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Free Tax Usa 2010

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Free Tax Usa 2010

Free tax usa 2010 5. Free tax usa 2010   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Free tax usa 2010 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Free tax usa 2010   If you are a U. Free tax usa 2010 S. Free tax usa 2010 citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Free tax usa 2010 S. Free tax usa 2010 law. Free tax usa 2010 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Free tax usa 2010 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free tax usa 2010 If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Free tax usa 2010 For details, see Publication 54, Tax Guide for U. Free tax usa 2010 S. Free tax usa 2010 Citizens and Resident Aliens Abroad. Free tax usa 2010 Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Free tax usa 2010 The following topics are included. Free tax usa 2010 Bonuses and awards. Free tax usa 2010 Special rules for certain employees. Free tax usa 2010 Sickness and injury benefits. Free tax usa 2010 The chapter explains what income is included in the employee's gross income and what is not included. Free tax usa 2010 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Free tax usa 2010 Form W-2. Free tax usa 2010    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Free tax usa 2010 Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Free tax usa 2010   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Free tax usa 2010 These wages must be included on line 7 of Form 1040. Free tax usa 2010 See Form 8919 for more information. Free tax usa 2010 Childcare providers. Free tax usa 2010    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Free tax usa 2010 If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Free tax usa 2010 You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Free tax usa 2010 Babysitting. Free tax usa 2010   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Free tax usa 2010 Miscellaneous Compensation This section discusses different types of employee compensation. Free tax usa 2010 Advance commissions and other earnings. Free tax usa 2010   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Free tax usa 2010    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Free tax usa 2010 If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Free tax usa 2010 See Repayments in chapter 12. Free tax usa 2010 Allowances and reimbursements. Free tax usa 2010    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Free tax usa 2010 If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Free tax usa 2010 Back pay awards. Free tax usa 2010    Include in income amounts you are awarded in a settlement or judgment for back pay. Free tax usa 2010 These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Free tax usa 2010 They should be reported to you by your employer on Form W-2. Free tax usa 2010 Bonuses and awards. Free tax usa 2010   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Free tax usa 2010 These include prizes such as vacation trips for meeting sales goals. Free tax usa 2010 If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Free tax usa 2010 However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Free tax usa 2010 Employee achievement award. Free tax usa 2010   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Free tax usa 2010 However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Free tax usa 2010 Your employer can tell you whether your award is a qualified plan award. Free tax usa 2010 Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Free tax usa 2010   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Free tax usa 2010 A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Free tax usa 2010 Example. Free tax usa 2010 Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Free tax usa 2010 Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Free tax usa 2010 However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Free tax usa 2010 Differential wage payments. Free tax usa 2010   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Free tax usa 2010 These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Free tax usa 2010 The payments are reported as wages on Form W-2. Free tax usa 2010 Government cost-of-living allowances. Free tax usa 2010   Most payments received by U. Free tax usa 2010 S. Free tax usa 2010 Government civilian employees for working abroad are taxable. Free tax usa 2010 However, certain cost-of-living allowances are tax free. Free tax usa 2010 Publication 516, U. Free tax usa 2010 S. Free tax usa 2010 Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free tax usa 2010 Nonqualified deferred compensation plans. Free tax usa 2010   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Free tax usa 2010 This amount is shown on Form W-2, box 12, using code Y. Free tax usa 2010 This amount is not included in your income. Free tax usa 2010   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Free tax usa 2010 This amount is included in your wages shown on Form W-2, box 1. Free tax usa 2010 It is also shown on Form W-2, box 12, using code Z. Free tax usa 2010 Note received for services. Free tax usa 2010    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Free tax usa 2010 When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Free tax usa 2010 Do not include that part again in your income. Free tax usa 2010 Include the rest of the payment in your income in the year of payment. Free tax usa 2010   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Free tax usa 2010 Severance pay. Free tax usa 2010   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Free tax usa 2010 Accrued leave payment. Free tax usa 2010    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Free tax usa 2010   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Free tax usa 2010 You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Free tax usa 2010 Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Free tax usa 2010 Outplacement services. Free tax usa 2010   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Free tax usa 2010    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Free tax usa 2010 Sick pay. Free tax usa 2010   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Free tax usa 2010 In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Free tax usa 2010 A state sickness or disability fund. Free tax usa 2010 An association of employers or employees. Free tax usa 2010 An insurance company, if your employer paid for the plan. Free tax usa 2010 However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Free tax usa 2010 For more information, see Publication 525. Free tax usa 2010 Social security and Medicare taxes paid by employer. Free tax usa 2010   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Free tax usa 2010 The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Free tax usa 2010 However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Free tax usa 2010 Stock appreciation rights. Free tax usa 2010   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Free tax usa 2010 When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Free tax usa 2010 You include the cash payment in your income in the year you use the right. Free tax usa 2010 Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Free tax usa 2010 Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Free tax usa 2010 Accounting period. Free tax usa 2010   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Free tax usa 2010 Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Free tax usa 2010 The general rule: benefits are reported for a full calendar year (January 1–December 31). Free tax usa 2010 The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Free tax usa 2010 For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Free tax usa 2010  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Free tax usa 2010   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Free tax usa 2010 Form W-2. Free tax usa 2010   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Free tax usa 2010 Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Free tax usa 2010 However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Free tax usa 2010 Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Free tax usa 2010 Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Free tax usa 2010 For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free tax usa 2010 Long-term care coverage. Free tax usa 2010    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Free tax usa 2010 However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Free tax usa 2010 This amount will be reported as wages in box 1 of your Form W-2. Free tax usa 2010   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Free tax usa 2010 Archer MSA contributions. Free tax usa 2010    Contributions by your employer to your Archer MSA generally are not included in your income. Free tax usa 2010 Their total will be reported in box 12 of Form W-2 with code R. Free tax usa 2010 You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free tax usa 2010 File the form with your return. Free tax usa 2010 Health flexible spending arrangement (health FSA). Free tax usa 2010   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Free tax usa 2010 Note. Free tax usa 2010 Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Free tax usa 2010 The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Free tax usa 2010 For more information, see Notice 2012-40, 2012-26 I. Free tax usa 2010 R. Free tax usa 2010 B. Free tax usa 2010 1046, available at www. Free tax usa 2010 irs. Free tax usa 2010 gov/irb/2012-26 IRB/ar09. Free tax usa 2010 html. Free tax usa 2010 Health reimbursement arrangement (HRA). Free tax usa 2010   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Free tax usa 2010 Health savings accounts (HSA). Free tax usa 2010   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Free tax usa 2010 Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Free tax usa 2010 Contributions made by your employer are not included in your income. Free tax usa 2010 Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Free tax usa 2010 Distributions not used for qualified medical expenses are included in your income. Free tax usa 2010 See Publication 969 for the requirements of an HSA. Free tax usa 2010   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Free tax usa 2010 The contributions are treated as a distribution of money and are not included in the partner's gross income. Free tax usa 2010 Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Free tax usa 2010 In both situations, the partner can deduct the contribution made to the partner's HSA. Free tax usa 2010   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Free tax usa 2010 The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Free tax usa 2010 Qualified HSA funding distribution. Free tax usa 2010   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Free tax usa 2010 See Publication 590 for the requirements for these qualified HSA funding distributions. Free tax usa 2010 Failure to maintain eligibility. Free tax usa 2010   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Free tax usa 2010 If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Free tax usa 2010 This income is also subject to an additional 10% tax. Free tax usa 2010 Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Free tax usa 2010 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free tax usa 2010 Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Free tax usa 2010 They also are included as social security and Medicare wages in boxes 3 and 5. Free tax usa 2010 However, they are not included as wages in box 1. Free tax usa 2010 To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Free tax usa 2010 File the form with your return. Free tax usa 2010 De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Free tax usa 2010 In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Free tax usa 2010 Holiday gifts. Free tax usa 2010   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Free tax usa 2010 However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Free tax usa 2010 Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Free tax usa 2010 For more information, see Publication 970, Tax Benefits for Education. Free tax usa 2010 Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Free tax usa 2010 However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Free tax usa 2010 For exceptions, see Entire cost excluded , and Entire cost taxed , later. Free tax usa 2010 If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Free tax usa 2010 Also, it is shown separately in box 12 with code C. Free tax usa 2010 Group-term life insurance. Free tax usa 2010   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Free tax usa 2010 Permanent benefits. Free tax usa 2010   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Free tax usa 2010 Your employer should be able to tell you the amount to include in your income. Free tax usa 2010 Accidental death benefits. Free tax usa 2010   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Free tax usa 2010 Former employer. Free tax usa 2010   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Free tax usa 2010 Also, it is shown separately in box 12 with code C. Free tax usa 2010 Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Free tax usa 2010 You must pay these taxes with your income tax return. Free tax usa 2010 Include them on line 60, Form 1040, and follow the instructions for line 60. Free tax usa 2010 For more information, see the Instructions for Form 1040. Free tax usa 2010 Two or more employers. Free tax usa 2010   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Free tax usa 2010 If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Free tax usa 2010 You must figure how much to include in your income. Free tax usa 2010 Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Free tax usa 2010 Figuring the taxable cost. Free tax usa 2010   Use the following worksheet to figure the amount to include in your income. Free tax usa 2010     Worksheet 5-1. Free tax usa 2010 Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Free tax usa 2010 Enter the total amount of your insurance coverage from your employer(s) 1. Free tax usa 2010   2. Free tax usa 2010 Limit on exclusion for employer-provided group-term life insurance coverage 2. Free tax usa 2010 50,000 3. Free tax usa 2010 Subtract line 2 from line 1 3. Free tax usa 2010   4. Free tax usa 2010 Divide line 3 by $1,000. Free tax usa 2010 Figure to the nearest tenth 4. Free tax usa 2010   5. Free tax usa 2010 Go to Table 5-1. Free tax usa 2010 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free tax usa 2010   6. Free tax usa 2010 Multiply line 4 by line 5 6. Free tax usa 2010   7. Free tax usa 2010 Enter the number of full months of coverage at this cost. Free tax usa 2010 7. Free tax usa 2010   8. Free tax usa 2010 Multiply line 6 by line 7 8. Free tax usa 2010   9. Free tax usa 2010 Enter the premiums you paid per month 9. Free tax usa 2010       10. Free tax usa 2010 Enter the number of months you paid the premiums 10. Free tax usa 2010       11. Free tax usa 2010 Multiply line 9 by line 10. Free tax usa 2010 11. Free tax usa 2010   12. Free tax usa 2010 Subtract line 11 from line 8. Free tax usa 2010 Include this amount in your income as wages 12. Free tax usa 2010      Table 5-1. Free tax usa 2010 Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Free tax usa 2010 05 25 through 29 . Free tax usa 2010 06 30 through 34 . Free tax usa 2010 08 35 through 39 . Free tax usa 2010 09 40 through 44 . Free tax usa 2010 10 45 through 49 . Free tax usa 2010 15 50 through 54 . Free tax usa 2010 23 55 through 59 . Free tax usa 2010 43 60 through 64 . Free tax usa 2010 66 65 through 69 1. Free tax usa 2010 27 70 and older 2. Free tax usa 2010 06 Example. Free tax usa 2010 You are 51 years old and work for employers A and B. Free tax usa 2010 Both employers provide group-term life insurance coverage for you for the entire year. Free tax usa 2010 Your coverage is $35,000 with employer A and $45,000 with employer B. Free tax usa 2010 You pay premiums of $4. Free tax usa 2010 15 a month under the employer B group plan. Free tax usa 2010 You figure the amount to include in your income as shown in Worksheet 5-1. Free tax usa 2010 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Free tax usa 2010 Worksheet 5-1. Free tax usa 2010 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Free tax usa 2010 Enter the total amount of your insurance coverage from your employer(s) 1. Free tax usa 2010 80,000 2. Free tax usa 2010 Limit on exclusion for employer-provided group-term life insurance coverage 2. Free tax usa 2010 50,000 3. Free tax usa 2010 Subtract line 2 from line 1 3. Free tax usa 2010 30,000 4. Free tax usa 2010 Divide line 3 by $1,000. Free tax usa 2010 Figure to the nearest tenth 4. Free tax usa 2010 30. Free tax usa 2010 0 5. Free tax usa 2010 Go to Table 5-1. Free tax usa 2010 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free tax usa 2010 . Free tax usa 2010 23 6. Free tax usa 2010 Multiply line 4 by line 5 6. Free tax usa 2010 6. Free tax usa 2010 90 7. Free tax usa 2010 Enter the number of full months of coverage at this cost. Free tax usa 2010 7. Free tax usa 2010 12 8. Free tax usa 2010 Multiply line 6 by line 7 8. Free tax usa 2010 82. Free tax usa 2010 80 9. Free tax usa 2010 Enter the premiums you paid per month 9. Free tax usa 2010 4. Free tax usa 2010 15     10. Free tax usa 2010 Enter the number of months you paid the premiums 10. Free tax usa 2010 12     11. Free tax usa 2010 Multiply line 9 by line 10. Free tax usa 2010 11. Free tax usa 2010 49. Free tax usa 2010 80 12. Free tax usa 2010 Subtract line 11 from line 8. Free tax usa 2010 Include this amount in your income as wages 12. Free tax usa 2010 33. Free tax usa 2010 00 Entire cost excluded. Free tax usa 2010   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Free tax usa 2010 You are permanently and totally disabled and have ended your employment. Free tax usa 2010 Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Free tax usa 2010 A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Free tax usa 2010 (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Free tax usa 2010 ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Free tax usa 2010 Entire cost taxed. Free tax usa 2010   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Free tax usa 2010 You are a key employee and your employer's plan discriminates in favor of key employees. Free tax usa 2010 Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Free tax usa 2010 Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Free tax usa 2010 You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Free tax usa 2010 Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Free tax usa 2010 A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Free tax usa 2010 Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Free tax usa 2010 However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Free tax usa 2010 Exclusion limit. Free tax usa 2010   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Free tax usa 2010   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Free tax usa 2010   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Free tax usa 2010   If the benefits have a value that is more than these limits, the excess must be included in your income. Free tax usa 2010 You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Free tax usa 2010 Commuter highway vehicle. Free tax usa 2010   This is a highway vehicle that seats at least six adults (not including the driver). Free tax usa 2010 At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Free tax usa 2010 Transit pass. Free tax usa 2010   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Free tax usa 2010 Qualified parking. Free tax usa 2010   This is parking provided to an employee at or near the employer's place of business. Free tax usa 2010 It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Free tax usa 2010 It does not include parking at or near the employee's home. Free tax usa 2010 Qualified bicycle commuting. Free tax usa 2010   This is reimbursement based on the number of qualified bicycle commuting months for the year. Free tax usa 2010 A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Free tax usa 2010 The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Free tax usa 2010 Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Free tax usa 2010 (Your employer can tell you whether your retirement plan is qualified. Free tax usa 2010 ) However, the cost of life insurance coverage included in the plan may have to be included. Free tax usa 2010 See Group-Term Life Insurance , earlier, under Fringe Benefits. Free tax usa 2010 If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Free tax usa 2010 However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Free tax usa 2010 For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Free tax usa 2010 S. Free tax usa 2010 Civil Service Retirement Benefits, if you are a federal employee or retiree). Free tax usa 2010 Elective deferrals. Free tax usa 2010   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Free tax usa 2010 The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Free tax usa 2010 An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Free tax usa 2010 However, it is included in wages subject to social security and Medicare taxes. Free tax usa 2010   Elective deferrals include elective contributions to the following retirement plans. Free tax usa 2010 Cash or deferred arrangements (section 401(k) plans). Free tax usa 2010 The Thrift Savings Plan for federal employees. Free tax usa 2010 Salary reduction simplified employee pension plans (SARSEP). Free tax usa 2010 Savings incentive match plans for employees (SIMPLE plans). Free tax usa 2010 Tax-sheltered annuity plans (403(b) plans). Free tax usa 2010 Section 501(c)(18)(D) plans. Free tax usa 2010 Section 457 plans. Free tax usa 2010 Qualified automatic contribution arrangements. Free tax usa 2010   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Free tax usa 2010 You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Free tax usa 2010 The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Free tax usa 2010   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Free tax usa 2010 Overall limit on deferrals. Free tax usa 2010   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Free tax usa 2010 The limit for SIMPLE plans is $12,000. Free tax usa 2010 The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Free tax usa 2010 The limit for section 457 plans is the lesser of your includible compensation or $17,500. Free tax usa 2010 Amounts deferred under specific plan limits are part of the overall limit on deferrals. Free tax usa 2010 Designated Roth contributions. Free tax usa 2010   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Free tax usa 2010 Designated Roth contributions are treated as elective deferrals, except that they are included in income. Free tax usa 2010 Excess deferrals. Free tax usa 2010   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Free tax usa 2010 However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Free tax usa 2010   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Free tax usa 2010 See Publication 525 for a discussion of the tax treatment of excess deferrals. Free tax usa 2010 Catch-up contributions. Free tax usa 2010   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Free tax usa 2010 Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Free tax usa 2010 However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Free tax usa 2010 Your employer can tell you which kind of option you hold. Free tax usa 2010 For more information, see Publication 525. Free tax usa 2010 Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Free tax usa 2010 However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Free tax usa 2010 (You can choose to include the value of the property in your income in the year it is transferred to you. Free tax usa 2010 ) For more information, see Restricted Property in Publication 525. Free tax usa 2010 Dividends received on restricted stock. Free tax usa 2010   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Free tax usa 2010 Your employer should include these payments on your Form W-2. Free tax usa 2010 Stock you chose to include in income. Free tax usa 2010   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Free tax usa 2010 Report them on your return as dividends. Free tax usa 2010 For a discussion of dividends, see chapter 8. Free tax usa 2010    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Free tax usa 2010 Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Free tax usa 2010 Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Free tax usa 2010 , in addition to your salary. Free tax usa 2010 If the offering is made to the religious institution, it is not taxable to you. Free tax usa 2010 If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Free tax usa 2010 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Free tax usa 2010 See chapter 24. Free tax usa 2010 Pension. Free tax usa 2010    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Free tax usa 2010 It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax usa 2010 Housing. Free tax usa 2010    Special rules for housing apply to members of the clergy. Free tax usa 2010 Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Free tax usa 2010 However, the exclusion cannot be more than the reasonable pay for your service. Free tax usa 2010 If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Free tax usa 2010 The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Free tax usa 2010 However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Free tax usa 2010 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free tax usa 2010 Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Free tax usa 2010 Services performed for the order. Free tax usa 2010   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Free tax usa 2010   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Free tax usa 2010 Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Free tax usa 2010 Example. Free tax usa 2010 You are a member of a church order and have taken a vow of poverty. Free tax usa 2010 You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Free tax usa 2010 You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Free tax usa 2010 However, you remain under the general direction and control of the order. Free tax usa 2010 You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Free tax usa 2010 Services performed outside the order. Free tax usa 2010   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Free tax usa 2010 They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Free tax usa 2010 If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Free tax usa 2010 Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Free tax usa 2010 Example. Free tax usa 2010 Mark Brown is a member of a religious order and has taken a vow of poverty. Free tax usa 2010 He renounces all claims to his earnings and turns over his earnings to the order. Free tax usa 2010 Mark is a schoolteacher. Free tax usa 2010 He was instructed by the superiors of the order to get a job with a private tax-exempt school. Free tax usa 2010 Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Free tax usa 2010 Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Free tax usa 2010 The wages Mark earns working for the school are included in his income. Free tax usa 2010 Foreign Employer Special rules apply if you work for a foreign employer. Free tax usa 2010 U. Free tax usa 2010 S. Free tax usa 2010 citizen. Free tax usa 2010   If you are a U. Free tax usa 2010 S. Free tax usa 2010 citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Free tax usa 2010 Social security and Medicare taxes. Free tax usa 2010   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Free tax usa 2010 However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Free tax usa 2010 This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Free tax usa 2010 Employees of international organizations or foreign governments. Free tax usa 2010   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free tax usa 2010   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Free tax usa 2010 You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free tax usa 2010 Your work is like the work done by employees of the United States in foreign countries. Free tax usa 2010 The foreign government gives an equal exemption to employees of the United States in its country. Free tax usa 2010 Waiver of alien status. Free tax usa 2010   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Free tax usa 2010 See Foreign Employer in Publication 525. Free tax usa 2010 Employment abroad. Free tax usa 2010   For information on the tax treatment of income earned abroad, see Publication 54. Free tax usa 2010 Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Free tax usa 2010 Allowances generally are not taxed. Free tax usa 2010 For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Free tax usa 2010 Differential wage payments. Free tax usa 2010   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Free tax usa 2010 These wages are subject to income tax withholding and are reported on a Form W-2. Free tax usa 2010 See the discussion under Miscellaneous Compensation , earlier. Free tax usa 2010 Military retirement pay. Free tax usa 2010   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax usa 2010 Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Free tax usa 2010   For more detailed discussion of survivor annuities, see chapter 10. Free tax usa 2010 Disability. Free tax usa 2010   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Free tax usa 2010 Veterans' benefits. Free tax usa 2010   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Free tax usa 2010 The following amounts paid to veterans or their families are not taxable. Free tax usa 2010 Education, training, and subsistence allowances. Free tax usa 2010 Disability compensation and pension payments for disabilities paid either to veterans or their families. Free tax usa 2010 Grants for homes designed for wheelchair living. Free tax usa 2010 Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Free tax usa 2010 Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Free tax usa 2010 Interest on insurance dividends you leave on deposit with the VA. Free tax usa 2010 Benefits under a dependent-care assistance program. Free tax usa 2010 The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Free tax usa 2010 Payments made under the compensated work therapy program. Free tax usa 2010 Any bonus payment by a state or political subdivision because of service in a combat zone. Free tax usa 2010 Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Free tax usa 2010 Peace Corps. Free tax usa 2010   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Free tax usa 2010 Taxable allowances. Free tax usa 2010   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Free tax usa 2010 Living allowances designated by the Director of the Peace Corps as basic compensation. Free tax usa 2010 These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free tax usa 2010 Leave allowances. Free tax usa 2010 Readjustment allowances or termination payments. Free tax usa 2010 These are considered received by you when credited to your account. Free tax usa 2010 Example. Free tax usa 2010 Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free tax usa 2010 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free tax usa 2010 Volunteers in Service to America (VISTA). Free tax usa 2010   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Free tax usa 2010 National Senior Services Corps programs. Free tax usa 2010   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Free tax usa 2010 Retired Senior Volunteer Program (RSVP). Free tax usa 2010 Foster Grandparent Program. Free tax usa 2010 Senior Companion Program. Free tax usa 2010 Service Corps of Retired Executives (SCORE). Free tax usa 2010   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Free tax usa 2010 Volunteer tax counseling. Free tax usa 2010   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Free tax usa 2010   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Free tax usa 2010 See chapter 24. Free tax usa 2010 Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Free tax usa 2010 In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Free tax usa 2010 If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Free tax usa 2010 However, certain payments may not be taxable to you. Free tax usa 2010 Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Free tax usa 2010 In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Free tax usa 2010 Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Free tax usa 2010 Cost paid by you. Free tax usa 2010   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Free tax usa 2010 If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Free tax usa 2010 See Reimbursement in a later year in chapter 21. Free tax usa 2010 Cafeteria plans. Free tax usa 2010   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Free tax usa 2010 If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Free tax usa 2010 Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free tax usa 2010 You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Free tax usa 2010 Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free tax usa 2010 You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free tax usa 2010 For information on this credit and the definition of permanent and total disability, see chapter 33. Free tax usa 2010 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free tax usa 2010 Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free tax usa 2010 The rules for reporting pensions are explained in How To Report in chapter 10. Free tax usa 2010 For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Free tax usa 2010 Retirement and profit-sharing plans. Free tax usa 2010   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free tax usa 2010 The payments must be reported as a pension or annuity. Free tax usa 2010 For more information on pensions, see chapter 10. Free tax usa 2010 Accrued leave payment. Free tax usa 2010   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free tax usa 2010 The payment is not a disability payment. Free tax usa 2010 Include it in your income in the tax year you receive it. Free tax usa 2010 Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Free tax usa 2010 Service-connected disability. Free tax usa 2010   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Free tax usa 2010 The armed forces of any country. Free tax usa 2010 The National Oceanic and Atmospheric Administration. Free tax usa 2010 The Public Health Service. Free tax usa 2010 The Foreign Service. Free tax usa 2010 Conditions for exclusion. Free tax usa 2010   Do not include the disability payments in your income if any of the following conditions apply. Free tax usa 2010 You were entitled to receive a disability payment before September 25, 1975. Free tax usa 2010 You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Free tax usa 2010 You receive the disability payments for a combat-related injury. Free tax usa 2010 This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Free tax usa 2010 You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Free tax usa 2010 Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Free tax usa 2010 Pension based on years of service. Free tax usa 2010   If you receive a disability pension based on years of service, in most cases you must include it in your income. Free tax usa 2010 However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Free tax usa 2010 You must include the rest of your pension in your income. Free tax usa 2010 Retroactive VA determination. Free tax usa 2010   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Free tax usa 2010 You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Free tax usa 2010 You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Free tax usa 2010 The letter must show the amount withheld and the effective date of the benefit. Free tax usa 2010   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Free tax usa 2010 However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Free tax usa 2010 Special statute of limitations. Free tax usa 2010   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Free tax usa 2010 However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Free tax usa 2010 This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Free tax usa 2010 Example. Free tax usa 2010 You retired in 2007 and receive a pension based on your years of service. Free tax usa 2010 On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Free tax usa 2010 Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Free tax usa 2010 However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Free tax usa 2010 You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Free tax usa 2010 Terrorist attack or military action. Free tax usa 2010   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Free tax usa 2010 Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Free tax usa 2010 Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Free tax usa 2010 To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Free tax usa 2010 A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Free tax usa 2010 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Free tax usa 2010 Qualified long-term care services. Free tax usa 2010   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Free tax usa 2010 Chronically ill individual. Free tax usa 2010   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Free tax usa 2010 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free tax usa 2010 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free tax usa 2010 Limit on exclusion. Free tax usa 2010   You generally can exclude from gross income up to $320 a day for 2013. Free tax usa 2010 See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Free tax usa 2010 Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Free tax usa 2010 The exemption also applies to your survivors. Free tax usa 2010 The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Free tax usa 2010 If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free tax usa 2010 For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Free tax usa 2010 Return to work. Free tax usa 2010    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Free tax usa 2010 Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Free tax usa 2010 Railroad sick pay. Free tax usa 2010    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Free tax usa 2010 However, do not include them in your income if they are for an on-the-job injury. Free tax usa 2010   If you received income because of a disability, see Disability Pensions , earlier. Free tax usa 2010 Federal Employees' Compensation Act (FECA). Free tax usa 2010   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Free tax usa 2010 However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Free tax usa 2010 Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Free tax usa 2010 Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Free tax usa 2010    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free tax usa 2010 For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Free tax usa 2010    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Free tax usa 2010 It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Free tax usa 2010 If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Free tax usa 2010 Do not deduct it separately. Free tax usa 2010 Other compensation. Free tax usa 2010   Many other amounts you receive as compensation for sickness or injury are not taxable. Free tax usa 2010 These include the following amounts. Free tax usa 2010 Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Free tax usa 2010 Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Free tax usa 2010 Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Free tax usa 2010 Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free tax usa 2010 This compensation must be based only on the injury and not on the period of your absence from work. Free tax usa 2010 These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Free tax usa 2010 Reimbursement for medical care. Free tax usa 2010    A reimbursement for medical care is generally not taxable. Free tax usa 2010 However, it may reduce your medical expense deduction. Free tax usa 2010 For more information, see chapter 21. Free tax usa 2010 Prev  Up  Next   Home   More Online Publications
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The Free Tax Usa 2010

Free tax usa 2010 2. Free tax usa 2010   Estado Civil para Efectos de la Declaración Table of Contents Qué Hay de Nuevo Introduction Useful Items - You may want to see: Estado CivilPersonas divorciadas. Free tax usa 2010 Divorcio y nuevo matrimonio. Free tax usa 2010 Matrimonios anulados. Free tax usa 2010 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free tax usa 2010 Personas consideradas casadas. Free tax usa 2010 Matrimonio del mismo sexo. Free tax usa 2010 Cónyuge fallecido durante el año. Free tax usa 2010 Personas casadas que viven separadas. Free tax usa 2010 Soltero Casados que Presentan una Declaración ConjuntaPresentación de una Declaración Conjunta Casados que Presentan la Declaración por SeparadoReglas Especiales Cabeza de FamiliaPersonas Consideradas no Casadas Personas que Mantienen una Vivienda Persona Calificada Viudo que Reúne los Requisitos con Hijo Dependiente Qué Hay de Nuevo Estado civil para efectos de la declaración de parejas del mismo sexo. Free tax usa 2010  Si tiene un cónyuge que es del mismo sexo de usted y con quien se casó en un estado (o país extranjero) que reconoce legalmente el matrimonio entre personas del mismo sexo, usted y su cónyuge, por lo general, tendrán que utilizar el estado civil para efectos de la declaración de “casado que presenta una declaración conjunta” o “casado que presenta una declaración por separado” en su declaración de impuestos que corresponde al año 2013, aun si usted y su cónyuge viven ahora en un estado (o país extranjero) que no reconoce legalmente el matrimonio entre personas del mismo sexo. Free tax usa 2010 Vea Matrimonio del mismo sexo bajo Estado Civil, más adelante. Free tax usa 2010 Introduction Este capítulo le ayuda a determinar qué estado civil debe usar para efectos de la declaración. Free tax usa 2010 Hay cinco estados civiles para efectos de la declaración: Soltero. Free tax usa 2010 Casado que presenta una declaración conjunta. Free tax usa 2010 Casado que presenta una declaración por separado. Free tax usa 2010 Cabeza de familia. Free tax usa 2010 Viudo que reúne los requisitos con hijo dependiente. Free tax usa 2010 Si reúne los requisitos para más de un estado civil, elija el que le permita pagar menos impuestos. Free tax usa 2010 Tiene que determinar su estado civil para efectos de la declaración antes de determinar si tiene que presentar una declaración de impuestos (capítulo 1), su deducción estándar (capítulo 20) y su impuesto correcto (capítulo 30). Free tax usa 2010 También utilizará el estado civil para determinar si reúne los requisitos o no para reclamar ciertas deducciones y créditos. Free tax usa 2010 Useful Items - You may want to see: Publicación 501 Exemptions, Standard Deduction, and Filing Information (Exenciones, deducción estándar e información para la presentación de la declaración), en inglés 519 U. Free tax usa 2010 S. Free tax usa 2010 Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés 555 Community Property (Bienes gananciales), en inglés Estado Civil Por lo general, su estado civil para efectos de la declaración depende de si a usted se le considera casado o no casado. Free tax usa 2010 Personas no casadas. Free tax usa 2010   Se le considera no casado durante todo el año si, en el último día de su año tributario, usted no está casado o está legalmente separado de su cónyuge por decreto de divorcio o de manutención por separación. Free tax usa 2010 La ley estatal es la que rige al determinar si está casado o legalmente separado por decreto de divorcio o de manutención por separación. Free tax usa 2010 Personas divorciadas. Free tax usa 2010   Si está divorciado por decreto final de divorcio para el último día del año, a usted se le considera no casado por todo el año. Free tax usa 2010 Divorcio y nuevo matrimonio. Free tax usa 2010   Si se divorcian con el fin exclusivo de presentar declaraciones de impuestos como no casados y en el momento de efectuarse el divorcio usted y su cónyuge tienen la intención de volverse a casar, y así lo hicieron en el año tributario siguiente, usted y su cónyuge están obligados a presentar la declaración como casados en los dos años. Free tax usa 2010 Matrimonios anulados. Free tax usa 2010    Si obtiene de un tribunal un decreto de anulación de matrimonio que establezca que nunca existió matrimonio válido alguno, se le considera no casado aun si ha presentado declaraciones conjuntas en años anteriores. Free tax usa 2010 Tiene que presentar una declaración enmendada (Formulario 1040X, Amended U. Free tax usa 2010 S. Free tax usa 2010 Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso)), en inglés, declarando su estado civil de soltero o cabeza de familia para todos los años tributarios afectados por la anulación de matrimonio que no estén excluídos por la ley de prescripción para presentar una declaración de impuestos. Free tax usa 2010 Por lo general, para un crédito o reembolso, tiene que presentar el Formulario 1040X dentro de 3 años (incluyendo extensiones) después de la fecha en que presentó su declaración original, o dentro de 2 años después de la fecha en que pagó el impuesto, lo que sea más tarde. Free tax usa 2010 Si presentó la declaración original con anticipación (por ejemplo, el 1 de marzo), se considera que su declaración se presentó en la fecha de vencimiento (por lo general el 15 de abril). Free tax usa 2010 Sin embargo, si tiene una extensión para presentar la declaración (por ejemplo, el 15 de octubre), pero la presentó con anticipación y la recibimos el 1 de julio, se considera que su declaración se presentó el 1 de julio. Free tax usa 2010 Cabeza de familia o viudo que reúne los requisitos con hijo dependiente. Free tax usa 2010   Si a usted se le considera no casado, podría presentar la declaración como cabeza de familia o como viudo que reúne los requisitos con hijo dependiente. Free tax usa 2010 Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente para saber si reúne los requisitos. Free tax usa 2010 Personas casadas. Free tax usa 2010   Si se le considera casado, usted y su cónyuge pueden presentar una declaración conjunta o declaraciones por separado. Free tax usa 2010 Personas consideradas casadas. Free tax usa 2010   A usted se le considera casado si, en el último día de su año tributario, usted y su cónyuge cumplen cualquiera de las siguientes condiciones: Están casados y viven juntos como cónyuges. Free tax usa 2010 Viven juntos por matrimonio de hecho reconocido en el estado en que viven o en el estado en que el matrimonio de hecho comenzó. Free tax usa 2010 Están casados y viven separados, pero no están legalmente separados por decreto de divorcio o de manutención por separación. Free tax usa 2010 Están separados por un decreto provisional (o sea, que no es final) de divorcio. Free tax usa 2010 Para propósitos de una declaración conjunta, a usted no se le considera divorciado. Free tax usa 2010 Matrimonio del mismo sexo. Free tax usa 2010   Para propósitos tributarios federales, se consideran como casadas a las personas del mismo sexo que se casaron legalmente en un estado (o país extranjero) cuyas leyes autorizan el matrimonio entre dos personas del mismo sexo, aun si el estado en el que viven actualmente dichas personas no reconoce el matrimonio entre personas del mismo sexo. Free tax usa 2010 El término “cónyuge” incluye a un individuo que está casado con una persona de su mismo sexo si la pareja está legalmente casada conforme a la ley estatal (o extranjera). Free tax usa 2010 Sin embargo, las personas que están en una sociedad doméstica (“ domestic partnership ”), unión civil u otra relación semejante que no es considerada un matrimonio conforme a las leyes estatales (o extranjeras) no están consideradas como casadas para propósitos tributarios federales. Free tax usa 2010 Para más detalles, consulte la Publicación 501, en inglés. Free tax usa 2010 Cónyuge fallecido durante el año. Free tax usa 2010   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año para efectos del estado civil en la declaración. Free tax usa 2010   Si no se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta en nombre suyo y de su cónyuge fallecido. Free tax usa 2010 También podría tener derecho, durante los 2 años siguientes, a los beneficios especiales que se explican más adelante en la sección titulada Viudo que Reúne los Requisitos con Hijo Dependiente . Free tax usa 2010   Si se ha vuelto a casar antes de terminar el año tributario, puede presentar una declaración conjunta con su nuevo cónyuge. Free tax usa 2010 El estado civil para efectos de la declaración de su cónyuge fallecido será el de casado que presenta una declaración por separado para dicho año. Free tax usa 2010 Personas casadas que viven separadas. Free tax usa 2010   Si usted vive separado de su cónyuge y satisface ciertos requisitos quizás pueda presentar la declaración como cabeza de familia aunque no esté divorciado o legalmente separado. Free tax usa 2010 Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, la cantidad correspondiente a su deducción estándar será mayor. Free tax usa 2010 Además, el impuesto correspondiente podría ser menor y es posible que pueda reclamar el crédito por ingreso del trabajo. Free tax usa 2010 Vea más adelante Cabeza de Familia . Free tax usa 2010 Soltero Su estado civil para efectos de la declaración es soltero si se considera que no está casado y no reúne los requisitos para otro estado civil. Free tax usa 2010 Para determinar su estado civil vea el apartado anterior titulado Estado Civil . Free tax usa 2010 Viudo. Free tax usa 2010   Podría declarar el estado civil de soltero si antes del 1 de enero del año 2013 enviudó y no se volvió a casar antes de finalizar el año 2013. Free tax usa 2010 No obstante, quizás pueda utilizar otro estado civil que le permita pagar menos impuestos. Free tax usa 2010 Vea Cabeza de Familia y Viudo que Reúne los Requisitos con Hijo Dependiente , más adelante, para determinar si reúne los requisitos. Free tax usa 2010 Cómo presentar la declaración. Free tax usa 2010   Puede presentar el Formulario 1040. Free tax usa 2010 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free tax usa 2010 Además, si usted no tiene dependientes y tiene menos de 65 años de edad, no es ciego y cumple otros requisitos, puede presentar el Formulario 1040EZ. Free tax usa 2010 Si presenta el Formulario 1040A o el Formulario 1040, indique su estado civil de soltero marcando el recuadro de la línea 1. Free tax usa 2010 Utilice la columna de Soltero en la Tabla de Impuestos o la Sección A de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free tax usa 2010 Casados que Presentan una Declaración Conjunta Puede elegir el estado civil de casado que presenta una declaración conjunta si se le considera casado y usted y su cónyuge deciden presentar una declaración conjunta. Free tax usa 2010 En dicha declaración, usted y su cónyuge incluyen la suma de sus ingresos y deducen la suma de sus gastos permisibles. Free tax usa 2010 Puede presentar una declaración conjunta aunque uno de ustedes no tuviera ingresos ni deducciones. Free tax usa 2010 Si usted y su cónyuge deciden presentar una declaración conjunta, es posible que sus impuestos sean menores que la suma de los impuestos de los otros estados civiles. Free tax usa 2010 Además, su deducción estándar (si no detallan sus deducciones) podría ser mayor y podrían reunir los requisitos para recibir beneficios tributarios no aplicables a otros estados civiles para efectos de la declaración. Free tax usa 2010 Si usted y su cónyuge tienen ingresos, quizás les convendría calcular el impuesto en una declaración conjunta y en declaraciones separadas (usando el estado civil de casado que presenta la declaración por separado). Free tax usa 2010 Pueden escoger el método que les permita pagar la menor cantidad de impuesto en total. Free tax usa 2010 Cómo presentar la declaración. Free tax usa 2010   Si está casado y presenta la declaración conjunta, puede utilizar el Formulario 1040. Free tax usa 2010 Si usted y su cónyuge tienen ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free tax usa 2010 Además, si usted o su cónyuge no tienen dependientes, ambos tienen menos de 65 años de edad, no están ciegos y cumplen otros requisitos, pueden presentar el Formulario 1040EZ. Free tax usa 2010 Si presenta el Formulario 1040 o el Formulario 1040A, indique este estado civil marcando el recuadro de la línea 2. Free tax usa 2010 Para calcular sus impuestos, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free tax usa 2010 Cónyuge fallecido. Free tax usa 2010   Si su cónyuge falleció durante el año, a usted se le considera casado todo el año y puede elegir el estado civil de casado que presenta una declaración conjunta. Free tax usa 2010 Vea la sección anterior titulada Cónyuge fallecido durante el año , bajo Estado Civil, para más información. Free tax usa 2010   Si su cónyuge falleció en 2014 antes de presentar la declaración de 2013, para efectos de la declaración de 2013 puede elegir casado que presenta la declaración conjunta. Free tax usa 2010 Personas divorciadas. Free tax usa 2010   Si para el último día del año usted está divorciado conforme a un decreto definitivo de divorcio, se le considerará no casado durante todo el año y no podrá utilizar la clasificación de casado que presenta declaración conjunta como estado civil para efectos de la declaración de impuestos. Free tax usa 2010 Presentación de una Declaración Conjunta Usted y su cónyuge tienen que incluir todos sus ingresos, exenciones y deducciones en la declaración conjunta. Free tax usa 2010 Período contable. Free tax usa 2010   Usted y su cónyuge tienen que utilizar el mismo período contable, pero pueden usar diferentes métodos contables. Free tax usa 2010 Vea Períodos Contables y Métodos Contables , en el capítulo 1. Free tax usa 2010 Responsabilidad conjunta. Free tax usa 2010   Usted y su cónyuge pueden ser responsables, individual y conjuntamente, del impuesto y todos los intereses o multas por pagar en su declaración conjunta. Free tax usa 2010 Esto significa que si un cónyuge no paga el impuesto adeudado, el otro puede ser responsable de pagarlo. Free tax usa 2010 O, si un cónyuge no informa el impuesto correcto, ambos cónyuges puede que sean responsables por todo impuesto adicional determinado por el IRS. Free tax usa 2010 Un cónyuge puede ser responsable de todo el impuesto adeudado, aunque dichos ingresos provengan del trabajo del otro cónyuge. Free tax usa 2010   Puede que usted quiera presentar la declaración por separado si: usted cree que su cónyuge no está declarando todo el impuesto de él o ella, o usted no quiere ser responsable de todo el impuesto que su cónyuge adeude si a su cónyuge no se le retiene suficiente impuesto o no paga suficiente impuesto estimado. Free tax usa 2010 Contribuyente divorciado. Free tax usa 2010   Usted podría ser individual y conjuntamente responsable de todo impuesto, además de todos los intereses y multas adeudados en una declaración conjunta presentada antes de su divorcio. Free tax usa 2010 Esta responsabilidad puede ser aplicable aun en el caso en que su decreto de divorcio establezca que su ex cónyuge es responsable de toda cantidad adeudada correspondiente a declaraciones de impuestos conjuntas presentadas anteriormente. Free tax usa 2010 Alivio tributario en el caso de obligación conjunta. Free tax usa 2010   En algunos casos, en una declaración conjunta, uno de los cónyuges puede ser exonerado de la responsabilidad conjunta de pagar impuestos, intereses y multas por cantidades correspondientes al otro cónyuge que fuesen declaradas incorrectamente en una declaración conjunta. Free tax usa 2010 Usted puede solicitar el alivio de dicha obligación, por pequeña que sea la obligación. Free tax usa 2010   Hay tres tipos de alivio tributario: Alivio de la responsabilidad tributaria del cónyuge inocente. Free tax usa 2010 Separación de la obligación (disponible solamente a las personas que presenten una declaración conjunta y que sean divorciadas, viudas, legalmente separadas o que no hayan vivido juntas durante los 12 meses inmediatamente anteriores a la fecha en que se presente esta solicitud de alivio). Free tax usa 2010 Alivio equitativo. Free tax usa 2010    Tiene que presentar el Formulario 8857(SP), Solicitud para Alivio del Cónyuge Inocente, para solicitar cualquier alivio tributario de la responsabilidad conjunta. Free tax usa 2010 En la Publicación 971, Innocent Spouse Relief (Alivio del cónyuge inocente), en inglés, puede encontrar información detallada sobre este tema, así como sobre quién reúne los requisitos para recibir dicho alivio. Free tax usa 2010 Firma de la declaración conjunta. Free tax usa 2010   Cada cónyuge está obligado, por lo general, a firmar la declaración. Free tax usa 2010 De lo contrario, no se considerará declaración conjunta. Free tax usa 2010 Si el cónyuge falleció antes de firmar la declaración. Free tax usa 2010   Si su cónyuge falleció antes de firmar la declaración, el albacea o administrador tiene que firmar la declaración en nombre de dicho cónyuge. Free tax usa 2010 Si ni usted ni otra persona ha sido todavía nombrado albacea o administrador, puede firmar la declaración en nombre de su cónyuge y escribir “ Filing as surviving spouse ” (Declarar como cónyuge sobreviviente) en el espacio donde firma la declaración. Free tax usa 2010 Cónyuge ausente del hogar. Free tax usa 2010   Si su cónyuge se encuentra ausente del hogar, usted debe preparar la declaración, firmarla y enviarla a su cónyuge para que la firme de manera que pueda presentarla a tiempo. Free tax usa 2010 Impedimento para firmar la declaración debido a enfermedad o lesión. Free tax usa 2010   Si su cónyuge no puede firmar por razón de enfermedad o lesión y le pide a usted que firme por él o ella, puede firmar el nombre de su cónyuge en el espacio correspondiente en la declaración seguido por las palabras “ By (su nombre), Husband (esposo) o Wife (esposa)”. Free tax usa 2010 Asegúrese también de firmar en el espacio correspondiente a su firma. Free tax usa 2010 Incluya un escrito fechado y firmado por usted junto con su declaración de impuestos. Free tax usa 2010 Este escrito debe incluir el número del formulario que utiliza para presentar la declaración, el año tributario, la razón por la cual su cónyuge no puede firmar dicha declaración y debe especificar el consentimiento de su cónyuge para que firme por él o ella. Free tax usa 2010 Si firma como tutor de su cónyuge. Free tax usa 2010   Si es tutor de su cónyuge, el cual se encuentra mentalmente incapacitado, usted puede firmar la declaración por esa persona como tutor. Free tax usa 2010 Cónyuge en zona de combate. Free tax usa 2010   Puede firmar una declaración conjunta si su cónyuge no puede firmar la declaración porque está en una zona de combate (como el área del Golfo Pérsico, Serbia, Montenegro, Albania o Afganistán), aunque usted no tenga un poder legal u otro tipo de autorización escrita. Free tax usa 2010 Adjunte a su declaración de impuestos un escrito firmado explicando que su cónyuge está prestando servicios en una zona de combate. Free tax usa 2010 Para más información sobre los requisitos tributarios especiales para personas que estén prestando servicios en una zona de combate, o que hayan sido declaradas desaparecidas en una zona de combate, vea la Publicación 3, Armed Forces' Tax Guide (Guía de impuestos para las Fuerzas Armadas), en inglés. Free tax usa 2010 Otras razones por las cuales su cónyuge no puede firmar. Free tax usa 2010    Si su cónyuge no puede firmar la declaración por cualquier otra razón, usted puede firmarla por él o ella únicamente si se le otorga un poder legal válido (un documento legal en el cual se le autoriza para actuar en nombre de su cónyuge). Free tax usa 2010 Adjunte el poder legal (o una copia de éste) a su declaración de impuestos. Free tax usa 2010 Para este propósito, puede utilizar el Formulario 2848(SP), Poder Legal y Declaración del Representante. Free tax usa 2010 Extranjero no residente o extranjero con doble estado de residencia. Free tax usa 2010   Por lo general, un cónyuge no puede presentar una declaración conjunta si uno de los cónyuges es extranjero no residente en cualquier momento durante el año tributario. Free tax usa 2010 Sin embargo, si un cónyuge era extranjero no residente o extranjero con doble estado de residencia y estaba casado con un ciudadano o residente de los Estados Unidos al finalizar el año, ambos cónyuges pueden optar por presentar una declaración conjunta. Free tax usa 2010 Si deciden presentar dicha declaración, a ambos se les considerará residentes de los Estados Unidos durante todo el año tributario. Free tax usa 2010 Vea el capítulo 1 de la Publicación 519, en inglés. Free tax usa 2010 Casados que Presentan la Declaración por Separado Si está casado, usted y su cónyuge pueden optar por usar el estado civil de casados que presentan la declaración por separado. Free tax usa 2010 Pueden beneficiarse de este método si quieren responsabilizarse únicamente de su propio impuesto o si dicho impuesto resultara ser menor que el impuesto declarado en una declaración conjunta. Free tax usa 2010 Si usted y su cónyuge no están de acuerdo en presentar la declaración conjunta, tiene que presentar su declaración por separado a menos que reúna los requisitos para el estado civil de cabeza de familia que se explica más adelante. Free tax usa 2010 Puede elegir el estado civil de cabeza de familia si se le considera soltero porque vive separado de su cónyuge y reúne ciertos requisitos (explicados más adelante bajo Cabeza de Familia ). Free tax usa 2010 Esto es aplicable a usted aunque no esté divorciado o legalmente separado. Free tax usa 2010 Si reúne los requisitos para presentar la declaración como cabeza de familia en vez de casado que presenta la declaración por separado, es posible que pague menos impuestos, que pueda reclamar el crédito por ingreso del trabajo y otros créditos adicionales; además, su deducción estándar será mayor. Free tax usa 2010 El estado civil de cabeza de familia le permite escoger la deducción estándar aunque su cónyuge opte por detallar sus deducciones. Free tax usa 2010 Para información adicional, vea Cabeza de Familia , más adelante. Free tax usa 2010 Usted, por lo general, pagará una suma mayor de impuestos en declaraciones separadas de lo que pagarían en una declaración conjunta por las razones detalladas en la sección Reglas Especiales , que aparece más adelante. Free tax usa 2010 Sin embargo, a menos que usted y su cónyuge tengan que presentar declaraciones por separado, deben calcular sus impuestos de las dos maneras (en una declaración conjunta y en declaraciones separadas). Free tax usa 2010 De esta manera, pueden asegurarse de utilizar el método mediante el cual paguen la menor cantidad de impuestos entre los dos. Free tax usa 2010 Al calcular el monto combinado de los impuestos de ambos cónyuges, usted querrá tener en cuenta los impuestos estatales al igual que los impuestos federales. Free tax usa 2010 Cómo presentar la declaración. Free tax usa 2010   Si presenta una declaración por separado, normalmente declara únicamente su propio ingreso, exenciones, créditos y deducciones. Free tax usa 2010 Puede declarar una exención por su cónyuge solamente si éste no recibe ingresos brutos, no presenta una declaración y no es dependiente de otro contribuyente. Free tax usa 2010 Puede presentar el Formulario 1040. Free tax usa 2010 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free tax usa 2010 Elija este estado civil marcando el recuadro de la línea 3 de cualquiera de estos formularios. Free tax usa 2010 Anote el nombre completo de su cónyuge y el número de Seguro Social (SSN, por sus siglas en inglés) o el número de identificación del contribuyente individual (ITIN, por sus siglas en inglés) de su cónyuge en los espacios provistos. Free tax usa 2010 Si su cónyuge no tiene y no se le requiere tener un SSN o un ITIN, anote “ NRA ” (extranjero no residente, por sus siglas en inglés) en el espacio provisto para el SSN de su cónyuge. Free tax usa 2010 Utilice la columna para Casado que presenta una declaración por separado en la Tabla de Impuestos o en la Sección C de la Hoja de Trabajo para el Cálculo del Impuesto para calcular su impuesto. Free tax usa 2010 Reglas Especiales Si opta por usar el estado civil de casado que presenta la declaración por separado, corresponden las siguientes reglas especiales. Free tax usa 2010 Debido a estas reglas especiales, por lo general usted pagará más impuestos en una declaración por separado de lo que pagaría si utilizara otro estado civil al cual tiene derecho. Free tax usa 2010   Su tasa de impuestos generalmente es mayor que la de una declaración conjunta. Free tax usa 2010 La cantidad de la exención para calcular el impuesto mínimo alternativo es la mitad de la cantidad permitida en una declaración conjunta. Free tax usa 2010 No puede tomar el crédito por gastos de cuidado de hijos y dependientes en la mayoría de los casos y la cantidad que puede excluir del ingreso en un programa de ayuda del empleador para el cuidado de dependientes es un máximo de $2,500 (en vez de $5,000). Free tax usa 2010 Si está legalmente separado de su cónyuge, o viven separados, quizás pueda presentar la declaración por separado y todavía tomar el crédito. Free tax usa 2010 Para más información sobre estos gastos, el crédito y la exclusión, vea el capítulo 32. Free tax usa 2010 No puede tomar el crédito por ingreso del trabajo. Free tax usa 2010 No puede tomar la exclusión o crédito por gastos de adopción en la mayoría de los casos. Free tax usa 2010 No puede tomar los créditos tributarios por enseñanza superior (el crédito de oportunidad para los estadounidenses y el crédito vitalicio por aprendizaje), declarar la deducción por intereses sobre un préstamo de estudios o las deducciones por matrícula y cuotas escolares. Free tax usa 2010 No puede excluir ningún ingreso de intereses procedentes de un bono de ahorros de los Estados Unidos calificado que haya utilizado para gastos de enseñanza superior. Free tax usa 2010 Si vivió con su cónyuge en algún momento durante el año tributario: No puede reclamar el crédito para ancianos o para personas incapacitadas y Tendrá que incluir en sus ingresos un porcentaje más grande de los beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria que haya recibido (hasta el 85%). Free tax usa 2010 Los siguientes créditos y deducciones se reducen en el caso de niveles de ingreso que sean la mitad de lo que serían en una declaración conjunta: El crédito tributario por hijos, El crédito por aportaciones a cuentas de ahorros para la jubilación, La deducción por exenciones personales y Las deducciones detalladas. Free tax usa 2010 Su deducción por pérdida de capital se limita a $1,500 (en vez de $3,000 en una declaración conjunta). Free tax usa 2010 Si su cónyuge detalla sus deducciones, usted no puede reclamar la deducción estándar. Free tax usa 2010 Si usted puede reclamar la deducción estándar, la cantidad básica de su deducción estándar es la mitad de la cantidad permitida en una declaración conjunta. Free tax usa 2010 Límites del ingreso bruto ajustado. Free tax usa 2010   Si su ingreso bruto ajustado (AGI, por sus siglas en inglés) en una declaración separada es menor de lo que hubiera podido ser en una declaración conjunta, usted podría deducir una cantidad mayor para ciertas deducciones limitadas por el ingreso bruto ajustado, tales como gastos médicos. Free tax usa 2010 Arreglos de ahorros para la jubilación. Free tax usa 2010   Es posible que no pueda deducir la totalidad o parte de sus aportaciones a un arreglo de ahorros tradicional para la jubilación (IRA, por sus siglas en inglés) si usted o su cónyuge estuvo cubierto por un plan de jubilación de su trabajo durante el año. Free tax usa 2010 Su deducción se reduce o se elimina si sus ingresos sobrepasan cierta cantidad. Free tax usa 2010 Esta cantidad es mucho menor para personas casadas que presentan la declaración por separado y que vivieron juntas en algún momento del año. Free tax usa 2010 Para más información, vea ¿Cuánto se Puede Deducir? , en el capítulo 17. Free tax usa 2010 Pérdidas de actividades de alquiler. Free tax usa 2010   Si participó activamente en una actividad pasiva de alquiler de bienes raíces que haya generado una pérdida, normalmente puede deducir la pérdida de su ingreso no pasivo, hasta $25,000. Free tax usa 2010 Esto se denomina “descuento especial”. Free tax usa 2010 Sin embargo, las personas casadas que presentan declaraciones por separado que vivieron juntas en algún momento del año no pueden reclamar este descuento especial. Free tax usa 2010 Las personas casadas que presentan declaraciones por separado que vivieron separadas en todo momento durante el año pueden obtener cada una por separado un descuento máximo especial de $12,500 por pérdidas de actividades pasivas de bienes raíces. Free tax usa 2010 Vea Límites sobre las Pérdidas de Alquiler , en el capítulo 9. Free tax usa 2010 Estados donde rige la ley de los bienes gananciales. Free tax usa 2010   Si vive en Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington o Wisconsin y presenta una declaración por separado, es posible que sus ingresos se consideren ingresos por separado o ingresos como bienes gananciales para efectos del impuesto sobre el ingreso. Free tax usa 2010 Vea la Publicación 555, en inglés. Free tax usa 2010 Declaración Conjunta Después de Presentar Declaraciones por Separado Puede cambiar su estado civil para efectos de la declaración después de presentar una declaración por separado a una declaración conjunta presentando una declaración enmendada, utilizando el Formulario 1040X. Free tax usa 2010 Por lo general, puede cambiar a una declaración conjunta en cualquier momento dentro de un plazo de 3 años a partir de la fecha límite para presentar la declaración o declaraciones separadas. Free tax usa 2010 Este plazo no incluye prórroga alguna. Free tax usa 2010 Una declaración separada incluye una declaración que usted o su cónyuge haya presentado con uno de los tres estados civiles siguientes: casado que presenta la declaración por separado, soltero o cabeza de familia. Free tax usa 2010 Declaración por Separado Después de Presentar una Declaración Conjunta Una vez que hayan presentado una declaración conjunta, no podrán optar por presentar declaraciones por separado para ese año después de la fecha límite para presentar dicha declaración conjunta. Free tax usa 2010 Excepción. Free tax usa 2010   El representante personal de un fallecido puede cambiar la opción del cónyuge sobreviviente de presentar una declaración conjunta, presentando en su lugar una declaración por separado en nombre del fallecido. Free tax usa 2010 El representante personal tiene hasta 1 año a partir de la fecha de vencimiento del plazo de entrega de la declaración (incluidas prórrogas) para hacer el cambio. Free tax usa 2010 Vea la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información sobre la presentación de la declaración final para un fallecido. Free tax usa 2010 Cabeza de Familia Puede presentar la declaración como cabeza de familia si cumple todos los requisitos siguientes: No está casado o “se le consideraba no casado” en el último día del año. Free tax usa 2010 Vea Estado Civil , anteriormente y Personas Consideradas no Casadas , más adelante. Free tax usa 2010 Pagó más de la mitad del costo de mantener una vivienda durante el año. Free tax usa 2010 Una persona calificada vivió con usted en la vivienda durante más de la mitad del año (excepto por ausencias temporales, como para cursar estudios). Free tax usa 2010 Sin embargo, si la “persona calificada” es su padre o madre dependiente, él o ella no tiene que vivir con usted. Free tax usa 2010 Vea Regla especial para los padres , más adelante, en la sección titulada Persona Calificada. Free tax usa 2010 Si reúne los requisitos para presentar la declaración como cabeza de familia, su tasa de impuesto será, por lo general, menor que las tasas para solteros o casados que presentan declaraciones por separado. Free tax usa 2010 Usted recibirá, además, una deducción estándar mayor de la que recibiría si se basara en el estado civil de soltero o de casado que presenta una declaración por separado. Free tax usa 2010 Hijos secuestrados. Free tax usa 2010   Usted podría reunir los requisitos para presentar la declaración como cabeza de familia, aun cuando su hijo haya sido secuestrado. Free tax usa 2010 Para más información, vea la Publicación 501, en inglés. Free tax usa 2010 Cómo presentar la declaración. Free tax usa 2010   Si presenta la declaración como cabeza de familia, puede utilizar el Formulario 1040. Free tax usa 2010 Si tiene ingresos sujetos a impuestos menores de $100,000, quizá podría presentar el Formulario 1040A. Free tax usa 2010 Indique su estado civil para efectos de la declaración marcando el recuadro de la línea 4 en cualquiera de estos formularios. Free tax usa 2010 Utilice la columna Cabeza de familia en la Tabla de Impuestos o la Sección D de la Hoja de Trabajo para el Cálculo del Impuesto, para calcular su impuesto. Free tax usa 2010 Personas Consideradas no Casadas Para tener derecho al estado civil de cabeza de familia, tiene que ser no casado o considerado no casado el último día del año. Free tax usa 2010 Se le considera no casado el último día del año tributario si reúne todos los requisitos siguientes: Presenta una declaración separada, definida anteriormente en la sección titulada Declaración Conjunta Después de Presentar Declaraciones por Separado . Free tax usa 2010 Pagó más de la mitad de los costos de mantenimiento de su vivienda durante el año tributario. Free tax usa 2010 Su cónyuge no vivió con usted en la vivienda durante los últimos 6 meses del año tributario. Free tax usa 2010 Se considera que su cónyuge ha vivido en la vivienda aun si él o ella se ausenta temporalmente debido a circunstancias especiales. Free tax usa 2010 Vea más adelante Ausencias temporales , bajo Persona Calificada. Free tax usa 2010 Su vivienda fue la residencia principal de su hijo, hijastro o hijo de crianza durante más de la mitad del año. Free tax usa 2010 (Vea Vivienda de una persona calificada , bajo Persona Calificada, más adelante, para los requisitos aplicables al nacimiento, fallecimiento o ausencia temporal de un hijo durante el año). Free tax usa 2010 Tiene que tener derecho a reclamar una exención por el hijo. Free tax usa 2010 No obstante, usted cumple este requisito si no puede reclamar una exención por su hijo solamente porque el padre que no tiene la custodia puede declararlo basándose en los requisitos que se describen en Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3 o en Requisito de Manutención para Hijos de Padres Divorciados o Separados (o padres que no viven juntos) bajo Pariente Calificado en el capítulo 3. Free tax usa 2010 Los requisitos generales para reclamar la exención por un dependiente se explican en el capítulo 3 bajo Exenciones por Dependientes . Free tax usa 2010 Si se le considera casado por parte del año y vivió en un estado donde rige la ley de los bienes gananciales (indicado anteriormente bajo la sección titulada Casados que Presentan la Declaración por Separado), es posible que correspondan requisitos especiales para determinar su ingreso y sus gastos. Free tax usa 2010 Vea la Publicación 555, en inglés, para más información. Free tax usa 2010 Hoja de Trabajo 2-1. Free tax usa 2010 Costo de Mantenimiento de la Vivienda   Cantidad que Usted Pagó Costo Total Impuestos sobre la propiedad $ $ Gastos por intereses hipotecarios     Alquiler     Gastos de servicios públicos     Mantenimiento y reparaciones     Seguro de la propiedad     Alimentos consumidos  en la vivienda     Otros gastos del hogar     Totales $ $ Menos la cantidad total que usted pagó   () Cantidad que otras personas pagaron   $ Si el total de lo que usted pagó es más de lo que otros pagaron, usted reúne el requisito de pagar más de la mitad del mantenimiento de la vivienda. Free tax usa 2010 Cónyuge extranjero no residente. Free tax usa 2010   Se le considera no casado para propósitos del estado civil de cabeza de familia si su cónyuge fue extranjero no residente en alguna parte del año y usted no opta por incluir a su cónyuge no residente en la declaración como extranjero residente. Free tax usa 2010 No obstante, su cónyuge no es una persona calificada para fines del estado civil de cabeza de familia. Free tax usa 2010 Usted tiene que tener otra persona calificada y reunir los demás requisitos necesarios para poder presentar la declaración como cabeza de familia. Free tax usa 2010 Elección de incluir al cónyuge en la declaración como residente. Free tax usa 2010   Se le considera casado si ha optado por incluir a su cónyuge en la declaración como extranjero residente. Free tax usa 2010 Vea la Publicación 519, U. Free tax usa 2010 S. Free tax usa 2010 Tax Guide for Aliens (Guía sobre los impuestos estadounidenses para extranjeros), en inglés. Free tax usa 2010 Personas que Mantienen una Vivienda Para tener derecho al estado civil de cabeza de familia para la declaración, tiene que pagar más de la mitad de los gastos de mantener la vivienda durante el año. Free tax usa 2010 Para determinar si usted pagó más de la mitad del costo de mantener una vivienda, puede usar la Hoja de Trabajo 2-1, anteriormente. Free tax usa 2010 Costos que se incluyen. Free tax usa 2010   Incluya en los costos de mantenimiento de la vivienda, gastos como alquiler, intereses hipotecarios, impuestos sobre bienes raíces, seguro de la vivienda, reparaciones, servicios públicos y alimentos consumidos en la vivienda. Free tax usa 2010   Si usó pagos recibidos bajo el programa Temporary Assistance for Needy Families (Asistencia Temporal para Familias Necesitadas (TANF, por sus siglas en inglés)) u otros programas de asistencia pública para pagar parte del costo de mantener su vivienda, no los puede incluir como dinero pagado. Free tax usa 2010 No obstante, debe incluirlos en la totalidad del costo de mantener su vivienda para calcular si pagó más de la mitad del costo. Free tax usa 2010 Costos que no se incluyen. Free tax usa 2010   No incluya los costos de ropa, educación, tratamiento médico, vacaciones, seguro de vida o transporte. Free tax usa 2010 Tampoco incluya el valor del alquiler de una vivienda de la cual usted es dueño ni el valor de los servicios prestados por usted o por un miembro de su hogar. Free tax usa 2010 Persona Calificada Vea la Tabla 2-1 más adelante, para determinar quién es una persona calificada. Free tax usa 2010 Toda persona no descrita en la Tabla 2-1 no es una persona calificada. Free tax usa 2010 Ejemplo 1: hijo. Free tax usa 2010 Su hijo, no casado, vivió con usted durante todo el año y tenía 18 años de edad al final del año. Free tax usa 2010 Él no aportó más de la mitad de su propia manutención, ni cumple los requisitos para ser hijo calificado de otro contribuyente. Free tax usa 2010 Por lo tanto, es el hijo calificado de usted (vea Hijo Calificado en el capítulo 3), ya que es soltero, es una persona calificada en la que usted puede basarse para presentar la declaración de impuestos como cabeza de familia. Free tax usa 2010 Ejemplo 2: hijo no considerado persona calificada. Free tax usa 2010 Los datos son iguales a los del Ejemplo 1, excepto que su hijo tenía 25 años de edad al finalizar el año y su ingreso bruto fue $5,000. Free tax usa 2010 Debido a que su hijo no satisface el Requisito de Edad (explicado en el capítulo 3 bajo Hijo Calificado), su hijo no es considerado hijo calificado. Free tax usa 2010 Debido a que él no satisface el Requisito del Ingreso Bruto (explicado bajo Pariente Calificado en el capítulo 3), él no es el pariente calificado de usted. Free tax usa 2010 Por lo tanto, él no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free tax usa 2010 Ejemplo 3: novia. Free tax usa 2010 Su novia vivió con usted durante todo el año. Free tax usa 2010 Aunque ella podría ser el pariente calificado de usted si reúne el requisito del ingreso bruto y el requisito de manutención (explicados en el capítulo 3), ella no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia debido a que ella no está emparentada con usted en una de las maneras mencionadas bajo Parientes que no tienen que vivir con usted , en el capítulo 3. Free tax usa 2010 Vea la Tabla 2-1 . Free tax usa 2010 Ejemplo 4: el hijo de su novia. Free tax usa 2010 Los datos son iguales a los del Ejemplo 3 , excepto que el hijo de su novia, el cual tiene 10 años de edad, también vivió con usted durante todo el año. Free tax usa 2010 No es el hijo calificado de usted y, ya que es el hijo calificado de su novia, tampoco es el pariente calificado de usted (vea el Requisito de no ser Hijo Calificado en el capítulo 3). Free tax usa 2010 Por lo tanto, no es una persona calificada en la que usted pueda basarse para presentar la declaración de impuestos como cabeza de familia. Free tax usa 2010 Vivienda de una persona calificada. Free tax usa 2010   Por lo general, la persona calificada tiene que vivir con usted durante más de la mitad del año. Free tax usa 2010 Regla especial para los padres. Free tax usa 2010   Si la persona calificada es su padre o su madre, podría tener derecho al estado civil de cabeza de familia al presentar la declaración, aunque su padre o su madre no viva con usted. Free tax usa 2010 Sin embargo, tiene que poder reclamar una exención por su padre o su madre. Free tax usa 2010 También tiene que pagar más de la mitad de los gastos de mantener una vivienda que fue la vivienda principal de su madre o su padre durante todo el año. Free tax usa 2010   Usted mantiene la vivienda principal para su padre o su madre si paga más de la mitad de los gastos de mantenimiento de su padre o su madre en un asilo o residencia para ancianos. Free tax usa 2010 Fallecimiento o nacimiento. Free tax usa 2010   Es posible que pueda presentar la declaración como cabeza de familia aun cuando la persona que le da derecho a este estado civil nazca o muera durante el año. Free tax usa 2010 Si esa persona es su hijo calificado, el hijo tiene que haber vivido con usted por más de la mitad de la parte del año en que él o ella estaba vivo. Free tax usa 2010 Si la persona es cualquier otra persona que no sea su hijo calificado, consulte la Publicación 501. Free tax usa 2010 Ausencias temporales. Free tax usa 2010   Se considera que usted y la persona calificada residen en la misma vivienda aun en el caso de una ausencia temporal suya, de la otra persona o de ambas, debido a circunstancias especiales, como enfermedad, educación, negocios, vacaciones o servicio militar. Free tax usa 2010 Tiene que ser razonable suponer que la persona ausente volverá a la vivienda después de la ausencia temporal. Free tax usa 2010 Usted tiene que continuar manteniendo la vivienda durante la ausencia. Free tax usa 2010 Viudo que Reúne los Requisitos con Hijo Dependiente Si su cónyuge falleció en el año 2013, usted puede utilizar el estado civil de casado que presenta una declaración conjunta para el año 2013 si satisface los demás requisitos para utilizar dicho estado civil para efectos de la declaración. Free tax usa 2010 El año de fallecimiento es el último año para el cual puede presentar una declaración conjunta con su cónyuge fallecido. Free tax usa 2010 Vea la sección anterior, Casados que Presentan una Declaración Conjunta . Free tax usa 2010 Es posible que pueda presentar su declaración utilizando el estado civil de viudo que reúne los requisitos con hijo dependiente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free tax usa 2010 Por ejemplo, si su cónyuge falleció en el año 2012 y usted no se ha vuelto a casar, quizás pueda utilizar este estado civil para efectos de la declaración para los años 2013 y 2014. Free tax usa 2010 Este estado civil le da el derecho de usar las tasas impositivas para la declaración conjunta y la deducción estándar máxima (si no detalla las deducciones). Free tax usa 2010 Sin embargo, dicho estado civil no le da el derecho de presentar una declaración conjunta. Free tax usa 2010 Cómo presentar la declaración. Free tax usa 2010   Si usted presenta la declaración como viudo que reúne los requisitos con hijo dependiente, puede usar el Formulario 1040. Free tax usa 2010 Además, si tiene ingresos sujetos a impuestos menores de $100,000 y cumple con ciertas condiciones, quizá podría presentar el Formulario 1040A. Free tax usa 2010 Marque el recuadro en la línea 5 de cualquiera de los dos formularios. Free tax usa 2010 Para calcular su impuesto, utilice la columna correspondiente a Casado que presenta una declaración conjunta, la cual aparece en la Tabla de Impuestos o la Sección B de la Hoja de Trabajo para el Cálculo del Impuesto. Free tax usa 2010 Tabla 2-1. Free tax usa 2010 ¿Quién le Da Derecho a Presentar la Declaración como Cabeza de Familia?1 Precaución: En este capítulo encontrará los demás requisitos que tiene que reunir para reclamar el estado civil de cabeza de familia para efectos de la declaración. Free tax usa 2010 SI la persona es su . Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010   Y . Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010   ENTONCES esa persona . Free tax usa 2010 . Free tax usa 2010 . Free tax usa 2010 hijo calificado (como un hijo, hija o nieto que vivió con usted durante más de la mitad del año y reúne ciertos otros requisitos)2   él o ella es soltero   es una persona calificada, independientemente de si usted puede o no reclamar una exención por dicha persona. Free tax usa 2010   él o ella está casado y usted puede reclamar una exención por él o ella   es una persona calificada. Free tax usa 2010   él o ella está casado y usted no puede reclamar una exención por él o ella   no es una persona calificada. Free tax usa 2010 3 pariente calificado4 que sea su padre o madre   usted puede reclamar una exención por él o ella5   es una persona calificada. Free tax usa 2010 6   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free tax usa 2010 pariente calificado4 que no sea su padre o madre (como un abuelo, hermano o hermana que reúne ciertos requisitos)   él o ella vivió con usted durante más de la mitad del año y él o ella es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y usted puede reclamar una exención por él o ella5   es una persona calificada. Free tax usa 2010   él o ella no vivió con usted durante más de la mitad del año   no es una persona calificada. Free tax usa 2010   él o ella no es uno de los parientes mencionados en Parientes que no tienen que vivir con usted en el capítulo 3 y es su pariente calificado sólo por vivir con usted todo el año como miembro de su unidad familiar   no es una persona calificada. Free tax usa 2010   usted no puede reclamar una exención por él o ella   no es una persona calificada. Free tax usa 2010 1Una persona no puede darle a más de un contribuyente el derecho de usar el estado civil de cabeza de familia para la declaración en el año. Free tax usa 2010 2El término hijo calificado se define en el capítulo 3. Free tax usa 2010 Nota: Si usted es padre o madre sin custodia, el término “hijo calificado” para el estado civil de cabeza de familia no incluye a un hijo que sea su hijo calificado para propósitos de una exención tributaria debido solamente a las reglas descritas bajo Hijos de padres divorciados o separados (o padres que no viven juntos) bajo Hijo Calificado en el capítulo 3. Free tax usa 2010 Si usted es el padre o la madre que tiene custodia y le corresponden estas reglas, el hijo generalmente es su hijo calificado para el estado civil de cabeza de familia aunque el hijo no sea un hijo calificado por el cual usted pueda reclamar una exención. Free tax usa 2010 3Esta persona es una persona calificada si la única razón por la cual usted no puede tener derecho a la exención es que usted puede ser reclamado como dependiente en la declaración de otra persona. Free tax usa 2010 4El término “ pariente calificado ” se define en el capítulo 3. Free tax usa 2010 5Si usted puede reclamar una exención por una persona sólo porque existe un acuerdo de manutención múltiple, dicha persona no es una persona calificada. Free tax usa 2010 Vea la sección titulada Acuerdo de Manutención Múltiple , en el capítulo 3. Free tax usa 2010 6Vea Regla especial para los padres . Free tax usa 2010   Requisitos. Free tax usa 2010   Tiene derecho a presentar la declaración del año 2013 como viudo que reúne los requisitos con hijo dependiente si cumple todas las condiciones siguientes: Tenía derecho a presentar una declaración conjunta con su cónyuge para el año en que éste falleció. Free tax usa 2010 No importa si usted de hecho llegó a presentar una declaración conjunta. Free tax usa 2010 Su cónyuge falleció en el año 2011 o en el año 2012 y usted no se volvió a casar antes de terminar el año 2013. Free tax usa 2010 Tiene un hijo o hijastro por el cual usted puede reclamar una exención. Free tax usa 2010 Esto no incluye a un hijo de crianza. Free tax usa 2010 Este hijo vivió en su vivienda durante todo el año, a excepción de ausencias temporales. Free tax usa 2010 Vea Ausencias temporales , anteriormente, bajo Cabeza de Familia. Free tax usa 2010 También hay excepciones, las cuales se describen más adelante, que corresponden a un hijo que nació o falleció durante el año y a un hijo secuestrado. Free tax usa 2010 Pagó más de la mitad del costo de mantener una vivienda durante el año. Free tax usa 2010 Vea Personas que Mantienen una Vivienda , anteriormente, bajo Cabeza de Familia. Free tax usa 2010 Ejemplo. Free tax usa 2010 La esposa de Juan falleció en el año 2011. Free tax usa 2010 Él no se ha vuelto a casar. Free tax usa 2010 Durante los años 2012 y 2013, continuó manteniendo una vivienda para él y su hijo (que vive con él y por el cual puede reclamar una exención). Free tax usa 2010 En el año 2011, tenía derecho a presentar una declaración conjunta para él y su esposa fallecida. Free tax usa 2010 En los años tributarios 2012 y 2013 tiene derecho a presentar una declaración como viudo que reúne los requisitos con hijo dependiente. Free tax usa 2010 Después de 2013, puede presentar la declaración usando el estado civil de cabeza de familia si reúne los requisitos para dicho estado civil. Free tax usa 2010 Fallecimiento o nacimiento. Free tax usa 2010    Puede satisfacer las condiciones para presentar una declaración como viudo que reúne los requisitos con hijo dependiente si el hijo que le da derecho a este estado civil nace o fallece durante el año. Free tax usa 2010 Tiene que haber provisto más de la mitad del costo de mantener una vivienda que fuera la residencia principal del hijo durante toda la parte del año durante el cual el hijo estuvo vivo. Free tax usa 2010 Hijos secuestrados. Free tax usa 2010   Aunque su hijo haya sido secuestrado, dicho hijo podría darle derecho al estado civil de viudo calificado con hijo dependiente que reúne los requisitos. Free tax usa 2010 Para más información, vea la Publicación 501, en inglés. Free tax usa 2010 Como se menciona anteriormente, este estado civil se puede utilizar solamente durante los 2 años siguientes al año del fallecimiento de su cónyuge. Free tax usa 2010 Prev  Up  Next   Home   More Online Publications