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Filling Out 1040ez

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Filling Out 1040ez

Filling out 1040ez Publication 536 - Main Content Table of Contents NOL Steps How To Figure an NOLNonbusiness deductions (line 6). Filling out 1040ez Nonbusiness income (line 7). Filling out 1040ez Nonbusiness capital losses. Filling out 1040ez Business capital losses. Filling out 1040ez Illustrated Form 1045, Schedule A When To Use an NOLExceptions to 2-Year Carryback Rule Waiving the Carryback Period How To Carry an NOL Back or Forward How To Claim an NOL DeductionDeducting a Carryback Deducting a Carryforward Change in Marital Status Change in Filing Status Illustrated Form 1045 How To Figure an NOL CarryoverIllustrated Form 1045, Schedule B NOL Carryover From 2013 to 2014Worksheet Instructions How To Get Tax HelpLow Income Taxpayer Clinics NOL Steps Follow Steps 1 through 5 to figure and use your NOL. Filling out 1040ez Step 1. Filling out 1040ez   Complete your tax return for the year. Filling out 1040ez You may have an NOL if a negative figure appears on the line below: Individuals — Form 1040, line 41, or Form 1040NR, line 39. Filling out 1040ez Estates and trusts — Form 1041, line 22. Filling out 1040ez   If the amount on that line is not negative, stop here — you do not have an NOL. Filling out 1040ez Step 2. Filling out 1040ez   Determine whether you have an NOL and its amount. Filling out 1040ez See How To Figure an NOL , later. Filling out 1040ez If you do not have an NOL, stop here. Filling out 1040ez Step 3. Filling out 1040ez   Decide whether to carry the NOL back to a past year or to waive the carryback period and instead carry the NOL forward to a future year. Filling out 1040ez See When To Use an NOL , later. Filling out 1040ez Step 4. Filling out 1040ez   Deduct the NOL in the carryback or carryforward year. Filling out 1040ez See How To Claim an NOL Deduction , later. Filling out 1040ez If your NOL deduction is equal to or less than your taxable income without the deduction, stop here — you have used up your NOL. Filling out 1040ez Step 5. Filling out 1040ez   Determine the amount of your unused NOL. Filling out 1040ez See How To Figure an NOL Carryover , later. Filling out 1040ez Carry over the unused NOL to the next carryback or carryforward year and begin again at Step 4. Filling out 1040ez Note. Filling out 1040ez   If your NOL deduction includes more than one NOL amount, apply Step 5 separately to each NOL amount, starting with the amount from the earliest year. Filling out 1040ez How To Figure an NOL If your deductions for the year are more than your income for the year, you may have an NOL. Filling out 1040ez There are rules that limit what you can deduct when figuring an NOL. Filling out 1040ez In general, the following items are not allowed when figuring an NOL. Filling out 1040ez Any deduction for personal exemptions. Filling out 1040ez Capital losses in excess of capital gains. Filling out 1040ez The section 1202 exclusion of the gain from the sale or exchange of qualified small business stock. Filling out 1040ez Nonbusiness deductions in excess of nonbusiness income. Filling out 1040ez The net operating loss deduction. Filling out 1040ez The domestic production activities deduction. Filling out 1040ez Form 1045, Schedule A. Filling out 1040ez   Use Form 1045, Schedule A, to figure an NOL. Filling out 1040ez The following discussion explains Schedule A and includes an illustrated example. Filling out 1040ez   First, complete Form 1045, Schedule A, line 1, using amounts from your return. Filling out 1040ez If line 1 is a negative amount, you may have an NOL. Filling out 1040ez   Next, complete the rest of Form 1045, Schedule A, to figure your NOL. Filling out 1040ez Nonbusiness deductions (line 6). Filling out 1040ez   Enter on line 6 deductions that are not connected to your trade or business or your employment. Filling out 1040ez Examples of deductions not related to your trade or business are: Alimony paid, Deductions for contributions to an IRA or a self-employed retirement plan, Health savings account deduction, Archer medical savings account deduction, Most itemized deductions (except for casualty and theft losses, state income tax on trade and business income, and any employee business expenses), and The standard deduction. Filling out 1040ez   Do not include on line 6 the deduction for personal exemptions for you, your spouse, or your dependents. Filling out 1040ez   Do not enter business deductions on line 6. Filling out 1040ez These are deductions that are connected to your trade or business. Filling out 1040ez They include the following. Filling out 1040ez State income tax on income attributable to trade or business (including wages, salary, and unemployment compensation). Filling out 1040ez Moving expenses. Filling out 1040ez Educator expenses. Filling out 1040ez The deduction for the deductible part of self-employed health insurance. Filling out 1040ez Domestic production activities deduction. Filling out 1040ez Rental losses. Filling out 1040ez Loss on the sale or exchange of business real estate or depreciable property. Filling out 1040ez Your share of a business loss from a partnership or an S corporation. Filling out 1040ez Ordinary loss on the sale or exchange of stock in a small business corporation or a small business investment company. Filling out 1040ez If you itemize your deductions, casualty and theft losses (even if they involve nonbusiness property) and employee business expenses (such as union dues, uniforms, tools, education expenses, and travel and transportation expenses). Filling out 1040ez Loss on the sale of accounts receivable (if you use an accrual method of accounting). Filling out 1040ez Interest and litigation expenses on state and federal income taxes related to your business. Filling out 1040ez Unrecovered investment in a pension or annuity claimed on a decedent's final return. Filling out 1040ez Payment by a federal employee to buy back sick leave used in an earlier year. Filling out 1040ez Nonbusiness income (line 7). Filling out 1040ez   Enter on line 7 only income that is not related to your trade or business or your employment. Filling out 1040ez For example, enter your annuity income, dividends, and interest on investments. Filling out 1040ez Also, include your share of nonbusiness income from partnerships and S corporations. Filling out 1040ez   Do not include on line 7 the income you receive from your trade or business or your employment. Filling out 1040ez This includes salaries and wages, self-employment income, unemployment compensation included in your gross income, and your share of business income from partnerships and S corporations. Filling out 1040ez Also, do not include rental income or ordinary gain from the sale or other disposition of business real estate or depreciable business property. Filling out 1040ez Adjustment for section 1202 exclusion (line 17). Filling out 1040ez   Enter on line 17 any gain you excluded under section 1202 on the sale or exchange of qualified small business stock. Filling out 1040ez Adjustments for capital losses (lines 19–22). Filling out 1040ez   The amount deductible for capital losses is limited based on whether the losses are business capital losses or nonbusiness capital losses. Filling out 1040ez Nonbusiness capital losses. Filling out 1040ez   You can deduct your nonbusiness capital losses (line 2) only up to the amount of your nonbusiness capital gains without regard to any section 1202 exclusion (line 3). Filling out 1040ez If your nonbusiness capital losses are more than your nonbusiness capital gains without regard to any section 1202 exclusion, you cannot deduct the excess. Filling out 1040ez Business capital losses. Filling out 1040ez   You can deduct your business capital losses (line 11) only up to the total of: Your nonbusiness capital gains that are more than the total of your nonbusiness capital losses and excess nonbusiness deductions (line 10), and Your total business capital gains without regard to any section 1202 exclusion (line 12). Filling out 1040ez Domestic production activities deduction (line 23). Filling out 1040ez   You cannot take the domestic production activities deduction when figuring your NOL. Filling out 1040ez Enter on line 23 any domestic production activities deduction claimed on your return. Filling out 1040ez NOLs from other years (line 24). Filling out 1040ez   You cannot deduct any NOL carryovers or carrybacks from other years. Filling out 1040ez Enter the total amount of your NOL deduction for losses from other years. Filling out 1040ez Illustrated Form 1045, Schedule A The following example illustrates how to figure an NOL. Filling out 1040ez It includes filled-in pages 1 and 2 of Form 1040 and Form 1045, Schedule A. Filling out 1040ez Example. Filling out 1040ez Glenn Johnson is in the retail record business. Filling out 1040ez He is single and has the following income and deductions on his Form 1040 for 2013. Filling out 1040ez See the illustrated Form 1040 , later. Filling out 1040ez INCOME   Wages from part-time job $1,225 Interest on savings 425 Net long-term capital gain on sale of real estate used in business 2,000 Glenn's total income $3,650 DEDUCTIONS   Net loss from business (gross income of $67,000 minus expenses of $72,000) $5,000 Net short-term capital loss on sale of stock 1,000 Standard deduction 6,100 Personal exemption 3,900 Glenn's total deductions $16,000 Glenn's deductions exceed his income by $12,350 ($16,000 − $3,650). Filling out 1040ez However, to figure whether he has an NOL, certain deductions are not allowed. Filling out 1040ez He uses Form 1045, Schedule A, to figure his NOL. Filling out 1040ez See the Illustrated Form 1045, Schedule A , later. Filling out 1040ez The following items are not allowed on Form 1045, Schedule A. Filling out 1040ez Nonbusiness net short-term capital loss $1,000 Nonbusiness deductions (standard deduction, $6,100) minus nonbusiness income (interest, $425) 5,675 Deduction for personal exemption 3,900 Total adjustments to net loss $10,575     Therefore, Glenn's NOL for 2013 is figured as follows: Glenn's total 2013 income $3,650 Less:     Glenn's original 2013 total deductions $16,000   Reduced by the disallowed items − 10,575 − 5,425 Glenn's NOL for 2013 $1,775 This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1040, page 1 This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1040, page 2 This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1045, page 2 When To Use an NOL Generally, if you have an NOL for a tax year ending in 2013, you must carry back the entire amount of the NOL to the 2 tax years before the NOL year (the carryback period), and then carry forward any remaining NOL for up to 20 years after the NOL year (the carryforward period). Filling out 1040ez You can, however, choose not to carry back an NOL and only carry it forward. Filling out 1040ez See Waiving the Carryback Period , later. Filling out 1040ez You cannot deduct any part of the NOL remaining after the 20-year carryforward period. Filling out 1040ez NOL year. Filling out 1040ez   This is the year in which the NOL occurred. Filling out 1040ez Exceptions to 2-Year Carryback Rule Eligible losses, farming losses, qualified disaster losses, and specified liability losses, all defined next, qualify for longer carryback periods. Filling out 1040ez Eligible loss. Filling out 1040ez   The carryback period for eligible losses is 3 years. Filling out 1040ez Only the eligible loss portion of the NOL can be carried back 3 years. Filling out 1040ez An eligible loss is any part of an NOL that: Is from a casualty or theft, or Is attributable to a federally declared disaster for a qualified small business or certain qualified farming businesses. Filling out 1040ez Qualified small business. Filling out 1040ez   A qualified small business is a sole proprietorship or a partnership that has average annual gross receipts (reduced by returns and allowances) of $5 million or less during the 3-year period ending with the tax year of the NOL. Filling out 1040ez If the business did not exist for this entire 3-year period, use the period the business was in existence. Filling out 1040ez   An eligible loss does not include a farming loss or a qualified disaster loss. Filling out 1040ez Farming loss. Filling out 1040ez   The carryback period for a farming loss is 5 years. Filling out 1040ez Only the farming loss portion of the NOL can be carried back 5 years. Filling out 1040ez A farming loss is the smaller of: The amount that would be the NOL for the tax year if only income and deductions attributable to farming businesses were taken into account, or The NOL for the tax year. Filling out 1040ez Farming business. Filling out 1040ez   A farming business is a trade or business involving cultivation of land or the raising or harvesting of any agricultural or horticultural commodity. Filling out 1040ez A farming business can include operating a nursery or sod farm or raising or harvesting most ornamental trees or trees bearing fruit, nuts, or other crops. Filling out 1040ez The raising, shearing, feeding, caring for, training, and management of animals is also considered a farming business. Filling out 1040ez   A farming business does not include contract harvesting of an agricultural or horticultural commodity grown or raised by someone else. Filling out 1040ez It also does not include a business in which you merely buy or sell plants or animals grown or raised entirely by someone else. Filling out 1040ez Waiving the 5-year carryback. Filling out 1040ez   You can choose to figure the carryback period for a farming loss without regard to the special 5-year carryback rule. Filling out 1040ez To make this choice for 2013, attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 farming losses without regard to the special 5-year carryback rule. Filling out 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filling out 1040ez Attach an election statement to your amended return, and write “Filed pursuant to section 301. Filling out 1040ez 9100-2” at the top of the statement. Filling out 1040ez Once made, this choice is irrevocable. Filling out 1040ez Qualified disaster loss. Filling out 1040ez   The carryback period for a qualified disaster loss is 5 years. Filling out 1040ez Only the qualified disaster loss portion of the NOL can be carried back 5 years. Filling out 1040ez A qualified disaster loss is the smaller of: The sum of: Any losses attributable to a federally declared disaster and occurring before January 1, 2010, in the disaster area, plus Any allowable qualified disaster expenses (even if you did not choose to treat those expenses as deductions in the current year), or The NOL for the tax year. Filling out 1040ez Qualified disaster expenses. Filling out 1040ez   A qualified disaster expense is any capital expense paid or incurred in connection with a trade or business or with business-related property which is: For the abatement or control of hazardous substances that were released as a result of a federally declared disaster occurring before January 1, 2010, For the removal of debris from, or the demolition of structures on, real property which is business-related property damaged or destroyed as a result of a federally declared disaster occurring before January 1, 2010, or For the repair of business-related property damaged as a result of a federally declared disaster occurring before January 1, 2010. Filling out 1040ez Business-related property is property held for use in a trade or business, property held for the production of income, or inventory property. Filling out 1040ez Note. Filling out 1040ez Section 198A allows taxpayers to treat certain capital expenses (qualified disaster expenses) as deductions in the year the expenses were paid or incurred. Filling out 1040ez Excluded losses. Filling out 1040ez   A qualified disaster loss does not include any losses from property used in connection with any private or commercial golf course, country club, massage parlor, hot tub facility, suntan facility, or any store for which the principal business is the sale of alcoholic beverages for consumption off premises. Filling out 1040ez   A qualified disaster loss also does not include any losses from any gambling or animal racing property. Filling out 1040ez Gambling or animal racing property is any equipment, furniture, software, or other property used directly in connection with gambling, the racing of animals, or the on-site viewing of such racing, and the portion of any real property (determined by square footage) that is dedicated to gambling, the racing of animals, or the on-site viewing of such racing, unless this portion is less than 100 square feet. Filling out 1040ez Specified liability loss. Filling out 1040ez   The carryback period for a specified liability loss is 10 years. Filling out 1040ez Only the specified liability loss portion of the NOL can be carried back 10 years. Filling out 1040ez Generally, a specified liability loss is a loss arising from: Product liability and expenses incurred in the investigation or settlement of, or opposition to, product liability claims, or An act (or failure to act) that occurred at least 3 years before the beginning of the loss year and resulted in a liability under a federal or state law requiring: Reclamation of land, Dismantling of a drilling platform, Remediation of environmental contamination, or Payment under any workers compensation act. Filling out 1040ez   Any loss from a liability arising from (1) through (4) above can be taken into account as a specified liability loss only if you used an accrual method of accounting throughout the period in which the act (or failure to act) occurred. Filling out 1040ez For details, see section 172(f). Filling out 1040ez Waiving the 10-year carryback. Filling out 1040ez   You can choose to figure the carryback period for a specified liability loss without regard to the special 10-year carryback rule. Filling out 1040ez To make this choice for 2013 attach to your 2013 income tax return filed by the due date (including extensions) a statement that you are choosing to treat any 2013 specified liability losses without regard to the special 10-year carryback rule. Filling out 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months after the due date of the return (excluding extensions). Filling out 1040ez Attach a statement to your amended return and write “Filed pursuant to section 301. Filling out 1040ez 9100-2” at the top of the statement. Filling out 1040ez Once made, this choice is irrevocable. Filling out 1040ez Waiving the Carryback Period You can choose not to carry back your NOL. Filling out 1040ez If you make this choice, then you can use your NOL only in the 20-year carryforward period. Filling out 1040ez (This choice means you also choose not to carry back any alternative tax NOL. Filling out 1040ez ) To make this choice, attach a statement to your original return filed by the due date (including extensions) for the NOL year. Filling out 1040ez This statement must show that you are choosing to waive the carryback period under section 172(b)(3). Filling out 1040ez If you filed your original return on time but did not file the statement with it, you can make this choice on an amended return filed within 6 months of the due date of the return (excluding extensions). Filling out 1040ez Attach a statement to your amended return, and write “Filed pursuant to section 301. Filling out 1040ez 9100-2” at the top of the statement. Filling out 1040ez Once you choose to waive the carryback period, it generally is irrevocable. Filling out 1040ez If you choose to waive the carryback period for more than one NOL, you must make a separate choice and attach a separate statement for each NOL year. Filling out 1040ez If you do not file this statement on time, you cannot waive the carryback period. Filling out 1040ez How To Carry an NOL Back or Forward If you choose to carry back the NOL, you must first carry the entire NOL to the earliest carryback year. Filling out 1040ez If your NOL is not used up, you can carry the rest to the next earliest carryback year, and so on. Filling out 1040ez If you waive the carryback period or do not use up the NOL in the carryback period, carry forward what remains of the NOL to the 20 tax years following the NOL year. Filling out 1040ez Start by carrying it to the first tax year after the NOL year. Filling out 1040ez If you do not use it up, carry the unused part to the next year. Filling out 1040ez Continue to carry any unused part of the NOL forward until the NOL is used up or you complete the 20-year carryforward period. Filling out 1040ez Example 1. Filling out 1040ez You started your business as a sole proprietor in 2013 and had a $42,000 NOL for the year. Filling out 1040ez No part of the NOL qualifies for the 3-year, 5-year, or 10-year carryback. Filling out 1040ez You begin using your NOL in 2011, the second year before the NOL year, as shown in the following chart. Filling out 1040ez Year   Carryback/  Carryover Unused  Loss 2011 $42,000 $40,000 2012 40,000 37,000 2013 (NOL year)     2014 37,000 31,500 2015 31,500 22,500 2016 22,500 12,700 2017 12,700 4,000 2018 4,000 -0- If your loss were larger, you could carry it forward until the year 2033. Filling out 1040ez If you still had an unused 2013 carryforward after the year 2033, you would not be allowed to deduct it. Filling out 1040ez Example 2. Filling out 1040ez Assume the same facts as in Example 1 , except that $4,000 of the NOL is attributable to a casualty loss and this loss qualifies for a 3-year carryback period. Filling out 1040ez You begin using the $4,000 in 2010. Filling out 1040ez As shown in the following chart, $3,000 of this NOL is used in 2010. Filling out 1040ez The remaining $1,000 is carried to 2011 with the $38,000 NOL that you must begin using in 2011. Filling out 1040ez Year   Carryback/  Carryover Unused  Loss 2010 $4,000 $1,000 2011 39,000 37,000 2012 37,000 34,000 2013 (NOL year)     2014 34,000 28,500 2015 28,500 19,500 2016 19,500 9,700 2017 9,700 1,000 2018 1,000 -0- How To Claim an NOL Deduction If you have not already carried the NOL to an earlier year, your NOL deduction is the total NOL. Filling out 1040ez If you carried the NOL to an earlier year, your NOL deduction is the carried over NOL minus the NOL amount you used in the earlier year or years. Filling out 1040ez If you carry more than one NOL to the same year, your NOL deduction is the total of these carrybacks and carryovers. Filling out 1040ez NOL resulting in no taxable income. Filling out 1040ez   If your NOL is more than the taxable income of the year you carry it to (figured before deducting the NOL), you generally will have an NOL carryover to the next year. Filling out 1040ez See How To Figure an NOL Carryover , later, to determine how much NOL you have used and how much you carry to the next year. Filling out 1040ez Deducting a Carryback If you carry back your NOL, you can use either Form 1045 or Form 1040X. Filling out 1040ez You can get your refund faster by using Form 1045, but you have a shorter time to file it. Filling out 1040ez You can use Form 1045 to apply an NOL to all carryback years. Filling out 1040ez If you use Form 1040X, you must use a separate Form 1040X for each carryback year to which you apply the NOL. Filling out 1040ez Estates and trusts that do not file Form 1045 must file an amended Form 1041 (instead of Form 1040X) for each carryback year to which NOLs are applied. Filling out 1040ez Use a copy of the appropriate year's Form 1041, check the “Amended return” box, and follow the Form 1041 instructions for amended returns. Filling out 1040ez Include the NOL deduction with other deductions not subject to the 2% limit (line 15a). Filling out 1040ez Also, see the special procedures for filing an amended return due to an NOL carryback, explained under Form 1040X , later. Filling out 1040ez Form 1045. Filling out 1040ez   You can apply for a quick refund by filing Form 1045. Filling out 1040ez This form results in a tentative adjustment of tax in the carryback year. Filling out 1040ez See the Illustrated Form 1045 . Filling out 1040ez at the end of this discussion. Filling out 1040ez   If the IRS refunds or credits an amount to you from Form 1045 and later determines that the refund or credit is too much, the IRS may assess and collect the excess immediately. Filling out 1040ez   Generally, you must file Form 1045 on or after the date you file your tax return for the NOL year, but not later than one year after the end of the NOL year. Filling out 1040ez If the last day of the NOL year falls on a Saturday, Sunday, or holiday, the form will be considered timely if postmarked on the next business day. Filling out 1040ez For example, if you are a calendar year taxpayer with a carryback from 2013 to 2011, you must file Form 1045 on or after the date you file your tax return for 2013, but no later than December 31, 2014. Filling out 1040ez Form 1040X. Filling out 1040ez   If you do not file Form 1045, you can file Form 1040X to get a refund of tax because of an NOL carryback. Filling out 1040ez File Form 1040X within 3 years after the due date, including extensions, for filing the return for the NOL year. Filling out 1040ez For example, if you are a calendar year taxpayer and filed your 2011 return by the April 15, 2012, due date, you must file a claim for refund of 2008 tax because of an NOL carryback from 2011 by April 15, 2015. Filling out 1040ez   Attach a computation of your NOL using Form 1045, Schedule A, and, if it applies, your NOL carryover using Form 1045, Schedule B, discussed later . Filling out 1040ez Refiguring your tax. Filling out 1040ez   To refigure your total tax liability for a carryback year, first refigure your adjusted gross income for that year. Filling out 1040ez (On Form 1045, use lines 10 and 11 and the “After carryback” column for the applicable carryback year. Filling out 1040ez ) Use your adjusted gross income after applying the NOL deduction to refigure income or deduction items that are based on, or limited to, a percentage of your adjusted gross income. Filling out 1040ez Refigure the following items. Filling out 1040ez The special allowance for passive activity losses from rental real estate activities. Filling out 1040ez Taxable social security and tier 1 railroad retirement benefits. Filling out 1040ez IRA deductions. Filling out 1040ez Excludable savings bond interest. Filling out 1040ez Excludable employer-provided adoption benefits. Filling out 1040ez The student loan interest deduction. Filling out 1040ez The tuition and fees deduction. Filling out 1040ez   If more than one of these items apply, refigure them in the order listed above, using your adjusted gross income after applying the NOL deduction and any previous item. Filling out 1040ez (Enter your NOL deduction on Form 1045, line 10. Filling out 1040ez On line 11, using the “After carryback” column, enter your adjusted gross income refigured after applying the NOL deduction and after refiguring any above items. Filling out 1040ez )   Next, refigure your taxable income. Filling out 1040ez (On Form 1045, use lines 12 through 15 and the “After carryback” column. Filling out 1040ez ) Use your refigured adjusted gross income (Form 1045, line 11, using the “After carryback” column) to refigure certain deductions and other items that are based on or limited to a percentage of your adjusted gross income. Filling out 1040ez Refigure the following items. Filling out 1040ez The itemized deduction for medical expenses. Filling out 1040ez The itemized deduction for qualified mortgage insurance premiums. Filling out 1040ez The itemized deduction for casualty losses. Filling out 1040ez Miscellaneous itemized deductions subject to the 2% limit. Filling out 1040ez The overall limit on itemized deductions (do not apply to carryback years beginning after December 31, 2009). Filling out 1040ez The phaseout of the deduction for exemptions (do not apply to carryback years beginning after December 31, 2009). Filling out 1040ez Qualified motor vehicle tax (do not apply to carryback years beginning after December 31, 2009). Filling out 1040ez    Do not refigure the itemized deduction for charitable contributions. Filling out 1040ez   Finally, use your refigured taxable income (Form 1045, line 15, using the “After carryback” column) to refigure your total tax liability. Filling out 1040ez Refigure your income tax, your alternative minimum tax, and any credits that are based on or limited by your adjusted gross income (AGI), modified adjusted gross income (MAGI), or tax liability. Filling out 1040ez (On Form 1045, use lines 16 through 25, and the “After carryback” column. Filling out 1040ez ) The earned income credit, for example, may be affected by changes to adjusted gross income or the amount of tax (or both) and, therefore, must be recomputed. Filling out 1040ez If you become eligible for a credit because of the carryback, complete the form for that specific credit (such as the EIC Worksheet) for that year. Filling out 1040ez   While it is necessary to refigure your income tax, alternative minimum tax, and credits, do not refigure your self-employment tax. Filling out 1040ez Deducting a Carryforward If you carry forward your NOL to a tax year after the NOL year, list your NOL deduction as a negative figure on the “Other income” line of Form 1040 or Form 1040NR (line 21 for 2013). Filling out 1040ez Estates and trusts include an NOL deduction on Form 1041 with other deductions not subject to the 2% limit (line 15a for 2013). Filling out 1040ez You must attach a statement that shows all the important facts about the NOL. Filling out 1040ez Your statement should include a computation showing how you figured the NOL deduction. Filling out 1040ez If you deduct more than one NOL in the same year, your statement must cover each of them. Filling out 1040ez Change in Marital Status If you and your spouse were not married to each other in all years involved in figuring NOL carrybacks and carryovers, only the spouse who had the loss can take the NOL deduction. Filling out 1040ez If you file a joint return, the NOL deduction is limited to the income of that spouse. Filling out 1040ez For example, if your marital status changes because of death or divorce, and in a later year you have an NOL, you can carry back that loss only to the part of the income reported on the joint return (filed with your former spouse) that was related to your taxable income. Filling out 1040ez After you deduct the NOL in the carryback year, the joint rates apply to the resulting taxable income. Filling out 1040ez Refund limit. Filling out 1040ez   If you are not married in the NOL year (or are married to a different spouse), and in the carryback year you were married and filed a joint return, your refund for the overpaid joint tax may be limited. Filling out 1040ez You can claim a refund for the difference between your share of the refigured tax and your contribution toward the tax paid on the joint return. Filling out 1040ez The refund cannot be more than the joint overpayment. Filling out 1040ez Attach a statement showing how you figured your refund. Filling out 1040ez Figuring your share of a joint tax liability. Filling out 1040ez   There are five steps for figuring your share of the refigured joint tax liability. Filling out 1040ez Figure your total tax as though you had filed as married filing separately. Filling out 1040ez Figure your spouse's total tax as though your spouse had also filed as married filing separately. Filling out 1040ez Add the amounts in (1) and (2). Filling out 1040ez Divide the amount in (1) by the amount in (3). Filling out 1040ez Multiply the refigured tax on your joint return by the amount figured in (4). Filling out 1040ez This is your share of the joint tax liability. Filling out 1040ez Figuring your contribution toward tax paid. Filling out 1040ez   Unless you have an agreement or clear evidence of each spouse's contributions toward the payment of the joint tax liability, figure your contribution by adding the tax withheld on your wages and your share of joint estimated tax payments or tax paid with the return. Filling out 1040ez If the original return for the carryback year resulted in an overpayment, reduce your contribution by your share of the tax refund. Filling out 1040ez Figure your share of a joint payment or refund by the same method used in figuring your share of the joint tax liability. Filling out 1040ez Use your taxable income as originally reported on the joint return in steps (1) and (2) above, and substitute the joint payment or refund for the refigured joint tax in step (5). Filling out 1040ez Change in Filing Status If you and your spouse were married and filed a joint return for each year involved in figuring NOL carrybacks and carryovers, figure the NOL deduction on a joint return as you would for an individual. Filling out 1040ez However, treat the NOL deduction as a joint NOL. Filling out 1040ez If you and your spouse were married and filed separate returns for each year involved in figuring NOL carrybacks and carryovers, the spouse who sustained the loss may take the NOL deduction on a separate return. Filling out 1040ez Special rules apply for figuring the NOL carrybacks and carryovers of married people whose filing status changes for any tax year involved in figuring an NOL carryback or carryover. Filling out 1040ez Separate to joint return. Filling out 1040ez   If you and your spouse file a joint return for a carryback or carryforward year, and were married but filed separate returns for any of the tax years involved in figuring the NOL carryback or carryover, treat the separate carryback or carryover as a joint carryback or carryover. Filling out 1040ez Joint to separate returns. Filling out 1040ez   If you and your spouse file separate returns for a carryback or carryforward year, but filed a joint return for any or all of the tax years involved in figuring the NOL carryover, figure each of your carryovers separately. Filling out 1040ez Joint return in NOL year. Filling out 1040ez   Figure each spouse's share of the joint NOL through the following steps. Filling out 1040ez Figure each spouse's NOL as if he or she filed a separate return. Filling out 1040ez See How To Figure an NOL , earlier. Filling out 1040ez If only one spouse has an NOL, stop here. Filling out 1040ez All of the joint NOL is that spouse's NOL. Filling out 1040ez If both spouses have an NOL, multiply the joint NOL by a fraction, the numerator of which is spouse A's NOL figured in (1) and the denominator of which is the total of the spouses' NOLs figured in (1). Filling out 1040ez The result is spouse A's share of the joint NOL. Filling out 1040ez The rest of the joint NOL is spouse B's share. Filling out 1040ez Example 1. Filling out 1040ez Mark and Nancy are married and file a joint return for 2013. Filling out 1040ez They have an NOL of $5,000. Filling out 1040ez They carry the NOL back to 2011, a year in which Mark and Nancy filed separate returns. Filling out 1040ez Figured separately, Nancy's 2013 deductions were more than her income, and Mark's income was more than his deductions. Filling out 1040ez Mark does not have any NOL to carry back. Filling out 1040ez Nancy can carry back the entire $5,000 NOL to her 2011 separate return. Filling out 1040ez Example 2. Filling out 1040ez Assume the same facts as in Example 1 , except that both Mark and Nancy had deductions in 2013 that were more than their income. Filling out 1040ez Figured separately, his NOL is $1,800 and her NOL is $3,000. Filling out 1040ez The sum of their separate NOLs ($4,800) is less than their $5,000 joint NOL because his deductions included a $200 net capital loss that is not allowed in figuring his separate NOL. Filling out 1040ez The loss is allowed in figuring their joint NOL because it was offset by Nancy's capital gains. Filling out 1040ez Mark's share of their $5,000 joint NOL is $1,875 ($5,000 × $1,800/$4,800) and Nancy's is $3,125 ($5,000 − $1,875). Filling out 1040ez Joint return in previous carryback or carryforward year. Filling out 1040ez   If only one spouse had an NOL deduction on the previous year's joint return, all of the joint carryover is that spouse's carryover. Filling out 1040ez If both spouses had an NOL deduction (including separate carryovers of a joint NOL, figured as explained in the previous discussion ), figure each spouse's share of the joint carryover through the following steps. Filling out 1040ez Figure each spouse's modified taxable income as if he or she filed a separate return. Filling out 1040ez See Modified taxable income under How To Figure an NOL Carryover , later. Filling out 1040ez Multiply the joint modified taxable income you used to figure the joint carryover by a fraction, the numerator of which is spouse A's modified taxable income figured in (1) and the denominator of which is the total of the spouses' modified taxable incomes figured in (1). Filling out 1040ez This is spouse A's share of the joint modified taxable income. Filling out 1040ez Subtract the amount figured in (2) from the joint modified taxable income. Filling out 1040ez This is spouse B's share of the joint modified taxable income. Filling out 1040ez Reduce the amount figured in (3), but not below zero, by spouse B's NOL deduction. Filling out 1040ez Add the amounts figured in (2) and (4). Filling out 1040ez Subtract the amount figured in (5) from spouse A's NOL deduction. Filling out 1040ez This is spouse A's share of the joint carryover. Filling out 1040ez The rest of the joint carryover is spouse B's share. Filling out 1040ez Example. Filling out 1040ez Sam and Wanda filed a joint return for 2011 and separate returns for 2012 and 2013. Filling out 1040ez In 2013, Sam had an NOL of $18,000 and Wanda had an NOL of $2,000. Filling out 1040ez They choose to carry back both NOLs 2 years to their 2011 joint return and claim a $20,000 NOL deduction. Filling out 1040ez Their joint modified taxable income (MTI) for 2011 is $15,000, and their joint NOL carryover to 2012 is $5,000 ($20,000 – $15,000). Filling out 1040ez Sam and Wanda each figure their separate MTI for 2011 as if they had filed separate returns. Filling out 1040ez Then they figure their shares of the $5,000 carryover as follows. Filling out 1040ez Step 1. Filling out 1040ez   Sam's separate MTI $9,000 Wanda's separate MTI + 3,000 Total MTI $12,000 Step 2. Filling out 1040ez   Joint MTI $15,000 Sam's MTI ÷ total MTI ($9,000 ÷ $12,000) × . Filling out 1040ez 75 Sam's share of joint MTI $11,250 Step 3. Filling out 1040ez   Joint MTI $15,000 Sam's share of joint MTI − 11,250 Wanda's share of joint MTI $3,750 Step 4. Filling out 1040ez   Wanda's share of joint MTI $3,750 Wanda's NOL deduction − 2,000 Wanda's remaining share $1,750 Step 5. Filling out 1040ez   Sam's share of joint MTI $11,250 Wanda's remaining share + 1,750 Joint MTI to be offset $13,000 Step 6. Filling out 1040ez   Sam's NOL deduction $18,000 Joint MTI to be offset − 13,000 Sam's carryover to 2012 $5,000 Joint carryover to 2012 $5,000 Sam's carryover − 5,000 Wanda's carryover to 2012 $-0- Wanda's $2,000 NOL deduction offsets $2,000 of her $3,750 share of the joint modified taxable income and is completely used up. Filling out 1040ez She has no carryover to 2012. Filling out 1040ez Sam's $18,000 NOL deduction offsets all of his $11,250 share of joint modified taxable income and the remaining $1,750 of Wanda's share. Filling out 1040ez His carryover to 2012 is $5,000. Filling out 1040ez Illustrated Form 1045 The following example illustrates how to use Form 1045 to claim an NOL deduction in a carryback year. Filling out 1040ez It includes a filled-in page 1 of Form 1045. Filling out 1040ez Example. Filling out 1040ez Martha Sanders is a self-employed contractor. Filling out 1040ez Martha's 2013 deductions are more than her 2013 income because of a business loss. Filling out 1040ez She uses Form 1045 to carry back her NOL 2 years and claim an NOL deduction in 2011. Filling out 1040ez Her filing status in both years was single. Filling out 1040ez See the filled-in Form 1045 later. Filling out 1040ez Martha figures her 2013 NOL on Form 1045, Schedule A (not shown). Filling out 1040ez (For an example using Form 1045, Schedule A, see Illustrated Form 1045, Schedule A under How To Figure an NOL , earlier. Filling out 1040ez ) She enters the $10,000 NOL from Form 1045, Schedule A, line 25, on Form 1045, line 1a. Filling out 1040ez Martha completes lines 10 through 25, using the “Before carryback” column under the column for the second preceding tax year ended 12/31/11 on page 1 of Form 1045 using the following amounts from her 2011 return. Filling out 1040ez 2011 Adjusted gross income $50,000 Itemized deductions:     Medical expenses [$6,000 − ($50,000 × 7. Filling out 1040ez 5%)] $2,250   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions $13,250 Exemption $3,700 Income tax $4,550 Self-employment tax $6,120   Martha refigures her taxable income for 2011 after carrying back her 2013 NOL as follows: 2011 Adjusted gross income $50,000 Less:     NOL from 2013 −10,000 2011 Adjusted gross income after carryback $40,000 Less:     Itemized deductions:     Medical expenses [$6,000 − ($40,000 × 7. Filling out 1040ez 5%)] $3,000   State income tax + 2,000   Real estate tax + 4,000   Home mortgage interest + 5,000   Total itemized deductions −14,000 Less:     Exemption − 3,700 2011 Taxable income after carryback $22,300 Martha then completes lines 10 through 25, using the “After carryback” column under the column for the second preceding tax year ended 12/31/11. Filling out 1040ez On line 10, Martha enters her $10,000 NOL deduction. Filling out 1040ez Her new adjusted gross income on line 11 is $40,000 ($50,000 − $10,000). Filling out 1040ez To complete line 12, she must refigure her medical expense deduction using her new adjusted gross income. Filling out 1040ez Her refigured medical expense deduction is $3,000 [$6,000 − ($40,000 × 7. Filling out 1040ez 5%)]. Filling out 1040ez This increases her total itemized deductions to $14,000 [$13,250 + ($3,000 − $2,250)]. Filling out 1040ez Martha uses her refigured taxable income ($22,300) from line 15, and the tax tables in her 2011 Form 1040 instructions to find her income tax. Filling out 1040ez She enters the new amount, $2,924, on line 16, and her new total tax liability, $9,044, on line 25. Filling out 1040ez Martha used up her $10,000 NOL in 2011 so she does not complete a column for the first preceding tax year ended 12/31/2012. Filling out 1040ez The decrease in tax because of her NOL deduction (line 27) is $1,612. Filling out 1040ez Martha files Form 1045 after filing her 2013 return, but no later than December 31, 2014. Filling out 1040ez She mails it to the Internal Revenue Service Center for the place where she lives as shown in the 2013 instructions for Form 1040 and attaches a copy of her 2013 return (including the applicable forms and schedules). Filling out 1040ez This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1045, page 1 How To Figure an NOL Carryover If your NOL is more than your taxable income for the year to which you carry it (figured before deducting the NOL), you may have an NOL carryover. Filling out 1040ez You must make certain modifications to your taxable income to determine how much NOL you will use up in that year and how much you can carry over to the next tax year. Filling out 1040ez Your carryover is the excess of your NOL deduction over your modified taxable income for the carryback or carryforward year. Filling out 1040ez If your NOL deduction includes more than one NOL, apply the NOLs against your modified taxable income in the same order in which you incurred them, starting with the earliest. Filling out 1040ez Modified taxable income. Filling out 1040ez   Your modified taxable income is your taxable income figured with the following changes. Filling out 1040ez You cannot claim an NOL deduction for the NOL carryover you are figuring or for any later NOL. Filling out 1040ez You cannot claim a deduction for capital losses in excess of your capital gains. Filling out 1040ez Also, you must increase your taxable income by the amount of any section 1202 exclusion. Filling out 1040ez You cannot claim the domestic production activities deduction. Filling out 1040ez You cannot claim a deduction for your exemptions for yourself, your spouse, or dependents. Filling out 1040ez You must figure any item affected by the amount of your adjusted gross income after making the changes in (1), (2), and (3), above, and certain other changes to your adjusted gross income that result from (1), (2), and (3). Filling out 1040ez This includes income and deduction items used to figure adjusted gross income (for example, IRA deductions), as well as certain itemized deductions. Filling out 1040ez To figure a charitable contribution deduction, do not include deductions for NOL carrybacks in the change in (1) but do include deductions for NOL carryforwards from tax years before the NOL year. Filling out 1040ez   Your taxable income as modified cannot be less than zero. Filling out 1040ez Form 1045, Schedule B. Filling out 1040ez   You can use Form 1045, Schedule B, to figure your modified taxable income for carryback years and your carryover from each of those years. Filling out 1040ez Do not use Form 1045, Schedule B, for a carryforward year. Filling out 1040ez If your 2013 return includes an NOL deduction from an NOL year before 2013 that reduced your taxable income to zero (to less than zero, if an estate or trust), see NOL Carryover From 2013 to 2014 , later. Filling out 1040ez Illustrated Form 1045, Schedule B The following example illustrates how to figure an NOL carryover from a carryback year. Filling out 1040ez It includes a filled-in Form 1045, Schedule B. Filling out 1040ez Example. Filling out 1040ez Ida Brown runs a small clothing shop. Filling out 1040ez In 2013, she has an NOL of $36,000 that she carries back to 2011. Filling out 1040ez She has no other carrybacks or carryforwards to 2011. Filling out 1040ez Ida's adjusted gross income in 2011 was $35,000, consisting of her salary of $36,000 minus a $1,000 capital loss deduction. Filling out 1040ez She is single and claimed only one personal exemption of $3,700. Filling out 1040ez During that year, she gave $1,450 in charitable contributions. Filling out 1040ez Her medical expenses were $3,000. Filling out 1040ez She also deducted $1,650 in taxes and $3,125 in home mortgage interest. Filling out 1040ez Her deduction for charitable contributions was not limited because her contributions, $1,450, were less than 50% of her adjusted gross income. Filling out 1040ez The deduction for medical expenses was limited to expenses over 7. Filling out 1040ez 5% of adjusted gross income (. Filling out 1040ez 075 × $35,000 = $2,625; $3,000 − $2,625 = $375). Filling out 1040ez The deductions for taxes and home mortgage interest were not subject to any limits. Filling out 1040ez She was able to claim $6,600 ($1,450 + $375 + $1,650 + $3,125) in itemized deductions and a personal exemption deduction of $3,700 for 2011. Filling out 1040ez She had no other deductions in 2011 (except the NOL deduction). Filling out 1040ez Her taxable income (figured without the NOL deduction) for the year was $24,700. Filling out 1040ez Ida's adjusted gross income in 2012 was $9,325, consisting of net business income from the clothing shop of $12,325 and a net capital loss of $3,000. Filling out 1040ez She did not itemize her deductions in 2012. Filling out 1040ez She deducted the standard deduction of $5,950 and the personal exemption deduction of $3,800. Filling out 1040ez She had no other deductions in 2012 (other than the NOL deduction). Filling out 1040ez Her taxable income, therefore, was ($425). Filling out 1040ez Ida's $36,000 carryback will result in her having 2011 taxable income of zero. Filling out 1040ez She then completes the column for the second preceding tax year ended 12/31/11 on Form 1045, Schedule B, to figure how much of her NOL she uses up in 2011 and how much she can carry over to 2012. Filling out 1040ez She completes the column for the first preceding tax year ended 12/31/12. Filling out 1040ez See the illustrated Form 1045, Schedule B , shown later. Filling out 1040ez Column 1, line 1. Filling out 1040ez Ida enters $36,000, her 2013 net operating loss, on line 1. Filling out 1040ez Column 1, line 2. Filling out 1040ez She enters $24,700, her 2011 taxable income (figured without the NOL deduction), on line 2. Filling out 1040ez Column 1, line 3. Filling out 1040ez Ida enters her net capital loss deduction of $1,000 on line 3. Filling out 1040ez Column 1, lines 4 and 5. Filling out 1040ez Ida had no section 1202 exclusion or domestic production activities deduction in 2011. Filling out 1040ez She enters zero on lines 4 and 5. Filling out 1040ez Column 1, line 6. Filling out 1040ez Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filling out 1040ez Ida enters zero on line 6. Filling out 1040ez Column 1, line 7. Filling out 1040ez Ida had itemized deductions and entered $1,000 on line 3, so she completes lines 11 through 38 to figure her adjustment to itemized deductions. Filling out 1040ez On line 7, she enters the total adjustment from line 38. Filling out 1040ez Column 1, line 8. Filling out 1040ez Ida enters the deduction for her personal exemption of $3,700 for 2011. Filling out 1040ez Column 1, line 9. Filling out 1040ez After combining lines 2 through 8, Ida's modified taxable income is $29,475. Filling out 1040ez Column 1, line 10. Filling out 1040ez Ida figures her carryover to 2012 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filling out 1040ez She enters the $6,525 carryover on line 10. Filling out 1040ez She also enters the $6,525 as her NOL deduction for 2012 on Form 1045, page 1, line 10, in the “After carryback” column under the column for the first preceding tax year ended 12/31/12. Filling out 1040ez (For an illustrated example of page 1 of Form 1045, see Illustrated Form 1045 under How To Claim an NOL Deduction , earlier. Filling out 1040ez ) Next, Ida completes column 2 for the first preceding tax year ended 12/31/12. Filling out 1040ez Column 1, line 11. Filling out 1040ez Ida's adjusted gross income for 2011 was $35,000. Filling out 1040ez Column 1, line 12. Filling out 1040ez She adds lines 3 through 6 and enters $1,000 on line 12. Filling out 1040ez (This is her net capital loss deduction added back, which modifies her adjusted gross income. Filling out 1040ez ) Column 1, line 13. Filling out 1040ez Her modified adjusted gross income for 2011 is now $36,000. Filling out 1040ez Column 1, line 14. Filling out 1040ez On her 2011 tax return, she deducted $375 as medical expenses. Filling out 1040ez Column 1, line 15. Filling out 1040ez Her actual medical expenses were $3,000. Filling out 1040ez Column 1, line 16. Filling out 1040ez She multiplies her modified adjusted gross income, $36,000, by . Filling out 1040ez 075. Filling out 1040ez She enters $2,700 on line 16. Filling out 1040ez Column 1, line 17. Filling out 1040ez She substracts $2,700 from her actual medical expenses, $3,000. Filling out 1040ez She enters $300 on line 17. Filling out 1040ez This is her modified medical deduction. Filling out 1040ez Column 1, line 18. Filling out 1040ez The difference between her medical deduction and her modified medical deduction is $75. Filling out 1040ez She enters this on line 18. Filling out 1040ez Column 1, lines 19 through 21. Filling out 1040ez Ida had no deduction for qualified mortgage insurance premiums in 2011. Filling out 1040ez She skips lines 19 and 20 and enters zero on line 21. Filling out 1040ez Column 1, line 22. Filling out 1040ez She enters her modified adjusted gross income of $36,000 on line 22. Filling out 1040ez Column 1, line 23. Filling out 1040ez She had no other carrybacks to 2011 and enters zero on line 23. Filling out 1040ez Column 1, line 24. Filling out 1040ez Her modified adjusted gross income remains $36,000. Filling out 1040ez Column 1, line 25. Filling out 1040ez Her actual contributions for 2011 were $1,450, which she enters on line 25. Filling out 1040ez Column 1, line 26. Filling out 1040ez She now refigures her charitable contributions based on her modified adjusted gross income. Filling out 1040ez Her contributions are well below the 50% limit, so she enters $1,450 on line 26. Filling out 1040ez Column 1, line 27. Filling out 1040ez The difference is zero. Filling out 1040ez Column 1, lines 28 through 37. Filling out 1040ez Ida had no casualty losses or deductions for miscellaneous items in 2011. Filling out 1040ez She skips lines 28 through 31 and lines 33 through 36. Filling out 1040ez Ida enters zero on lines 32 and 37. Filling out 1040ez Column 1, line 38. Filling out 1040ez She combines lines 18, 21, 27, 32, and 37 and enters $75 on line 38. Filling out 1040ez She carries this figure to line 7. Filling out 1040ez Column 2, line 1. Filling out 1040ez Ida enters $6,525, the carryback of her 2013 NOL to 2012, from column 1, line 10, on line 1. Filling out 1040ez Column 2, line 2. Filling out 1040ez She enters ($425), her 2012 taxable income, on line 2. Filling out 1040ez Column 2, line 3. Filling out 1040ez Ida enters her net capital loss deduction of $3,000 on line 3. Filling out 1040ez Column 2, lines 4 and 5. Filling out 1040ez Ida had no section 1202 exclusion or domestic production activities deduction in 2012. Filling out 1040ez She enters zero on lines 4 and 5. Filling out 1040ez Column 2, line 6. Filling out 1040ez Although Ida's entry on line 3 modifies her adjusted gross income, that does not affect any other items included in her adjusted gross income. Filling out 1040ez Ida enters zero on line 6. Filling out 1040ez Column 2, line 7. Filling out 1040ez Because Ida did not itemize deductions on her 2012 tax return, she enters zero on line 7. Filling out 1040ez Column 2, line 8. Filling out 1040ez Ida enters the deduction for her personal exemption of $3,800 for 2012. Filling out 1040ez Column 2, line 9. Filling out 1040ez After combining lines 2 through 8, Ida's modified taxable income is $6,375. Filling out 1040ez Column 2, line 10. Filling out 1040ez Ida figures her carryforward to 2014 by subtracting her modified taxable income (line 9) from her NOL deduction (line 1). Filling out 1040ez She enters the $150 carryover on line 10. Filling out 1040ez This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1045, page 3 This image is too large to be displayed in the current screen. Filling out 1040ez Please click the link to view the image. Filling out 1040ez Form 1045, page 4 NOL Carryover From 2013 to 2014 If you had an NOL deduction carried forward from a year prior to 2013 that resulted in your having taxable income on your 2013 return of zero (of less than zero, if an estate or trust), complete Table 1 , Worksheet for NOL Carryover From 2013 to 2014, on the following pages. Filling out 1040ez It will help you figure your NOL to carry to 2014. Filling out 1040ez Keep the worksheet for your records. Filling out 1040ez Worksheet Instructions At the top of the worksheet, enter the NOL year for which you are figuring the carryover. Filling out 1040ez More than one NOL. Filling out 1040ez   If your 2013 NOL deduction includes amounts for more than one loss year, complete this worksheet only for one loss year. Filling out 1040ez To determine which year, start with your earliest NOL and subtract each NOL separately from your taxable income figured without the NOL deduction. Filling out 1040ez Complete this worksheet for the earliest NOL that results in your having taxable income below zero. Filling out 1040ez Your NOL carryover to 2014 is the total of the amount on line 10 of the worksheet and all later NOL amounts. Filling out 1040ez Example. Filling out 1040ez Your taxable income for 2013 is $5,000 without your $9,000 NOL deduction. Filling out 1040ez Your NOL deduction includes a $2,000 carryover from 2011 and a $7,000 carryover from 2012. Filling out 1040ez Subtract your 2011 NOL of $2,000 from $5,000. Filling out 1040ez This gives you taxable income of $3,000. Filling out 1040ez Your 2011 NOL is now completely used up. Filling out 1040ez Subtract your $7,000 2012 NOL from $3,000. Filling out 1040ez This gives you taxable income of ($4,000). Filling out 1040ez You now complete the worksheet for your 2012 NOL. Filling out 1040ez Your NOL carryover to 2014 is the unused part of your 2012 NOL from line 10 of the worksheet. Filling out 1040ez Line 2. Filling out 1040ez   Treat your NOL deduction for the NOL year entered at the top of the worksheet and later years as a positive amount. Filling out 1040ez Add it to your negative taxable income (figured without the NOL deduction). Filling out 1040ez Enter the result on line 2. Filling out 1040ez Line 6. Filling out 1040ez   You must refigure the following income and deductions based on adjusted gross income. Filling out 1040ez The special allowance for passive activity losses from rental real estate activities. Filling out 1040ez Taxable social security and tier 1 railroad retirement benefits. Filling out 1040ez IRA deductions. Filling out 1040ez Excludable savings bond interest. Filling out 1040ez Excludable employer-provided adoption benefits. Filling out 1040ez The student loan interest deduction. Filling out 1040ez The tuition and fees deduction. Filling out 1040ez   If none of these items apply to you, enter zero on line 6. Filling out 1040ez Otherwise, increase your adjusted gross income by the total of lines 3 through 5 and your NOL deduction for the NOL year entered at the top of the worksheet and later years. Filling out 1040ez Using this increased adjusted gross income, refigure the items that apply, in the order listed above. Filling out 1040ez Your adjustment for each item is the difference between the refigured amount and the amount included on your return. Filling out 1040ez Combine the adjustments for previous items with your adjusted gross income before refiguring the next item. Filling out 1040ez Keep a record of your computations. Filling out 1040ez   Enter your total adjustments for the above items on line 6. Filling out 1040ez Line 7. Filling out 1040ez   Enter zero if you claimed the standard deduction or the amounts on lines 3 through 5 are zero. Filling out 1040ez Otherwise, use lines 11 through 33 of the worksheet to figure the amount to enter on this line. Filling out 1040ez Complete only those sections that apply to you. Filling out 1040ez Estates and trusts. Filling out 1040ez   Enter zero on line 7 if you did not claim any miscellaneous deductions on Form 1041, line 15c, or a casualty or theft loss. Filling out 1040ez Otherwise, refigure these deductions by substituting modified adjusted gross income (see below ) for adjusted gross income. Filling out 1040ez Subtract the recomputed deductions from those claimed on the return. Filling out 1040ez Enter the result on line 7. Filling out 1040ez Modified adjusted gross income. Filling out 1040ez   To refigure miscellaneous itemized deductions of an estate or trust (Form 1041, line 15c), modified adjusted gross income is the total of the following amounts. Filling out 1040ez The adjusted gross income on the return. Filling out 1040ez The amounts from lines 3 through 5 of the worksheet. Filling out 1040ez The exemption amount from Form 1041, line 20. Filling out 1040ez The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filling out 1040ez   To refigure the casualty and theft loss deduction of an estate or trust, modified adjusted gross income is the total of the following amounts. Filling out 1040ez The adjusted gross income amount you used to figure the deduction claimed on the return. Filling out 1040ez The amounts from lines 3 through 5 of the worksheet. Filling out 1040ez The NOL deduction for the NOL year entered at the top of the worksheet and for later years. Filling out 1040ez Line 11. Filling out 1040ez   Treat your NOL deduction for the NOL year entered at the top of the worksheet and for later years as a positive amount. Filling out 1040ez Add it to your adjusted gross income. Filling out 1040ez Enter the result on line 11. Filling out 1040ez Line 20. Filling out 1040ez   Is your modified adjusted gross income from line 13 of this worksheet more than $100,000 ($50,000 if married filing separately)?   □ Yes. Filling out 1040ez Your deduction is limited. Filling out 1040ez Refigure your deduction using the Mortgage Insurance Premiums Deduction Worksheet in the 2013 Instructions for Form 1045. Filling out 1040ez On line 2 of the Mortgage Insurance Premiums Deduction Worksheet, enter the amount from line 13 of this worksheet. Filling out 1040ez   □ No. Filling out 1040ez Your deduction is not limited. Filling out 1040ez Enter the amount from line 19 on line 20 and enter -0- on line 21. Filling out 1040ez Line 23. Filling out 1040ez   If you had a contributions carryover from 2012 to 2013 and your NOL deduction includes an amount from an NOL year before 2012, you may have to reduce your contributions carryover. Filling out 1040ez Reduce the contributions carryover by the amount of any adjustment you made to your 2012 charitable contributions deduction when figuring your NOL carryover to 2013. Filling out 1040ez Use the reduced contributions carryover to figure the amount to enter on line 23. Filling out 1040ez Please click here for the text description of the image. Filling out 1040ez Worksheet for NOL Carryover Worksheet for NOL Carryover (Continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Filling out 1040ez Free help with your tax return. Filling out 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. Filling out 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filling out 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filling out 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filling out 1040ez In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filling out 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filling out 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. Filling out 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filling out 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filling out 1040ez aarp. Filling out 1040ez org/money/taxaide or call 1-888-227-7669. Filling out 1040ez For more information on these programs, go to IRS. Filling out 1040ez gov and enter “VITA” in the search box. Filling out 1040ez Internet. Filling out 1040ez    IRS. Filling out 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filling out 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Filling out 1040ez Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filling out 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filling out 1040ez gov or download the IRS2Go app and select the Refund Status option. Filling out 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Filling out 1040ez Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Filling out 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filling out 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filling out 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. Filling out 1040ez No need to wait on the phone or stand in line. Filling out 1040ez The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Filling out 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. Filling out 1040ez New subject areas are added on a regular basis. Filling out 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filling out 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filling out 1040ez You can use the IRS Tax Map to search publications and instructions by topic or keyword. Filling out 1040ez The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filling out 1040ez When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Filling out 1040ez Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Filling out 1040ez You can also ask the IRS to mail a return or an account transcript to you. Filling out 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filling out 1040ez gov or by calling 1-800-908-9946. Filling out 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. Filling out 1040ez Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filling out 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filling out 1040ez If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Filling out 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. Filling out 1040ez gov and enter Where's My Amended Return? in the search box. Filling out 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filling out 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Filling out 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. Filling out 1040ez gov. Filling out 1040ez Select the Payment tab on the front page of IRS. Filling out 1040ez gov for more information. Filling out 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filling out 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filling out 1040ez gov. Filling out 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filling out 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filling out 1040ez gov. Filling out 1040ez Request an Electronic Filing PIN by going to IRS. Filling out 1040ez gov and entering Electronic Filing PIN in the search box. Filling out 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. Filling out 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filling out 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filling out 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Filling out 1040ez Before you visit, check the Office Locator on IRS. Filling out 1040ez gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filling out 1040ez If you have a special need, such as a disability, you can request an appointment. Filling out 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filling out 1040ez Apply for an Employer Identification Number (EIN). Filling out 1040ez Go to IRS. Filling out 1040ez gov and enter Apply for an EIN in the search box. Filling out 1040ez Read the Internal Revenue Code, regulations, or other official guidance. Filling out 1040ez Read Internal Revenue Bulletins. Filling out 1040ez Sign up to receive local and national tax news and more by email. Filling out 1040ez Just click on “subscriptions” above the search box on IRS. Filling out 1040ez gov and choose from a variety of options. Filling out 1040ez Phone. Filling out 1040ez    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filling out 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. Filling out 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filling out 1040ez gov, or download the IRS2Go app. Filling out 1040ez Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filling out 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filling out 1040ez Most VITA and TCE sites offer free electronic filing. Filling out 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filling out 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filling out 1040ez Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Filling out 1040ez If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filling out 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. Filling out 1040ez Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filling out 1040ez Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Filling out 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filling out 1040ez Note, the above information is for our automated hotline. Filling out 1040ez Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Filling out 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filling out 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filling out 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. Filling out 1040ez Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Filling out 1040ez You should receive your order within 10 business days. Filling out 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filling out 1040ez If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Filling out 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filling out 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filling out 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filling out 1040ez Walk-in. Filling out 1040ez   You can find a selection of forms, publications and services — in person. Filling out 1040ez Products. Filling out 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filling out 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filling out 1040ez Services. Filling out 1040ez You can walk in to your local TAC for face-to-face tax help. Filling out 1040ez An employee can answer questions about your tax account or help you set up a payment plan. Filling out 1040ez Before visiting, use the Office Locator tool on IRS. Filling out 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Filling out 1040ez Mail. Filling out 1040ez   You can send your order for forms, instructions, and publications to the address below. Filling out 1040ez You should receive a response within 10 business days after your request is received. Filling out 1040ez Internal Revenue Service 1201 N. Filling out 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filling out 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filling out 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filling out 1040ez   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filling out 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filling out 1040ez You face (or your business is facing) an immediate threat of adverse action. Filling out 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filling out 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filling out 1040ez Here's why we can help: TAS is an independent organization within the IRS. Filling out 1040ez Our advocates know how to work with the IRS. Filling out 1040ez Our services are free and tailored to meet your needs. Filling out 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. Filling out 1040ez   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Filling out 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filling out 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Filling out 1040ez Low Income Taxpayer Clinics Low Income
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Payment Plans, Installment Agreements

You can make monthly payments through an installment agreement if you're not financially able to pay your tax debt immediately. However, you will reduce or eliminate the amount of penalties and interest you pay and avoid the fee associated with setting up an installment agreement if you pay your tax bill in full. Before you apply:

  • File all required tax returns;
  • Consider other sources (loan or credit card) to pay your tax debt in full to save money;
  • Determine the largest monthly payment you can make; and
  • Know that your future refunds will be applied to your tax debt until it is paid in full.

Fees for setting up an installment agreement:

  • $52 for a direct debit agreement;
  • $120 for a standard agreement or payroll deduction agreement; or
  • $43 if your income is below a certain level.

Apply for an installment agreement

Understand your agreement, avoid default

To keep your account in good standing:

  • Pay at least your minimum monthly payment when it's due (direct debit or payroll deductions make this easy);
  • Include your name, address, SSN, daytime phone number, tax year and return type on your payment;
  • File all required tax returns on time;
  • Pay all taxes you owe in full and on time (contact us to change your existing agreement if you cannot);
  • Continue to make all scheduled payments even if we apply your refund to your account balance; and
  • Ensure your statement is sent to the correct address, contact us if you move or complete and mail Form 8822, Change of Address (PDF).

If you don't receive your statement, send your payment to the address listed in your agreement.

There may be a reinstatement fee if your agreement goes into default. Penalties and interest continue to accrue until your balance is paid in full. If you are in danger of defaulting on your payment agreement for any reason, contact the IRS immediately. The IRS will generally not take enforced collection actions:

  • When an installment agreement is being considered;
  • While an agreement is in effect;
  • For 30 days after a request is rejected, or
  • During the period the IRS evaluates an appeal of a rejected or terminated agreement.

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Pub. 594: IRS Collection Process
Explains the actions IRS may take to recover taxes owed. Download Pub. 594 (PDF)

Page Last Reviewed or Updated: 14-Jan-2014

The Filling Out 1040ez

Filling out 1040ez 11. Filling out 1040ez   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados Ferroviarios Table of Contents Introduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos Introduction Este capítulo explica las reglas del impuesto federal sobre el ingreso para los beneficios del Seguro Social y beneficios equivalentes de la jubilación para empleados ferroviarios de nivel 1. Filling out 1040ez Explica los siguientes temas: Cómo determinar si los beneficios están sujetos a impuestos. Filling out 1040ez Cómo usar la hoja de trabajo de beneficios del Seguro Social (con ejemplos). Filling out 1040ez Cómo declarar los beneficios sujetos a impuestos. Filling out 1040ez Cómo tratar reintegros superiores a los beneficios recibidos durante el año. Filling out 1040ez Los beneficios del Seguro Social incluyen los beneficios mensuales de jubilación, para el sobreviviente y de incapacidad. Filling out 1040ez Éstos no incluyen pagos del Supplemental Security Income (Ingreso de seguridad suplementario o SSI, por sus siglas en inglés), los cuales no están sujetos a impuestos. Filling out 1040ez Los beneficios equivalentes de la jubilación de empleados ferroviarios de nivel 1 son la parte de los beneficios de nivel 1 que un empleado ferroviario o beneficiario habría tenido derecho a recibir conforme al sistema del Seguro Social. Filling out 1040ez Éstos se conocen habitualmente como el Social Security equivalent benefit (beneficio equivalente al Seguro Social o SSEB, por sus siglas en inglés) de los beneficios de nivel 1. Filling out 1040ez Si recibió estos beneficios durante el año 2013, debería haber recibido un Formulario SSA-1099, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés, o un Formulario RRB-1099, Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Filling out 1040ez Estos formularios muestran las cantidades recibidas y reintegradas y los impuestos retenidos durante el año. Filling out 1040ez Tal vez reciba más de uno de estos formularios para el mismo año. Filling out 1040ez Debe sumar las cantidades que aparezcan en todos los Formularios SSA-1099 y los Formularios RRB-1099 que reciba para el año para determinar las cantidades totales recibidas y reintegradas, y los impuestos retenidos durante ese año. Filling out 1040ez Consulte el Appendix (Apéndice) al final de la Publicación 915, Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés, para más información. Filling out 1040ez Nota: El uso del término “beneficios” en este capítulo corresponde tanto a los beneficios del Seguro Social como a la parte del SSEB de los beneficios de jubilación de empleados ferroviarios de nivel 1. Filling out 1040ez Lo que no cubre este capítulo. Filling out 1040ez   Este capítulo no cubre las reglas tributarias para los siguientes beneficios de jubilación de empleados ferroviarios: Parte de los beneficios no equivalentes al Seguro Social (NSSEB, por sus siglas en inglés) de los beneficios de nivel 1. Filling out 1040ez Beneficios de nivel 2. Filling out 1040ez Beneficios dobles adquiridos. Filling out 1040ez Beneficios suplementarios de anualidad. Filling out 1040ez Para obtener información acerca de estos beneficios, consulte la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés. Filling out 1040ez   Este capítulo no cubre las reglas tributarias para los beneficios del Seguro Social declarados en el Formulario SSA-1042S, Social Security Benefit Statement (Declaración de beneficios del Seguro Social), o Formulario RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board (Declaración para destinatarios extranjeros no residentes de: Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés. Filling out 1040ez Para información sobre estos beneficios, vea la Publicación 519, U. Filling out 1040ez S. Filling out 1040ez Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés, y la Publicación 915, en inglés. Filling out 1040ez   Este capítulo tampoco cubre las reglas tributarias sobre los beneficios extranjeros del Seguro Social. Filling out 1040ez Estos beneficios están sujetos a impuestos como anualidades, a menos que estén exentos de impuestos estadounidenses o sean tratados como beneficios del Seguro Social estadounidense conforme a un tratado tributario. Filling out 1040ez Useful Items - You may want to see: Publicación 505 Tax Withholding and Estimated Tax (Retención del impuesto e impuesto estimado), en inglés 575 Pension and Annuity Income (Ingresos de pensiones y anualidades), en inglés 590 Individual Retirement Arrangements (IRAs) (Arreglos de ahorros para la jubilación (Arreglos IRA)), en inglés 915 Social Security and Equivalent Railroad Retirement Benefits (Beneficios del Seguro Social y beneficios equivalentes de jubilación para empleados ferroviarios), en inglés Formularios (e Instrucciones) 1040-ES Estimated Tax for Individuals (Impuesto estimado para las personas físicas), en inglés SSA-1099 Social Security Benefit Statement (Declaración de beneficios del Seguro Social), en inglés RRB-1099 Payments by the Railroad Retirement Board (Pagos efectuados por la Junta de Jubilación Ferroviaria), en inglés W-4V Voluntary Withholding Request (Solicitud de retención voluntaria), en inglés ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Para saber si alguna parte de los beneficios puede estar sujeta a impuestos, compare la cantidad base de su estado civil para efectos de la declaración con el total de: La mitad de los beneficios, más Todos los demás ingresos, incluidos los intereses exentos de impuestos. Filling out 1040ez Al hacer esta comparación, no reste de los demás ingresos ninguna de las siguientes exclusiones: Intereses sobre bonos de ahorros estadounidenses calificados; Beneficios por adopción proporcionados por el empleador; Ingresos devengados en el extranjero o vivienda en el extranjero ni Ingresos devengados por residentes bona fide de la Samoa Estadounidense o Puerto Rico. Filling out 1040ez Beneficios por hijos. Filling out 1040ez   Las reglas en este capítulo corresponden a beneficios recibidos por hijos. Filling out 1040ez Vea A quién se le cobran impuestos , más adelante. Filling out 1040ez Cómo calcular el ingreso total. Filling out 1040ez   Para calcular el total de la mitad de los beneficios más otros ingresos, use la Hoja de Trabajo 11-1 que aparece más adelante en este capítulo. Filling out 1040ez Si el total es mayor que la cantidad base, es posible que parte de los beneficios esté sujeta a impuestos. Filling out 1040ez    Si es casado y presenta una declaración conjunta para el año 2013, usted y su cónyuge tienen que sumar sus ingresos y beneficios para calcular si alguna parte de la suma de éstos está sujeta a impuestos. Filling out 1040ez Aun si su cónyuge no recibió beneficios, tiene que sumar el ingreso de su cónyuge al suyo para calcular si alguna parte de los beneficios está sujeta a impuestos. Filling out 1040ez    Si el único ingreso que recibió durante el año 2013 fue del Seguro Social o la parte del SSEB de los beneficios de jubilación para empleados ferroviarios de nivel 1, los beneficios no están, por lo general, sujetos a impuestos y probablemente no tenga que presentar una declaración. Filling out 1040ez Si tiene ingresos además de beneficios, tal vez tenga que presentar una declaración aun si ninguna parte de los beneficios está sujeta a impuestos. Filling out 1040ez Cantidad base. Filling out 1040ez   La cantidad base es: $25,000 si es soltero, cabeza de familia o viudo que reúne los requisitos; $25,000 si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013; $32,000 si es casado que presenta una declaración conjunta o $-0- si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Filling out 1040ez Hoja de Trabajo 11-1. Filling out 1040ez    Puede usar la Hoja de Trabajo 11-1 para calcular la cantidad de ingresos y compararla con la cantidad base. Filling out 1040ez Ésta es una manera rápida de averiguar si alguna parte de sus beneficios está sujeta a impuestos. Filling out 1040ez Hoja de Trabajo 11-1. Filling out 1040ez Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Filling out 1040ez Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Filling out 1040ez Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Filling out 1040ez Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Filling out 1040ez A. Filling out 1040ez   Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Filling out 1040ez B. Filling out 1040ez Anote la mitad de la cantidad de la línea A B. Filling out 1040ez   C. Filling out 1040ez Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Filling out 1040ez   D. Filling out 1040ez Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente) . Filling out 1040ez D. Filling out 1040ez   E. Filling out 1040ez Sume las líneas B, C y D E. Filling out 1040ez   Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Filling out 1040ez Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Filling out 1040ez Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Filling out 1040ez Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Filling out 1040ez Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Filling out 1040ez Ejemplo. Filling out 1040ez Usted y su cónyuge (ambos mayores de 65 años de edad) presentan una declaración conjunta para el año 2013 y ambos recibieron beneficios del Seguro Social durante el año. Filling out 1040ez En enero del año 2014, usted recibió un Formulario SSA-1099 que muestra beneficios netos de $7,500 en el recuadro 5. Filling out 1040ez Su cónyuge recibió un Formulario SSA-1099 que muestra beneficios netos de $3,500 en el recuadro 5. Filling out 1040ez Además, usted recibió una pensión sujeta a impuestos de $22,800 e ingresos de intereses de $500. Filling out 1040ez No tuvo ningún ingreso de intereses exentos de impuestos. Filling out 1040ez Sus beneficios no están sujetos a impuestos para el año 2013 debido a que su ingreso, según lo calculado en la Hoja de Trabajo 11-1 completada, no es mayor que la cantidad base ($32,000) para una persona casada que presenta una declaración conjunta. Filling out 1040ez Aunque ninguna cantidad de sus beneficios está sujeta a impuestos, usted tiene que presentar una declaración para el año 2013 debido a que su ingreso bruto sujeto a impuestos ($23,300) excede de la cantidad mínima requerida para la presentación de la declaración correspondiente a su estado civil para efectos de la declaración. Filling out 1040ez Hoja de Trabajo 11-1 completada. Filling out 1040ez Una Manera Rápida de Averiguar si sus Beneficios Podrían Estar Sujetos a Impuestos A. Filling out 1040ez Anote la cantidad del recuadro 5 de todos los Formularios SSA-1099 y RRB-1099. Filling out 1040ez Incluya la cantidad total de los pagos de beneficios en suma global recibidos en el año 2013, para el año 2013 y años anteriores. Filling out 1040ez Si recibió más de un formulario, sume las cantidades del recuadro 5 y anote el total. Filling out 1040ez A. Filling out 1040ez $ 11,000 Nota: Si la cantidad de la línea A es cero o menos, deténgase aquí; ninguna parte de los beneficios está sujeta a impuestos este año. Filling out 1040ez B. Filling out 1040ez Anote la mitad de la cantidad de la línea A B. Filling out 1040ez 5,500 C. Filling out 1040ez Anote las pensiones, salarios, intereses, dividendos y otros ingresos sujetos a impuestos C. Filling out 1040ez 23,300 D. Filling out 1040ez Anote todos los ingresos de intereses exentos de impuestos (como intereses de bonos municipales) más toda exclusión de los ingresos (enumerados anteriormente). Filling out 1040ez D. Filling out 1040ez -0- E. Filling out 1040ez Sume las líneas B, C y D E. Filling out 1040ez $28,800 Nota: Compare la cantidad de la línea E con la cantidad base correspondiente a su estado civil para efectos de la declaración. Filling out 1040ez Si la cantidad de la línea E es igual o menor que la cantidad base correspondiente a su estado civil, ninguna parte de sus beneficios está sujeta a impuestos este año. Filling out 1040ez Si la cantidad de la línea E es mayor que la cantidad base, alguna parte de sus beneficios podría estar sujeta a impuestos. Filling out 1040ez Tiene que completar la Hoja de Trabajo 1 de la Publicación 915, en inglés (o la Social Security Benefits Worksheet (Hoja de trabajo para beneficios del Seguro Social) de las instrucciones del formulario para la declaración de impuestos que usted presenta). Filling out 1040ez Si ninguna parte de los beneficios está sujeta a impuestos, pero igual tiene que presentar una declaración, vea más adelante Beneficios no sujetos a impuestos , bajo Cómo Declarar los Beneficios. Filling out 1040ez A quién se le cobran impuestos. Filling out 1040ez   Los beneficios se incluyen en los ingresos sujetos a impuestos (según estén sujetos a impuestos) de la persona que tiene derecho legal a recibirlos. Filling out 1040ez Por ejemplo, si usted y su hijo reciben beneficios, pero el cheque de su hijo está a nombre de usted, tiene que usar sólo la parte de los beneficios que le corresponde a usted para ver si alguna parte de los beneficios en su caso está sujeta a impuestos. Filling out 1040ez La mitad de la parte correspondiente a su hijo tiene que sumarse a los demás ingresos de su hijo para saber si alguna parte de esos beneficios está sujeta a impuestos para su hijo. Filling out 1040ez Reintegro de beneficios. Filling out 1040ez   Todo reintegro de beneficios que usted haya hecho durante el año 2013 tiene que restarse de los beneficios brutos que recibió en el año 2013. Filling out 1040ez No importa si el reintegro fue por beneficios recibidos en el año 2013 o en un año anterior. Filling out 1040ez Si el reintegro fue mayor que los beneficios brutos recibidos en el año 2013, consulte Reintegros Superiores a los Beneficios Brutos , más adelante. Filling out 1040ez   Los beneficios brutos aparecen en el recuadro 3 del Formulario SSA-1099 o RRB-1099. Filling out 1040ez Los reintegros aparecen en el recuadro 4. Filling out 1040ez La cantidad del recuadro 5 muestra los beneficios netos del año 2013 (recuadro 3 menos recuadro 4). Filling out 1040ez Use la cantidad del recuadro 5 para calcular si alguna parte de sus beneficios está sujeta a impuestos. Filling out 1040ez Retención de impuestos e impuesto estimado. Filling out 1040ez   Puede optar por que se haga la retención del impuesto federal sobre el ingreso de sus beneficios del Seguro Social y/o de la parte del SSEB de sus beneficios de jubilación para empleados ferroviarios de nivel 1. Filling out 1040ez Si opta por hacerlo, tiene que completar un Formulario W-4V. Filling out 1040ez   Si opta por no hacer la retención del impuesto sobre el ingreso, tal vez tenga que solicitar la retención adicional de otros ingresos o pagar un impuesto estimado durante el año. Filling out 1040ez Para más detalles, consulte la Publicación 505 o las instrucciones para el Formulario 1040-ES, ambas en inglés. Filling out 1040ez Cómo Declarar los Beneficios Si parte de sus beneficios está sujeta a impuestos, tiene que usar el Formulario 1040 o el Formulario 1040A. Filling out 1040ez No puede usar el Formulario 1040EZ. Filling out 1040ez Cómo hacer la declaración en el Formulario 1040. Filling out 1040ez   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 20a y la parte sujeta a impuestos en la línea 20b. Filling out 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a. Filling out 1040ez Cómo hacer la declaración en el Formulario 1040A. Filling out 1040ez   Declare los beneficios netos (la cantidad total del recuadro 5 de todos los Formularios SSA-1099 y de los Formularios RRB-1099) en la línea 14a y la parte sujeta a impuestos en la línea 14b. Filling out 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 14a. Filling out 1040ez Beneficios no sujetos a impuestos. Filling out 1040ez   Si presenta el Formulario 1040EZ, no declare beneficios en su declaración de impuestos. Filling out 1040ez Si presenta el Formulario 1040 o Formulario 1040A, declare sus beneficios netos (la cantidad total del recuadro 5 de todos sus Formularios SSA-1099 y Formularios RRB-1099) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez Si es casado que presenta la declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote también “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez ¿Cuánto Está Sujeto a Impuestos? Si parte de sus beneficios está sujeta a impuestos, dicha cantidad depende de la cantidad total de los beneficios y otros ingresos. Filling out 1040ez Normalmente, cuanto más alta sea esa cantidad total, mayor es la parte sujeta a impuestos de los beneficios. Filling out 1040ez Máxima parte sujeta a impuestos. Filling out 1040ez   Por lo general, hasta el 50% de los beneficios están sujetos a impuestos. Filling out 1040ez Sin embargo, hasta el 85% de los beneficios pueden estar sujetos a impuestos si en su caso se da alguna de las siguientes situaciones: El total de la mitad de los beneficios más todos los demás ingresos es mayor de $34,000 ($44,000 si es casado que presenta una declaración conjunta). Filling out 1040ez Es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento durante el año 2013. Filling out 1040ez Qué hoja de trabajo debe usar. Filling out 1040ez   En las instrucciones del Formulario 1040 o del Formulario 1040A hay una hoja de trabajo para calcular los beneficios sujetos a impuestos. Filling out 1040ez Puede usar esa hoja de trabajo o la Hoja de Trabajo 1 de la Publicación 915, en inglés, a menos que alguna de las siguientes situaciones corresponda a su caso: Hizo aportaciones a un arreglo de ahorros para la jubilación (IRA, por sus siglas en inglés) tradicional y usted o su cónyuge está cubierto por un plan de jubilación del trabajo. Filling out 1040ez En esta situación, usted tiene que usar las hojas de trabajo especiales del Appendix (Apéndice) B de la Publicación 590, en inglés, para calcular la deducción por un arreglo IRA y los beneficios sujetos a impuestos. Filling out 1040ez La situación (1) no le corresponde y usted declara una exclusión por intereses sobre los bonos de ahorros estadounidenses calificados (Formulario 8815), beneficios por adopción (Formulario 8839), ingresos devengados en el extranjero o vivienda en el extranjero (Formulario 2555 o Formulario 2555-EZ), o ingresos devengados en la Samoa Estadounidense (Formulario 4563) o Puerto Rico declarados por residentes bona fide. Filling out 1040ez En esta situación, se tiene que usar la Hoja de Trabajo 1 de la Publicación 915, en inglés, para calcular los beneficios sujetos a impuestos. Filling out 1040ez Recibió un pago de suma global por un año anterior. Filling out 1040ez En esta situación, complete además la Hoja de Trabajo 2 ó 3 y la Hoja de Trabajo 4 de la Publicación 915, en inglés. Filling out 1040ez Consulte Elección de suma global , tema que aparece a continuación. Filling out 1040ez Elección de suma global. Filling out 1040ez   Tiene que incluir la parte sujeta a impuestos de un pago de suma global (retroactivo) de beneficios recibidos en el año 2013 en los ingresos del año 2013, aun si el pago incluye beneficios de un año anterior. Filling out 1040ez    Este pago global de beneficios no debe confundirse con el pago global de beneficios por fallecimiento que la SSA y la RRB pagan a muchos de sus beneficiarios. Filling out 1040ez Ninguna parte del pago global de beneficios por fallecimiento está sujeta a impuestos. Filling out 1040ez   Generalmente, se usa el ingreso del año 2013 para calcular la parte sujeta a impuestos del total de beneficios recibidos en el año 2013. Filling out 1040ez Sin embargo, tal vez pueda calcular la parte sujeta a impuestos de un pago de suma global de un año anterior por separado, mediante el uso del ingreso del año anterior. Filling out 1040ez Puede optar por este método si eso reduce los beneficios sujetos a impuestos. Filling out 1040ez Cómo elegir su opción. Filling out 1040ez   Si recibió un pago global de beneficios en el año 2013 que incluya beneficios de uno o más años anteriores, siga las instrucciones de la Publicación 915 bajo Lump-Sum Election (Elección de suma global) para saber si dicha elección reducirá sus beneficios sujetos a impuestos. Filling out 1040ez Ese análisis también explica cómo elegir la opción que le sea de mayor beneficio. Filling out 1040ez    Debido a que los beneficios sujetos a impuestos de ese año anterior se incluyen en el ingreso del año 2013, no es necesario realizar ningún ajuste en la declaración del año anterior. Filling out 1040ez No presente una declaración enmendada del año anterior. Filling out 1040ez Ejemplos Los siguientes son algunos ejemplos que puede usar como guía para calcular la parte sujeta a impuestos de sus beneficios. Filling out 1040ez Ejemplo 1. Filling out 1040ez Jorge Blanco es soltero y presenta el Formulario 1040 para el año 2013. Filling out 1040ez Jorge recibió los siguientes ingresos en el año 2013: Pensión íntegramente sujeta a impuestos $18,600 Salario de trabajo a tiempo parcial 9,400 Ingreso de intereses sujeto a impuestos 990 Total $28,990 Además, Jorge recibió beneficios del Seguro Social durante el año 2013. Filling out 1040ez El Formulario SSA-1099 que recibió en enero del año 2014 muestra $5,980 en el recuadro 5. Filling out 1040ez Para calcular sus beneficios sujetos a impuestos, Jorge completa la hoja de trabajo que aparece aquí. Filling out 1040ez Hoja de Trabajo 1 completada. Filling out 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos 1. Filling out 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Filling out 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez $5,980 2. Filling out 1040ez Anote la mitad de la línea 1. Filling out 1040ez 2,990 3. Filling out 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Filling out 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 28,990 4. Filling out 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Filling out 1040ez -0- 5. Filling out 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Filling out 1040ez . Filling out 1040ez -0- 6. Filling out 1040ez Sume las líneas 2, 3, 4 y 5 31,980 7. Filling out 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Filling out 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Filling out 1040ez -0- 8. Filling out 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Filling out 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Filling out 1040ez Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez   Sí. Filling out 1040ez Reste la línea 7 de la línea 6 31,980 9. Filling out 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Filling out 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Filling out 1040ez 25,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Filling out 1040ez 85) y anote el resultado en la línea 17. Filling out 1040ez Luego, pase a la línea 18. Filling out 1040ez   10. Filling out 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Filling out 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Filling out 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Filling out 1040ez     Sí. Filling out 1040ez Reste la línea 9 de la línea 8 6,980 11. Filling out 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Filling out 1040ez 9,000 12. Filling out 1040ez Reste la línea 11 de la línea 10. Filling out 1040ez Si el resultado es cero o menos, anote “-0-”. Filling out 1040ez -0- 13. Filling out 1040ez De las líneas 10 y 11, anote la que sea menor 6,980 14. Filling out 1040ez Anote la mitad de la línea 13. Filling out 1040ez 3,490 15. Filling out 1040ez De las líneas 2 y 14, anote la que sea menor 2,990 16. Filling out 1040ez Multiplique la línea 12 por 85% (0. Filling out 1040ez 85). Filling out 1040ez Si la línea 12 es cero, anote “-0-”. Filling out 1040ez -0- 17. Filling out 1040ez Sume las líneas 15 y 16. Filling out 1040ez 2,990 18. Filling out 1040ez Multiplique la línea 1 por 85% (0. Filling out 1040ez 85). Filling out 1040ez 5,083 19. Filling out 1040ez Beneficios sujetos a impuestos. Filling out 1040ez De las líneas 17 y 18, anote la que sea menor. Filling out 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Filling out 1040ez $2,990       La cantidad de la línea 19 de la hoja de trabajo de Jorge muestra que $2,990 de sus beneficios del Seguro Social están sujetos a impuestos. Filling out 1040ez En la línea 20a de su Formulario 1040, Jorge anota sus beneficios netos de $5,980. Filling out 1040ez En la línea 20b, anota beneficios sujetos a impuestos de $2,990. Filling out 1040ez   Ejemplo 2. Filling out 1040ez Raimundo y Alicia García presentan una declaración conjunta en el Formulario 1040A para el año 2013. Filling out 1040ez Raimundo está jubilado y recibió una pensión íntegramente sujeta a impuestos de $15,500. Filling out 1040ez Además, recibió beneficios del Seguro Social y su Formulario SSA-1099 para el año 2013 muestra beneficios netos de $5,600 en el recuadro 5. Filling out 1040ez Alicia trabajó durante el año y tuvo un salario de $14,000. Filling out 1040ez Ella efectuó un pago deducible a su arreglo IRA de $1,000. Filling out 1040ez Raimundo y Alicia tienen dos cuentas de ahorros con un total de $250 de ingresos de intereses sujetos a impuestos. Filling out 1040ez Ellos completan la Hoja de Trabajo 1, anotando $29,750 ($15,500 + $14,000 + $250) en la línea 3. Filling out 1040ez Ellos descubren que ninguna parte de los beneficios del Seguro Social de Raimundo está sujeta a impuestos. Filling out 1040ez En el Formulario 1040A, anotan $5,600 en la línea 14a y “-0-” en la línea 14b. Filling out 1040ez Hoja de Trabajo 1 completada. Filling out 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos 1. Filling out 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Filling out 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez $5,600 2. Filling out 1040ez Anote la mitad de la línea 1. Filling out 1040ez 2,800 3. Filling out 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b,17 a 19 y 21. Filling out 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 29,750 4. Filling out 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Filling out 1040ez -0- 5. Filling out 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico -0- 6. Filling out 1040ez Sume las líneas 2, 3, 4 y 5 32,550 7. Filling out 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040 y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Filling out 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Filling out 1040ez 1,000 8. Filling out 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Filling out 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Filling out 1040ez Anote -0- en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez   Sí. Filling out 1040ez Reste la línea 7 de la línea 6 31,550 9. Filling out 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Filling out 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Filling out 1040ez 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Filling out 1040ez 85) y anote el resultado en la línea 17. Filling out 1040ez Luego, pase a la línea 18. Filling out 1040ez   10. Filling out 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Filling out 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Filling out 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Filling out 1040ez     Sí. Filling out 1040ez Reste la línea 9 de la línea 8   11. Filling out 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Filling out 1040ez   12. Filling out 1040ez Reste la línea 11 de la línea 10. Filling out 1040ez Si el resultado es cero o menos, anote “-0-”. Filling out 1040ez   13. Filling out 1040ez De las líneas 10 y 11, anote la que sea menor   14. Filling out 1040ez Anote la mitad de la línea 13. Filling out 1040ez   15. Filling out 1040ez De las líneas 2 y 14, anote la que sea menor   16. Filling out 1040ez Multiplique la línea 12 por 85% (0. Filling out 1040ez 85). Filling out 1040ez Si la línea 12 es cero, anote “-0-”. Filling out 1040ez   17. Filling out 1040ez Sume las líneas 15 y 16. Filling out 1040ez   18. Filling out 1040ez Multiplique la línea 1 por 85% (0. Filling out 1040ez 85). Filling out 1040ez   19. Filling out 1040ez Beneficios sujetos a impuestos. Filling out 1040ez De las líneas 17 y 18, anote la que sea menor. Filling out 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Filling out 1040ez   Ejemplo 3. Filling out 1040ez José y Beatriz Pérez presentan una declaración conjunta en el Formulario 1040 del año 2013. Filling out 1040ez José es empleado ferroviario jubilado y en el año 2013 recibió la parte de beneficios equivalentes del Seguro Social (SSEB, por sus siglas en inglés) de los beneficios de jubilación para empleados ferroviarios de nivel 1. Filling out 1040ez El Formulario RRB-1099 de José muestra $10,000 en el recuadro 5. Filling out 1040ez Beatriz es funcionaria del gobierno jubilada y recibe una pensión íntegramente sujeta a impuestos de $38,000. Filling out 1040ez Ellos tuvieron $2,300 de ingresos de intereses sujetos a impuestos más $200 de intereses sobre bonos de ahorros estadounidenses calificados. Filling out 1040ez Los intereses sobre bonos de ahorros cumplieron las condiciones de la exclusión. Filling out 1040ez Calculan sus beneficios sujetos a impuestos completando la Hoja de Trabajo 1. Filling out 1040ez Ya que han recibido intereses sobre bonos de ahorros estadounidenses calificados, siguen las instrucciones en la primera parte de la hoja de trabajo y, en la línea 3 de la misma, anotan la cantidad de la línea 2 del Anexo B (Formulario 1040A o del Formulario 1040) en vez de anotar la cantidad de la línea 8a del Formulario 1040. Filling out 1040ez En la línea 3 de la hoja de trabajo, anotan $40,500 ($38,000 + $2,500). Filling out 1040ez Hoja de Trabajo 1 completada. Filling out 1040ez Cómo Calcular los Beneficios Sujetos a Impuestos Tenga en cuenta los siguientes puntos antes de completar esta hoja de trabajo: • Si es casado que presenta una declaración por separado y no vivió con su cónyuge durante todo el año 2013, anote “D” a la derecha de la palabra “benefits” (beneficios) en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez • No utilice esta hoja de trabajo si reintegró beneficios en el año 2013 y el total de estos reintegros (el recuadro 4 de los Formularios SSA-1099 y RRB-1099) era mayor que los beneficios brutos que recibió para el año 2013 (el recuadro 3 de los Formularios SSA-1099 y RRB-1099). Filling out 1040ez Ninguna parte de los beneficios está sujeta a impuestos para el año 2013. Filling out 1040ez Para información adicional, vea Reintegros Superiores a los Beneficios Brutos . Filling out 1040ez • Si presenta el Formulario 8815, Exclusion of Interest From Series EE and I U. Filling out 1040ez S. Filling out 1040ez Savings Bonds Issued After 1989 (Exclusión de los intereses provenientes de los bonos de ahorros estadounidenses calificados de las series EE e I emitidos después de 1989), no anote en la línea 3 de esta hoja de trabajo la cantidad de la línea 8a del Formulario 1040 o de la línea 3 del Formulario 1040A. Filling out 1040ez En lugar de ello, anote la cantidad de la línea 2 del Anexo B del Formulario 1040A o Formulario 1040. Filling out 1040ez       1. Filling out 1040ez Anote la cantidad total del recuadro 5 de TODOS los Formularios SSA-1099 y RRB-1099. Filling out 1040ez Además, anote esta cantidad en la línea 20a del Formulario 1040 o en la línea 14a del Formulario 1040A. Filling out 1040ez $10,000 2. Filling out 1040ez Anote la mitad de la línea 1. Filling out 1040ez 5,000 3. Filling out 1040ez Sume el total de las cantidades del:     Formulario 1040: Líneas 7, 8a, 9a, 10 a 14, 15b, 16b, 17 a 19 y 21. Filling out 1040ez     Formulario 1040A: Líneas 7, 8a, 9a, 10, 11b, 12b y 13 40,500 4. Filling out 1040ez Anote la cantidad, si la hubiera, de la línea 8b del Formulario 1040 o del Formulario 1040A. Filling out 1040ez -0- 5. Filling out 1040ez Anote el total de toda exclusión/ajuste por:     • Beneficios por adopción (línea 28 del Formulario 8839),     • Ingresos devengados en el extranjero o vivienda en el extranjero (líneas 45 y 50 del Formulario 2555 o línea 18 del Formulario 2555-EZ) y     • Ciertos ingresos de residentes bona fide de la Samoa Estadounidense (línea 15 del Formulario 4563) o de Puerto Rico . Filling out 1040ez . Filling out 1040ez -0- 6. Filling out 1040ez Sume las líneas 2, 3, 4 y 5 45,500 7. Filling out 1040ez Declarantes que presentan el Formulario 1040: Anote la cantidad de las líneas 23 a 32 del Formulario 1040, y toda cantidad que se haya anotado en la línea de puntos directamente al lado de la línea 36 del Formulario 1040. Filling out 1040ez     Declarantes que presentan el Formulario 1040A: Anote la cantidad de las líneas 16 y 17 del Formulario 1040A. Filling out 1040ez -0- 8. Filling out 1040ez ¿Es la cantidad de la línea 7 menor que la cantidad de la línea 6?     No. Filling out 1040ez Ninguna parte de los beneficios del Seguro Social está sujeta a impuestos. Filling out 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez   Sí. Filling out 1040ez Reste la línea 7 de la línea 6 45,500 9. Filling out 1040ez Si es: Casado que presenta una declaración conjunta, anote $32,000. Filling out 1040ez Soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, anote $25,000. Filling out 1040ez 32,000   Nota: Si es casado que presenta una declaración por separado y vivió con su cónyuge en algún momento del año 2013, omita las líneas 9 a 16; multiplique la línea 8 por 85% (0. Filling out 1040ez 85) y anote el resultado en la línea 17. Filling out 1040ez Luego, pase a la línea 18. Filling out 1040ez   10. Filling out 1040ez ¿Es la cantidad de la línea 9 menor que la cantidad de la línea 8?     No. Filling out 1040ez Ninguna parte de los beneficios está sujeta a impuestos. Filling out 1040ez Anote “-0-” en la línea 20b del Formulario 1040 o en la línea 14b del Formulario 1040A. Filling out 1040ez Si es casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013, asegúrese de haber anotado “D” a la derecha de la palabra “ benefits ” (beneficios) en la línea 20a del Formulario 1040 o la línea 14a del Formulario 1040A. Filling out 1040ez     Sí. Filling out 1040ez Reste la línea 9 de la línea 8 13,500 11. Filling out 1040ez Anote $12,000 si es casado que presenta una declaración conjunta; $9,000 si es soltero, cabeza de familia, viudo que reúne los requisitos o casado que presenta una declaración por separado y vivió separado de su cónyuge durante todo el año 2013. Filling out 1040ez 12,000 12. Filling out 1040ez Reste la línea 11 de la línea 10. Filling out 1040ez Si el resultado es cero o menos, anote “-0-”. Filling out 1040ez 1,500 13. Filling out 1040ez De las líneas 10 y 11, anote la que sea menor 12,000 14. Filling out 1040ez Anote la mitad de la línea 13. Filling out 1040ez 6,000 15. Filling out 1040ez De las líneas 2 y 14, anote la que sea menor 5,000 16. Filling out 1040ez Multiplique la línea 12 por 85% (0. Filling out 1040ez 85). Filling out 1040ez Si la línea 12 es cero, anote “-0-”. Filling out 1040ez 1,275 17. Filling out 1040ez Sume las líneas 15 y 16. Filling out 1040ez 6,275 18. Filling out 1040ez Multiplique la línea 1 por 85% (0. Filling out 1040ez 85). Filling out 1040ez 8,500 19. Filling out 1040ez Beneficios sujetos a impuestos. Filling out 1040ez De las líneas 17 y 18, anote la que sea menor. Filling out 1040ez Además, anote esta cantidad en la línea 20b del Formulario 1040 o la línea 14b del Formulario 1040A. Filling out 1040ez $6,275 Más del 50% de los beneficios netos de José están sujetos a impuestos debido a que el ingreso de la línea 8 de la hoja de trabajo ($45,500) es mayor que $44,000. Filling out 1040ez José y Beatriz anotan $10,000 en la línea 20a del Formulario 1040 y $6,275 en la línea 20b del Formulario 1040. Filling out 1040ez Deducciones Relacionadas con los Beneficios Tal vez tenga derecho a deducir ciertas cantidades relacionadas con los beneficios que reciba. Filling out 1040ez Pagos por incapacidad. Filling out 1040ez   Tal vez haya recibido pagos por incapacidad de su empleador o de una compañía de seguros que usted incluyó como ingresos en la declaración de impuestos de algún año anterior. Filling out 1040ez Si recibió un pago de suma global de la SSA o de la RRB, y tuvo que reintegrar al empleador o compañía de seguros los pagos por incapacidad, puede declarar una deducción detallada por la parte de los pagos que incluyó en los ingresos brutos de ese año anterior. Filling out 1040ez Si la cantidad que reintegra es más de $3,000, tal vez pueda reclamar un crédito tributario en su lugar. Filling out 1040ez Declare la deducción o crédito de la misma manera que se explica bajo Reintegros Superiores a los Beneficios Brutos , más adelante. Filling out 1040ez Gastos por asuntos legales. Filling out 1040ez   Normalmente se pueden deducir gastos por asuntos legales pagados, o en los que haya incurrido, para producir o cobrar ingresos sujetos a impuestos o relacionados con la determinación, el cobro o el reembolso de algún impuesto. Filling out 1040ez   Los gastos por asuntos legales por el cobro de la parte sujeta a impuestos de sus beneficios son deducibles como una deducción miscelánea detallada en la línea 23 del Anexo A (Formulario 1040). Filling out 1040ez Reintegros Superiores a los Beneficios Brutos En algunas situaciones, el Formulario SSA-1099 o el Formulario RRB-1099 mostrará que el total de los beneficios reintegrados (recuadro 4) es superior a los beneficios brutos (recuadro 3) recibidos. Filling out 1040ez Si esto ocurre, los beneficios netos del recuadro 5 serán una cifra negativa (una cifra entre paréntesis) y ninguna parte de los beneficios estará sujeta a impuestos. Filling out 1040ez No use una hoja de trabajo en este caso. Filling out 1040ez Si recibe más de un formulario, una cifra negativa en el recuadro 5 de un formulario compensa una cifra positiva en el recuadro 5 de otro formulario para ese mismo año. Filling out 1040ez Si tiene alguna duda acerca de esta cifra negativa, comuníquese con la oficina local de la SSA o la oficina regional de la RRB. Filling out 1040ez Declaración conjunta. Filling out 1040ez   Si usted y su cónyuge presentan una declaración conjunta y su Formulario SSA-1099 o RRB-1099 tiene una cifra negativa en el recuadro 5, pero la de su cónyuge no, reste la cantidad del recuadro 5 de su formulario de la cantidad del recuadro 5 del formulario de su cónyuge. Filling out 1040ez Esto se hace para obtener los beneficios netos al calcular si está sujeta a impuestos la suma de sus beneficios y los de su cónyuge. Filling out 1040ez Ejemplo. Filling out 1040ez Juan y María presentan una declaración conjunta para el año 2013. Filling out 1040ez Juan recibió el Formulario SSA-1099 que muestra $3,000 en el recuadro 5. Filling out 1040ez María también recibió el Formulario SSA-1099 y la cantidad en el recuadro 5 fue ($500). Filling out 1040ez Juan y María anotarán $2,500 ($3,000 menos $500) en concepto de beneficios netos al calcular si alguna parte de la suma de sus beneficios está sujeta a impuestos. Filling out 1040ez Reintegro de beneficios recibidos en un año anterior. Filling out 1040ez   Si la cantidad total que aparece en el recuadro 5 de todos los Formularios SSA-1099 y RRB-1099 es una cifra negativa, puede declarar una deducción detallada por la parte de esta cifra negativa que representa los beneficios que usted incluyó en el ingreso bruto de un año anterior. Filling out 1040ez Deducción de $3,000 o menos. Filling out 1040ez   Si esta deducción es $3,000 o menos, está sujeta al límite del 2% del ingreso bruto ajustado que corresponde a ciertas deducciones misceláneas detalladas. Filling out 1040ez Reclámela en la línea 23 del Anexo A (Formulario 1040). Filling out 1040ez Deducción de más de $3,000. Filling out 1040ez    Si esta deducción es superior a $3,000, usted debe calcular el impuesto de dos maneras: Calcule el impuesto para el año 2013 con la deducción detallada incluida en la línea 28 del Anexo A. Filling out 1040ez Calcule el impuesto para el año 2013 en los pasos siguientes: Calcule el impuesto sin la deducción detallada incluida en la línea 28 del Anexo A. Filling out 1040ez Para cada año después de 1983 para el cual una parte de la cifra negativa representa un reintegro de beneficios, vuelva a calcular los beneficios sujetos a impuestos como si el total de éstos para el año hubiera sido reducido por aquella parte de la cifra negativa. Filling out 1040ez Luego, vuelva a calcular el impuesto para ese año. Filling out 1040ez Reste el total de las cantidades de impuestos recalculadas en el apartado (b) del total de las cantidades de impuestos reales. Filling out 1040ez Reste el resultado del apartado (c) del resultado del apartado (a). Filling out 1040ez Compare el impuesto calculado con los métodos (1) y (2). Filling out 1040ez Su impuesto para el año 2013 es la menor de las dos cantidades. Filling out 1040ez Si el método (1) genera menos impuestos, declare la deducción detallada en la línea 28 del Anexo A (Formulario 1040). Filling out 1040ez Si el método (2) genera menos impuestos, tome un crédito por la cantidad del paso 2(c), indicado anteriormente, en la línea 71 del Formulario 1040. Filling out 1040ez Marque el recuadro d y escriba “ I. Filling out 1040ez R. Filling out 1040ez C. Filling out 1040ez 1341 ” en el espacio al lado de ese recuadro. Filling out 1040ez Si ambos métodos generan el mismo impuesto, deduzca el reintegro de la línea 28 del Anexo A (Formulario 1040). Filling out 1040ez Prev  Up  Next   Home   More Online Publications