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H And R Block 1040ez

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H And R Block 1040ez

H and r block 1040ez 3. H and r block 1040ez   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. H and r block 1040ez Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. H and r block 1040ez Also take credit for the estimated tax you paid for 2013. H and r block 1040ez These credits are subtracted from your total tax. H and r block 1040ez Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. H and r block 1040ez If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. H and r block 1040ez Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. H and r block 1040ez Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. H and r block 1040ez Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. H and r block 1040ez Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. H and r block 1040ez You should receive a separate Form W-2 from each employer you worked for. H and r block 1040ez If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. H and r block 1040ez However, your employer must provide or send it to you by January 31, 2014. H and r block 1040ez If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. H and r block 1040ez If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. H and r block 1040ez If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. H and r block 1040ez The phone number for the IRS is listed in chapter 5. H and r block 1040ez You will be asked for the following information. H and r block 1040ez Your name, address, city and state, zip code, and social security number. H and r block 1040ez Your employer's name, address, city, state, zip code, and the employer's identification number (if known). H and r block 1040ez An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. H and r block 1040ez The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. H and r block 1040ez Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. H and r block 1040ez Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. H and r block 1040ez In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. H and r block 1040ez Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. H and r block 1040ez If you file a paper tax return, attach Copy B of Form W-2 to your return. H and r block 1040ez Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. H and r block 1040ez If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. H and r block 1040ez Report the amounts you won on line 21 of Form 1040. H and r block 1040ez Take credit for the tax withheld on line 62 of Form 1040. H and r block 1040ez If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. H and r block 1040ez Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. H and r block 1040ez However, you cannot deduct more than the gambling winnings you report on Form 1040. H and r block 1040ez File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. H and r block 1040ez The 1099 Series Most forms in the 1099 series are not filed with your return. H and r block 1040ez In general, these forms should be furnished to you by January 31, 2014. H and r block 1040ez Unless instructed to file any of these forms with your return, keep them for your records. H and r block 1040ez There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. H and r block 1040ez ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. H and r block 1040ez If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. H and r block 1040ez See the instructions to these forms for details. H and r block 1040ez Reporting your withholding. H and r block 1040ez   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. H and r block 1040ez Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. H and r block 1040ez Form 1099-R. H and r block 1040ez   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. H and r block 1040ez Do not attach any other Form 1099. H and r block 1040ez Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. H and r block 1040ez Call the telephone number or write to the address given for the payer on the form. H and r block 1040ez The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. H and r block 1040ez A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. H and r block 1040ez In certain situations, you will receive two forms in place of the original incorrect form. H and r block 1040ez This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). H and r block 1040ez One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. H and r block 1040ez This form will have an “X” in the “CORRECTED” box at the top of the form. H and r block 1040ez The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). H and r block 1040ez Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. H and r block 1040ez S. H and r block 1040ez Individual Income Tax Return. H and r block 1040ez Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. H and r block 1040ez Do not include any amount withheld from your spouse's income. H and r block 1040ez However, different rules may apply if you live in a community property state. H and r block 1040ez Community property states. H and r block 1040ez   The following are community property states. H and r block 1040ez Arizona. H and r block 1040ez California. H and r block 1040ez Idaho. H and r block 1040ez Louisiana. H and r block 1040ez Nevada. H and r block 1040ez New Mexico. H and r block 1040ez Texas. H and r block 1040ez Washington. H and r block 1040ez Wisconsin. H and r block 1040ez Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. H and r block 1040ez If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. H and r block 1040ez If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. H and r block 1040ez   For more information on these rules, and some exceptions, see Publication 555, Community Property. H and r block 1040ez Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. H and r block 1040ez Fiscal year withholding. H and r block 1040ez    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. H and r block 1040ez You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. H and r block 1040ez You will be able to claim credit for that withholding on your return for your next fiscal year. H and r block 1040ez   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. H and r block 1040ez   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. H and r block 1040ez Add to that the income you received during the rest of your fiscal year. H and r block 1040ez Example. H and r block 1040ez Miles Hanson files his return for a fiscal year ending June 30, 2013. H and r block 1040ez In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. H and r block 1040ez His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. H and r block 1040ez See Table 3-1 . H and r block 1040ez On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. H and r block 1040ez However, he takes credit for all $3,380 that was withheld during 2012. H and r block 1040ez On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. H and r block 1040ez On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. H and r block 1040ez Table 3-1. H and r block 1040ez Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. H and r block 1040ez  2Calendar year (January 1 – December 31). H and r block 1040ez   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. H and r block 1040ez   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. H and r block 1040ez Backup withholding. H and r block 1040ez   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. H and r block 1040ez Example. H and r block 1040ez Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). H and r block 1040ez Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. H and r block 1040ez Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. H and r block 1040ez Include any overpayment from 2012 that you had credited to your 2013 estimated tax. H and r block 1040ez You must use Form 1040 or Form 1040A if you paid estimated tax. H and r block 1040ez You cannot file Form 1040EZ. H and r block 1040ez If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. H and r block 1040ez , from the fiduciary. H and r block 1040ez If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). H and r block 1040ez On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. H and r block 1040ez However, do not include this amount in the total on line 37. H and r block 1040ez Instead, enter the amount on Form 1040, line 63. H and r block 1040ez This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. H and r block 1040ez Name changed. H and r block 1040ez   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. H and r block 1040ez  The statement should cover payments you made jointly with your spouse as well as any you made separately. H and r block 1040ez   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. H and r block 1040ez This prevents delays in processing your return and issuing refunds. H and r block 1040ez It also safeguards your future social security benefits. H and r block 1040ez For more information, call the Social Security Administration at 1-800-772-1213. H and r block 1040ez Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. H and r block 1040ez If you made joint estimated tax payments, you must decide how to divide the payments between your returns. H and r block 1040ez One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. H and r block 1040ez If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. H and r block 1040ez Example. H and r block 1040ez James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. H and r block 1040ez They file separate 2013 Forms 1040. H and r block 1040ez James' tax is $4,000 and Evelyn's is $1,000. H and r block 1040ez If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. H and r block 1040ez Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). H and r block 1040ez The balance, $600 (20% of $3,000), is Evelyn's share. H and r block 1040ez Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. H and r block 1040ez If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. H and r block 1040ez See Example earlier under Separate Returns. H and r block 1040ez If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. H and r block 1040ez If you divorced and remarried in 2013, enter your present spouse's SSN in that space. H and r block 1040ez Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. H and r block 1040ez Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. H and r block 1040ez In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. H and r block 1040ez If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. H and r block 1040ez Two or more employers. H and r block 1040ez   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. H and r block 1040ez You may be able to claim the excess as a credit against your income tax when you file your return. H and r block 1040ez Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. H and r block 1040ez Figure the excess withholding on the appropriate worksheet. H and r block 1040ez    Table 3-2. H and r block 1040ez Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. H and r block 1040ez 2% $7,049. H and r block 1040ez 40 Tier 1 RRTA $113,700 6. H and r block 1040ez 2% $7,049. H and r block 1040ez 40 Tier 2 RRTA $84,300 4. H and r block 1040ez 4% $3,709. H and r block 1040ez 20 Joint returns. H and r block 1040ez   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. H and r block 1040ez Note. H and r block 1040ez All wages are subject to Medicare tax withholding. H and r block 1040ez Employer's error. H and r block 1040ez   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. H and r block 1040ez If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. H and r block 1040ez File a claim for refund using Form 843, Claim for Refund and Request for Abatement. H and r block 1040ez Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. H and r block 1040ez Note. H and r block 1040ez If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. H and r block 1040ez Where to claim credit for excess social security withholding. H and r block 1040ez   If you file Form 1040, enter the excess on line 69. H and r block 1040ez   If you file Form 1040A, include the excess in the total on line 41. H and r block 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. H and r block 1040ez   You cannot claim excess social security tax withholding on Form 1040EZ. H and r block 1040ez Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. H and r block 1040ez Where to claim credit for excess tier 1 RRTA withholding. H and r block 1040ez   If you file Form 1040, enter the excess on line 69. H and r block 1040ez   If you file Form 1040A, include the excess in the total on line 41. H and r block 1040ez Write “Excess SST” and show the amount of the credit in the space to the left of the line. H and r block 1040ez   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. H and r block 1040ez How to claim refund of excess tier 2 RRTA. H and r block 1040ez   To claim a refund of tier 2 tax, use Form 843. H and r block 1040ez Be sure to attach a copy of all of your Forms W-2. H and r block 1040ez   See Worksheet 3-3 and the Instructions for Form 843, for more details. H and r block 1040ez Worksheet 3-1. H and r block 1040ez Excess Social Security—Nonrailroad Employees 1. H and r block 1040ez Add all social security tax withheld (but not more than  $7,049. H and r block 1040ez 40 for each employer). H and r block 1040ez This tax should be shown  in box 4 of your Forms W-2. H and r block 1040ez Enter the total here 1. H and r block 1040ez   2. H and r block 1040ez Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. H and r block 1040ez   3. H and r block 1040ez Add lines 1 and 2. H and r block 1040ez If $7,049. H and r block 1040ez 40 or less, stop here. H and r block 1040ez You cannot claim the credit 3. H and r block 1040ez   4. H and r block 1040ez Social security limit 4. H and r block 1040ez $7,049. H and r block 1040ez 40 5. H and r block 1040ez Excess. H and r block 1040ez Subtract line 4 from line 3 5. H and r block 1040ez   Worksheet 3-2. H and r block 1040ez Excess Social Security and Tier 1 RRTA—Railroad Employees 1. H and r block 1040ez Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. H and r block 1040ez 40 for each employer). H and r block 1040ez Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. H and r block 1040ez Enter the total here 1. H and r block 1040ez   2. H and r block 1040ez Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. H and r block 1040ez   3. H and r block 1040ez Add lines 1 and 2. H and r block 1040ez If $7,049. H and r block 1040ez 40 or less, stop here. H and r block 1040ez You cannot claim the credit 3. H and r block 1040ez   4. H and r block 1040ez Social security and tier 1 RRTA tax limit 4. H and r block 1040ez $7,049. H and r block 1040ez 40 5. H and r block 1040ez Excess. H and r block 1040ez Subtract line 4 from line 3 5. H and r block 1040ez   Worksheet 3-3. H and r block 1040ez Excess Tier 2 RRTA—Railroad Employees 1. H and r block 1040ez Add all tier 2 RRTA tax withheld (but not more than $3,709. H and r block 1040ez 20 for each employer). H and r block 1040ez Box 14 of your Forms W-2 should show tier 2 RRTA tax. H and r block 1040ez Enter the total here 1. H and r block 1040ez   2. H and r block 1040ez Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. H and r block 1040ez   3. H and r block 1040ez Add lines 1 and 2. H and r block 1040ez If $3,709. H and r block 1040ez 20 or less, stop here. H and r block 1040ez You cannot claim the credit. H and r block 1040ez 3. H and r block 1040ez   4. H and r block 1040ez Tier 2 RRTA tax limit 4. H and r block 1040ez $3,709. H and r block 1040ez 20 5. H and r block 1040ez Excess. H and r block 1040ez Subtract line 4 from line 3. H and r block 1040ez 5. H and r block 1040ez   Prev  Up  Next   Home   More Online Publications
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File a Retirement Plan Return or Report

Form 5500 Corner for the annual reports of an employee benefit plan:

  • 5500, Annual Return/Report of an Employee Benefit Plan
  • 5500-EZ, Annual Return of One-Participant Retirement Plan
  • 5500-SF, Short Form Annual Return/Report of Small Employee Benefit Plan
  • 8955-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits
  • 5558, Application of Extension of Time to File Certain Employee Plan Returns

Form 5330 Corner for excise tax returns

Form 8955-SSA Resources for reports on deferred vested benefits

Form 8822-B to report a change in identity of a plan's responsible party

All retirement plan forms and publications

Notices to plan participants

DOL and PBGC requirements

Determinations

Additional resources

 

Page Last Reviewed or Updated: 20-Mar-2014

The H And R Block 1040ez

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