijo Calificado, Requisito de Miembro de la Unidad Familiar o de Parentesco, Requisito del Ingreso Bruto y Requisito de Manutención (para Poder Ser un Pariente Calificado). File federal and state taxes online free Edad. File federal and state taxes online free   A diferencia de un hijo calificado, un pariente calificado puede tener cualquier edad. File federal and state taxes online free No existe ningún requisito de edad para un pariente calificado. File federal and state taxes online free Hijos secuestrados. File federal and state taxes online free   Usted quizás puede considerar a un hijo como su pariente calificado, aun si éste ha sido secuestrado. File federal and state taxes online free Consulte la Publicación 501, para más detalles. File federal and state taxes online free Hoja de Trabajo 3-1. File federal and state taxes online free Hoja de Trabajo para Determinar Manutención Fondos que Pertenecen a la Persona que Usted Mantuvo       1. File federal and state taxes online free Anote el total de los fondos que pertenecen a la persona que usted mantuvo, incluyendo ingresos recibidos (sujetos y no sujetos a impuestos) y préstamos durante el año, más la cantidad en cuentas de ahorros y otras cuentas al principio del año. File federal and state taxes online free No incluya fondos provistos por el estado; en vez de eso, incluya dichas cantidades en la línea 23 1. File federal and state taxes online free     2. File federal and state taxes online free Anote la cantidad de la línea 1 que se utilizó para la manutención de la persona 2. File federal and state taxes online free     3. File federal and state taxes online free Anote la cantidad de la línea 1 que se utilizó para otros propósitos 3. File federal and state taxes online free     4. File federal and state taxes online free Anote la cantidad total en cuentas de ahorros y otras cuentas de la persona al final del año 4. File federal and state taxes online free     5. File federal and state taxes online free Sume las líneas 2 a 4. File federal and state taxes online free (Este resultado debe ser igual a la cantidad de la línea 1). File federal and state taxes online free 5. File federal and state taxes online free     Gastos del Hogar Entero (donde vivió la persona que usted mantuvo)       6. File federal and state taxes online free Alojamiento (Complete la línea 6a o 6b):         6a. File federal and state taxes online free Anote la cantidad de alquiler pagado 6a. File federal and state taxes online free       6b. File federal and state taxes online free Anote el valor justo de alquiler de la vivienda. File federal and state taxes online free Si la persona que usted mantuvo es dueña  de la vivienda, incluya esta cantidad también en la línea 21. File federal and state taxes online free 6b. File federal and state taxes online free     7. File federal and state taxes online free Anote el total gastado en alimentos 7. File federal and state taxes online free     8. File federal and state taxes online free Anote el total gastado en servicios públicos (calefacción, luz, agua, etc. File federal and state taxes online free , no incluido en la línea 6a o 6b) 8. File federal and state taxes online free     9. File federal and state taxes online free Anote el total gastado en reparaciones (no incluido en la línea 6a o 6b) 9. File federal and state taxes online free     10. File federal and state taxes online free Anote el total de otros gastos. File federal and state taxes online free No incluya gastos de mantener la vivienda, como los intereses de una hipoteca, los impuestos sobre bienes raíces y el seguro. File federal and state taxes online free 10. File federal and state taxes online free     11. File federal and state taxes online free Sume las líneas 6a a 10. File federal and state taxes online free Este resultado es el total de los gastos de su hogar 11. File federal and state taxes online free     12. File federal and state taxes online free Anote el número total de personas que vivieron en el hogar 12. File federal and state taxes online free     Gastos de la Persona que Usted Mantuvo       13. File federal and state taxes online free Divida la línea 11 por la línea 12. File federal and state taxes online free Ésta es la parte de los gastos del hogar correspondiente a la persona 13. File federal and state taxes online free     14. File federal and state taxes online free Anote el gasto total de ropa para esta persona 14. File federal and state taxes online free     15. File federal and state taxes online free Anote el gasto total de estudios para esta persona 15. File federal and state taxes online free     16. File federal and state taxes online free Anote el total de los gastos médicos y dentales no pagados ni reembolsados por seguro médico para esta persona 16. File federal and state taxes online free     17. File federal and state taxes online free Anote el gasto total de viajes y recreación para esta persona 17. File federal and state taxes online free     18. File federal and state taxes online free Anote el total de otros gastos para esta persona 18. File federal and state taxes online free     19. File federal and state taxes online free Sume las líneas 13 a 18. File federal and state taxes online free El resultado es el costo total de la manutención para la persona durante todo el año 19. File federal and state taxes online free     ¿Contribuyó la Persona Más de la Mitad de su Propia Manutención?       20. File federal and state taxes online free Multiplique la línea 19 por el 50% (. File federal and state taxes online free 50) 20. File federal and state taxes online free     21. File federal and state taxes online free Sume la cantidad de la línea 2 y la cantidad de la línea 6b, si la persona a quien usted mantuvo era dueño de la vivienda. File federal and state taxes online free Ésta es la cantidad que la persona aportó para su propia manutención 21. File federal and state taxes online free     22. File federal and state taxes online free ¿Es la cantidad de la línea 21 mayor que la de la línea 20?   No. File federal and state taxes online free Usted cumple el requisito de manutención para que la persona pueda ser su hijo calificado. File federal and state taxes online free Si tal persona también satisface los otros requisitos para poder ser su hijo calificado, pare aquí; no complete las líneas 23 a 26. File federal and state taxes online free De lo contrario, pase a la línea 23 y llene el resto de la hoja de trabajo para determinar si esta persona es su pariente calificado. File federal and state taxes online free    Sí. File federal and state taxes online free Usted no satisface el requisito de manutención para que esta persona pueda ser hijo calificado o pariente calificado. File federal and state taxes online free Pare aquí. File federal and state taxes online free        ¿Contribuyó Más de la Mitad de la Manutención?       23. File federal and state taxes online free Anote la cantidad que otras personas contribuyeron para la manutención de la persona. File federal and state taxes online free Incluya las cantidades proporcionadas por sociedades o agencias de bien