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Free State Tax Return Online

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Free State Tax Return Online

Free state tax return online 5. Free state tax return online   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. Free state tax return online S. Free state tax return online PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. Free state tax return online S. Free state tax return online possessions, and How to report deductions. Free state tax return online Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. Free state tax return online Items Related to Excluded Income U. Free state tax return online S. Free state tax return online citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. Free state tax return online If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. Free state tax return online This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. Free state tax return online You can deduct only those expenses connected with earning includible income. Free state tax return online These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. Free state tax return online These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. Free state tax return online For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. Free state tax return online If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. Free state tax return online Example. Free state tax return online In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. Free state tax return online You did not have a housing exclusion. Free state tax return online Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. Free state tax return online In 2013, you received a $12,000 bonus for work you did abroad in 2012. Free state tax return online You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. Free state tax return online Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. Free state tax return online This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). Free state tax return online Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. Free state tax return online S. Free state tax return online tax purposes and is not the dependent of another U. Free state tax return online S. Free state tax return online taxpayer. Free state tax return online You also can claim exemptions for individuals who qualify as your dependents. Free state tax return online To be your dependent, the individual must be a U. Free state tax return online S. Free state tax return online citizen, U. Free state tax return online S. Free state tax return online national, U. Free state tax return online S. Free state tax return online resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. Free state tax return online Children. Free state tax return online   Children usually are citizens or residents of the same country as their parents. Free state tax return online If you were a U. Free state tax return online S. Free state tax return online citizen when your child was born, your child generally is a U. Free state tax return online S. Free state tax return online citizen. Free state tax return online This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. Free state tax return online   If you have a legally adopted child who is not a U. Free state tax return online S. Free state tax return online citizen, U. Free state tax return online S. Free state tax return online resident, or U. Free state tax return online S. Free state tax return online national, the child meets the citizen requirement if you are a U. Free state tax return online S. Free state tax return online citizen or U. Free state tax return online S. Free state tax return online national and the child lived with you as a member of your household all year. Free state tax return online Social security number. Free state tax return online   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. Free state tax return online To get a social security number for a dependent, apply at a Social Security office or U. Free state tax return online S. Free state tax return online consulate. Free state tax return online You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. Free state tax return online   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. Free state tax return online Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. Free state tax return online   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. Free state tax return online To apply for an ITIN, file Form W-7 with the IRS. Free state tax return online It usually takes 6 to 10 weeks to get an ITIN. Free state tax return online Enter your dependent's ITIN wherever an SSN is requested on your tax return. Free state tax return online More information. Free state tax return online   For more information about exemptions, see Publication 501. Free state tax return online Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. Free state tax return online Exceptions are explained under Canadian, Mexican, and Israeli charities, later. Free state tax return online You can deduct contributions to a U. Free state tax return online S. Free state tax return online organization that transfers funds to a charitable foreign organization if the U. Free state tax return online S. Free state tax return online organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. Free state tax return online S. Free state tax return online organization. Free state tax return online Canadian, Mexican, and Israeli charities. Free state tax return online   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. Free state tax return online Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. Free state tax return online See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. Free state tax return online Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. Free state tax return online Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. Free state tax return online See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. Free state tax return online Foreign moves. Free state tax return online   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. Free state tax return online A foreign move does not include a move back to the United States or its possessions. Free state tax return online Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. Free state tax return online If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. Free state tax return online Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. Free state tax return online Year to which expense is connected. Free state tax return online   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. Free state tax return online It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. Free state tax return online   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. Free state tax return online The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. Free state tax return online The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. Free state tax return online Amount allocable to excluded income. Free state tax return online   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. Free state tax return online The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. Free state tax return online Example. Free state tax return online On November 1, 2012, you transfer to Monaco. Free state tax return online Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. Free state tax return online In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. Free state tax return online You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. Free state tax return online The reimbursement is included in your income. Free state tax return online Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. Free state tax return online Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. Free state tax return online Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. Free state tax return online You have no housing exclusion. Free state tax return online The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). Free state tax return online To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. Free state tax return online The result, $5,562, is your nondeductible amount. Free state tax return online    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. Free state tax return online In the preceding example, this year was 2012. Free state tax return online You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. Free state tax return online Move between foreign countries. Free state tax return online   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. Free state tax return online New place of work in U. Free state tax return online S. Free state tax return online   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. Free state tax return online If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. Free state tax return online Storage expenses. Free state tax return online   These expenses are attributable to work you do during the year in which you incur the storage expenses. Free state tax return online You cannot deduct the amount allocable to excluded income. Free state tax return online Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. Free state tax return online By then, you should have all the information needed to properly figure the moving expense deduction. Free state tax return online See Extensions under When To File and Pay in chapter 1. Free state tax return online If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. Free state tax return online You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. Free state tax return online Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. Free state tax return online If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. Free state tax return online You cannot claim it on the return for the second year. Free state tax return online Forms To File Report your moving expenses on Form 3903. Free state tax return online Report your moving expense deduction on line 26 of Form 1040. Free state tax return online If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. Free state tax return online For more information about figuring moving expenses, see Publication 521. Free state tax return online Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. Free state tax return online In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. Free state tax return online Do not reduce your compensation by the foreign housing deduction. Free state tax return online If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. Free state tax return online This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. Free state tax return online Other modifications are also required. Free state tax return online For more information on IRAs, see Publication 590. Free state tax return online Taxes of Foreign Countries and U. Free state tax return online S. Free state tax return online Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. Free state tax return online S. Free state tax return online possession. Free state tax return online Taken as a deduction, foreign income taxes reduce your taxable income. Free state tax return online Taken as a credit, foreign income taxes reduce your tax liability. Free state tax return online You must treat all foreign income taxes the same way. Free state tax return online If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. Free state tax return online However, you may be able to deduct other foreign taxes. Free state tax return online See Deduction for Other Foreign Taxes, later. Free state tax return online There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. Free state tax return online In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. Free state tax return online S. Free state tax return online tax liability, rather than as a deduction in figuring taxable income. Free state tax return online However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. Free state tax return online S. Free state tax return online income is small, a lower final tax may result from deducting the foreign income taxes. Free state tax return online In any event, you should figure your tax liability both ways and then use the one that is better for you. Free state tax return online You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. Free state tax return online Foreign income taxes. Free state tax return online   These are generally income taxes you pay to any foreign country or possession of the United States. Free state tax return online Foreign income taxes on U. Free state tax return online S. Free state tax return online return. Free state tax return online   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. Free state tax return online These amounts cannot be included as withheld income taxes on Form 1040, line 62. Free state tax return online Foreign taxes paid on excluded income. Free state tax return online   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. Free state tax return online Foreign earned income exclusion. Free state tax return online Foreign housing exclusion. Free state tax return online Possession exclusion. Free state tax return online If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. Free state tax return online   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. Free state tax return online You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. Free state tax return online The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). Free state tax return online The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). Free state tax return online   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. Free state tax return online    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. Free state tax return online Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. Free state tax return online Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. Free state tax return online Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. Free state tax return online The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. Free state tax return online The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. Free state tax return online You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. Free state tax return online Subsidies. Free state tax return online   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. Free state tax return online This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. Free state tax return online   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. Free state tax return online A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. Free state tax return online Limit The foreign tax credit is limited to the part of your total U. Free state tax return online S. Free state tax return online tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. Free state tax return online The allowable foreign tax credit cannot be more than your actual foreign tax liability. Free state tax return online Exemption from limit. Free state tax return online   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. Free state tax return online Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. Free state tax return online ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). Free state tax return online Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. Free state tax return online You elect this procedure. Free state tax return online If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. Free state tax return online Separate limit. Free state tax return online   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). Free state tax return online Figuring the limit. Free state tax return online   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. Free state tax return online Do not take any excluded amount into account. Free state tax return online   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. Free state tax return online   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. Free state tax return online The numerator (top number) of the fraction is your gross foreign income in the separate limit category. Free state tax return online The denominator (bottom number) of the fraction is your gross income from all sources. Free state tax return online For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. Free state tax return online You must use special rules for deducting interest expenses. Free state tax return online For more information on allocating and apportioning your deductions, see Publication 514. Free state tax return online Exemptions. Free state tax return online   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. Free state tax return online Recapture of foreign losses. Free state tax return online   If you have an overall foreign loss and the loss reduces your U. Free state tax return online S. Free state tax return online source income (resulting in a reduction of your U. Free state tax return online S. Free state tax return online tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. Free state tax return online This is done by treating a part of your taxable income from foreign sources in later years as U. Free state tax return online S. Free state tax return online source income. Free state tax return online This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. Free state tax return online Recapture of domestic losses. Free state tax return online   If you have an overall domestic loss (resulting in no U. Free state tax return online S. Free state tax return online tax liability), you cannot claim a foreign tax credit for taxes paid during that year. Free state tax return online You must recapture the loss in later years when you have U. Free state tax return online S. Free state tax return online source taxable income. Free state tax return online This is done by treating a part of your taxable income from U. Free state tax return online S. Free state tax return online sources in later years as foreign source income. Free state tax return online This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. Free state tax return online Foreign tax credit carryback and carryover. Free state tax return online   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. Free state tax return online   More information on figuring the foreign tax credit can be found in Publication 514. Free state tax return online Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). Free state tax return online You can deduct only foreign income taxes paid on income that is subject to U. Free state tax return online S. Free state tax return online tax. Free state tax return online You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. Free state tax return online Foreign earned income exclusion. Free state tax return online Foreign housing exclusion. Free state tax return online Possession exclusion. Free state tax return online Example. Free state tax return online You are a U. Free state tax return online S. Free state tax return online citizen and qualify to exclude your foreign earned income. Free state tax return online Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. Free state tax return online You received dividends from Country X of $2,000 on which you paid income tax of $600. Free state tax return online You can deduct the $600 tax payment because the dividends relating to it are subject to U. Free state tax return online S. Free state tax return online tax. Free state tax return online Because you exclude your wages, you cannot deduct the income tax of $10,000. Free state tax return online If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. Free state tax return online Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. Free state tax return online You take this deduction on Schedule A (Form 1040). Free state tax return online You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. Free state tax return online On the other hand, you generally can deduct personal property taxes when you pay them to U. Free state tax return online S. Free state tax return online possessions. Free state tax return online But if you claim the possession exclusion, see Publication 570. Free state tax return online The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. Free state tax return online You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. Free state tax return online How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. Free state tax return online If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. Free state tax return online Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free state tax return online Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. Free state tax return online If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. Free state tax return online You figure that amount by subtracting from the total deduction the amount related to excluded income. Free state tax return online Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. Free state tax return online Attach a statement to your return showing how you figured the deductible amount. Free state tax return online Example 1. Free state tax return online You are a U. Free state tax return online S. Free state tax return online citizen employed as an accountant. Free state tax return online Your tax home is in Germany for the entire tax year. Free state tax return online You meet the physical presence test. Free state tax return online Your foreign earned income for the year was $122,000 and your investment income was $10,380. Free state tax return online After excluding $97,600, your AGI is $34,780. Free state tax return online You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. Free state tax return online These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). Free state tax return online You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. Free state tax return online You must fill out Form 2106. Free state tax return online On that form, reduce your deductible meal and entertainment expenses by 50% ($250). Free state tax return online You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. Free state tax return online You carry the remaining total of $450 to line 21 of Schedule A. Free state tax return online Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. Free state tax return online On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. Free state tax return online Enter $254 on line 27 of Schedule A. Free state tax return online Example 2. Free state tax return online You are a U. Free state tax return online S. Free state tax return online citizen, have a tax home in Spain, and meet the physical presence test. Free state tax return online You are self-employed and personal services produce the business income. Free state tax return online Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. Free state tax return online You choose the foreign earned income exclusion and exclude $97,600 of your gross income. Free state tax return online Since your excluded income is 83. Free state tax return online 47% of your total income, 83. Free state tax return online 47% of your business expenses are not deductible. Free state tax return online Report your total income and expenses on Schedule C (Form 1040). Free state tax return online On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. Free state tax return online 47% × $66,895) business expenses attributable to the exclusion. Free state tax return online In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. Free state tax return online Example 3. Free state tax return online Assume in Example 2 that both capital and personal services combine to produce the business income. Free state tax return online No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. Free state tax return online Your exclusion of $15,011 is 12. Free state tax return online 84% of your gross income ($15,011 ÷ $116,931). Free state tax return online Because you excluded 12. Free state tax return online 84% of your total income, $8,589 (. Free state tax return online 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. Free state tax return online Example 4. Free state tax return online You are a U. Free state tax return online S. Free state tax return online citizen, have a tax home in Brazil, and meet the physical presence test. Free state tax return online You are self-employed and both capital and personal services combine to produce business income. Free state tax return online Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. Free state tax return online A reasonable allowance for the services you performed for the business is $77,000. Free state tax return online Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. Free state tax return online The $77,000 is foreign earned income. Free state tax return online If you choose to exclude the $77,000, you exclude 52. Free state tax return online 74% of your gross income ($77,000 ÷ $146,000), and 52. Free state tax return online 74% of your business expenses ($90,713) is attributable to that income and is not deductible. Free state tax return online Show your total income and expenses on Schedule C (Form 1040). Free state tax return online On Form 2555, exclude $77,000 and show $90,713 on line 44. Free state tax return online Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. Free state tax return online Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. Free state tax return online In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. Free state tax return online If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. Free state tax return online To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. Free state tax return online See Choosing the Exclusion in chapter 4. Free state tax return online Example 5. Free state tax return online You are a U. Free state tax return online S. Free state tax return online citizen, have a tax home in Panama, and meet the bona fide residence test. Free state tax return online You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. Free state tax return online Capital investment is not material in producing the partnership's income. Free state tax return online Under the terms of the partnership agreement, you are to receive 50% of the net profits. Free state tax return online The partnership received gross income of $244,000 and incurred operating expenses of $98,250. Free state tax return online Of the net profits of $145,750, you received $72,875 as your distributive share. Free state tax return online You choose to exclude $97,600 of your share of the gross income. Free state tax return online Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. Free state tax return online 80 × $49,125). Free state tax return online Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. Free state tax return online On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. Free state tax return online Your exclusion on Form 2555 is $58,300. Free state tax return online In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. Free state tax return online Prev  Up  Next   Home   More Online Publications
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Free state tax return online Publication 179 - Additional Material Table of Contents 15. Free state tax return online Reglas especiales para varias clases de servicios y de pagos Cómo obtener ayuda relacionada con las contribuciones 15. Free state tax return online Reglas especiales para varias clases de servicios y de pagos Reglas especiales para varias clases de servicios y de pagos La tabla que aparece a continuación trata en forma resumida las clases especiales de trabajo y de pagos sujetos a la contribución. Free state tax return online Si usted necesita información más detallada, visite la oficina del Servicio Federal de Rentas Internas en Guaynabo, vea los reglamentos relacionados con las contribuciones sobre la nómina o llame al 1-800-829-4933. Free state tax return online Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Trabajo agrícola:     1. Free state tax return online Servicios en fincas relacionados con el cultivo del suelo; cultivo o recolección de cualquier producto agrícola u hortícola; crianza, etc. Free state tax return online , de ganado, aves, abejas, animales de piel o silvestres. Free state tax return online Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Free state tax return online Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 2. Free state tax return online Servicios prestados al dueño o explotador de una finca, si la mayor parte se prestan en la finca, para la administración, mantenimiento, etc. Free state tax return online , de la finca, de los aperos o del equipo o en el salvamento de madera y limpieza de leña y demás escombros dejados por un huracán. Free state tax return online Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Free state tax return online Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 3. Free state tax return online Servicios relacionados con el cultivo y la recolección de determinados productos resinosos (aguarrás y demás productos oleorresinosos). Free state tax return online Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Free state tax return online Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 4. Free state tax return online Servicios relacionados con el desmote de algodón. Free state tax return online Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Free state tax return online Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 5. Free state tax return online Servicios prestados fuera de la finca relacionados con la incubación de aves de corral. Free state tax return online Tributable (como labor no agrícola). Free state tax return online * Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 6. Free state tax return online Servicios relacionados con la operación o conservación de canales, embalses o vías fluviales y utilizados exclusivamente en la provisión o almacenaje de agua para fines agrícolas que no se mantienen ni se operan con fines de lucro. Free state tax return online Tributable, si responde al requisito de los $150 o $2,500 (vea el apartado 7). Free state tax return online Tributable, si responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online 7. Free state tax return online Servicios en la elaboración, empaque, entrega, etc. Free state tax return online , de cualquier producto agrícola u hortícola en su estado no manufacturado:     a. Free state tax return online Empleado por el explotador de la finca. Free state tax return online Si el explotador produjo más de la mitad del producto elaborado, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Free state tax return online * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online De lo contrario, será tributable como labor no agrícola. Free state tax return online b. Free state tax return online Empleado por un grupo no incorporado  de explotadores de fincas (no más de 20). Free state tax return online Si el grupo produjo todos los productos elaborados, será tributable si responde al requisito de los $150 o $2,500 (vea el apartado 7); de lo contrario, será tributable como labor no agrícola. Free state tax return online * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online De lo contrario, será tributable como labor no agrícola. Free state tax return online c. Free state tax return online Empleado por otro grupo de operadores  de una finca (incluyendo organizaciones  cooperativas y tratantes comerciales). Free state tax return online Tributable (como labor no agrícola). Free state tax return online * Tributable si el patrono produjo más de la mitad de los productos elaborados y, además, responde a cualesquiera de los dos requisitos del apartado 10. Free state tax return online De lo contrario, será tributable como labor no agrícola. Free state tax return online 8. Free state tax return online Servicios en el manejo o la elaboración de artículos después de su entrega al mercado final o en el enlatado o congelación comercial. Free state tax return online Tributable (como labor no agrícola). Free state tax return online * Tributable (como labor no agrícola). Free state tax return online *Los salarios recibidos por servicios que no se consideran trabajo agrícola se declaran en el Formulario 941-PR o Formulario 944(SP). Free state tax return online Otras exenciones pueden corresponder. Free state tax return online Vea los apartados 5 y 12 . Free state tax return online Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Extranjeros:     1. Free state tax return online Residentes     a. Free state tax return online Servicios prestados en los EE. Free state tax return online UU. Free state tax return online ** Lo mismo que un ciudadano de los EE. Free state tax return online UU. Free state tax return online ; exenta, si alguna porción de los servicios prestados como miembro de una tripulación de un avión o barco extranjero se presta fuera de los EE. Free state tax return online UU. Free state tax return online Lo mismo que un ciudadano de los EE. Free state tax return online UU. Free state tax return online b. Free state tax return online Servicios prestados fuera de los EE. Free state tax return online UU. Free state tax return online ** Tributable, si (a) trabaja para un patrono estadounidense o (b) existe un acuerdo de un patrono estadounidense con el IRS que abarca tanto a los ciudadanos estadounidenses como a los extranjeros residentes que trabajan para sus empresas extranjeras afiliadas o subsidiarias de un patrono estadounidense. Free state tax return online Exenta, a menos que los servicios se presten en un barco o avión estadounidense y de acuerdo con un contrato hecho en los EE. Free state tax return online UU. Free state tax return online o que el extranjero trabaje en tal barco o avión y el mismo toque en un puerto estadounidense. Free state tax return online 2. Free state tax return online No residentes Vea la Publicación 15-A, en inglés. Free state tax return online Vea la Publicación 15-A, en inglés. Free state tax return online a. Free state tax return online Trabajadores que han sido admitidos legalmente al país de manera temporera conforme a la sección 101(a)(15)(H)(ii)(a) de la Ley de Inmigración y Nacionalidad para llevar a cabo trabajo agrícola (visa H-2A). Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online   3. Free state tax return online Extranjero no residente trabajando en barcos o aviones estadounidenses. Free state tax return online Tributable si el contrato fue llevado a cabo en los Estados Unidos o el trabajador está empleado en el barco o avión cuando éste toca un puerto estadounidense. Free state tax return online Salarios de un trabajador fallecido     1. Free state tax return online Salarios de un trabajador fallecido pagados en el año natural de la muerte de éste a su beneficiario o caudal hereditario (relicto). Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online 2. Free state tax return online Salarios de un trabajador fallecido pagados después del final del año de la muerte de éste a su beneficiario o caudal hereditario (relicto). Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online Compensación pagada a empleados por incapacidad:     Compensación pagada por incapacidad a un empleado en el año que sigue al año en que dicho empleado adquirió el derecho a beneficios por incapacidad bajo la Ley del Seguro Social. Free state tax return online Exenta, si el empleado no prestó ningún servicio a su patrono durante el período cubierto por el pago. Free state tax return online Tributable. Free state tax return online Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities). Free state tax return online Exenta, si la remuneración se le paga a un estudiante regular. Free state tax return online Exenta también si el patrono está exento de la contribución federal sobre ingresos y la paga es menos de $100. Free state tax return online Tributable, si el total de los salarios pagados a todos los empleados domésticos en efectivo ascienden a $1,000 o más en cualquier trimestre natural del año actual o anterior. Free state tax return online Empleados emparentados:     1. Free state tax return online Hijo empleado por un padre (o por una sociedad de la cual cada socio es padre del hijo). Free state tax return online Exenta hasta los 18 años de edad. Free state tax return online Exenta hasta los 21 años de edad. Free state tax return online 2. Free state tax return online Hijo empleado por un padre para hacer trabajo doméstico o trabajo que no tenga relación con su ocupación o negocio. Free state tax return online Exenta hasta los 21 años de edad. Free state tax return online Exenta hasta los 21 años de edad. Free state tax return online 3. Free state tax return online Padre que presta servicios para un hijo. Free state tax return online Tributable, si presta servicios en la ocupación o negocio del hijo. Free state tax return online Para empleo doméstico en la residencia particular de un hijo, vea la Publicación 926, en inglés. Free state tax return online Exenta. Free state tax return online 4. Free state tax return online Cónyuge que presta servicios para el otro cónyuge. Free state tax return online Tributable, si presta servicios en la ocupación o negocio del otro cónyuge. Free state tax return online Exenta. Free state tax return online Los empleados federales:     1. Free state tax return online Miembros de las fuerzas armadas, voluntarios del Cuerpo de Paz, miembros de Jóvenes Adultos para la Conservación, miembros de los Cuerpos de Trabajo y miembros del Programa Nacional de Voluntarios Contra la Pobreza y líderes voluntarios. Free state tax return online Tributable. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online Todos los demás. Free state tax return online Tributable, si optó por FERS o si volvió a trabajar para el gobierno federal después de haber estado sin trabajar para éste durante más de un año (a no ser que la interrupción haya sido por servicio militar o de la reserva). Free state tax return online Para otros empleados, por lo general, está sujeta a la contribución al Medicare. Free state tax return online Exenta, a menos que el trabajador sea un marino mercante que presta servicios en, o relacionados con, un barco estadounidense que es propiedad de, o alquilado por, los Estados Unidos y operado por un agente general del Secretario de Comercio. Free state tax return online **Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Free state tax return online Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Empleo relacionado con la pesca de:     1. Free state tax return online Salmón o mero. Free state tax return online Tributable a menos que la (3) sea aplicable. Free state tax return online Tributable a menos que la (3) sea aplicable. Free state tax return online 2. Free state tax return online Otra clase de pescado y otra clase de vida acuática animal o vegetal. Free state tax return online Tributable a menos que la (3) sea aplicable. Free state tax return online Exenta, a menos que sea una embarcación de más de diez toneladas y la (3) no se aplique. Free state tax return online 3. Free state tax return online Un acuerdo con el dueño u operador de la embarcación mediante el cual la persona recibe una porción de la pesca de la embarcación (o dinero en efectivo de la venta del pescado). Free state tax return online Esta porción depende de la pesca de la embarcación. Free state tax return online En tales casos la tripulación suele tener menos de 10 personas. Free state tax return online Exenta, si cualquier remuneración en efectivo es:  (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Free state tax return online Exenta, si cualquier remuneración en efectivo es: (a) $100 o menos por viaje;  (b) Dependiente de la pesca mínima de la embarcación y  (c) Pagada únicamente por funciones adicionales (tales como maestro, ingeniero o cocinero por los cuales la remuneración suele ser pagada en efectivo). Free state tax return online Beneficios marginales. Free state tax return online Tributable por la cantidad de beneficio recibida por el empleado. Free state tax return online Esta cantidad se obtiene restando del valor en el mercado del beneficio marginal la cantidad pagada por el empleado y toda cantidad exenta por ley. Free state tax return online Sin embargo, en ciertos casos corresponden reglas especiales para valorar los beneficios marginales. Free state tax return online *** Gobiernos extranjeros y organizaciones internacionales. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online Servicio en el extranjero por ciudadanos de los Estados Unidos:     Como empleado del Gobierno Federal de los EE. Free state tax return online UU. Free state tax return online Tal como los empleados federales que trabajan en los EE. Free state tax return online UU. Free state tax return online Exenta. Free state tax return online (Vea, además, Los empleados federales, anteriormente). Free state tax return online Por empresas extranjeras asociadas o subsidiarias con patronos de los EE. Free state tax return online UU. Free state tax return online y otros patronos privados. Free state tax return online Exenta, a menos que (a) un patrono estadounidense, mediante acuerdo con el IRS, conceda la protección del Seguro Social a ciudadanos estadounidenses empleados por sus empresas extranjeras afiliadas o subsidiarias o (b) sea un ciudadano de los EE. Free state tax return online UU. Free state tax return online que trabaja para un patrono estadounidense. Free state tax return online Exenta, a menos que (a) el servicio se preste en un barco o avión y el trabajo se haga de acuerdo a un contrato en los EE. Free state tax return online UU. Free state tax return online o lo preste un empleado que trabaja en un barco cuando éste toca en un puerto de los EE. Free state tax return online UU. Free state tax return online o (b) un ciudadano de los EE. Free state tax return online UU. Free state tax return online que trabaja para un patrono estadounidense (que no esté en un país contiguo con el cual los EE. Free state tax return online UU. Free state tax return online tiene un acuerdo sobre cómo se trata la compensación por desempleo) o para un patrono en las Islas Vírgenes. Free state tax return online Empleados del gobierno (que no sea el gobierno federal). Free state tax return online Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Free state tax return online Consulte al Servicio Federal de Rentas Internas en Puerto Rico. Free state tax return online Trabajo industrial hecho en el hogar:     1. Free state tax return online Por empleados bajo la ley común. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online 2. Free state tax return online Por empleados sujetos a las disposiciones estatutarias (vea el apartado 2 ). Free state tax return online Tributable, si se les pagan $100 o más en  efectivo en un año. Free state tax return online Exenta. Free state tax return online Médicos internos empleados en hospitales. Free state tax return online Tributable. Free state tax return online Exenta. Free state tax return online Trabajadores domésticos:     Servicio doméstico en la residencia privada del patrono. Free state tax return online Además, vea Servicio doméstico en clubes universitarios, fraternidades y hermandades femeninas (sororities), anteriormente. Free state tax return online Tributable si se hacen los pagos en efectivo de $1,900 o más durante el año 2014. Free state tax return online Es exenta si los servicios son prestados por un individuo menor de 18 años de edad durante cualquier porción del año natural y los servicios no son la ocupación principal del empleado. Free state tax return online Tributable, si el total de los salarios pagados en efectivo ascienden a $1,000 o más (para todos sus empleados domésticos) en cualquier trimestre natural del año actual o anterior. Free state tax return online Agentes de seguros o solicitadores:     1. Free state tax return online Vendedores de seguros a tiempo completo. Free state tax return online Tributable. Free state tax return online Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Free state tax return online 2. Free state tax return online Otros vendedores de seguros de vida, accidente, etc. Free state tax return online Tributable, solamente si es un empleado de acuerdo a la ley común. Free state tax return online Exenta, si no es un empleado de acuerdo a la ley común y si es remunerado únicamente por comisiones. Free state tax return online Interés no realizado sobre préstamos por debajo de la tasa correspondiente del mercado relacionados con la compensación y considerados descuento de emisión original. Free state tax return online (Vea la sección 7872 del Código Federal de Rentas Internas y los reglamentos correspondientes para más detalles). Free state tax return online Vea la Publicación 15-A, en inglés. Free state tax return online Vea la Publicación 15-A, en inglés. Free state tax return online ***Los beneficios proporcionados de acuerdo con los planes llamados “planes cafetería” podrían reunir los requisitos para ser excluidos de los salarios para propósitos de la contribución al Seguro Social, al seguro Medicare y al fondo federal para el desempleo. Free state tax return online Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Comidas y alojamiento, incluyendo los que se le proporcionan a los empleados a un precio reducido. Free state tax return online (En el caso de empleados domésticos, agrícolas y servicios que no se prestan en el curso normal de un negocio o profesión, vea Pagos en especie, más adelante). Free state tax return online 1. Free state tax return online Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Free state tax return online Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Free state tax return online  2. Free state tax return online Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Free state tax return online 1. Free state tax return online Comidas: Tributables, excepto si son proporcionadas por el patrono, para la conveniencia de éste, en el negocio del patrono. Free state tax return online Para información acerca de la exclusión de beneficios marginales mínimos, vea la sección 132(e) del Código. Free state tax return online  2. Free state tax return online Alojamiento: Tributable, excepto si es proporcionado por el patrono, para la conveniencia de éste, en el negocio del patrono y como requisito para mantener el empleo. Free state tax return online Ministros de iglesias que ejercen como tal. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online Reembolsos de gastos de mudanza:     1. Free state tax return online Gastos calificados. Free state tax return online Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Free state tax return online Exenta, a menos que usted tenga conocimiento de que el empleado dedujo los gastos en un año anterior. Free state tax return online 2. Free state tax return online Gastos no calificados. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online Pagos en especie:     a. Free state tax return online A trabajadores domésticos o agrícolas y a trabajadores que presten servicios no relacionados con el oficio o negocio del patrono. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online b. Free state tax return online A ciertos vendedores comisionistas al detal a los cuales se les paga únicamente en efectivo a base de comisión. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online Organizaciones sin fines de lucro:     1. Free state tax return online Organizaciones religiosas, docentes, caritativas, etc. Free state tax return online , del tipo descrito en la sec. Free state tax return online 501(c)(3) y exentas de la contribución federal sobre ingresos bajo la sec. Free state tax return online 501(a) del Código Federal de Rentas Internas. Free state tax return online Tributable si la remuneración durante el año asciende a $100 o más. Free state tax return online Las iglesias y ciertas organizaciones calificadas que están dirigidas por iglesias que por motivos religiosos se oponen al Seguro Social, pueden solicitar que se les exima del pago de la contribución patronal al Seguro Social y al Medicare. Free state tax return online La solicitud deberá hacerla en el Formulario 8274, Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes, en inglés. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online Corporaciones establecidas por el Congreso de acuerdo con la Sec. Free state tax return online 501(c) del Código Federal de Rentas Internas. Free state tax return online Tributable si el empleado gana $100 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Free state tax return online 3121(b)(5) ó (6) del Código Federal de Rentas Internas. Free state tax return online Tributable si el empleado gana $50 o más en un año, a menos que sus servicios estén exentos de acuerdo con la sec. Free state tax return online 3306(c)(6) del Código Federal de Rentas Internas. Free state tax return online 3. Free state tax return online Otras organizaciones exentas bajo la sec. Free state tax return online 501(a) que no sean un plan de pensiones, de participación en los beneficios, o un plan de bonificación en acciones descrito en la sec. Free state tax return online 401(a) o bajo la Sec. Free state tax return online 521 del Código Federal de Rentas Internas. Free state tax return online Tributable si el empleado gana $100 o más en un año. Free state tax return online Tributable si el empleado gana $50 o más en un trimestre. Free state tax return online Socios colectivos Exentos. Free state tax return online Exentos. Free state tax return online Pacientes empleados en hospitales. Free state tax return online Tributable (exenta en el caso de los hospitales estatales o locales). Free state tax return online Exenta. Free state tax return online Órdenes religiosas: Miembros que, de acuerdo con las instrucciones que han recibido de la orden, prestan servicios:     1. Free state tax return online En nombre de la orden, de la iglesia dirigente o de una institución asociada. Free state tax return online Exenta, a menos que el miembro haya hecho un voto de pobreza y la orden religiosa, o una subdivisión independiente de ésta, opte irrevocablemente por la protección del seguro para todos su miembros activos. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online En nombre de cualquier organización que no sea una de las que se han mencionado en punto (1), anteriormente. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online Reglas especiales para varias clases de servicios y de pagos Clases especiales de empleo y tipos  especiales de paga Contribuciones sobre la Nómina Para la contribución al Seguro Social y al seguro Medicare (incluyendo la Contribución Adicional al Medicare, cuando los salarios pagados exceden de $200,000), la paga es: Bajo la Ley Federal de Contribución para el Desempleo (FUTA), la paga es: Planes de retiro y de pensión o anualidad:     1. Free state tax return online Aportaciones efectuadas por el patrono a un plan calificado. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online Aportaciones electivas del empleado y pagos diferidos a un plan que contiene un arreglo calificado de efectivo o remuneración diferida (por ejemplo, un plan 401(k)). Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online 3. Free state tax return online Aportaciones efectuadas por el empleado a ciertas cuentas de reducción en el salario (SIMPLE). Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online 4. Free state tax return online Aportaciones efectuadas por el patrono a ciertas cuentas personales de retiro de acuerdo a un plan simplificado de pensión del empleado (SEP). Free state tax return online Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Free state tax return online Exenta, excepto por cantidades aportadas mediante un acuerdo de reducción en el salario (SEP). Free state tax return online 5. Free state tax return online Aportaciones efectuadas por el patrono a ciertos contratos de pagar anualidades descritos en la sección 403(b) del Código Federal de Rentas Internas. Free state tax return online Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Free state tax return online Tributable, si se paga mediante un acuerdo de reducción en el salario (por escrito o de otra manera). Free state tax return online 6. Free state tax return online Reparticiones de planes calificados de retiro y de pensión y de ciertas anualidades descritas en la sección 403(b) del Código Federal de Rentas Internas. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online       Vendedores: 1. Free state tax return online Empleados conforme al derecho común. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online 2. Free state tax return online Empleados estatutarios (referidos en el apartado 2 ). Free state tax return online Tributable. Free state tax return online Tributable excepto para los agentes de seguro que trabajan a tiempo completo. Free state tax return online 3. Free state tax return online Individuos a quien la ley no los clasifica como empleados (agentes de bienes raíces y vendedores directos). Free state tax return online Exentos. Free state tax return online Se tratan como trabajadores por cuenta propia, si todos los pagos están directamente relacionados con las ventas o la producción de otro tipo y servicios prestados como empleados independientes según acordado en el contrato escrito. Free state tax return online Los vendedores directos tienen que estar en el negocio de venta de otros productos de consumo. Free state tax return online El negocio de venta no puede estar localizado en un establecimiento permanente. Free state tax return online Indemnización por separación del empleo. Free state tax return online Tributable. Free state tax return online Tributable. Free state tax return online Pagos por concepto de enfermedad o lesiones:     1. Free state tax return online Bajo la ley de compensación a trabajadores. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online Bajo ciertos planes patronales. Free state tax return online Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Free state tax return online Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Free state tax return online 3. Free state tax return online Bajo planes que no son patronales. Free state tax return online Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Free state tax return online Exenta después que transcurran 6 meses naturales, contados éstos a partir del primer mes que sigue al último mes en que el empleado trabajó para el patrono. Free state tax return online Estudiantes:     1. Free state tax return online Estudiante matriculado y que asiste regularmente a clases (con dedicación parcial, o su equivalente, al menos, mientras se dedica a un plan de estudios) y que presta servicios para una:     a. Free state tax return online Escuela privada, institución de enseñanza superior o universidad. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online b. Free state tax return online Organización auxiliar sin fines de lucro operada y controlada por una escuela, institución de enseñanza superior o universidad. Free state tax return online Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Free state tax return online Exenta. Free state tax return online c. Free state tax return online Escuela pública, institución de enseñanza superior o universidad. Free state tax return online Exenta, a menos que los servicios estén amparados conforme a un acuerdo hecho bajo la sección 218 de la Ley del Seguro Social. Free state tax return online Exenta. Free state tax return online 2. Free state tax return online Estudiante con dedicación completa que presta servicios a cambio de recibir crédito académico, así combinando su instrucción académica con su experiencia en el trabajo como parte esencial de su programa de estudios. Free state tax return online Tributable. Free state tax return online Exenta, a menos que se haya establecido el programa para, o en nombre de, un patrono o un grupo de patronos. Free state tax return online 3. Free state tax return online Estudiante para enfermero que presta servicios de tiempo parcial por una paga insignificante en un hospital sólo para cumplir con los requisitos de su adiestramiento. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online 4. Free state tax return online Estudiante empleado por un campamento organizado. Free state tax return online Tributable. Free state tax return online Exenta. Free state tax return online Beneficios suplementarios de la compensación por desempleo Exentos bajo ciertas condiciones, vea la Publicación 15-A, en inglés. Free state tax return online Propinas:     1. Free state tax return online Si ascienden a $20 o más en un mes. Free state tax return online Tributable. Free state tax return online Tributable por el total de propinas declaradas por escrito al patrono. Free state tax return online 2. Free state tax return online Si ascienden a menos de $20 en un mes. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online Compensación del seguro obrero. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online Repartidores de periódicos menores de 18 años de edad que efectúan entrega directamente al consumidor. Free state tax return online Exenta. Free state tax return online Exenta. Free state tax return online   Cómo obtener ayuda relacionada con las contribuciones Ya sea si necesita ayuda con un asunto contributivo, o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Free state tax return online Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS cerca de usted. Free state tax return online Ayuda relacionada con las contribuciones. Free state tax return online   Si necesita información relacionada con las contribuciones sobre la nómina, puede llamar al 1-800-829-4933. Free state tax return online Si es usuario de equipo TDD/TTY para personas que son sordas, tienen dificultades auditivas o tienen impedimentos del habla, puede llamar al 1-800-829-4059. Free state tax return online Patronos en Puerto Rico. Free state tax return online   Si es patrono en Puerto Rico, entonces utiliza el Formulario 499R-2/W-2PR para informarle a sus empleados sobre los ingresos devengados y las contribuciones estatales y federales retenidas. Free state tax return online Puede obtener este formulario en el Departamento de Hacienda, llamando al (787) 722-0216. Free state tax return online Si desea más información sobre este formulario, acceda al sitio web www. Free state tax return online hacienda. Free state tax return online gobierno. Free state tax return online pr. Free state tax return online Internet. Free state tax return online    IRS. Free state tax return online gov y IRS2Go están listos cuando usted lo está las 24 horas del día, los 7 días de la semana. Free state tax return online Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Free state tax return online Utilice la aplicación para verificar el estado de su reembolso, pedir transcripciones de su declaración de contribución o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de radicación de declaraciones o consejos contributivos diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre las contribuciones federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Free state tax return online Utilice el Tax Trails (Caminos contributivos), disponible en inglés, que es uno de los temas contributivos que está disponible en IRS. Free state tax return online gov, el cual contiene información tributaria para personas físicas y negocios. Free state tax return online Además, también puede buscar el IRS Tax Map (Mapa contributivo del IRS), en inglés, el cual incluye un índice de temas contributivos para contribuyentes internacionales. Free state tax return online Puede utilizar el Mapa contributivo del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Free state tax return online El mapa contributivo del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Free state tax return online Si busca en el Mapa contributivo del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Contributivos del IRS. Free state tax return online Lea temas contributivos que le proveerán información sobre las contribuciones patronales y otra información contributiva para los residentes de Puerto Rico. Free state tax return online Si desea ver estos temas, acceda a IRS. Free state tax return online gov/espanol y pulse sobre el enlace titulado “Temas Contributivos”. Free state tax return online Luego, busque la serie de temas número “900”, los cuales proveen información para residentes de Puerto Rico. Free state tax return online Visite la sección Understanding Your IRS Notice or Letter (Información sobre avisos del IRS) para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Free state tax return online Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Free state tax return online gov. Free state tax return online Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Free state tax return online gov. Free state tax return online La información está disponible en inglés. Free state tax return online Solicite un PIN de Declaración Electrónica accediendo a IRS. Free state tax return online gov/espanol e ingresando las palabras claves “PIN de declaración electrónica” en la casilla Search (Buscar). Free state tax return online Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Free state tax return online Localice el Centro de Ayuda al Contribuyente del IRS. Free state tax return online En la casilla Search (Buscar) escriba local offices, en inglés en IRS. Free state tax return online gov. Free state tax return online En IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Free state tax return online Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Free state tax return online Antes de visitar la oficina, verifique la herramienta local offices para la búsqueda de las oficinas locales en IRS. Free state tax return online gov o la opción local offices que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Free state tax return online Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Free state tax return online Llame al número telefónico local para la oficina localizado en la herramienta para la búsqueda de las oficinas locales o busque en la guía telefónica, bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Rentas Internas). Free state tax return online Solicite un número de identificación del patrono (EIN, por sus siglas en inglés). Free state tax return online Acceda a IRS. Free state tax return online gov y escriba las palabras “Apply for an EIN” (Solicitar un EIN), en inglés, en la casilla Search (Buscar). Free state tax return online Lea el Código Federal de Rentas Internas, los reglamentos u otra información oficial. Free state tax return online Lea los Internal Revenue Bulletins (Boletines del IRS). Free state tax return online Suscríbase por medio del correo electrónico para recibir noticias locales y nacionales relacionadas con las contribuciones. Free state tax return online Simplemente, pulse sobre el enlace titulado Subscriptions, que se encuentra sobre la casilla Search (Buscar) en IRS. Free state tax return online gov y escoja entre una variedad de opciones. Free state tax return online Teléfono. Free state tax return online   Puede llamar al IRS o puede llevarlo en su bolsillo con la aplicación IRS2Go en su teléfono inteligente o tableta. Free state tax return online Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Free state tax return online Llame al 1-800-829-3676 (1-800-TAXFORM) para pedir formularios, instrucciones y publicaciones del año actual y formularios e instrucciones de años anteriores (limitado a los últimos 5 años). Free state tax return online Deberá recibir su pedido dentro de 10 días laborables. Free state tax return online Llame para escuchar los temas TeleTax, al 1-800-829-4477, para escuchar mensajes grabados en español sobre varios temas generales relacionados con las contribuciones federales y negocios. Free state tax return online Llame si utiliza equipo TTY/TDD al 1-800-829-4059, para realizar sus preguntas sobre impuestos o para pedir formularios y publicaciones. Free state tax return online El número telefónico TTY/TDD es para las personas que son sordas, quienes tienen problemas auditivos o quienes tienen una incapacidad del habla. Free state tax return online Estas personas pueden acceder al IRS a través de servicios de retransmisión, tal como el Servicio Federal de Retransmisión, en inglés. Free state tax return online Visitas en persona. Free state tax return online   Puede encontrar una variedad de formularios, publicaciones y servicios en persona. Free state tax return online Antes de visitar, verifique los días, horas de operación, y los servicios prestados. Free state tax return online Productos. Free state tax return online Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Free state tax return online Algunas oficinas del IRS, bibliotecas, oficinas de gobiernos de ciudades y condados tienen una colección de productos que se pueden fotocopiar del documento original impreso. Free state tax return online Servicios. Free state tax return online Usted puede visitar su Centro de Ayuda al Contribuyente (TAC, por sus siglas en inglés) en Puerto Rico en la mayoría de los días laborables para recibir ayuda en persona con respecto a todo problema relacionado con las contribuciones. Free state tax return online Un empleado de esa oficina le puede contestar preguntas sobre su cuenta contributiva o le puede ayudar a establecer un plan de pagos. Free state tax return online Antes de visitar la oficina, verifique en www. Free state tax return online irs. Free state tax return online gov/uac/Contact-My-Local-Office-in-Puerto-Rico en IRS. Free state tax return online gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique los días y las horas de operación y los servicios que dicha oficina provee. Free state tax return online Correo. Free state tax return online   Puede enviar su pedido para formularios, instrucciones y publicaciones a la dirección que aparece a continuación. Free state tax return online Recibirá una contestación dentro de 10 días laborables después de que recibamos su solicitud. Free state tax return online  Internal Revenue Service 1201 N. Free state tax return online Mitsubishi Motorway Bloomington, IL 61705-6613 Servicio del Defensor del Contribuyente. Free state tax return online   El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Free state tax return online El Servicio del Defensor del Contribuyente ( TAS , por sus siglas en inglés) es su voz ante el IRS. Free state tax return online Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Free state tax return online   ¿Qué puede hacer TAS por usted? Le ofrecemos ayuda gratuita para ayudarle a resolver problemas con el IRS que no ha podido resolver usted mismo. Free state tax return online Sabemos que este proceso puede ser confuso, pero, ¡lo peor que se puede hacer es no hacer nada! TAS le puede ayudar si usted no puede resolver su problema contributivo con el IRS y además: Su problema le causa dificultades financieras a usted, su familia o su negocio. Free state tax return online Usted (o su negocio) está enfrentando la amenaza de una acción adversa inmediata. Free state tax return online Usted ha intentado, vez tras vez, de comunicarse con el IRS, pero nadie le ha respondido, o si el IRS no le ha respondido para la fecha prometida. Free state tax return online   Si usted reúne los requisitos para recibir nuestra ayuda, se le asignará un defensor, quien estará a su lado en cada paso del camino y quien hará lo posible para resolver su problema. Free state tax return online Nosotros le podemos ayudar porque: TAS es una organización independiente dentro del IRS. Free state tax return online Nuestros servicios son gratuitos y se modifican para satisfacer la necesidades de usted. Free state tax return online Nuestros defensores saben cómo trabajar con el IRS. Free state tax return online   Tenemos oficinas en cada estado, el Distrito de Columbia y Puerto Rico. Free state tax return online que le ayudarán a entender sus derechos. Free state tax return online ¿Cómo se puede comunicar con nosotros? Si usted cree que TAS posiblemente le puede ayudar, llame a su defensor local, cuyo número telefónico se halla en el directorio telefónico y también en la página del Servicio del Defensor del Contribuyente, disponible en inglés. Free state tax return online O, nos puede llamar libre de cargos al 1-877-777-4778. Free state tax return online   ¿Además de esto, de qué otra manera ayuda TAS a los contribuyentes? TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Free state tax return online Si usted conoce alguno de estos asuntos, favor de informarnos a través del Sistema de Administración de la Defensa Sistémica, en inglés. Free state tax return online Clínicas para Contribuyentes de Bajos Recursos. Free state tax return online   El programa de Clínicas para Contribuyentes de Bajos Recursos (LITC, por sus siglas en inglés) sirve a las personas de escasos recursos con algún problema con el Servicio de Rentas Internas. Free state tax return online La mayoría de los LITCs proporcionan representación ante el IRS en auditorias, disputas por cobros y otros asuntos en forma gratuita o por un costo nominal. Free state tax return online Si el idioma materno de la persona no es inglés, algunas clínicas proporcionan información multilingüe respecto a los derechos y responsabilidades del contribuyente. Free state tax return online Visite el sitio www. Free state tax return online irs. Free state tax return online gov/Spanish/¡Clínicas-para-Contribuyentes-de-Bajos-Recursos! o vea la Publicación 4134(SP) – Lista de Clínicas para Contribuyentes de Bajos Recursos, que proporciona información respecto a las clínicas en su área. Free state tax return online Prev  Up  Next   Home   More Online Publications