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Filing Amended Tax Return 2013

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Filing Amended Tax Return 2013

Filing amended tax return 2013 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing amended tax return 2013 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Filing amended tax return 2013 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Filing amended tax return 2013 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Filing amended tax return 2013 60 day rule, Time limit for making a rollover contribution. Filing amended tax return 2013 70 rule, Age 70½ rule. Filing amended tax return 2013 , Nonresident alien spouse. Filing amended tax return 2013 A Abandonment of home, Abandonment. Filing amended tax return 2013 Abortion Deductibility as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Filing amended tax return 2013 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Filing amended tax return 2013 S. Filing amended tax return 2013 ) (see also Foreign employment) Absence, temporary, Temporary absences. Filing amended tax return 2013 , Temporary absences. Filing amended tax return 2013 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Filing amended tax return 2013 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Filing amended tax return 2013 Long-term care, Long-term care coverage. Filing amended tax return 2013 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Filing amended tax return 2013 Accidents, car, Deductible losses. Filing amended tax return 2013 Value determination, Car value. Filing amended tax return 2013 Willful negligence or intentional act as cause, Nondeductible losses. Filing amended tax return 2013 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Filing amended tax return 2013 Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Filing amended tax return 2013 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Filing amended tax return 2013 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Filing amended tax return 2013 Fiscal year, Accounting Periods, Fiscal year taxpayers. Filing amended tax return 2013 , Fiscal Years Fringe benefits, Accounting period. Filing amended tax return 2013 Accrual method taxpayers, Accrual method. Filing amended tax return 2013 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Filing amended tax return 2013 Accumulation distribution of trusts Tax on, Other taxes. Filing amended tax return 2013 Accuracy-related penalties, Accuracy-related penalty. Filing amended tax return 2013 Acknowledgment, Acknowledgment. Filing amended tax return 2013 Activities not for profit, Activity not for profit. Filing amended tax return 2013 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Filing amended tax return 2013 P. Filing amended tax return 2013 O. Filing amended tax return 2013 box, P. Filing amended tax return 2013 O. Filing amended tax return 2013 box. Filing amended tax return 2013 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Filing amended tax return 2013 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Filing amended tax return 2013 Easements, Easements. Filing amended tax return 2013 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Filing amended tax return 2013 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Filing amended tax return 2013 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Filing amended tax return 2013 Sales of property, Adjusted basis. Filing amended tax return 2013 Section 179 deduction, Depreciation and section 179 deduction. Filing amended tax return 2013 Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Filing amended tax return 2013 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Filing amended tax return 2013 , Adopted child. Filing amended tax return 2013 , Adopted child. Filing amended tax return 2013 , Taxpayer identification numbers for adoptees. Filing amended tax return 2013 Earned income credit, Adopted child. Filing amended tax return 2013 Adoption, Adoption Credit, Child with special needs. Filing amended tax return 2013 ATIN, Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 , Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 Child tax credit, Adopted child. Filing amended tax return 2013 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Filing amended tax return 2013 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Filing amended tax return 2013 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Filing amended tax return 2013 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Filing amended tax return 2013 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 , Taxpayer identification numbers for aliens. Filing amended tax return 2013 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Filing amended tax return 2013 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Filing amended tax return 2013 Distribution prior to age 59, Age 59½ rule. Filing amended tax return 2013 Distribution required at age 70, IRA owners. Filing amended tax return 2013 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Filing amended tax return 2013 Retirement plan recipients over age 75, Who must use the General Rule. Filing amended tax return 2013 Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Filing amended tax return 2013 (see also Fiduciaries) Income paid to, Payment to an agent. Filing amended tax return 2013 Signing return, When someone can sign for you. Filing amended tax return 2013 AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Filing amended tax return 2013 Airline club dues Not entertainment expenses, Club dues and membership fees. Filing amended tax return 2013 Airplanes, donations of, Cars, boats, and airplanes. Filing amended tax return 2013 Airport transportation Business-related travel expense, Table 26-1. Filing amended tax return 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing amended tax return 2013 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Filing amended tax return 2013 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Filing amended tax return 2013 Child's dividends, Child's Alaska Permanent Fund dividends. Filing amended tax return 2013 Income from, You can use Form 1040EZ if all of the following apply. Filing amended tax return 2013 , You can use Form 1040A if all of the following apply. Filing amended tax return 2013 , Alaska Permanent Fund dividends. Filing amended tax return 2013 Investment income not to include, Investment income. Filing amended tax return 2013 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Filing amended tax return 2013 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Alcoholic beverages IRA prohibited transactions in, Collectibles. Filing amended tax return 2013 Aliens, Individual taxpayer identification number (ITIN) for aliens. Filing amended tax return 2013 , Not earned income. Filing amended tax return 2013 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Filing amended tax return 2013 , Payments not alimony. Filing amended tax return 2013 , Payments to a third party. Filing amended tax return 2013 , Life insurance premiums. Filing amended tax return 2013 , Payments for jointly-owned home. Filing amended tax return 2013 , Mortgage payments. Filing amended tax return 2013 , Taxes and insurance. Filing amended tax return 2013 , Other payments to a third party. Filing amended tax return 2013 , Instruments Executed After 1984, Exception for instruments executed before 1985. Filing amended tax return 2013 , Alimony requirements. Filing amended tax return 2013 , Cash payment requirement. Filing amended tax return 2013 , Payments to a third party. Filing amended tax return 2013 , Payments designated as not alimony. Filing amended tax return 2013 , Spouses cannot be members of the same household. Filing amended tax return 2013 , Liability for payments after death of recipient spouse. Filing amended tax return 2013 , Substitute payments. Filing amended tax return 2013 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Filing amended tax return 2013 , Deducting the recapture. Filing amended tax return 2013 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Filing amended tax return 2013 Reporting of income, Alimony. Filing amended tax return 2013 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Filing amended tax return 2013 Exempt-interest dividends, Alternative minimum tax treatment. Filing amended tax return 2013 Filing requirements (Table 1-3), Figuring tax. Filing amended tax return 2013 Incentive stock option, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Filing amended tax return 2013 Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Filing amended tax return 2013 , Filing Form 1040X. Filing amended tax return 2013 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Filing amended tax return 2013 Standard deduction, change to itemized deductions, Changing your mind. Filing amended tax return 2013 American citizens abroad, U. Filing amended tax return 2013 S. Filing amended tax return 2013 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Filing amended tax return 2013 S. Filing amended tax return 2013 ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Filing amended tax return 2013 S. Filing amended tax return 2013 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Filing amended tax return 2013 AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Filing amended tax return 2013 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Filing amended tax return 2013 , Additional exceptions for nonqualified annuity contracts. Filing amended tax return 2013 Estimated tax, Withholding and estimated tax. Filing amended tax return 2013 Exclusion limit, Exclusion limit. Filing amended tax return 2013 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Filing amended tax return 2013 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Filing amended tax return 2013 Purchased annuities, Purchased annuities. Filing amended tax return 2013 Survivor's annuity, Survivors of retirees. Filing amended tax return 2013 Guaranteed payments, Guaranteed payments. Filing amended tax return 2013 IRAs as, Kinds of traditional IRAs. Filing amended tax return 2013 Joint return, Joint return. Filing amended tax return 2013 Loans from plan, Loans. Filing amended tax return 2013 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Filing amended tax return 2013 , More than one annuity. Filing amended tax return 2013 Partly taxable payments, Partly taxable payments. Filing amended tax return 2013 Purchased annuities, Purchased annuities. Filing amended tax return 2013 Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Filing amended tax return 2013 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Filing amended tax return 2013 Worksheet for computation, How to use the Simplified Method. Filing amended tax return 2013 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Filing amended tax return 2013 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Filing amended tax return 2013 , Pensions and Annuities, Withholding and estimated tax. Filing amended tax return 2013 Annulled marriages Filing status, Annulled marriages. Filing amended tax return 2013 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Filing amended tax return 2013 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Filing amended tax return 2013 Real estate transactions, when required by lender, Settlement costs. Filing amended tax return 2013 Appraisals Casualty or theft losses, Appraisal. Filing amended tax return 2013 , Costs of photographs and appraisals. Filing amended tax return 2013 Archer MSAs, Medical savings accounts (MSAs). Filing amended tax return 2013 Contributions, Archer MSA contributions. Filing amended tax return 2013 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Armed forces, Types of Qualified Organizations, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Filing amended tax return 2013 (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Filing amended tax return 2013 Dependency allotments, Armed Forces dependency allotments. Filing amended tax return 2013 Disability pay, Disability. Filing amended tax return 2013 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Filing amended tax return 2013 Military, Military uniforms. Filing amended tax return 2013 Military quarters allotments, Tax-exempt military quarters allowances. Filing amended tax return 2013 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Filing amended tax return 2013 Permanent duty overseas, Members of the Armed Forces. Filing amended tax return 2013 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Filing amended tax return 2013 , Ministers' and military housing allowance. Filing amended tax return 2013 Rehabilitative program payments, Veterans' benefits. Filing amended tax return 2013 Reserves, Armed Forces reservists traveling more than 100 miles from home. Filing amended tax return 2013 Retirees' pay Taxable income, Military retirement pay. Filing amended tax return 2013 Uniforms, Military uniforms. Filing amended tax return 2013 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Filing amended tax return 2013 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Filing amended tax return 2013 Capital gains or losses from sale or trade of, Investment interest deducted. Filing amended tax return 2013 Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Filing amended tax return 2013 Fees not included in basis, Settlement costs. Filing amended tax return 2013 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Filing amended tax return 2013 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 Attachment of wages, Garnisheed wages. Filing amended tax return 2013 Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Filing amended tax return 2013 Title to property, for preparation, filing, etc. Filing amended tax return 2013 , Settlement costs. Filing amended tax return 2013 Audits Travel expense records, If your return is examined. Filing amended tax return 2013 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Automatic extension of time to file, Automatic Extension, When to file. Filing amended tax return 2013 Form 4868, E-file options. Filing amended tax return 2013 Automatic investment services Holding period, determination of, Automatic investment service. Filing amended tax return 2013 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Filing amended tax return 2013 Back pay, award for, Back pay awards. Filing amended tax return 2013 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Filing amended tax return 2013 Backup withholding, Backup Withholding, Backup withholding. Filing amended tax return 2013 , Backup withholding. Filing amended tax return 2013 Dividend income, Backup withholding. Filing amended tax return 2013 , Reporting tax withheld. Filing amended tax return 2013 Penalties, Penalties. Filing amended tax return 2013 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Filing amended tax return 2013 Reporting on Schedule D (Form 1040), How to report. Filing amended tax return 2013 Claim for refund, Exceptions for special types of refunds. Filing amended tax return 2013 , Filing a claim for refund. Filing amended tax return 2013 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Filing amended tax return 2013 Short-term capital loss, How to report bad debts. Filing amended tax return 2013 When deductible, When deductible. Filing amended tax return 2013 Baggage Business-related travel expense, Table 26-1. Filing amended tax return 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing amended tax return 2013 Balance due, Refund or balance due. Filing amended tax return 2013 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Filing amended tax return 2013 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Filing amended tax return 2013 Banks Automatic investment service, determination of holding period, Automatic investment service. Filing amended tax return 2013 IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Filing amended tax return 2013 Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Filing amended tax return 2013 Basis of purchase, Bargain purchases. Filing amended tax return 2013 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Filing amended tax return 2013 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Filing amended tax return 2013 Bargain purchases, Bargain purchases. Filing amended tax return 2013 Bonds, Stocks and Bonds, Bond premium. Filing amended tax return 2013 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Filing amended tax return 2013 , Partly taxable. Filing amended tax return 2013 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Filing amended tax return 2013 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Filing amended tax return 2013 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Filing amended tax return 2013 , No gain or loss. Filing amended tax return 2013 Points not to be included, Settlement costs. Filing amended tax return 2013 , Points. Filing amended tax return 2013 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Filing amended tax return 2013 Stock or stock rights, Basis. Filing amended tax return 2013 Tax-exempt obligations Bonds, Tax-exempt obligations. Filing amended tax return 2013 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Filing amended tax return 2013 Beneficiaries, Beneficiary of an estate or trust. Filing amended tax return 2013 , Rollover by surviving spouse. Filing amended tax return 2013 , Estate and trust income. Filing amended tax return 2013 , Losses. Filing amended tax return 2013 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Filing amended tax return 2013 , Losses. Filing amended tax return 2013 , Gifts and inheritances. Filing amended tax return 2013 , Income from property received as a gift. Filing amended tax return 2013 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Filing amended tax return 2013 Bingo, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Birth of child, Death or birth of child. Filing amended tax return 2013 Head of household, qualifying person to file as, Death or birth. Filing amended tax return 2013 , Death or birth. Filing amended tax return 2013 Social security number to be obtained, Born and died in 2013. Filing amended tax return 2013 Birth of dependent, Death or birth. Filing amended tax return 2013 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Filing amended tax return 2013 Guide dogs, deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Filing amended tax return 2013 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Filing amended tax return 2013 Donations of, Cars, boats, and airplanes. Filing amended tax return 2013 Body scan, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Bona fide business purpose Travel expenses, Bona fide business purpose. Filing amended tax return 2013 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Filing amended tax return 2013 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Filing amended tax return 2013 Convertible bonds, Convertible stocks and bonds. Filing amended tax return 2013 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Filing amended tax return 2013 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Filing amended tax return 2013 Retirement of, Retirement bonds. Filing amended tax return 2013 , Redemption or retirement of bonds. Filing amended tax return 2013 Sale of, Bonds Sold Between Interest Dates Savings, U. Filing amended tax return 2013 S. Filing amended tax return 2013 Savings Bonds, Series HH bonds. Filing amended tax return 2013 , Series EE and series I bonds. Filing amended tax return 2013 Sold at premium, computation of adjusted basis, Bond premium. Filing amended tax return 2013 State or local government, tax-exempt, Tax-exempt state and local government bonds. Filing amended tax return 2013 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Filing amended tax return 2013 , Employee awards or bonuses. Filing amended tax return 2013 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Filing amended tax return 2013 Borrowed funds, Loans. Filing amended tax return 2013 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Filing amended tax return 2013 Bottled water, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Boy Scouts Charitable contributions to, Examples. Filing amended tax return 2013 , Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Breach of contract Damages as income, Court awards and damages. Filing amended tax return 2013 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Bribes, Bribes. Filing amended tax return 2013 , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Filing amended tax return 2013 , Brokers' commissions. Filing amended tax return 2013 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Filing amended tax return 2013 Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Filing amended tax return 2013 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Filing amended tax return 2013 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Filing amended tax return 2013 , Allowances and reimbursements. Filing amended tax return 2013 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Filing amended tax return 2013 Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Filing amended tax return 2013 Basis for depreciation, Basis for depreciation. Filing amended tax return 2013 Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Filing amended tax return 2013 Business tax credits Claim for refund, Exceptions for special types of refunds. Filing amended tax return 2013 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Filing amended tax return 2013 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Filing amended tax return 2013 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Filing amended tax return 2013 Campaign contributions, Campaign contributions. Filing amended tax return 2013 , Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Filing amended tax return 2013 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Filing amended tax return 2013 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Filing amended tax return 2013 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Filing amended tax return 2013 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Filing amended tax return 2013 Carryover of, Long-term gains and losses. Filing amended tax return 2013 , Capital loss carryover. Filing amended tax return 2013 Worksheet, Figuring your carryover. Filing amended tax return 2013 Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Filing amended tax return 2013 , Capital gain distributions and qualified dividends. Filing amended tax return 2013 Collectibles, Investment interest deducted. Filing amended tax return 2013 Deductions, Capital Losses Limit on, Limit on deduction. Filing amended tax return 2013 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Filing amended tax return 2013 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Filing amended tax return 2013 Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Filing amended tax return 2013 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Filing amended tax return 2013 Net long-term capital loss, Long-term gains and losses. Filing amended tax return 2013 Sale of personal items, Sale of personal items. Filing amended tax return 2013 Sale or trade of property held more than 1 year, Long-term or short-term. Filing amended tax return 2013 , Long-term gains and losses. Filing amended tax return 2013 Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Filing amended tax return 2013 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Filing amended tax return 2013 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Filing amended tax return 2013 Total net loss, Total net gain or loss. Filing amended tax return 2013 Undistributed gains, Long-term gains and losses. Filing amended tax return 2013 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Filing amended tax return 2013 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Filing amended tax return 2013 Car pools, Car pools. Filing amended tax return 2013 , Car pools. Filing amended tax return 2013 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Filing amended tax return 2013 Carryovers Capital loss, Long-term gains and losses. Filing amended tax return 2013 , Capital loss carryover. Filing amended tax return 2013 Worksheet, Figuring your carryover. Filing amended tax return 2013 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Filing amended tax return 2013 , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Filing amended tax return 2013 Value determination, Car value. Filing amended tax return 2013 Willful negligence or intentional act as cause, Nondeductible losses. Filing amended tax return 2013 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Filing amended tax return 2013 Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Filing amended tax return 2013 Books to determine fair market value, Car value. Filing amended tax return 2013 Business and personal use, allocation between, Business and personal use. Filing amended tax return 2013 , Separating expenses. Filing amended tax return 2013 Business-related travel expenses, Table 26-1. Filing amended tax return 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing amended tax return 2013 Car pools, Car pools. Filing amended tax return 2013 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Filing amended tax return 2013 Charitable organization service, use for, Car expenses. Filing amended tax return 2013 Depreciation, Depreciation and section 179 deductions. Filing amended tax return 2013 Donations of, Cars, boats, and airplanes. Filing amended tax return 2013 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Filing amended tax return 2013 Form 2106 or 2106-EZ, how to fill out, Car expenses. Filing amended tax return 2013 Hauling tools or instruments, Hauling tools or instruments. Filing amended tax return 2013 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Filing amended tax return 2013 Medical transportation, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 , Transportation, Car expenses. Filing amended tax return 2013 Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Filing amended tax return 2013 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Filing amended tax return 2013 Work-related education, transportation for, Using your car. Filing amended tax return 2013 Cash Dividends paid as, Introduction Rebates, Cash rebates. Filing amended tax return 2013 Sales of property for, Payment of cash. Filing amended tax return 2013 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Filing amended tax return 2013 Bad debts, Basis in bad debt required. Filing amended tax return 2013 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Filing amended tax return 2013 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Filing amended tax return 2013 Worthless securities and negotiable promissory notes, Worthless securities. Filing amended tax return 2013 Cash rebates, Cash rebates. Filing amended tax return 2013 Casualties, Home destroyed or condemned. Filing amended tax return 2013 Casualty insurance Premiums not in property basis, Settlement costs. Filing amended tax return 2013 Reimbursements from, Casualty insurance and other reimbursements. Filing amended tax return 2013 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Filing amended tax return 2013 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Filing amended tax return 2013 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Filing amended tax return 2013 Amount of loss, Figuring a Loss Appraisals, Appraisal. Filing amended tax return 2013 , Costs of photographs and appraisals. Filing amended tax return 2013 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Filing amended tax return 2013 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Filing amended tax return 2013 Photographs and appraisals, Costs of photographs and appraisals. Filing amended tax return 2013 Deductible losses, Deductible losses. Filing amended tax return 2013 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Filing amended tax return 2013 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Filing amended tax return 2013 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Filing amended tax return 2013 , Disaster relief. Filing amended tax return 2013 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Filing amended tax return 2013 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Filing amended tax return 2013 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Filing amended tax return 2013 Nondeductible losses, Deductible losses. Filing amended tax return 2013 Proof of loss, Casualty loss proof. Filing amended tax return 2013 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Filing amended tax return 2013 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Filing amended tax return 2013 , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Filing amended tax return 2013 Certificates of deposit (CDs), Certificates of deposit (CDs). Filing amended tax return 2013 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Filing amended tax return 2013 Change of address, Change of Address Change of name, Name change. Filing amended tax return 2013 , Name changed. Filing amended tax return 2013 Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Token items. Filing amended tax return 2013 , Written statement. Filing amended tax return 2013 , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Filing amended tax return 2013 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Filing amended tax return 2013 , Capital gain property. Filing amended tax return 2013 , Amount of deduction — general rule. Filing amended tax return 2013 , Bargain sales. Filing amended tax return 2013 , When To Deduct, Time of making contribution. Filing amended tax return 2013 , Noncash Contributions, Additional records. Filing amended tax return 2013 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Filing amended tax return 2013 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Filing amended tax return 2013 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Filing amended tax return 2013 Checks As charitable contributions, Checks. Filing amended tax return 2013 Canceled checks as evidence of travel expenses, Canceled check. Filing amended tax return 2013 Constructive receipt of, Check received or available. Filing amended tax return 2013 Child Foster child, Rule 10. Filing amended tax return 2013 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Filing amended tax return 2013 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Filing amended tax return 2013 Child and dependent care credit, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 Due diligence, Getting the information. Filing amended tax return 2013 Earned income, Earned income. Filing amended tax return 2013 Full-time student, Rule for student-spouse or spouse not able to care for self. Filing amended tax return 2013 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Filing amended tax return 2013 Child care, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 Babysitting, Babysitting. Filing amended tax return 2013 Care providers, Childcare providers. Filing amended tax return 2013 Expenses, Child care expenses. Filing amended tax return 2013 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Child custody, Custodial parent and noncustodial parent. Filing amended tax return 2013 Child support, Child support payments. Filing amended tax return 2013 Alimony, difference from, Payments not alimony. Filing amended tax return 2013 , Alimony requirements. Filing amended tax return 2013 , Child support. Filing amended tax return 2013 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 , Child tax credit. Filing amended tax return 2013 , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Filing amended tax return 2013 Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Filing amended tax return 2013 Birth of child Head of household, qualifying person to file as, Death or birth. Filing amended tax return 2013 , Death or birth. Filing amended tax return 2013 Social security number to be obtained, Born and died in 2013. Filing amended tax return 2013 Care providers, Childcare providers. Filing amended tax return 2013 (see also Child care) Child's tax, figuring of, Step 3. Filing amended tax return 2013 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Filing amended tax return 2013 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Filing amended tax return 2013 Death of child Head of household, qualifying person to file as, Death or birth. Filing amended tax return 2013 , Death or birth. Filing amended tax return 2013 Deductions, Line 2 (deductions). Filing amended tax return 2013 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Filing amended tax return 2013 Filing requirements, Child's earnings. Filing amended tax return 2013 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Filing amended tax return 2013 , Income from property received as a gift. Filing amended tax return 2013 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Filing amended tax return 2013 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Filing amended tax return 2013 Investment income of, Tax on unearned income of certain children. Filing amended tax return 2013 Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Filing amended tax return 2013 Kidnapped, Kidnapped child. Filing amended tax return 2013 , Kidnapped child. Filing amended tax return 2013 Net unearned income, figuring of, Step 1. Filing amended tax return 2013 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Filing amended tax return 2013 Property received as gift, income from, Income from property received as a gift. Filing amended tax return 2013 Signing return, parent for child, Spouse unable to sign. Filing amended tax return 2013 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Filing amended tax return 2013 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Filing amended tax return 2013 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Filing amended tax return 2013 Unearned income of, Tax on unearned income of certain children. Filing amended tax return 2013 Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Filing amended tax return 2013 Unearned income defined, Unearned income defined. Filing amended tax return 2013 Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Filing amended tax return 2013 Churches, temples, etc. Filing amended tax return 2013 Charitable contributions to, Examples. Filing amended tax return 2013 , Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Filing amended tax return 2013 Citizen or resident test, Citizen or Resident Test Citizens outside U. Filing amended tax return 2013 S. Filing amended tax return 2013 Business travel outside U. Filing amended tax return 2013 S. Filing amended tax return 2013 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Filing amended tax return 2013 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Filing amended tax return 2013 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Filing amended tax return 2013 S. Filing amended tax return 2013 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Filing amended tax return 2013 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Filing amended tax return 2013 Civil service retirement benefits, Civil service retirement benefits. Filing amended tax return 2013 Civil suits, Court awards and damages. Filing amended tax return 2013 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Filing amended tax return 2013 Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Filing amended tax return 2013 , Ministers' and military housing allowance. Filing amended tax return 2013 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Filing amended tax return 2013 Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Filing amended tax return 2013 Closing costs Real property transactions, Settlement costs. Filing amended tax return 2013 Sale of home, Settlement fees or closing costs. Filing amended tax return 2013 Clothing Military, Military uniforms. Filing amended tax return 2013 Moth damage, not casualty loss, Progressive deterioration. Filing amended tax return 2013 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Filing amended tax return 2013 Used clothing, charitable deduction for fair market value, Used clothing and household items. Filing amended tax return 2013 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Filing amended tax return 2013 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Filing amended tax return 2013 Coal and iron ore, Coal and iron ore. Filing amended tax return 2013 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Filing amended tax return 2013 Gains or losses from sale or trade of, Investment interest deducted. Filing amended tax return 2013 IRA investment in, Investment in Collectibles, Exception. Filing amended tax return 2013 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Filing amended tax return 2013 , Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Filing amended tax return 2013 Education costs, Qualified tuition programs (QTPs). Filing amended tax return 2013 (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Filing amended tax return 2013 Commission drivers Deduction of expenses, Statutory employees. Filing amended tax return 2013 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Filing amended tax return 2013 IRAs with brokers, Brokers' commissions. Filing amended tax return 2013 , Brokers' commissions. Filing amended tax return 2013 Property basis to include when buyer pays, Settlement costs. Filing amended tax return 2013 Sharing of (kickbacks), Kickbacks. Filing amended tax return 2013 Unearned, deduction for repayment of, Advance commissions and other earnings. Filing amended tax return 2013 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Filing amended tax return 2013 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Filing amended tax return 2013 , Community property. Filing amended tax return 2013 Alimony, difference from, Payments not alimony. Filing amended tax return 2013 IRAs, Community property laws. Filing amended tax return 2013 Married filing separately, Community property states. Filing amended tax return 2013 Medical and dental expenses, Community property states. Filing amended tax return 2013 Commuting expenses, Commuting expenses. Filing amended tax return 2013 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Filing amended tax return 2013 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Filing amended tax return 2013 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Filing amended tax return 2013 Unemployment, Unemployment compensation. Filing amended tax return 2013 Computation of tax, Computations Equal amounts, Equal amounts. Filing amended tax return 2013 Negative amounts, Negative amounts. Filing amended tax return 2013 Rounding off dollars, Rounding off dollars. Filing amended tax return 2013 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Filing amended tax return 2013 , Condemnations. Filing amended tax return 2013 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Filing amended tax return 2013 Period of ownership and use, Previous home destroyed or condemned. Filing amended tax return 2013 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Filing amended tax return 2013 Constructive receipt of income, Constructive receipt. Filing amended tax return 2013 , Payment to an agent. Filing amended tax return 2013 , Constructive receipt. Filing amended tax return 2013 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Filing amended tax return 2013 , Contributions, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Filing amended tax return 2013 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Filing amended tax return 2013 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Filing amended tax return 2013 Related party transactions, Losses on sales or trades of property. Filing amended tax return 2013 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Filing amended tax return 2013 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Filing amended tax return 2013 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Filing amended tax return 2013 Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Filing amended tax return 2013 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Filing amended tax return 2013 Period of ownership and use, Cooperative apartment. Filing amended tax return 2013 Cooperatives Patronage dividends, Patronage dividends. Filing amended tax return 2013 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Filing amended tax return 2013 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Filing amended tax return 2013 , Losses on sales or trades of property. Filing amended tax return 2013 Director fees as self-employment income, Corporate director. Filing amended tax return 2013 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Filing amended tax return 2013 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Cosmetics Not deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Filing amended tax return 2013 , Partly taxable. Filing amended tax return 2013 Cost-of-living allowances, Government cost-of-living allowances. Filing amended tax return 2013 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Filing amended tax return 2013 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Filing amended tax return 2013 Entertainment expense deduction not allowed, Club dues and membership fees. Filing amended tax return 2013 Coupon bonds, Coupon bonds. Filing amended tax return 2013 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Filing amended tax return 2013 Coverdell ESAs Additional tax on, Other taxes. Filing amended tax return 2013 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Filing amended tax return 2013 Charitable contributions charged to, Credit card. Filing amended tax return 2013 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Filing amended tax return 2013 , Credit for child and dependent care expenses. Filing amended tax return 2013 Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Filing amended tax return 2013 , Credit for the elderly or the disabled. Filing amended tax return 2013 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Filing amended tax return 2013 Credit reports Costs not included in property basis, Settlement costs. Filing amended tax return 2013 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Filing amended tax return 2013 , Earned income credit. Filing amended tax return 2013 , Credit for child and dependent care expenses. Filing amended tax return 2013 , Credit for the elderly or the disabled. Filing amended tax return 2013 , Earned income credit. Filing amended tax return 2013 , Credit for child and dependent care expenses. Filing amended tax return 2013 , Credit for the elderly or the disabled. Filing amended tax return 2013 , Earned income credit. Filing amended tax return 2013 Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Filing amended tax return 2013 , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Filing amended tax return 2013 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Filing amended tax return 2013 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Filing amended tax return 2013 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Filing amended tax return 2013 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Filing amended tax return 2013 , Disaster relief. Filing amended tax return 2013 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Filing amended tax return 2013 Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 , Childcare providers. Filing amended tax return 2013 , Care outside your home. Filing amended tax return 2013 (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Filing amended tax return 2013 Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Filing amended tax return 2013 Death of dependent, Death or birth. Filing amended tax return 2013 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Filing amended tax return 2013 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Filing amended tax return 2013 Paid by another, Debts paid for you. Filing amended tax return 2013 Payoff of debt included in sales transaction, Debt paid off. Filing amended tax return 2013 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Filing amended tax return 2013 Refund offset against, Refunds. Filing amended tax return 2013 , Offset against debts. Filing amended tax return 2013 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Filing amended tax return 2013 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Filing amended tax return 2013 Due dates, Filing for a decedent. Filing amended tax return 2013 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Filing amended tax return 2013 Spouse's death, Spouse died during the year. Filing amended tax return 2013 , Spouse died. Filing amended tax return 2013 Standard deduction, Decedent's final return. Filing amended tax return 2013 Transfer of property at death, Other property transactions. Filing amended tax return 2013 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Filing amended tax return 2013 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Filing amended tax return 2013 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Filing amended tax return 2013 , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Filing amended tax return 2013 Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Filing amended tax return 2013 Interest (see Interest payments) Investment expenses, Investment expenses. Filing amended tax return 2013 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Filing amended tax return 2013 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Filing amended tax return 2013 Performing artists' expenses, Expenses of certain performing artists. Filing amended tax return 2013 Prepaid insurance premiums, Prepaid insurance premiums. Filing amended tax return 2013 Prescription medicines, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Rental expenses, When to deduct. Filing amended tax return 2013 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Filing amended tax return 2013 Car expenses, Depreciation and section 179 deductions. Filing amended tax return 2013 Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Filing amended tax return 2013 Stop-smoking programs, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Filing amended tax return 2013 Recording fees, basis to include, Real estate taxes. Filing amended tax return 2013 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Filing amended tax return 2013 Nonqualified plans, Nonqualified deferred compensation plans. Filing amended tax return 2013 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Filing amended tax return 2013 Delivery services, Private delivery services. Filing amended tax return 2013 Business-related travel expense, Table 26-1. Filing amended tax return 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing amended tax return 2013 Demutualization of life insurance companies, Demutualization of life insurance companies. Filing amended tax return 2013 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Dependent care Benefits, Dependent care benefits. Filing amended tax return 2013 , Dependent Care Benefits Center, Dependent care center. Filing amended tax return 2013 Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Filing amended tax return 2013 , Exception for adopted child. Filing amended tax return 2013 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing amended tax return 2013 (see also Child tax credit) Birth of, Death or birth. Filing amended tax return 2013 Born and died within year, Exception. Filing amended tax return 2013 , Born and died in 2013. Filing amended tax return 2013 Death of, Death or birth. Filing amended tax return 2013 Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Filing amended tax return 2013 Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Filing amended tax return 2013 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Filing amended tax return 2013 , Taxpayer identification numbers for aliens. Filing amended tax return 2013 Alien dependents, Born and died in 2013. Filing amended tax return 2013 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Filing amended tax return 2013 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Filing amended tax return 2013 Deposits, Fees and deposits. Filing amended tax return 2013 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Filing amended tax return 2013 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Filing amended tax return 2013 Cars, Depreciation and section 179 deductions. Filing amended tax return 2013 Change of use of property, Basis for depreciation. Filing amended tax return 2013 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Filing amended tax return 2013 Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Filing amended tax return 2013 Land, no depreciation of, Land. Filing amended tax return 2013 Rental property, Depreciation. Filing amended tax return 2013 , Depreciation Designated Roth Account Defined. Filing amended tax return 2013 , Designated Roth accounts. Filing amended tax return 2013 Designated Roth account, Designated Roth accounts. Filing amended tax return 2013 , Designated Roth accounts. Filing amended tax return 2013 Destroyed records, Destroyed records. Filing amended tax return 2013 Diaper service, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Differential wage payments, Differential wage payments. Filing amended tax return 2013 Differential wages Wages for reservists Military reserves, Differential wage payments. Filing amended tax return 2013 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Filing amended tax return 2013 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Filing amended tax return 2013 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Filing amended tax return 2013 Armed forces, Disability. Filing amended tax return 2013 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Filing amended tax return 2013 Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Filing amended tax return 2013 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Filing amended tax return 2013 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Filing amended tax return 2013 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Filing amended tax return 2013 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Filing amended tax return 2013 Social security and railroad retirement benefits, deductions for, Disability payments. Filing amended tax return 2013 Special school or home for, deductibility of medical expense, Table 21-1. Filing amended tax return 2013 Medical and Dental Expenses Checklist. Filing amended tax return 2013 See Publication 502 for more information about these and other expenses. Filing amended tax return 2013 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Filing amended tax return 2013 Workers' compensation, Workers' Compensation Disability Income, Disability income. Filing amended tax return 2013 Disability benefits Earned income credit, Form 4029. Filing amended tax return 2013 Disability insurance payments Earned income credit, Disability insurance payments. Filing amended tax return 2013 Disability, permanent and total disability, Permanent and total disability. Filing amended tax return 2013 Disabled Child, Permanently and totally disabled. Filing amended tax return 2013 Dependent, Disabled dependent working at sheltered workshop. Filing amended tax return 2013 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Filing amended tax return 2013 , Disaster relief payments. Filing amended tax return 2013 , Disaster relief. Filing amended tax return 2013 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Filing amended tax return 2013 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Filing amended tax return 2013 Unemployment assistance, Types of unemployment compensation. Filing amended tax return 2013 Employer's emergency disaster fund, Employer's emergency disaster fund. Filing amended tax return 2013 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Filing amended tax return 2013 Grants or payments, Disaster relief grants. Filing amended tax return 2013 Replacement of lost or destroyed property, Disaster relief. Filing amended tax return 2013 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Filing amended tax return 2013 , Adjusted Basis Disclosure statement, Disclosure statement. Filing amended tax return 2013 Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Filing amended tax return 2013 Distributions, Eligible rollover distributions. Filing amended tax return 2013 (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Filing amended tax return 2013 Qualified reservist, Qualified reservist distributions. Filing amended tax return 2013 Required minimum distributions, Required distributions. Filing amended tax return 2013 , Required distributions. Filing amended tax return 2013 , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Filing amended tax return 2013 Dividends, Dividends and Other Distributions, Form 1099-DIV. Filing amended tax return 2013 , More information. Filing amended tax return 2013 (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Filing amended tax return 2013 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Filing amended tax return 2013 Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Filing amended tax return 2013 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Filing amended tax return 2013 Insurance dividends, Dividends on insurance policies. Filing amended tax return 2013 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Filing amended tax return 2013 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Filing amended tax return 2013 Qualified, Qualified Dividends, Qualified dividends. Filing amended tax return 2013 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Filing amended tax return 2013 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Filing amended tax return 2013 Sold stock, Dividends on stock sold. Filing amended tax return 2013 Stockholder debts when canceled as, Stockholder debt. Filing amended tax return 2013 Veterans' insurance, Dividends on veterans' insurance. Filing amended tax return 2013 Divorced parents, Children of divorced or separated parents (or parents who live apart). Filing amended tax return 2013 , Applying this special rule to divorced or separated parents (or parents who live apart). Filing amended tax return 2013 Divorced taxpayers, Alimony. Filing amended tax return 2013 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Filing amended tax return 2013 Child custody, Custodial parent and noncustodial parent. Filing amended tax return 2013 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Filing amended tax return 2013 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Filing amended tax return 2013 , Divorced persons. Filing amended tax return 2013 IRAs, Kay Bailey Hutchison Spousal IRA. Filing amended tax return 2013 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Filing amended tax return 2013 Mortgage interest, payment as alimony, Divorced or separated individuals. Filing amended tax return 2013 Personal exemption, Divorced or separated spouse. Filing amended tax return 2013 Real estate taxes, allocation of, Divorced individuals. Filing amended tax return 2013 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Filing amended tax return 2013 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Filing amended tax return 2013 Domestic help Withholding, Household workers. Filing amended tax return 2013 Domestic help, no exemption for, Housekeepers, maids, or servants. Filing amended tax return 2013
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Small claims courts resolve disputes over small amounts of money. While the maximum amount that can be claimed differs from state to state, court procedures are generally simple, inexpensive, quick and informal. Court fees are minimal, and you often get your filing fee back if you win your case. Typically, you will not need a lawyer-some states do not permit them. If you live in a state that allows lawyers and the party you are suing brings one, don't be intimidated. Most judges make allowances for consumers who appear without lawyers. Even though the court is informal, the judge's decision must be followed.

If you file a case and win, the losing party should give you what the court says you are owed without further action on your part. But some losers refuse to follow the court's decision. When this happens, you can go back to court and ask for the order to be enforced. Depending on local laws, law enforcement officials might sell a person's property or take money from a bank account or business cash register. If the person who owes the money receives a salary, the court might order an employer to garnish (deduct money from) each paycheck to pay you.

Check your local telephone book under the municipal, county or state government headings for small claims court offices. Ask the clerk how to use the small claims court. Before taking your own case to court, observe a small claims court session and ask the court if it has information that will help you prepare your presentation to the judge.

The Filing Amended Tax Return 2013

Filing amended tax return 2013 27. Filing amended tax return 2013   Beneficios Tributarios para Estudios Relacionados con el Trabajo Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la DeducciónEstudios Requeridos por el Empleador o por Ley Estudios para Mantener o Mejorar Destrezas Estudios para Satisfacer los Requisitos Mínimos Estudios que lo Capacitan para un Nuevo Oficio o Negocio Qué Gastos se Pueden Deducir Reembolso no reclamado. Filing amended tax return 2013 Gastos de Transporte Gastos de Viaje No se Permiten Beneficios Dobles Reembolsos Cómo Deducir Gastos de NegociosPersonas que Trabajan por Cuenta Propia Empleados Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Gastos de Trabajo Relacionados con un Impedimento Documentación Qué Hay de Nuevo Tarifa estándar por milla. Filing amended tax return 2013  Por lo general, si reclama una deducción de negocios por estudios relacionados con el trabajo y maneja su automóvil a la escuela y de vuelta a casa, la cantidad que puede deducir por las millas recorridas desde el 1 de enero de 2013 al 31 de diciembre de 2013 es 56½ centavos por milla. Filing amended tax return 2013 Vea Gastos de Transporte bajo Qué Gastos se Pueden Deducir, para más información. Filing amended tax return 2013 Introduction Este capítulo explica los gastos de estudios relacionados con el trabajo que tal vez pueda deducir como gastos de negocios. Filing amended tax return 2013 Para reclamar tal deducción, tiene que: Detallar las deducciones en el Anexo A (Formulario 1040) si es empleado; Presentar el Anexo C (Formulario 1040), Anexo C-EZ (Formulario 1040) o el Anexo F (Formulario 1040) si trabaja por cuenta propia y Tener gastos de estudios calificados explicados bajo Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción . Filing amended tax return 2013 Si es empleado y puede detallar las deducciones, tal vez pueda reclamar una deducción por los gastos pagados por estudios que se relacionen con el trabajo. Filing amended tax return 2013 Su deducción será la cantidad total de sus gastos de estudios relacionados con el trabajo que reúnen los requisitos más otros gastos relacionados con el trabajo y ciertos gastos misceláneos (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) que sea mayor que el 2% de sus ingresos brutos ajustados (AGI, por sus siglas en inglés). Filing amended tax return 2013 Vea el capítulo 28. Filing amended tax return 2013 Si trabaja por cuenta propia, deduciría los gastos de estudios relacionados con el trabajo que reúnen los requisitos directamente de sus ingresos del trabajo por cuenta propia. Filing amended tax return 2013 Los gastos de estudios relacionados con el trabajo también podrían darle derecho a otros beneficios tributarios, tales como el crédito tributario de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje (vea el capítulo 35). Filing amended tax return 2013 Es posible que tenga derecho a estos beneficios incluso si no cumple los requisitos indicados anteriormente. Filing amended tax return 2013 Asimismo, debe tomar en consideración que es posible que sus gastos de estudios relacionados con el trabajo le podrían dar derecho a reclamar más de un beneficio tributario. Filing amended tax return 2013 Por lo general, puede reclamar cualquier cantidad de beneficios siempre que utilice diferentes gastos para calcular cada uno de ellos. Filing amended tax return 2013 Cuando calcule sus impuestos, tal vez desee comparar estos beneficios tributarios para elegir el (los) método(s) mediante el (los) cual(es) obtenga el menor impuesto por pagar. Filing amended tax return 2013 Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, regalos y automóvil), en inglés 970 Tax Benefits for Education (Beneficios tributarios por estudios), en inglés Formulario (e Instrucciones) 2106 Employee Business Expenses (Gastos de negocios del empleado), en inglés 2106-EZ Unreimbursed Employee Business Expenses (Gastos de negocios del empleado no reembolsados), en inglés Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Puede deducir como gastos de negocio los costos de estudios relacionados con el trabajo si éstos reúnen los requisitos de la deducción. Filing amended tax return 2013 Éstos son estudios que cumplen al menos uno de los dos siguientes requisitos: Su empleador o la ley requiere dichos estudios para mantener su sueldo, situación o trabajo actual. Filing amended tax return 2013 Los estudios requeridos tienen que servir para un propósito comercial legítimo (bona fide) de su empleador. Filing amended tax return 2013 Los estudios mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing amended tax return 2013 No obstante, aun si sus estudios cumplen uno o ambos de los requisitos anteriores, no se considera que dichos estudios estén relacionados con el trabajo ni que reúnen los requisitos de la deducción si: Se requieren para satisfacer los requisitos mínimos de educación de su oficio o negocio actual o Forman parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Filing amended tax return 2013 Puede deducir los costos de los estudios relacionados con el trabajo que reúnen los requisitos de la deducción como gasto de negocios incluso si, al completar dichos estudios, tiene la posibilidad de obtener un título universitario. Filing amended tax return 2013 Utilice la Figura 27-A, más adelante, para verificar rápidamente si sus estudios reúnen los requisitos. Filing amended tax return 2013 Estudios Requeridos por el Empleador o por Ley Una vez que haya cumplido los requisitos mínimos de educación para su trabajo, es posible que su empleador o la ley le exija seguir sus estudios. Filing amended tax return 2013 Se considera que dichos estudios adicionales son estudios relacionados con el trabajo que reúnen los requisitos si se cumplen los tres siguientes requisitos: Se requieren para que mantenga su sueldo, situación o trabajo actual; El requisito sirve un propósito legítimo (bona fide) comercial de su empleador y Los estudios no forman parte de un programa que lo capacitará para un nuevo oficio o negocio. Filing amended tax return 2013 Si completa más estudios de los requeridos por su empleador o la ley, estos estudios adicionales sólo pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción si mantienen o mejoran las destrezas requeridas en su trabajo actual. Filing amended tax return 2013 Vea Estudios para Mantener o Mejorar Destrezas , más adelante. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Usted es un maestro que ha cumplido los requisitos mínimos para enseñar. Filing amended tax return 2013 Su empleador le exige que tome un curso universitario adicional cada año para poder seguir con su puesto actual de maestro. Filing amended tax return 2013 Si los cursos no lo capacitarán para un nuevo oficio o negocio, entonces serán estudios relacionados con el trabajo que reúnen los requisitos, incluso si en el futuro recibe una maestría y un aumento de sueldo debido a estos estudios adicionales. Filing amended tax return 2013 Estudios para Mantener o Mejorar Destrezas Si su empleador o la ley no requiere estudios, éstos pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing amended tax return 2013 Éstos pueden incluir cursos de actualización, cursos sobre avances profesionales y cursos académicos o vocacionales. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Usted repara televisores, radios y sistemas estereofónicos para la tienda XYZ. Filing amended tax return 2013 Para mantenerse al corriente de los últimos avances en su profesión, toma cursos especiales de servicios de radio y sistemas estereofónicos. Filing amended tax return 2013 Estos cursos mantienen y mejoran las destrezas requeridas en su trabajo. Filing amended tax return 2013 Mantenimiento de destrezas versus capacitación para un empleo nuevo. Filing amended tax return 2013   Los estudios para mantener o mejorar destrezas que se requieren en su trabajo actual no son estudios que reúnen los requisitos de la deducción si también lo capacitarán para un nuevo oficio o negocio. Filing amended tax return 2013 Estudios durante ausencia temporal. Filing amended tax return 2013   Si deja de trabajar durante un año o menos para cursar estudios con el fin de mantener o mejorar las destrezas necesarias en su trabajo actual y luego regresa a su trabajo y desempeña las mismas labores generales, su ausencia se considera temporal. Filing amended tax return 2013 Los estudios cursados durante una ausencia temporal son estudios relacionados con el trabajo que cumplen los requisitos de la deducción si mantienen o mejoran las destrezas necesarias en su trabajo actual. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Deja su trabajo de investigación en biología para convertirse en estudiante de posgrado de biología a tiempo completo durante un año. Filing amended tax return 2013 Si regresa a trabajar en investigación en biología después de concluir los cursos, los estudios se relacionan con su trabajo actual incluso si no regresa a trabajar para el mismo empleador. Filing amended tax return 2013 Estudios durante ausencia indefinida. Filing amended tax return 2013   Si deja de trabajar durante más de un año, su ausencia del trabajo se considera indefinida. Filing amended tax return 2013 Se considera que los estudios cursados durante una ausencia indefinida, aun si mantienen o mejoran las destrezas necesarias en el trabajo del cual se ausenta, lo capacitan para un nuevo oficio o negocio. Filing amended tax return 2013 Por lo tanto, no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing amended tax return 2013 Estudios para Satisfacer los Requisitos Mínimos Los estudios necesarios para cumplir los requisitos mínimos de educación para su oficio o negocio actual no son estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing amended tax return 2013 Los requisitos mínimos de educación se determinan a través de: Leyes y reglamentos; Normas de su profesión, oficio o negocio y Su empleador. Filing amended tax return 2013 Una vez que haya cumplido los requisitos mínimos de educación vigentes cuando se le contrató, no tiene que cumplir nuevos requisitos mínimos de educación. Filing amended tax return 2013 Esto significa que si los requisitos mínimos cambian después de que haya sido contratado, los estudios necesarios para satisfacer los nuevos requisitos pueden ser estudios que reúnen los requisitos de la deducción. Filing amended tax return 2013 No ha cumplido los requisitos mínimos de educación de su oficio o negocio sólo porque ya está realizando el trabajo. Filing amended tax return 2013 Ejemplo 1. Filing amended tax return 2013 Es estudiante de ingeniería a tiempo completo. Filing amended tax return 2013 Aunque no ha recibido su título o certificación, trabaja a tiempo parcial como ingeniero en una empresa que lo contratará como ingeniero a tiempo completo después de que finalice sus estudios universitarios. Filing amended tax return 2013 Aunque sus cursos universitarios de ingeniería mejoran sus destrezas en su trabajo actual, también se requieren para cumplir los requisitos laborales mínimos para contratar a un ingeniero a tiempo completo. Filing amended tax return 2013 Estos estudios no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Ejemplo 2. Filing amended tax return 2013 Es contador y ha cumplido con los requisitos mínimos de educación de su empleador. Filing amended tax return 2013 Posteriormente, éste cambia los requisitos mínimos de educación y requiere que tome cursos universitarios para mantener su trabajo. Filing amended tax return 2013 Estos cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción porque ya ha cumplido los requisitos mínimos vigentes al momento de su contratación. Filing amended tax return 2013 Requisitos para los Docentes Por lo general, los estados o distritos escolares establecen los requisitos mínimos de educación para los docentes. Filing amended tax return 2013 El requisito es el título universitario o la cantidad mínima de horas de estudio universitario que suele exigirse para la contratación de una persona para dicho cargo. Filing amended tax return 2013 Si no existen requisitos, habrá cumplido los requisitos mínimos de educación cuando pase a ser miembro del cuerpo docente. Filing amended tax return 2013 La determinación de si usted es miembro del cuerpo docente de una institución educativa tiene que ser hecha en base de las prácticas particulares de dicha institución. Filing amended tax return 2013 Por lo general, se le considerará miembro del cuerpo docente si se da una o más de las siguientes condiciones: Es profesor titular o catedrático. Filing amended tax return 2013 Sus años de servicio se acreditan para obtener el cargo académico o cátedra. Filing amended tax return 2013 Tiene un voto en las decisiones del cuerpo docente. Filing amended tax return 2013 Su institución académica hace aportaciones en nombre suyo a un plan de jubilación que no sea el Seguro Social o un programa similar. Filing amended tax return 2013 Ejemplo 1. Filing amended tax return 2013 La ley en el estado donde vive exige que los maestros novatos de escuela secundaria tengan un título universitario, incluidos 10 cursos de educación profesional. Filing amended tax return 2013 Asimismo, para mantener su trabajo, un maestro tiene que realizar un quinto año de capacitación dentro de un plazo de 10 años a partir de la fecha de contratación. Filing amended tax return 2013 Si la escuela empleadora certifica ante el Departamento de Educación estatal que no puede encontrar maestros calificados, la escuela puede contratar a personas con sólo 3 años de estudios universitarios. Filing amended tax return 2013 No obstante, para mantener su trabajo, estos maestros tienen que obtener un título universitario y completar los cursos de educación profesional requeridos dentro de un plazo de 3 años. Filing amended tax return 2013 De acuerdo con lo anterior, el título universitario, incluya o no los 10 cursos de educación profesional, se considera el requisito mínimo de educación para calificar como maestro en el estado donde vive. Filing amended tax return 2013 Si posee toda la educación requerida, a excepción del quinto año, ha cumplido los requisitos mínimos de educación. Filing amended tax return 2013 El quinto año de capacitación se considera estudios relacionados con el trabajo que reúnen los requisitos de la deducción a menos que forme parte de un programa de estudios que lo capacitará para un nuevo oficio o negocio. Filing amended tax return 2013 Figura 27–A. Filing amended tax return 2013 ¿Reúnen los Requisitos sus Estudios Relacionados con el Trabajo? Please click here for the text description of the image. Filing amended tax return 2013 Figura 27−A. Filing amended tax return 2013 ¿Reúnen los requisitos sus estudios relacionados con el trabajo? Ejemplo 2. Filing amended tax return 2013 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que tiene título universitario y sólo seis cursos de educación profesional. Filing amended tax return 2013 Los cuatro cursos adicionales pueden ser estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Aunque no tiene todos los cursos requeridos, ya ha cumplido los requisitos mínimos de educación. Filing amended tax return 2013 Ejemplo 3. Filing amended tax return 2013 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que lo han contratado con sólo 3 años de estudios universitarios. Filing amended tax return 2013 Los cursos que tome para lograr un título (incluso en el campo de enseñanza) no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Éstos se requieren para cumplir los requisitos mínimos de educación para trabajar como maestro. Filing amended tax return 2013 Ejemplo 4. Filing amended tax return 2013 Tiene un título universitario y trabaja como instructor temporal en una universidad. Filing amended tax return 2013 Al mismo tiempo, toma cursos de posgrado para obtener un título superior. Filing amended tax return 2013 Las reglas de la universidad estipulan que puede pasar a ser miembro del cuerpo docente sólo si obtiene un posgrado. Filing amended tax return 2013 Además, puede mantener su trabajo como instructor sólo si demuestra un avance satisfactorio para obtener este título. Filing amended tax return 2013 No ha cumplido los requisitos mínimos de educación para ser miembro del cuerpo docente. Filing amended tax return 2013 Los cursos de posgrado no son estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Licencia en un nuevo estado. Filing amended tax return 2013   Una vez que haya cumplido los requisitos mínimos de educación para maestros de su estado, se considera que ha cumplido los requisitos mínimos de educación en todos los estados. Filing amended tax return 2013 Esto se aplica incluso si tiene que cursar estudios adicionales para recibir la licencia en otro estado. Filing amended tax return 2013 Los estudios adicionales que necesite son estudios relacionados con el trabajo que reúnen los requisitos para la deducción. Filing amended tax return 2013 Ya ha cumplido los requisitos mínimos de educación para enseñar. Filing amended tax return 2013 Enseñar en otro estado no constituye un nuevo oficio o negocio. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Posee una licencia permanente para enseñar en el Estado A y ha trabajado como maestro en ese estado durante varios años. Filing amended tax return 2013 Se muda al Estado B y lo contratan inmediatamente como maestro. Filing amended tax return 2013 Sin embargo, tiene que realizar ciertos cursos prescritos para obtener una licencia permanente para enseñar en el Estado B. Filing amended tax return 2013 Estos cursos adicionales son estudios relacionados con el trabajo que reúnen los requisitos de la deducción debido a que el puesto de maestro en el Estado B implica el mismo tipo de trabajo general para el cual reunía los requisitos en el Estado A. Filing amended tax return 2013 Estudios que lo Capacitan para un Nuevo Oficio o Negocio Los estudios que forman parte de un programa de estudios a fin de capacitarlo para un nuevo oficio o negocio no están relacionados con el trabajo y no reúnen los requisitos de la deducción. Filing amended tax return 2013 Esto es aplicable incluso si no tiene intención de ingresar en ese oficio o negocio. Filing amended tax return 2013 Si es empleado, un cambio de deberes que implique el mismo tipo de trabajo general no es un nuevo oficio o negocio. Filing amended tax return 2013 Ejemplo 1. Filing amended tax return 2013 Es contador. Filing amended tax return 2013 Su empleador le exige que saque un título en derecho corriendo con sus propios gastos. Filing amended tax return 2013 Se inscribe en una escuela de derecho con la intención de cursar el plan de estudios típico para lograr un título en derecho. Filing amended tax return 2013 Aun si su intención no es ser abogado, los estudios no reúnen los requisitos de la deducción debido a que el título en derecho lo capacitará para un nuevo oficio o negocio. Filing amended tax return 2013 Ejemplo 2. Filing amended tax return 2013 Es médico de medicina general. Filing amended tax return 2013 Toma un curso de dos semanas para revisar los avances en diversos campos especializados de la medicina. Filing amended tax return 2013 El curso no lo capacita para una nueva profesión. Filing amended tax return 2013 Se considera que está relacionado con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas requeridas en su profesión actual. Filing amended tax return 2013 Ejemplo 3. Filing amended tax return 2013 Durante su trabajo en la práctica privada de psiquiatría, ingresa a un programa para estudiar y capacitarse en un instituto de psicoanálisis acreditado. Filing amended tax return 2013 El programa lo capacitará para practicar el psicoanálisis. Filing amended tax return 2013 La formación en psicoanálisis no lo capacitará para una nueva profesión. Filing amended tax return 2013 Está relacionada con el trabajo y reúne los requisitos de la deducción porque mantiene o mejora las destrezas necesarias en su profesión actual. Filing amended tax return 2013 Curso de preparación para el examen de reválida de derecho o para el examen para contadores públicos autorizados Los cursos de preparación para el examen de reválida para ejercer la abogacía o el examen para contadores públicos autorizados (CPA, por sus siglas en inglés) no son estudios relacionados con el trabajo que cumplan los requisitos. Filing amended tax return 2013 Forman parte de un programa de estudios que puede capacitarlo para una nueva profesión. Filing amended tax return 2013 Deberes Magisteriales y Afines Todos los deberes magisteriales y deberes afines se consideran relativamente el mismo tipo de trabajo. Filing amended tax return 2013 Un cambio de deberes de cualquiera de las siguientes maneras no se considera un cambio a una nueva ocupación: Maestro de escuela primaria a maestro de escuela secundaria. Filing amended tax return 2013 Maestro de una asignatura, como biología, a maestro de otra asignatura, como arte. Filing amended tax return 2013 Maestro a consejero académico. Filing amended tax return 2013 Maestro a administrador escolar. Filing amended tax return 2013 Qué Gastos se Pueden Deducir Si sus estudios satisfacen los requisitos descritos anteriormente en Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , por lo general, puede deducir sus gastos de estudios como gastos de negocios. Filing amended tax return 2013 Si no trabaja por cuenta propia, puede deducir gastos de negocios sólo si detalla sus deducciones. Filing amended tax return 2013 No puede deducir gastos relacionados con ingresos exentos ni excluidos de impuestos. Filing amended tax return 2013 Gastos deducibles. Filing amended tax return 2013   Se pueden deducir los siguientes gastos de estudios: Matrícula, libros, útiles escolares, cuotas de laboratorio y artículos similares. Filing amended tax return 2013 Ciertos costos de transporte y viajes. Filing amended tax return 2013 Otros gastos de estudios, como costos de investigación y de procesamiento de palabras (mecanografía) al escribir un ensayo o tésis como parte de un programa de estudios. Filing amended tax return 2013 Gastos no deducibles. Filing amended tax return 2013   No puede deducir sus gastos personales o de capital. Filing amended tax return 2013 Por ejemplo, no puede deducir el valor en dólares de un período de vacaciones o permiso anual (vacaciones remuneradas) que toma para asistir a clases. Filing amended tax return 2013 Esta cantidad es un gasto personal. Filing amended tax return 2013 Reembolso no reclamado. Filing amended tax return 2013   Aun si no reclama reembolsos a los que tiene derecho a recibir de su empleador, no puede deducir los gastos correspondientes a ese reembolso no reclamado. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Su empleador acuerda pagar sus gastos de estudios si usted presenta un vale que muestre sus gastos. Filing amended tax return 2013 Usted no presenta un vale y no se los reembolsan. Filing amended tax return 2013 Como no presentó un vale, no puede deducir los gastos en su declaración de impuestos. Filing amended tax return 2013 Gastos de Transporte Si sus estudios reúnen los requisitos, puede deducir los costos de transporte locales en los que tiene que incurrir para viajar directamente del trabajo a la escuela. Filing amended tax return 2013 Si tiene un trabajo habitual y asiste a la escuela de forma temporal, también puede deducir los costos de regreso de la escuela a su domicilio. Filing amended tax return 2013 Asistencia temporal. Filing amended tax return 2013   Asiste a la escuela de manera temporal si alguna de las siguientes situaciones corresponde a su caso: Se espera de manera realista que su asistencia a la escuela dure 1 año o menos y en realidad dura 1 año o menos. Filing amended tax return 2013 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente es factible que dure más de 1 año. Filing amended tax return 2013 Su asistencia es temporal hasta la fecha en la que determine que durará más de 1 año. Filing amended tax return 2013 Nota: Si se encuentra en la situación (1) o (2), su asistencia no es temporal si los hechos y las circunstancias indican lo contrario. Filing amended tax return 2013 Asistencia no temporal. Filing amended tax return 2013   No asiste a la escuela de manera temporal si alguna de las siguientes situaciones le corresponde: Se espera de manera realista que su asistencia a la escuela dure más de 1 año. Filing amended tax return 2013 No importa cuánto tiempo de hecho asista. Filing amended tax return 2013 Al principio, se espera de manera realista que su asistencia a la escuela dure 1 año o menos, pero posteriormente se espera que dure más de 1 año. Filing amended tax return 2013 Su asistencia no es temporal después de la fecha en la que se determine que durará más de 1 año. Filing amended tax return 2013 Gastos de Transporte Deducibles Si trabaja de manera habitual y se dirige directamente de su domicilio a la escuela de manera temporal, puede deducir los costos del viaje de ida y regreso entre su domicilio y la escuela. Filing amended tax return 2013 Esto es aplicable sin importar la ubicación de dicho lugar, la distancia recorrida o si asiste a cursos en dicho lugar en días no laborables. Filing amended tax return 2013 Los gastos de transporte incluyen los costos reales de autobús, metro, taxi u otras tarifas, así como los costos del uso de su automóvil. Filing amended tax return 2013 Los gastos de transporte no incluyen cantidades gastadas por viaje, comidas o alojamiento cuando pasa la noche fuera de su casa. Filing amended tax return 2013 Ejemplo 1. Filing amended tax return 2013 Trabaja habitualmente en una ciudad cercana y viaja directamente del trabajo a su domicilio. Filing amended tax return 2013 Asimismo, asiste a la escuela cada noche entre semana durante 3 meses para tomar un curso que mejore sus destrezas laborales. Filing amended tax return 2013 Dado que asiste a una escuela de forma temporal, puede deducir sus gastos diarios de transporte de ida y regreso entre su domicilio y la escuela. Filing amended tax return 2013 Esto es aplicable independientemente de la distancia recorrida. Filing amended tax return 2013 Ejemplo 2. Filing amended tax return 2013 Suponga que se dan los mismos hechos que en el Ejemplo 1, salvo que algunas noches se dirige directamente del trabajo a la escuela y luego a su domicilio. Filing amended tax return 2013 Puede deducir sus gastos de transporte desde su lugar de trabajo habitual a la escuela y luego al domicilio. Filing amended tax return 2013 Ejemplo 3. Filing amended tax return 2013 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a la escuela durante 9 meses todos los sábados, los cuales no son días laborables. Filing amended tax return 2013 Dado que asiste a la escuela de manera temporal, puede deducir sus gastos de transporte de ida y regreso entre su casa y la escuela. Filing amended tax return 2013 Ejemplo 4. Filing amended tax return 2013 Suponga que se dan los mismos hechos que en el Ejemplo 1, excepto que asiste a clases dos veces a la semana durante 15 meses. Filing amended tax return 2013 Dado que su asistencia a la escuela no se considera temporal, no puede deducir sus gastos de transporte entre su casa y la escuela. Filing amended tax return 2013 Si se dirige a la escuela directamente desde el trabajo, puede deducir los gastos de transporte de ida desde el trabajo a la escuela. Filing amended tax return 2013 Si del trabajo se dirige a su casa y luego a la escuela y regresa a su casa, sus gastos de transporte no pueden ser mayores que los gastos en los que hubiese incurrido de haber viajado directamente del trabajo a la escuela. Filing amended tax return 2013 Uso de su automóvil. Filing amended tax return 2013   Si usa su automóvil (propio o arrendado) para viajar a la escuela, puede deducir sus gastos reales o utilizar la tarifa estándar de millaje para calcular la cantidad que puede deducir. Filing amended tax return 2013 La tarifa estándar por millas recorridas desde el 1 de enero de 2013 hasta el 31 de diciembre de 2013 es 56½ centavos por milla. Filing amended tax return 2013 Independientemente de los métodos que escoja, también puede deducir cargos de estacionamiento y peajes. Filing amended tax return 2013 Vea el capítulo 26 para obtener información acerca de la deducción de sus gastos reales por el uso de un automóvil. Filing amended tax return 2013 Gastos de Viaje Puede deducir gastos de viajes, comidas (vea Límite del 50% del costo de comidas , más adelante) y alojamiento si viaja de un día a otro principalmente para realizar estudios con derecho a deducción relacionados con el trabajo. Filing amended tax return 2013 Los gastos de viaje para estudios relacionados con el trabajo que reúnen los requisitos de la deducción reciben el mismo trato tributario que los gastos de viaje para otros propósitos de negocios del empleado. Filing amended tax return 2013 Para más información, vea el capítulo 26. Filing amended tax return 2013 No puede deducir gastos de actividades personales, como turismo, visitas o entretenimiento. Filing amended tax return 2013 Viajes principalmente con fines personales. Filing amended tax return 2013   Si su viaje fuera de casa es principalmente con fines personales, no puede deducir todos sus gastos de viaje, comidas o alojamiento. Filing amended tax return 2013 Sólo puede deducir sus gastos de alojamiento y el 50% de sus gastos de comidas durante el período en el que asista a actividades de educación que reúnen los requisitos. Filing amended tax return 2013   El determinar si el propósito del viaje es principalmente personal o para estudios depende de los hechos y las circunstancias. Filing amended tax return 2013 Un factor importante es la comparación del tiempo dedicado a actividades personales con el tiempo dedicado a actividades de educación. Filing amended tax return 2013 Si dedica más tiempo a actividades personales, el viaje se considera principalmente para estudios sólo si puede demostrar una razón importante y no personal de por qué viajó a un lugar específico. Filing amended tax return 2013 Ejemplo 1. Filing amended tax return 2013 Juan trabaja en Newark, Nueva Jersey. Filing amended tax return 2013 Viajó a Chicago para tomar un curso de una semana, a solicitud de su empleador, que puede deducir de sus impuestos. Filing amended tax return 2013 Su razón principal para viajar a Chicago fue el curso. Filing amended tax return 2013 Durante su estadía, realizó un viaje de turismo, salió a divertirse con algunos amigos y realizó un viaje adicional por el día a Pleasantville. Filing amended tax return 2013 Dado que el viaje era principalmente de negocios, Juan puede deducir su boleto aéreo de ida y vuelta a Chicago. Filing amended tax return 2013 No puede deducir los gastos de transporte de su viaje a Pleasantville. Filing amended tax return 2013 Sólo puede deducir las comidas (conforme al límite del 50%) y alojamiento relacionados con sus actividades educativas. Filing amended tax return 2013 Ejemplo 2. Filing amended tax return 2013 Susana trabaja en Boston. Filing amended tax return 2013 Asistió a una universidad en Michigan a fin de tomar un curso para su trabajo. Filing amended tax return 2013 El curso está relacionado con el trabajo y reúne los requisitos de la deducción. Filing amended tax return 2013 Tomó un curso, que corresponde a un cuarto de la carga de estudios a tiempo completo. Filing amended tax return 2013 El resto del tiempo lo dedicó a actividades personales. Filing amended tax return 2013 Sus razones para tomar el curso en Michigan fueron personales. Filing amended tax return 2013 El viaje de Susana es principalmente personal, ya que tres cuartos de su tiempo se consideran tiempo personal. Filing amended tax return 2013 No puede deducir el costo de su boleto de tren de ida y regreso a Michigan. Filing amended tax return 2013 Puede deducir un cuarto del costo de las comidas (conforme al límite del 50%) y del alojamiento del período en que asistió a la universidad. Filing amended tax return 2013 Ejemplo 3. Filing amended tax return 2013 David trabaja en Nashville y recientemente viajó a California para asistir a un seminario de 2 semanas. Filing amended tax return 2013 El seminario está relacionado con el trabajo y reúne los requisitos de la deducción. Filing amended tax return 2013 Durante su estadía, dedicó 8 semanas adicionales a actividades personales. Filing amended tax return 2013 Los hechos, incluida la estadía adicional de 8 semanas, demuestran que su finalidad principal era tomarse unas vacaciones. Filing amended tax return 2013 David no puede deducir su boleto de avión de ida y vuelta ni sus comidas y alojamiento durante las 8 semanas. Filing amended tax return 2013 Sólo puede deducir sus gastos por comida (sujeto al límite del 50%) y alojamiento durante las 2 semanas que asistió al seminario. Filing amended tax return 2013 Cruceros y congresos. Filing amended tax return 2013   Algunos cruceros y congresos ofrecen seminarios o cursos como parte de su itinerario. Filing amended tax return 2013 Aun si los seminarios o cursos están relacionados con el trabajo, su deducción por viaje puede verse limitada. Filing amended tax return 2013 Esto es aplicable a: Viajes en buque transatlántico, crucero u otra forma de transporte marítimo de lujo y Congresos fuera del área de Norteamérica. Filing amended tax return 2013   Si desea consultar más acerca de los límites de deducciones de gastos de viaje que sean aplicables a cruceros y congresos, vea Luxury Water Travel (Viajes en buques de lujo) y Conventions (Congresos) en el capítulo 1 de la Publicación 463, en inglés. Filing amended tax return 2013 Límite del 50% del costo de comidas. Filing amended tax return 2013   Sólo puede deducir el 50% del costo de sus comidas cuando viaja fuera de casa para realizar estudios relacionados con el trabajo que reúnan los requisitos de la deducción. Filing amended tax return 2013 No se le pueden haber reembolsado los gastos por las comidas. Filing amended tax return 2013   Los empleados tienen que usar el Formulario 2106 o el Formulario 2106-EZ para aplicar el límite del 50%. Filing amended tax return 2013 Viajes con Fines Educativos No puede deducir el costo de sus viajes con fines educativos, incluso si están directamente relacionados con los deberes de su trabajo o negocio. Filing amended tax return 2013 Ejemplo. Filing amended tax return 2013 Usted es maestro de francés. Filing amended tax return 2013 Durante una ausencia sabática otorgada para viajar, recorrió Francia para mejorar sus conocimientos del francés. Filing amended tax return 2013 Elige su itinerario y la mayoría de sus actividades con el fin de mejorar sus destrezas lingüísticas en francés. Filing amended tax return 2013 No puede deducir sus gastos de viaje como gastos de estudios. Filing amended tax return 2013 Esto es aplicable aunque haya dedicado la mayor parte del tiempo a aprender francés visitando escuelas y familias francesas, asistiendo a películas u obras de teatro y participando en actividades similares. Filing amended tax return 2013 No se Permiten Beneficios Dobles No se le permite hacer lo siguiente: Deducir los gastos de estudios relacionados con el trabajo como gastos de negocios si deduce estos gastos conforme con cualquier otra disposición de la ley, por ejemplo, la deducción de matrículas y cuotas (vea el capítulo 35). Filing amended tax return 2013 Deducir los gastos de estudios relacionados con el trabajo pagados con fondos de ayuda para los estudios provistos por el empleador, subvención o beca libre de impuestos. Filing amended tax return 2013 Vea Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción , a continuación. Filing amended tax return 2013 Ajustes a Gastos de Estudios Relacionados con el Trabajo que Reúnen los Requisitos de la Deducción Si paga gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción con determinados fondos exentos de impuestos, no puede reclamar una deducción por estas cantidades. Filing amended tax return 2013 Tiene que reducir la cantidad de los gastos que reúnen los requisitos por la cantidad de tales gastos que le pueden corresponder a la asistencia para estudios exenta de impuestos. Filing amended tax return 2013 Para más información, vea el capítulo 12 de la Publicación 970, en inglés. Filing amended tax return 2013 La asistencia para estudios exenta de impuestos incluye: La parte exenta de impuestos de becas de estudios y becas de investigación (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de las subvenciones federales Pell (vea el capítulo 1 de la Publicación 970, en inglés); La parte exenta de impuestos de la asistencia para estudios provista por el empleador (vea el capítulo 11 de la Publicación 970, en inglés); Asistencia para estudios destinada a veteranos (vea el capítulo 1 de la Publicación 970, en inglés) y Cualquier otro pago no gravable (libre de impuestos) (que no sean regalos o herencias) que reciba como asistencia para los estudios. Filing amended tax return 2013 Cantidades que no reducen los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013   No reduzca los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción las cantidades pagadas con fondos que el estudiante reciba como: Un pago por servicios, como salarios; Un préstamo; Un regalo; Una herencia o Un retiro de la cuenta de ahorros personal del estudiante. Filing amended tax return 2013   Tampoco reduzca la cantidad de los gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción por la cantidad de una beca de estudios o beca de investigación declarada como ingreso en la declaración de impuestos del estudiante ni becas que, según lo establecido, no se puedan aplicar a gastos de estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Reembolsos El trato tributario que dé a los reembolsos depende del acuerdo que tenga con su empleador. Filing amended tax return 2013 Existen dos tipos básicos de acuerdos de reembolso: planes con rendición de cuentas y planes sin rendición de cuentas. Filing amended tax return 2013 Puede determinar el tipo de plan mediante el cual se le reembolsa según la manera en que se declara el reembolso en su Formulario W-2. Filing amended tax return 2013 Para información sobre cómo tratar los reembolsos bajo planes con rendición de cuentas y planes sin rendición de cuentas, vea Reembolsos en el capítulo 26. Filing amended tax return 2013 Cómo Deducir Gastos de Negocios Las personas que trabajan por cuenta propia y los empleados declaran los gastos de negocios de manera diferente. Filing amended tax return 2013 La siguiente información explica qué formularios tiene que usar para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción. Filing amended tax return 2013 Personas que Trabajan por Cuenta Propia Si trabaja por cuenta propia, declare el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción en el formulario correspondiente que se utilizó para declarar su ingreso de negocio y gastos (generalmente en el Anexo C, C-EZ o F). Filing amended tax return 2013 Si sus gastos de estudios incluyen gastos de automóvil o camión, viajes o comidas, declare estos gastos de la misma forma en la que declara los demás gastos de negocios para esas partidas. Filing amended tax return 2013 Vea las instrucciones del formulario que presente para obtener información acerca de cómo completarlo. Filing amended tax return 2013 Empleados Si es empleado, puede deducir el costo de estudios relacionados con el trabajo que reúnen los requisitos de la deducción sólo si: No recibió (y no tuvo derecho a recibir) reembolsos de su empleador; Se le reembolsó conforme a un plan sin rendición de cuentas (la cantidad se incluye en el recuadro 1 del Formulario W-2) o Recibió un reembolso conforme a un plan con rendición de cuentas, pero la cantidad recibida fue menor que sus gastos por los cuales usted reclamó un reembolso. Filing amended tax return 2013 Si le corresponde el punto (1) o (2), puede deducir la totalidad del costo que reúne los requisitos de la deducción. Filing amended tax return 2013 Si le corresponde el punto (3), puede deducir sólo los costos mayores que su reembolso que reúnen los requisitos de la deducción. Filing amended tax return 2013 Para deducir como gasto de negocios el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción, incluya la cantidad con su deducción para todos los demás gastos de negocios del empleado en la línea 21 del Anexo A (Formulario 1040). Filing amended tax return 2013 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Filing amended tax return 2013 Esta deducción (con la excepción de los gastos del trabajo relacionados con el impedimento de personas discapacitadas) está sujeta al límite de ingreso bruto ajustado del 2% aplicable a la mayoría de las deducciones detalladas misceláneas. Filing amended tax return 2013 Vea el capítulo 28. Filing amended tax return 2013 Formulario 2106 o 2106-EZ. Filing amended tax return 2013   Para calcular su deducción con respecto a los gastos de negocios del empleado, incluidos los estudios relacionados con el trabajo que reúnen los requisitos de la deducción, por lo general tiene que completar el Formulario 2106 o el Formulario 2106-EZ. Filing amended tax return 2013 No se requiere el formulario. Filing amended tax return 2013   No complete el Formulario 2106 ni el Formulario 2106-EZ si: Las cantidades incluidas en el recuadro 1 de su Formulario W-2 no se consideran reembolsos y No declara gastos de viaje, transporte, comidas o entretenimiento. Filing amended tax return 2013   Si cumple los dos requisitos anteriores, anote los gastos directamente en la línea 21 del Anexo A (Formulario 1040). Filing amended tax return 2013 (Más adelante se explican las reglas especiales para gastos de ciertos artistas del espectáculo y funcionarios a los que se les pagan honorarios y para gastos de trabajo relacionados con un impedimento). Filing amended tax return 2013 Uso del Formulario 2106-EZ. Filing amended tax return 2013   Este formulario es más corto y fácil de usar que el Formulario 2106. Filing amended tax return 2013 Por lo general, puede usar este formulario si: Todos los reembolsos, si los hubiera, se incluyeron en el recuadro 1 de su Formulario W-2 y Utiliza la tarifa estándar por millas si declara gastos de vehículo. Filing amended tax return 2013   Si no cumple estos dos requisitos, utilice el Formulario 2106. Filing amended tax return 2013 Artistas del Espectáculo y Funcionarios a los que se les Pagan Honorarios Si es artista del espectáculo que reúne los requisitos o funcionario del gobierno estatal (o local) que recibe su pago total o en parte de honorarios, puede deducir el costo de sus estudios relacionado con el trabajo que reúne los requisitos de la deducción como ajuste al ingreso bruto en lugar de una deducción detallada. Filing amended tax return 2013 Incluya el costo de sus estudios relacionados con el trabajo que reúnen los requisitos de la deducción junto con todos los demás gastos de negocios del empleado y anote el total en la línea 24 del Formulario 1040. Filing amended tax return 2013 No tiene que detallar sus deducciones en el Anexo A (Formulario 1040) y, por lo tanto, la deducción no está sujeta al límite de ingreso bruto ajustado del 2%. Filing amended tax return 2013 Tiene que completar el Formulario 2106 o 2106-EZ para calcular su deducción, incluso si cumple los requisitos descritos anteriormente bajo No se requiere el formulario . Filing amended tax return 2013 Para más información acerca de los artistas del espectáculo que reúnen los requisitos, vea el capítulo 6 de la Publicación 463, en inglés. Filing amended tax return 2013 Gastos de Trabajo Relacionados con un Impedimento Si está incapacitado y tiene gastos de trabajo relacionados con un impedimento que sean necesarios para permitirle realizar estudios relacionados con el trabajo, que reúnen los requisitos de la deducción, puede deducir estos gastos en la línea 28 del Anexo A (Formulario 1040). Filing amended tax return 2013 No están sujetos al límite del 2% del ingreso bruto ajustado. Filing amended tax return 2013 Para deducir estos gastos, tiene que completar el Formulario 2106 o 2106-EZ, aun si cumple los requisitos descritos anteriormente en No se requiere el formulario . Filing amended tax return 2013 Para más información acerca de gastos de trabajo relacionados con un impedimento, vea el capítulo 6 de la Publicación 463, en inglés. Filing amended tax return 2013 Documentación Tiene que mantener documentación como comprobante de las deducciones reclamadas en su declaración de impuestos. Filing amended tax return 2013 Por lo general, debe mantener su documentación durante 3 años desde la fecha de presentación de la declaración y de haber reclamado la deducción. Filing amended tax return 2013 Para obtener información específica acerca de cómo mantener documentación de los gastos de negocios, vea Mantenimiento de Documentación en el capítulo 26. Filing amended tax return 2013 Prev  Up  Next   Home   More Online Publications