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Free tax return calculator Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free tax return calculator SIMPLE plans. Free tax return calculator Qualified plans. Free tax return calculator Ordering forms and publications. Free tax return calculator Tax questions. Free tax return calculator Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free tax return calculator irs. Free tax return calculator gov/pub560. Free tax return calculator What's New Compensation limit increased for 2013 and 2014. Free tax return calculator  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free tax return calculator This limit increases to $260,000 for 2014. Free tax return calculator Elective deferral limit for 2013 and 2014. Free tax return calculator  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free tax return calculator These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free tax return calculator Defined contribution limit increased for 2013 and 2014. Free tax return calculator  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free tax return calculator This limit increases to $52,000 for 2014. Free tax return calculator SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free tax return calculator  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free tax return calculator Catch-up contribution limit remains unchanged for 2013 and 2014. Free tax return calculator  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free tax return calculator The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free tax return calculator The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free tax return calculator The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free tax return calculator The catch-up contribution limit. Free tax return calculator The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free tax return calculator See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free tax return calculator All section references are to the Internal Revenue Code, unless otherwise stated. Free tax return calculator Reminders In-plan Roth rollovers. Free tax return calculator  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free tax return calculator An in-plan Roth rollover is not treated as a distribution for most purposes. Free tax return calculator Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free tax return calculator For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free tax return calculator R. Free tax return calculator B. Free tax return calculator 872, available at  www. Free tax return calculator irs. Free tax return calculator gov/irb/2010-51_IRB/ar11. Free tax return calculator html. Free tax return calculator In-plan Roth rollovers expanded. Free tax return calculator  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free tax return calculator Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free tax return calculator For more information, see Notice 2013-74, 2013-52 I. Free tax return calculator R. Free tax return calculator B. Free tax return calculator 819, available at www. Free tax return calculator irs. Free tax return calculator gov/irb/2013-52_IRB/ar11. Free tax return calculator html. Free tax return calculator Credit for startup costs. Free tax return calculator  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free tax return calculator The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free tax return calculator You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free tax return calculator You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free tax return calculator At least one participant must be a non-highly compensated employee. Free tax return calculator The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free tax return calculator You. Free tax return calculator A member of a controlled group that includes you. Free tax return calculator A predecessor of (1) or (2). Free tax return calculator The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free tax return calculator However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free tax return calculator You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free tax return calculator To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free tax return calculator Retirement savings contributions credit. Free tax return calculator  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free tax return calculator The maximum contribution eligible for the credit is $2,000. Free tax return calculator To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free tax return calculator For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free tax return calculator Photographs of missing children. Free tax return calculator  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free tax return calculator Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free tax return calculator 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. Free tax return calculator Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free tax return calculator In this publication, “you” refers to the employer. Free tax return calculator See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free tax return calculator This publication covers the following types of retirement plans. Free tax return calculator SEP (simplified employee pension) plans. Free tax return calculator SIMPLE (savings incentive match plan for employees) plans. Free tax return calculator Qualified plans (also called H. Free tax return calculator R. Free tax return calculator 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free tax return calculator SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free tax return calculator You can deduct contributions you make to the plan for your employees. Free tax return calculator If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free tax return calculator You can also deduct trustees' fees if contributions to the plan do not cover them. Free tax return calculator Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free tax return calculator Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free tax return calculator These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free tax return calculator What this publication covers. Free tax return calculator   This publication contains the information you need to understand the following topics. Free tax return calculator What type of plan to set up. Free tax return calculator How to set up a plan. Free tax return calculator How much you can contribute to a plan. Free tax return calculator How much of your contribution is deductible. Free tax return calculator How to treat certain distributions. Free tax return calculator How to report information about the plan to the IRS and your employees. Free tax return calculator Basic features of SEP, SIMPLE, and qualified plans. Free tax return calculator The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free tax return calculator SEP plans. Free tax return calculator   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free tax return calculator Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free tax return calculator SIMPLE plans. Free tax return calculator   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free tax return calculator Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free tax return calculator In addition, you will contribute matching or nonelective contributions. Free tax return calculator The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free tax return calculator Qualified plans. Free tax return calculator   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free tax return calculator However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free tax return calculator Table 1. Free tax return calculator Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free tax return calculator Smaller of $51,000 or 25%1 of participant's compensation. Free tax return calculator 2 25%1 of all participants' compensation. Free tax return calculator 2 Any time up to the due date of employer's return (including extensions). Free tax return calculator SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free tax return calculator 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free tax return calculator Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free tax return calculator   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free tax return calculator 2 Same as maximum contribution. Free tax return calculator Any time between 1/1 and 10/1 of the calendar year. Free tax return calculator   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free tax return calculator Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free tax return calculator 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free tax return calculator  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free tax return calculator   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free tax return calculator 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free tax return calculator 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free tax return calculator   By the end of the tax year. Free tax return calculator Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free tax return calculator See Minimum Funding Requirement in chapter 4. Free tax return calculator Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free tax return calculator Based on actuarial assumptions and computations. Free tax return calculator By the end of the tax year. Free tax return calculator 1Net earnings from self-employment must take the contribution into account. Free tax return calculator See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free tax return calculator  2Compensation is generally limited to $255,000 in 2013. Free tax return calculator  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free tax return calculator  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free tax return calculator What this publication does not cover. Free tax return calculator   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free tax return calculator You may also need professional help and guidance. Free tax return calculator   Also, this publication does not cover all the rules that may be of interest to employees. Free tax return calculator For example, it does not cover the following topics. Free tax return calculator The comprehensive IRA rules an employee needs to know. Free tax return calculator These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free tax return calculator The comprehensive rules that apply to distributions from retirement plans. Free tax return calculator These rules are covered in Publication 575, Pension and Annuity Income. Free tax return calculator The comprehensive rules that apply to section 403(b) plans. Free tax return calculator These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free tax return calculator Comments and suggestions. Free tax return calculator   We welcome your comments about this publication and your suggestions for future editions. Free tax return calculator   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free tax return calculator NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax return calculator Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax return calculator   You can send your comments from www. Free tax return calculator irs. Free tax return calculator gov/formspubs. Free tax return calculator Click on “More Information” and then on “Give us feedback. Free tax return calculator ”   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. Free tax return calculator Ordering forms and publications. Free tax return calculator   Visit www. Free tax return calculator irs. Free tax return calculator 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. Free tax return calculator Internal Revenue Service 1201 N. Free tax return calculator Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free tax return calculator   If you have a tax question, check the information available on IRS. Free tax return calculator gov or call 1-800-829-1040. Free tax return calculator We cannot answer tax questions sent to either of the above addresses. Free tax return calculator Note. Free tax return calculator Forms filed electronically with the Department of Labor are not available on the IRS website. Free tax return calculator Instead, see www. Free tax return calculator efast. 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Program and Emphasis Areas for IRS Criminal Investigation

Criminal Investigation (CI) classifies its investigations into program and emphasis areas of fraud. Each program area below contains information on CI's involvement in that area, national statistics, and case summaries.

Abusive Return Preparer Enforcement

Return preparer fraud generally involves the orchestrated preparation and filing of false income tax returns (in either paper or electronic form) by unscrupulous preparers who may claim, for example: inflated personal or business expenses, false deductions, unallowable credits or excessive exemptions.

Abusive Tax Schemes

Abusive tax scheme originally took the structure of abusive domestic and foreign trust arrangements. However, these schemes have evolved into sophisticated arrangements that take advantage of the financial secrecy laws of some foreign jurisdictions and the availability of credit/debit cards issued from offshore financial institutions.

Bankruptcy Fraud

One of Criminal Investigation's goals in bankruptcy fraud investigations is to increase voluntary compliance with federal tax laws through the prosecution of those committing significant crimes in the bankruptcy arena. Since the IRS is often a major creditor in many bankruptcy proceedings, it is important that we protect the interests of the IRS.

Corporate Fraud

Corporate fraud frequently involves violations of the Internal Revenue Code (IRC) through falsification of corporate and individual tax returns and CI has exclusive investigatory jurisdiction over criminal violations of the IRC.

Employment Tax Enforcement

Employment tax evasion schemes can take a variety of forms. Some of the more prevalent methods of evasion include pyramiding, employee leasing, paying employees in cash, filing false payroll tax returns or failing to file payroll tax returns. Evading employment taxes can have serious consequences for employers and the employees.

Financial Institution Fraud

Criminal Investigation focuses on tax and money laundering violations involving fraud against banks, savings and loan associations, credit unions, check cashers, money remitters, and other financial institutions. Currency Transaction Reports and Suspicious Activity Reports continue to be effective investigative tools in the financial world.

Gaming

Illegal gaming operations, including bookmaking, numbers, Internet and some charitable gaming operations, continue to be areas of compliance concern. Criminal Investigation continues to play an enforcement role in the illegal gaming industry and to support regulatory and legislative initiatives aimed at eliminating an environment conducive to illegal gambling.

General Fraud Investigations

Criminal Investigation special agents investigate violations of the tax laws and related financial crimes. Taxpayers who chose to willfully and intentionally not comply with their legal responsibility to file required tax returns and/or pay taxes pose a serious threat to tax administration and the American economy.

Healthcare Fraud

Multi-agency healthcare fraud investigations and prosecutions show that perpetrators of these schemes financially benefited from their fraudulent activities in false billings, mental health, nursing home fraud, chiropractic fraud, durable medical equipment fraud, staged accidents, pharmaceutical diversion, and patient referral (kickbacks) schemes. In these investigations, Criminal Investigation follows the money trail and considers both tax and money laundering perspectives.

Identity Theft Schemes

IRS Criminal Investigation (CI) detects and investigates tax fraud and other financial fraud, including fraud related to identity theft.

Insurance Fraud

Insurance Fraud can involve tax law and/or money laundering violations relative to insurance claims and fraud perpetrated against insurance companies. The variety of schemes include agent/broker premium diversion, phony insurance companies, offshore/unlicensed Internet companies, staged auto accidents, viatical and senior settlement.

International Investigations

International tax compliance is a top priority of the IRS. Complex international tax avoidance schemes and cross-border transactions have heightened the IRS’ concern about tax compliance. Individuals may attempt to use foreign accounts, trusts, and other entities to commit criminal violations of U.S. tax laws as well as narcotics, money laundering and Bank Secrecy Act (BSA) violations. 

Money Laundering & Bank Secrecy Act (BSA)

Money laundering is a very complex crime involving intricate details, often involving numerous financial transactions and financial outlets throughout the world.  Criminal Investigation has the financial investigators and expertise that is critical to “follow the money trail.”

Mortgage & Real Estate Fraud

The income earned from mortgage and real estate fraud schemes is often not reported on tax returns or is laundered to hide the money from the government. 

Narcotics-Related Investigations

Criminal Investigation's contribution to the war on narcotics is vital but sometimes difficult to recognize, because the work of IRS special agents usually doesn't make the headlines. The long hours of tracking down and documenting financial leads allows an investigation to go right to the door of the leader of the narcotics organization, which contributes to the disrupting and dismantling the country's major drug and money laundering organizations.

Non-filer Enforcement

There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal. The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments. Take the time to learn the truth about frivolous tax arguments.

Public Corruption Crimes

Public corruption investigations encompass a wide variety of criminal offenses including bribery, extortion, embezzlement, illegal kickbacks, entitlement and subsidy fraud, bank fraud, tax fraud, and money laundering. Criminal Investigation concentrates its resources on the tax and money laundering aspects of these investigations in cooperation with other federal, state, and local law enforcement agencies. The expertise used in investigations has established our reputation as one of the leaders in the fight against corrupt public officials.

Questionable Refund Program (QRP)

Questionable Refund Program (QRP) is a nationwide, multifunctional program designed to identify fraudulent returns, to stop the payment of fraudulent refunds and to refer identified fraudulent refund schemes to be investigated and prosecuted criminally.

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 05-Sep-2013

The Free Tax Return Calculator

Free tax return calculator 33. Free tax return calculator   Crédito para Ancianos o Personas Incapacitadas Table of Contents Introduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo Introduction Si reúne los requisitos, tal vez pueda reducir los impuestos que adeuda tomando el crédito para ancianos o personas incapacitadas, el cual se calcula en el Anexo R (Formulario 1040A o Formulario 1040). Free tax return calculator Este capítulo trata lo siguiente: Quién reúne los requisitos para reclamar el crédito para ancianos o personas incapacitadas. Free tax return calculator Cómo reclamar el crédito. Free tax return calculator Tal vez pueda tomar el crédito para ancianos o personas incapacitadas si: Tiene 65 años de edad o más al final del año 2013 o Se jubiló por incapacidad total y permanente y recibe ingresos por incapacidad sujetos a impuestos. Free tax return calculator Useful Items - You may want to see: Publicación 524 Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés 554 Tax Guide for Seniors (Guía tributaria para personas de la tercera edad), en inglés Formulario (e Instrucciones) Anexo R (Formulario 1040A o 1040) Credit for the Elderly or the Disabled (Crédito para ancianos o personas incapacitadas), en inglés ¿Reúne los Requisitos del Crédito? Puede reclamar el crédito para ancianos o personas incapacitadas si le corresponden ambas situaciones: Usted es una persona que reúne los requisitos. Free tax return calculator Sus ingresos no sobrepasan determinados límites. Free tax return calculator Puede utilizar la Figura 33-A y la Tabla 33-1 como guía para ver si tiene derecho al crédito. Free tax return calculator Primero, utilice la Figura 33-A para saber si reúne los requisitos. Free tax return calculator En tal caso, pase a la Tabla 33-1 para asegurarse que sus ingresos no superen los límites correspondientes al crédito. Free tax return calculator Puede reclamar el crédito sólo si presenta el Formulario 1040 o el Formulario 1040A. Free tax return calculator No puede reclamar el crédito si presenta el Formulario 1040EZ. Free tax return calculator Persona que Reúne los Requisitos Usted reúne los requisitos de este crédito si es ciudadano estadounidense o extranjero residente y cualquiera de las siguientes situaciones le corresponden: Tenía 65 años de edad o más al final del año 2013. Free tax return calculator Tenía menos de 65 años de edad al final del año 2013 y se cumplen las tres condiciones siguientes: Se jubiló por incapacidad total y permanente (se explica más adelante). Free tax return calculator Recibió ingresos sujetos a impuestos por incapacidad durante 2013. Free tax return calculator En el día 1 de enero de 2013, no había alcanzado la edad de jubilación obligatoria (se define más adelante bajo Ingresos por incapacidad ). Free tax return calculator 65 años de edad. Free tax return calculator   Se considera que tiene 65 años el día antes de cumplir los 65 años. Free tax return calculator Por lo tanto, si nació el 1 de enero de 1949, se considera que tiene 65 años de edad al final de 2013. Free tax return calculator Ciudadano o Extranjero Residente de los Estados Unidos Para reclamar el crédito, tiene que ser ciudadano o extranjero residente de los Estados Unidos (o ser tratado como extranjero residente). Free tax return calculator Normalmente, no puede reclamar el crédito si fue extranjero no residente en algún momento durante el año tributario. Free tax return calculator Excepciones. Free tax return calculator   Tal vez pueda tomar el crédito si es extranjero no residente casado con un ciudadano o extranjero residente de los EE. Free tax return calculator UU. Free tax return calculator al final del año tributario, y usted y su cónyuge optan por tratarlo a usted como extranjero residente de los Estados Unidos. Free tax return calculator En tal caso, se gravan impuestos sobre los ingresos que usted y su cónyuge reciban de cualquier parte del mundo. Free tax return calculator Si era extranjero no residente al comenzar el año y residente extranjero al final del año, y estaba casado con un ciudadano o extranjero residente de los EE. Free tax return calculator UU. Free tax return calculator al final del año, tal vez pueda optar por ser considerado extranjero residente de los EE. Free tax return calculator UU. Free tax return calculator durante todo el año. Free tax return calculator En ese caso, quizás se le permita reclamar el crédito. Free tax return calculator Para más información sobre estas opciones, vea el capítulo 1 de la Publicación 519, U. Free tax return calculator S. Free tax return calculator Tax Guide for Aliens (Guía tributaria sobre los impuestos estadounidenses para extranjeros), en inglés. Free tax return calculator Personas Casadas Normalmente, si está casado al final del año tributario, usted y su cónyuge tienen que presentar una declaración conjunta para reclamar el crédito. Free tax return calculator No obstante, si usted y su cónyuge no vivieron en la misma vivienda en ningún momento durante el año tributario, pueden presentar una declaración conjunta o declaraciones separadas y aún reclamar el crédito. Free tax return calculator Cabeza de familia. Free tax return calculator   Puede presentar la declaración como cabeza de familia y satisfacer las condiciones del crédito, aun si su cónyuge vivió con usted durante los primeros 6 meses del año, si cumple ciertos requisitos. Free tax return calculator Vea Cabeza de Familia en el capítulo 2, para averiguar qué requisitos tiene que cumplir. Free tax return calculator Personas Menores de 65 Años de Edad Si tiene menos de 65 años de edad al final del año 2013, puede reunir los requisitos del crédito sólo si está jubilado por incapacidad total y permanente (se explica a continuación) y ha recibido ingresos por incapacidad sujetos a impuestos (se explica más adelante, bajo el tema Ingresos por incapacidad ). Free tax return calculator Se le considera jubilado por incapacidad total y permanente si: Estaba total y permanentemente incapacitado cuando se jubiló y Se jubiló por incapacidad antes del cierre del año tributario. Free tax return calculator Aunque no se jubile oficialmente, puede que se le considere jubilado por incapacidad cuando haya dejado de trabajar debido a su incapacidad. Free tax return calculator Si se jubiló por incapacidad antes de 1977 y no estaba total y permanentemente incapacitado en ese momento, puede cumplir los requisitos del crédito si estaba total y permanentemente incapacitado el 1 de enero de 1976 o el 1 de enero de 1977. Free tax return calculator Total y permanentemente incapacitado. Free tax return calculator    Está total y permanentemente incapacitado si no puede dedicarse a ninguna actividad sustancial remunerada a causa de una condición física o mental. Free tax return calculator Un médico calificado tiene que confirmar por escrito que dicha condición ha durado o puede durar 12 meses o más, o que dicha condición puede culminar en la muerte. Free tax return calculator Vea Declaración del médico , más adelante. Free tax return calculator Actividad sustancial remunerada. Free tax return calculator   Se define “actividad sustancial remunerada” como el desempeño de deberes importantes a lo largo de un período de tiempo razonable, mientras uno trabaje para recibir remuneración u obtener ganancias; o un trabajo generalmente realizado a cambio de remuneración o ganancias. Free tax return calculator El mantener un empleo a tiempo completo (o un empleo a tiempo parcial a conveniencia de su empleador) en un ambiente laboral competitivo donde se paga por lo menos el salario mínimo se considera una prueba contundente de que puede dedicarse a una actividad sustancial remunerada. Free tax return calculator   Los trabajos realizados para cuidarse a sí mismo o cuidar su vivienda no se consideran actividades sustanciales remuneradas. Free tax return calculator Tampoco se considera actividad sustancial remunerada: el trabajo no remunerado desempeñado en relación con los pasatiempos, la capacitación o terapia institucional, asistencia a una escuela, los clubes, programas sociales y otras actividades semejantes. Free tax return calculator No obstante, realizar este tipo de trabajo puede demostrar que usted es capaz de dedicarse a una actividad sustancial remunerada. Free tax return calculator    El hecho de que no haya trabajado por algún tiempo no se considera una prueba concluyente de que no pueda dedicarse a una actividad sustancial remunerada. Free tax return calculator Empleo en establecimientos protegidos. Free tax return calculator   Ciertos trabajos ofrecidos a personas con incapacidad física o mental en establecimientos que reúnen ciertos requisitos se consideran empleo protegido. Free tax return calculator Dichos sitios se ubican en establecimientos protegidos, tales como talleres, hospitales e instituciones parecidas, programas laborales o educativos en el hogar y asilos patrocinados por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). Free tax return calculator   En comparación con el empleo comercial, la remuneración del empleo en establecimientos protegidos es más baja. Free tax return calculator Por lo tanto, una persona no suele buscar empleo en establecimientos protegidos si puede encontrar otro empleo. Free tax return calculator El hecho de que una persona haya aceptado un empleo en establecimientos protegidos no comprueba que la persona pueda dedicarse a una actividad sustancial remunerada. Free tax return calculator Declaración del médico. Free tax return calculator   Si tiene menos de 65 años de edad, su médico tiene que certificar por escrito que usted estaba total y permanentemente incapacitado en la fecha en que se jubiló. Free tax return calculator Puede utilizar la declaración en las Instrucciones del Anexo R (Fomulario 1040A o 1040). Free tax return calculator    Please click here for the text description of the image. Free tax return calculator Figura 33−A. Free tax return calculator ¿Es Usted una Persona que Reúne los Requisitos? Tabla 33-1. Free tax return calculator Límites sobre los Ingresos SI su estado civil para efectos de la declaración es . Free tax return calculator . Free tax return calculator . Free tax return calculator . Free tax return calculator ENTONCES aun si reúne los requisitos (vea la Figura 33-A ), NO PUEDE reclamar el crédito si . Free tax return calculator . Free tax return calculator . Free tax return calculator . Free tax return calculator Tiene ingresos brutos ajustados (AGI, por sus siglas en inglés)* iguales o superiores a . Free tax return calculator . Free tax return calculator . Free tax return calculator . Free tax return calculator O el total de su Seguro Social no sujeto a impuestos además de otras pensiones, anualidades o ingreso por incapacidad no sujetos a impuestos es igual o superior a . Free tax return calculator . Free tax return calculator . Free tax return calculator . Free tax return calculator soltero, cabeza de familia o viudo que reúne los requisitos con hijo dependiente $17,500 $5,000 casado que presenta una declaración conjunta y sólo uno de los cónyuges reúne los requisitos de la Figura 33-A $20,000 $5,000 casado que presenta una declaración conjunta y ambos cónyuges reúnen los requisitos de la Figura 33-A $25,000 $7,500 casado que presenta una declaración por separado y usted y su cónyuge no vivieron en la misma vivienda en ningún momento del año 2013 $12,500 $3,750 *El AGI es la cantidad indicada en la línea 22 del Formulario 1040A o la línea 38 del Formulario 1040. Free tax return calculator   No tiene que presentar esta declaración escrita junto con el Formulario 1040 o Formulario 1040A, pero tiene que guardarla con su documentación. Free tax return calculator Veteranos. Free tax return calculator   Si el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés) certifica que está total y permanentemente incapacitado, puede utilizar el Formulario 21-0172 del VA, Certification of Permanent and Total Disability (Certificación de incapacidad total y permanente), en inglés, en lugar de la declaración escrita de un médico que usted está obligado a conservar. Free tax return calculator El Formulario 21-0172 del VA tiene que ser firmado por una persona autorizada por el VA. Free tax return calculator Puede obtener este formulario de la oficina regional del VA de su área. Free tax return calculator Declaración escrita de un médico obtenida en un año anterior. Free tax return calculator   Si obtuvo una declaración escrita de su médico en un año anterior y, por su condición continua de incapacidad, no pudo dedicarse a ninguna actividad sustancial remunerada durante 2013, quizás no necesite obtener otra declaración escrita de su médico para 2013. Free tax return calculator Para leer una explicación detallada de las condiciones que tiene que cumplir, consulte la Parte II de las Instrucciones del Anexo R (Formulario 1040A o 1040). Free tax return calculator Si satisface las condiciones obligatorias, marque el recuadro 2 de la Parte II del Anexo R (Formulario 1040A o 1040). Free tax return calculator   Si marcó el recuadro 4, 5 ó 6 de la Parte I del Anexo R (Formulario 1040A o 1040), anote en el espacio por encima del recuadro de la línea 2 de la Parte II el (los) primer(os) nombre(s) del (de los) cónyuge(s) para el (los) cual(es) está marcado dicho recuadro. Free tax return calculator Ingresos por incapacidad. Free tax return calculator   Si tiene menos de 65 años de edad, tiene que tener también ingresos tributables de compensación por incapacidad para reunir los requisitos del crédito. Free tax return calculator Los ingresos de compensación por incapacidad tienen que cumplir los siguientes requisitos: Se tienen que pagar conforme al seguro de accidente o médico, o el plan de pensiones de su empleador. Free tax return calculator Se tienen que incluir en los ingresos como salario (o pagos en lugar de salario) durante el tiempo por el cual se ausentó del trabajo a raíz de una incapacidad total y permanente. Free tax return calculator Pagos que no se consideran ingresos por incapacidad. Free tax return calculator   Todo pago que reciba de un plan que no ofrece una opción para la jubilación por incapacidad no se considera ingreso por incapacidad. Free tax return calculator Todo pago global que reciba por vacaciones acumuladas al jubilarse por incapacidad se considera pago de salario en vez de ingreso por incapacidad. Free tax return calculator   Para propósitos del crédito para ancianos o personas incapacitadas, los ingresos por incapacidad no incluyen cantidades que usted reciba después de cumplir la edad obligatoria de jubilación. Free tax return calculator La edad obligatoria de jubilación es la edad establecida por su empleador en la que usted habría estado obligado a jubilarse si no se hubiera quedado incapacitado. Free tax return calculator Límites sobre los Ingresos Para determinar si puede reclamar el crédito, tiene que tener en cuenta dos límites sobre los ingresos. Free tax return calculator El primer límite es la cantidad de ingresos brutos ajustados (AGI, por sus siglas en inglés). Free tax return calculator El segundo límite es la cantidad de Seguro Social no sujeta a impuestos y otras pensiones, anualidades o compensación por incapacidad no sujetas a impuestos que haya recibido. Free tax return calculator Se indican los límites en la Tabla 33-1. Free tax return calculator Si tiene ingresos brutos ajustados y pensiones, anualidades o compensación por incapacidad no sujetos a impuestos inferiores a los límites de ingresos, quizás pueda reclamar el crédito. Free tax return calculator Vea Cómo Reclamar el Crédito , más adelante. Free tax return calculator Si tiene ingresos brutos ajustados o pensiones, anualidades o compensación por incapacidad no sujetos a impuestos iguales o superiores a los límites de ingresos, no puede reclamar el crédito. Free tax return calculator Cómo Reclamar el Crédito Puede calcular el crédito usted mismo o el Servicio de Impuestos Internos (IRS, por sus siglas en inglés) se lo calculará. Free tax return calculator El Crédito Calculado por el IRS Si opta por que el IRS le calcule el crédito, lea el tema presentado a continuación relacionado con el formulario que usted va a presentar (el Formulario 1040 o el Formulario 1040A). Free tax return calculator Si desea que el IRS le calcule su impuesto, vea el capítulo 30 . Free tax return calculator Formulario 1040. Free tax return calculator   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040 bajo Impuestos Calculados por el IRS en el capítulo 30. Free tax return calculator Formulario 1040A. Free tax return calculator   Si desea que el IRS le calcule el crédito, vea Datos a Incluir en el Formulario 1040A bajo Impuestos Calculados por el IRS en el capítulo 30. Free tax return calculator El Crédito Calculado por Usted Mismo Si opta por calcular el crédito usted mismo, llene la primera página del Anexo R (Formulario 1040A o 1040). Free tax return calculator Luego, llene la Parte III del Anexo R (Formulario 1040A o 1040). Free tax return calculator Si presenta el Formulario 1040A, anote en la línea 30 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040). Free tax return calculator Si presenta el Formulario 1040, anote en la línea 53 de este formulario la cantidad proveniente de la línea 22 del Anexo R (Formulario 1040A o 1040), marque el recuadro c y escriba “Sch R” en la línea al lado de dicho recuadro. Free tax return calculator Para leer una explicación detallada sobre cómo llenar la Parte III del Anexo R, vea Figuring the Credit Yourself (Cómo calcular el crédito usted mismo), en la Publicación 524, en inglés. Free tax return calculator Límite del crédito. Free tax return calculator   La cantidad del crédito que puede reclamar, por lo general, suele limitarse a la cantidad de impuestos que tiene que pagar. Free tax return calculator Utilice la Credit Limit Worksheet (Hoja de trabajo para calcular el límite del crédito), en las Instrucciones del Anexo R (Formulario 1040A o Formulario 1040) para determinar si su crédito es limitado. Free tax return calculator Prev  Up  Next   Home   More Online Publications