File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Form 1040nr Ez 2012

2012 Income Tax Forms1040ez Tax Forms 2011Irs Amendment FormTurbotax Free FileTax Amendment FormsTax Form 1040ez 20141040ex2007 Tax FormsMilitary PayIrs Forms For 2012Free Online Federal Tax Filing 2012Efile Tax ReturnSelf Employment TaxesFile 1040 XIrsefile Com1040x Instructions 2011State Income Tax Rate1040ez InstructionsNeed To File 2010 TaxesFree Tax Prep1040x Form 2013File AmendmentDownload 2011 Tax FormsFree 1040x FilingWww Irs Gov FormspubsEfile State TaxesFreetaxusa 2010I Need To File My 2010 TaxesHow Do I Fill Out A 1040x FormCan You File 2012 And 2013 Taxes Together2010 Irs Form 1040How Do I Amend My 2013 Tax ReturnSearch Irs Gov FreefileFederal Tax FilingTax Form 1040x InstructionsTax For Military Active DutyFree State E File Tax ReturnH&r Block 2011 TaxesFree File State And Federal Taxes OnlineCan I File 1040x Electronically

Form 1040nr Ez 2012

Form 1040nr ez 2012 29. Form 1040nr ez 2012   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). Form 1040nr ez 2012 Los temas abarcan: Quién está sujeto al límite. Form 1040nr ez 2012 Qué deducciones detalladas están limitadas. Form 1040nr ez 2012 Cómo calcular el límite. Form 1040nr ez 2012 Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. Form 1040nr ez 2012 ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. Form 1040nr ez 2012 El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). Form 1040nr ez 2012 ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. Form 1040nr ez 2012 Intereses pagados —líneas 10,11,12 y 13. Form 1040nr ez 2012 Donaciones a organizaciones caritativas —línea 19. Form 1040nr ez 2012 Gastos laborales y determinadas deducciones misceláneas —línea 27. Form 1040nr ez 2012 Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. Form 1040nr ez 2012 ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. Form 1040nr ez 2012 Sin embargo, igualmente están sujetas a otros límites aplicables. Form 1040nr ez 2012 Gastos médicos y dentales —línea 4. Form 1040nr ez 2012 Gastos de intereses de inversión —línea 14. Form 1040nr ez 2012 Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. Form 1040nr ez 2012 Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. Form 1040nr ez 2012 Pérdidas por apuestas y juegos de azar —línea 28. Form 1040nr ez 2012 ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. Form 1040nr ez 2012 Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. Form 1040nr ez 2012 Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. Form 1040nr ez 2012 ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. Form 1040nr ez 2012 Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). Form 1040nr ez 2012 Hoja de trabajo de deducciones detalladas. Form 1040nr ez 2012   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. Form 1040nr ez 2012 Anote el resultado en la línea 29 del Anexo A (Formulario 1040). Form 1040nr ez 2012 Guarde la hoja de trabajo con su documentación. Form 1040nr ez 2012 Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. Form 1040nr ez 2012 Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). Form 1040nr ez 2012 Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. Form 1040nr ez 2012 Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. Form 1040nr ez 2012 Tienen ingresos brutos ajustados de $325,500 en la línea 38. Form 1040nr ez 2012 Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. Form 1040nr ez 2012 Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. Form 1040nr ez 2012 Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). Form 1040nr ez 2012 Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). Form 1040nr ez 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Information for Federal, State, and Local Governments

Federal, State & Local Governments - A Closer Look
About us: our mission and how we can help you

Federal, State and Local Governments News
Recent developments affecting government entities

Issues for Government Entities
Employment tax, information reporting, filing requirements, fringe benefits and more

Educational Resources
Links to publications, recorded presentations and other tools

Federal, State & Local Governments FAQs
FAQs organized by topic

Contact FSLG
How to get help by phone or e-mail

Page Last Reviewed or Updated: 25-Mar-2014

The Form 1040nr Ez 2012

Form 1040nr ez 2012 Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Form 1040nr ez 2012 Tax questions. Form 1040nr ez 2012 Useful Items - You may want to see: What's New SE tax rate. Form 1040nr ez 2012  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Form 1040nr ez 2012 4%. Form 1040nr ez 2012 The Medicare (HI) portion of the SE tax remains 2. Form 1040nr ez 2012 9%. Form 1040nr ez 2012 As a result, the SE tax rate returns to 15. Form 1040nr ez 2012 3%. Form 1040nr ez 2012 For more information, see the Instructions for Schedule SE (Form 1040). Form 1040nr ez 2012 Earnings subject to social security. Form 1040nr ez 2012  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Form 1040nr ez 2012 For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Form 1040nr ez 2012 Additional Medicare Tax. Form 1040nr ez 2012  Beginning in 2013, a 0. Form 1040nr ez 2012 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Form 1040nr ez 2012 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Form 1040nr ez 2012 Modified AGI limit for traditional IRA contributions increased. Form 1040nr ez 2012  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Form 1040nr ez 2012 If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Form 1040nr ez 2012 Modified AGI limit for Roth IRA contributions increased. Form 1040nr ez 2012  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Form 1040nr ez 2012 Earned income credit (EIC). Form 1040nr ez 2012  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Form 1040nr ez 2012 You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Form 1040nr ez 2012 Reminders Future developments. Form 1040nr ez 2012 . Form 1040nr ez 2012   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Form 1040nr ez 2012 irs. Form 1040nr ez 2012 gov/pub517. Form 1040nr ez 2012 Photographs of missing children. Form 1040nr ez 2012  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Form 1040nr ez 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040nr ez 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040nr ez 2012 Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Form 1040nr ez 2012 Social security and Medicare taxes are collected under one of two systems. Form 1040nr ez 2012 Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Form 1040nr ez 2012 Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Form 1040nr ez 2012 No earnings are subject to both systems. Form 1040nr ez 2012 Table 1. Form 1040nr ez 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Form 1040nr ez 2012 Do not rely on this table alone. Form 1040nr ez 2012 Also read the discussion for the class in the following pages. Form 1040nr ez 2012 Class Covered under FICA? Covered under SECA? Minister NO. Form 1040nr ez 2012 Your ministerial earnings are exempt. Form 1040nr ez 2012 YES, if you do not have an approved exemption from the IRS. Form 1040nr ez 2012   NO, if you have an approved exemption. Form 1040nr ez 2012 Member of a religious order who has not taken a vow of poverty NO. Form 1040nr ez 2012 Your ministerial earnings are exempt. Form 1040nr ez 2012 YES, if you do not have an approved exemption from the IRS. Form 1040nr ez 2012   NO, if you have an approved exemption. Form 1040nr ez 2012 Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Form 1040nr ez 2012   NO, if neither of the above applies. Form 1040nr ez 2012 NO. Form 1040nr ez 2012 Your ministerial earnings are exempt. Form 1040nr ez 2012 Christian Science practitioner or reader NO. Form 1040nr ez 2012 Your ministerial earnings are exempt. Form 1040nr ez 2012 YES, if you do not have an approved exemption from the IRS. Form 1040nr ez 2012   NO, if you have an approved exemption. Form 1040nr ez 2012 Religious worker (church employee) YES, if your employer did not elect to exclude you. Form 1040nr ez 2012    NO, if your employer elected to exclude you. Form 1040nr ez 2012 YES, if your employer elected to exclude you from FICA. Form 1040nr ez 2012   NO, if you are covered under FICA. Form 1040nr ez 2012 Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Form 1040nr ez 2012    NO, if you have an approved exemption. Form 1040nr ez 2012 YES, if you are self-employed and do not have an approved exemption from the IRS. Form 1040nr ez 2012   NO, if you have an approved exemption. Form 1040nr ez 2012 * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Form 1040nr ez 2012 In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Form 1040nr ez 2012 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Form 1040nr ez 2012 Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Form 1040nr ez 2012 Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Form 1040nr ez 2012 A self-employment loss is not considered for purposes of this tax. Form 1040nr ez 2012 RRTA compensation is separately compared to the threshold. Form 1040nr ez 2012 There is no employer match for Additional Medicare Tax. Form 1040nr ez 2012 For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Form 1040nr ez 2012 This publication contains information for the following classes of taxpayers. Form 1040nr ez 2012 Ministers. Form 1040nr ez 2012 Members of a religious order. Form 1040nr ez 2012 Christian Science practitioners and readers. Form 1040nr ez 2012 Religious workers (church employees). Form 1040nr ez 2012 Members of a recognized religious sect. Form 1040nr ez 2012 Note. Form 1040nr ez 2012 Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Form 1040nr ez 2012 This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Form 1040nr ez 2012 Which earnings are taxed under FICA and which under SECA. Form 1040nr ez 2012 See Table 1 above. Form 1040nr ez 2012 How a member of the clergy can apply for an exemption from self-employment tax. Form 1040nr ez 2012 How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Form 1040nr ez 2012 How a member of the clergy or religious worker figures net earnings from self-employment. Form 1040nr ez 2012 This publication also covers certain income tax rules of interest to ministers and members of a religious order. Form 1040nr ez 2012 A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Form 1040nr ez 2012 In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Form 1040nr ez 2012 You will find these worksheets right after the Comprehensive Example . Form 1040nr ez 2012 Note. Form 1040nr ez 2012 In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Form 1040nr ez 2012 Comments and suggestions. Form 1040nr ez 2012   We welcome your comments about this publication and your suggestions for future editions. Form 1040nr ez 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040nr ez 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040nr ez 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040nr ez 2012   You can send your comments from www. Form 1040nr ez 2012 irs. Form 1040nr ez 2012 gov/formspubs/. Form 1040nr ez 2012 Click on “More Information” and then on “Give us feedback”. Form 1040nr ez 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040nr ez 2012 Ordering forms and publications. Form 1040nr ez 2012   Visit www. Form 1040nr ez 2012 irs. Form 1040nr ez 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form 1040nr ez 2012 Internal Revenue Service 1201 N. Form 1040nr ez 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040nr ez 2012   If you have a tax question, check the information available on IRS. Form 1040nr ez 2012 gov or call 1-800-829-1040. Form 1040nr ez 2012 We cannot answer tax questions sent to either of the above addresses. Form 1040nr ez 2012 Useful Items - You may want to see: Publication 54 Tax Guide for U. Form 1040nr ez 2012 S. Form 1040nr ez 2012 Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Form 1040nr ez 2012 S. Form 1040nr ez 2012 Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Form 1040nr ez 2012   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Form 1040nr ez 2012 Prev  Up  Next   Home   More Online Publications