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H And R Block 1040x

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H And R Block 1040x

H and r block 1040x 4. H and r block 1040x   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. H and r block 1040x However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. H and r block 1040x For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. H and r block 1040x This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. H and r block 1040x The student loan interest deduction is taken as an adjustment to income. H and r block 1040x This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). H and r block 1040x This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. H and r block 1040x Table 4-1. H and r block 1040x Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. H and r block 1040x Do not rely on this table alone. H and r block 1040x Refer to the text for complete details. H and r block 1040x Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. H and r block 1040x Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. H and r block 1040x Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. H and r block 1040x Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. H and r block 1040x Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). H and r block 1040x Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. H and r block 1040x It includes both required and voluntary interest payments. H and r block 1040x Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. H and r block 1040x Loans from the following sources are not qualified student loans. H and r block 1040x A related person. H and r block 1040x A qualified employer plan. H and r block 1040x Your dependent. H and r block 1040x   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. H and r block 1040x You can find more information about dependents in Publication 501. H and r block 1040x Exceptions. H and r block 1040x   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. H and r block 1040x An individual can be your dependent even if you are the dependent of another taxpayer. H and r block 1040x An individual can be your dependent even if the individual files a joint return with a spouse. H and r block 1040x An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). H and r block 1040x Reasonable period of time. H and r block 1040x   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. H and r block 1040x   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. H and r block 1040x The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. H and r block 1040x   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. H and r block 1040x Academic period. H and r block 1040x   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. H and r block 1040x In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. H and r block 1040x Eligible student. H and r block 1040x   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. H and r block 1040x Enrolled at least half-time. H and r block 1040x   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. H and r block 1040x   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. H and r block 1040x However, the standard may not be lower than any of those established by the U. H and r block 1040x S. H and r block 1040x Department of Education under the Higher Education Act of 1965. H and r block 1040x Related person. H and r block 1040x   You cannot deduct interest on a loan you get from a related person. H and r block 1040x Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. H and r block 1040x ), Your lineal descendants (children, grandchildren, etc. H and r block 1040x ), and Certain corporations, partnerships, trusts, and exempt organizations. H and r block 1040x Qualified employer plan. H and r block 1040x   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. H and r block 1040x Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. H and r block 1040x They include amounts paid for the following items. H and r block 1040x Tuition and fees. H and r block 1040x Room and board. H and r block 1040x Books, supplies, and equipment. H and r block 1040x Other necessary expenses (such as transportation). H and r block 1040x The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. H and r block 1040x Eligible educational institution. H and r block 1040x   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. H and r block 1040x S. H and r block 1040x Department of Education. H and r block 1040x It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. H and r block 1040x   Certain educational institutions located outside the United States also participate in the U. H and r block 1040x S. H and r block 1040x Department of Education's Federal Student Aid (FSA) programs. H and r block 1040x   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. H and r block 1040x   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. H and r block 1040x The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. H and r block 1040x    The educational institution should be able to tell you if it is an eligible educational institution. H and r block 1040x Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. H and r block 1040x Employer-provided educational assistance. H and r block 1040x See chapter 11, Employer-Provided Educational Assistance . H and r block 1040x Tax-free distribution of earnings from a Coverdell education savings account (ESA). H and r block 1040x See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. H and r block 1040x Tax-free distribution of earnings from a qualified tuition program (QTP). H and r block 1040x See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. H and r block 1040x U. H and r block 1040x S. H and r block 1040x savings bond interest that you exclude from income because it is used to pay qualified education expenses. H and r block 1040x See chapter 10, Education Savings Bond Program . H and r block 1040x The tax-free part of scholarships and fellowships. H and r block 1040x See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. H and r block 1040x Veterans' educational assistance. H and r block 1040x See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. H and r block 1040x Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. H and r block 1040x Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. H and r block 1040x Loan origination fee. H and r block 1040x   In general, this is a one-time fee charged by the lender when a loan is made. H and r block 1040x To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. H and r block 1040x A loan origination fee treated as interest accrues over the term of the loan. H and r block 1040x   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. H and r block 1040x If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. H and r block 1040x The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. H and r block 1040x A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. H and r block 1040x Example. H and r block 1040x In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. H and r block 1040x The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. H and r block 1040x Bill began making payments on his student loan in 2013. H and r block 1040x Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. H and r block 1040x Bill's loan is payable in 120 equal monthly payments. H and r block 1040x He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). H and r block 1040x Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. H and r block 1040x To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. H and r block 1040x Capitalized interest. H and r block 1040x   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. H and r block 1040x Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. H and r block 1040x No deduction for capitalized interest is allowed in a year in which no loan payments were made. H and r block 1040x Interest on revolving lines of credit. H and r block 1040x   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. H and r block 1040x See Qualified Education Expenses , earlier. H and r block 1040x Interest on refinanced student loans. H and r block 1040x   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. H and r block 1040x    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. H and r block 1040x Voluntary interest payments. H and r block 1040x   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. H and r block 1040x Example. H and r block 1040x The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. H and r block 1040x He began making payments as required. H and r block 1040x In September 2013, Roger enrolled in graduate school on a full-time basis. H and r block 1040x He applied for and was granted deferment of his loan payments while in graduate school. H and r block 1040x Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. H and r block 1040x Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. H and r block 1040x Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. H and r block 1040x To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. H and r block 1040x Example. H and r block 1040x In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. H and r block 1040x The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. H and r block 1040x The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. H and r block 1040x At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. H and r block 1040x The loan is payable over 60 months, with a payment of $200. H and r block 1040x 51 due on the first of each month, beginning November 2013. H and r block 1040x Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. H and r block 1040x However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). H and r block 1040x Payment Date   Payment   Stated Interest   Principal November 2013   $200. H and r block 1040x 51   $44. H and r block 1040x 27   $156. H and r block 1040x 24 December 2013   $200. H and r block 1040x 51   $43. H and r block 1040x 62   $156. H and r block 1040x 89 Totals   $401. H and r block 1040x 02   $87. H and r block 1040x 89   $313. H and r block 1040x 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. H and r block 1040x 89. H and r block 1040x Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). H and r block 1040x A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. H and r block 1040x Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. H and r block 1040x Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. H and r block 1040x 02 ($87. H and r block 1040x 89 + $10 + $303. H and r block 1040x 13). H and r block 1040x For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. H and r block 1040x She also will apply the remaining amount of capitalized interest ($625 − $303. H and r block 1040x 13 = $321. H and r block 1040x 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. H and r block 1040x Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. H and r block 1040x Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. H and r block 1040x Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. H and r block 1040x Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. H and r block 1040x For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. H and r block 1040x When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. H and r block 1040x Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. H and r block 1040x Your filing status is any filing status except married filing separately. H and r block 1040x No one else is claiming an exemption for you on his or her tax return. H and r block 1040x You are legally obligated to pay interest on a qualified student loan. H and r block 1040x You paid interest on a qualified student loan. H and r block 1040x Claiming an exemption for you. H and r block 1040x   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. H and r block 1040x Example 1. H and r block 1040x During 2013, Josh paid $600 interest on his qualified student loan. H and r block 1040x Only he is legally obligated to make the payments. H and r block 1040x No one claimed an exemption for Josh for 2013. H and r block 1040x Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. H and r block 1040x Example 2. H and r block 1040x During 2013, Jo paid $1,100 interest on her qualified student loan. H and r block 1040x Only she is legally obligated to make the payments. H and r block 1040x Jo's parents claimed an exemption for her on their 2013 tax return. H and r block 1040x In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. H and r block 1040x Interest paid by others. H and r block 1040x   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. H and r block 1040x Example 1. H and r block 1040x Darla obtained a qualified student loan to attend college. H and r block 1040x After Darla's graduation from college, she worked as an intern for a nonprofit organization. H and r block 1040x As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. H and r block 1040x This payment was treated as additional compensation and reported in box 1 of her Form W-2. H and r block 1040x Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. H and r block 1040x Example 2. H and r block 1040x Ethan obtained a qualified student loan to attend college. H and r block 1040x After graduating from college, the first monthly payment on his loan was due in December. H and r block 1040x As a gift, Ethan's mother made this payment for him. H and r block 1040x No one is claiming a dependency exemption for Ethan on his or her tax return. H and r block 1040x Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. H and r block 1040x No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). H and r block 1040x Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. H and r block 1040x However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. H and r block 1040x You can use Worksheet 4-1. H and r block 1040x Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. H and r block 1040x Form 1098-E. H and r block 1040x   To help you figure your student loan interest deduction, you should receive Form 1098-E. H and r block 1040x Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. H and r block 1040x   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. H and r block 1040x Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. H and r block 1040x However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. H and r block 1040x See Allocating Payments Between Interest and Principal , earlier. H and r block 1040x    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. H and r block 1040x The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. H and r block 1040x Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). H and r block 1040x You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). H and r block 1040x Modified adjusted gross income (MAGI). H and r block 1040x   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. H and r block 1040x However, as discussed below, there may be other modifications. H and r block 1040x Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. H and r block 1040x Table 4-2. H and r block 1040x Effect of MAGI on Student Loan Interest Deduction IF your filing status is. H and r block 1040x . H and r block 1040x . H and r block 1040x AND your MAGI is. H and r block 1040x . H and r block 1040x . H and r block 1040x THEN your student loan interest deduction is. H and r block 1040x . H and r block 1040x . H and r block 1040x single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. H and r block 1040x more than $60,000  but less than $75,000 reduced because of the phaseout. H and r block 1040x $75,000 or more eliminated by the phaseout. H and r block 1040x married filing joint return not more than $125,000 not affected by the phaseout. H and r block 1040x more than $125,000 but less than $155,000 reduced because of the phaseout. H and r block 1040x $155,000 or more eliminated by the phaseout. H and r block 1040x MAGI when using Form 1040A. H and r block 1040x   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). H and r block 1040x MAGI when using Form 1040. H and r block 1040x   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. H and r block 1040x MAGI when using Form 1040NR. H and r block 1040x   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). H and r block 1040x MAGI when using Form 1040NR-EZ. H and r block 1040x   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). H and r block 1040x Phaseout. H and r block 1040x   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. H and r block 1040x To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. H and r block 1040x The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). H and r block 1040x The denominator is $15,000 ($30,000 in the case of a joint return). H and r block 1040x Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. H and r block 1040x Example 1. H and r block 1040x During 2013 you paid $800 interest on a qualified student loan. H and r block 1040x Your 2013 MAGI is $145,000 and you are filing a joint return. H and r block 1040x You must reduce your deduction by $533, figured as follows. H and r block 1040x   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). H and r block 1040x Example 2. H and r block 1040x The facts are the same as in Example 1 except that you paid $2,750 interest. H and r block 1040x Your maximum deduction for 2013 is $2,500. H and r block 1040x You must reduce your maximum deduction by $1,667, figured as follows. H and r block 1040x   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). H and r block 1040x Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. H and r block 1040x However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. H and r block 1040x Student Loan Interest Deduction Worksheet at the end of this chapter. H and r block 1040x Claiming the Deduction The student loan interest deduction is an adjustment to income. H and r block 1040x To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). H and r block 1040x Worksheet 4-1. H and r block 1040x Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. H and r block 1040x Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. H and r block 1040x 1. H and r block 1040x Enter the total interest you paid in 2013 on qualified student loans. H and r block 1040x Do not enter  more than $2,500 1. H and r block 1040x   2. H and r block 1040x Enter the amount from Form 1040, line 22 2. H and r block 1040x       3. H and r block 1040x Enter the total of the amounts from Form 1040,  lines 23 through 32 3. H and r block 1040x           4. H and r block 1040x Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. H and r block 1040x           5. H and r block 1040x Add lines 3 and 4 5. H and r block 1040x       6. H and r block 1040x Subtract line 5 from line 2 6. H and r block 1040x       7. H and r block 1040x Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. H and r block 1040x       8. H and r block 1040x Enter any foreign housing deduction (Form 2555, line 50) 8. H and r block 1040x       9. H and r block 1040x Enter the amount of income from Puerto Rico you are excluding 9. H and r block 1040x       10. H and r block 1040x Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. H and r block 1040x       11. H and r block 1040x Add lines 6 through 10. H and r block 1040x This is your modified adjusted gross income 11. H and r block 1040x   12. H and r block 1040x Enter the amount shown below for your filing status 12. H and r block 1040x     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. H and r block 1040x Is the amount on line 11 more than the amount on line 12?       □ No. H and r block 1040x Skip lines 13 and 14, enter -0- on line 15, and go to line 16. H and r block 1040x       □ Yes. H and r block 1040x Subtract line 12 from line 11 13. H and r block 1040x   14. H and r block 1040x Divide line 13 by $15,000 ($30,000 if married filing jointly). H and r block 1040x Enter the result as a decimal  (rounded to at least three places). H and r block 1040x If the result is 1. H and r block 1040x 000 or more, enter 1. H and r block 1040x 000 14. H and r block 1040x . H and r block 1040x 15. H and r block 1040x Multiply line 1 by line 14 15. H and r block 1040x   16. H and r block 1040x Student loan interest deduction. H and r block 1040x Subtract line 15 from line 1. H and r block 1040x Enter the result here  and on Form 1040, line 33. H and r block 1040x Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. H and r block 1040x ) 16. H and r block 1040x   Prev  Up  Next   Home   More Online Publications
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Halloween

On Halloween—October 31—many American children dress up in funny or scary costumes and go "trick or treating" by knocking on doors in their neighborhood. The neighbors are expected to respond by giving them candy or other small gifts. Children and adults also might celebrate Halloween with costume parties.


Halloween Safety

  • Child Pedestrian Safety on Halloween
    Children are four times more likely to be in fatal pedestrian accidents on Halloween than on any other night of the year.
  • Decorative Contact Lenses – How to Buy Them Safely
    Decorative contact lenses are prescription devices that should only be purchased from authorized distributors. Using over-the-counter lenses could lead to eye damage or even blindness. Learn how to buy and use decorative contact lenses safely.
  • Halloween Food Safety
    Party food safety advice from the manager of the USDA Meat and Poultry Hotline.
  • Halloween Food Safety Tips
    Steps to help your children have a safe Halloween, and tips for Halloween parties, from the U.S. Food and Drug Administration.
  • Halloween Health and Safety Tips
    Tips to help make the festivities fun and safe for trick-or-treaters and party guests.
  • Halloween Safety Tips
    Stay safe this Halloween with safety tips from the U.S. Consumer Product Safety Commission. (PDF)
  • Makeup Safety
    Help keep your fun from leaving you with a rash, swollen eyelids, or other grief.
  • Reduce Halloween Candy Overload
    Do you want to stop children from eating too much candy this Halloween? The U.S. Department of Health and Human Services offers tips—like giving out stickers, toys, or bubbles instead of candy, and trading a toy or extra allowance for your children's candy.
  • Stay Safe and Healthy This Halloween
    Ideas for safe costumes, healthy treats, safe trick-or-treating, and staying active this Halloween, from the Centers for Disease Control and Prevention.

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Halloween Facts and Fun

  • Halloween Around the World
    Festivals commemorating the dead can be found in many cultures. Learn more from the National Endowment for the Humanities.
  • Halloween at the White House
    Photos of White House Halloween festivities from years past.
  • Halloween by the Numbers
    How many millions of pounds of pumpkins are produced each year in the U.S.? And how many pounds of candy does an American eat annually? The U.S. Census Department knows.
  • Halloween Capital of the World
    Did you know that Halloween has a capital? Find out where, from the Library of Congress.

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Especially for Kids

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History of Halloween

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Halloween Recipes

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The H And R Block 1040x

H and r block 1040x 20. H and r block 1040x   Deducción Estándar Table of Contents Qué Hay de Nuevo Introduction Cantidad de la Deducción Estándar Deducción Estándar para DependientesDefinición del ingreso del trabajo. H and r block 1040x Quién Debe Detallar las DeduccionesCuándo detallar las deducciones. H and r block 1040x Personas casadas que presentan la declaración por separado. H and r block 1040x Qué Hay de Nuevo Aumento de la deducción estándar. H and r block 1040x  La deducción estándar para ciertos contribuyentes que no detallen sus deducciones en el Anexo A del Formulario 1040 es mayor en el año 2013 de lo que fue en el año 2012. H and r block 1040x La cantidad de la deducción depende de su estado civil para efectos de la declaración. H and r block 1040x Puede utilizar las Tablas de Deducción Estándar para el año 2013 en este capítulo para calcular la deducción estándar. H and r block 1040x Introduction Este capítulo trata sobre los siguientes temas: Cómo calcular la cantidad de su deducción estándar. H and r block 1040x La deducción estándar para dependientes. H and r block 1040x Quién debe detallar las deducciones. H and r block 1040x La mayoría de los contribuyentes tienen la opción de tomar la deducción estándar o detallar sus deducciones. H and r block 1040x Si tene la opción, puede utilizar el método que resulte en la cantidad menor de impuestos. H and r block 1040x La deducción estándar es una cantidad en dólares que reduce su ingreso tributable. H and r block 1040x La deducción estándar es un beneficio que, para muchos contribuyentes, elimina la necesidad de detallar deducciones, tales como gastos médicos, aportaciones hechas a obras caritativas, e impuestos, en el Anexo A del Formulario 1040. H and r block 1040x La deducción estándar es mayor para los contribuyentes que: Tengan 65 años de edad o más o Sean ciegos. H and r block 1040x Usted se beneficia de la deducción estándar si ésta es mayor que el total de las deducciones detalladas permisibles. H and r block 1040x Personas que no reúnen los requisitos para la deducción estándar. H and r block 1040x   Su deducción estándar es cero y debe detallar todas las deducciones que tenga si: Su estado civil para efectos de la declaración es casado que presenta la declaración por separado y su cónyuge detalla las deducciones en su propia declaración, Presenta una declaración de impuestos para un año tributario corto debido a un cambio en su período contable anual, o Es extranjero no residente o extranjero con doble residencia durante el año. H and r block 1040x Se le considera extranjero con doble residencia si tuvo estatus de ambos extranjero no residente y extranjero residente durante el año. H and r block 1040x Nota. H and r block 1040x Si es extranjero no residente que está casado con un ciudadano estadounidense o es residente extranjero al final del año, puede elegir ser tratado como residente estadounidense. H and r block 1040x Vea la Publicación 519, U. H and r block 1040x S. H and r block 1040x Tax Guide for Aliens (Guía sobre los impuestos federales estadounidenses para extranjeros), en inglés. H and r block 1040x Si elige esta opción, puede tomar la deducción estándar. H and r block 1040x Si alguna exención suya puede ser reclamada en la declaración de impuestos de otra persona (tal como la declaración de sus padres), es posible que su deducción estándar sea limitada. H and r block 1040x Vea Deducción Estándar para Dependientes , más adelante. H and r block 1040x Cantidad de la Deducción Estándar La cantidad de la deducción estándar depende de su estado civil para efectos de la declaración, si tiene 65 años de edad o más o es ciego, y si otro contribuyente puede reclamar una exención por usted. H and r block 1040x Generalmente, las cantidades de deducción estándar se ajustan cada año, conforme a la inflación. H and r block 1040x La cantidad de la deducción estándar para la mayoría de los contribuyentes se muestra en la Tabla 20-1. H and r block 1040x Declaración final de un fallecido. H and r block 1040x   La deducción estándar para la declaración final de impuestos de un fallecido es igual a la que hubiese sido si el fallecido hubiese seguido con vida. H and r block 1040x No obstante, si el fallecido no tenía 65 años de edad o más al morir, no puede reclamar la deducción estándar más alta, concedida por cumplir esa edad. H and r block 1040x Deducción Estándar Más Alta por Edad (65 Años de Edad o Más) Si tiene 65 años de edad o más el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H and r block 1040x Se considera que tiene 65 años de edad el día antes de cumplir sus 65 años. H and r block 1040x Por lo tanto, puede tomar una deducción estándar más alta para el año 2013 si nació antes del 2 de enero de 1949. H and r block 1040x Utilice la Tabla 20-2 para calcular la cantidad de la deducción estándar. H and r block 1040x Deducción Estándar Más Alta por Ceguera Si es ciego en el último día del año y no detalla sus deducciones, tiene derecho a una deducción estándar más alta. H and r block 1040x No está totalmente ciego. H and r block 1040x   Si no está totalmente ciego, tiene que obtener una declaración certificada de un oftalmólogo u optometrista que indique que: Aún cuando tiene sus espejuelos o lentes de contacto puestos, su ojo mejor no registra una cifra de vista mejor que el 20/200 o Su campo visual es de 20 grados o menos. H and r block 1040x   Si es poco probable que la condición de su vista vaya a mejorar más allá de estos límites, dicha declaración debería estipular este hecho. H and r block 1040x Tiene que guardar esta declaración con sus registros. H and r block 1040x   Si su vista se puede corregir más allá de estos límites únicamente con lentes de contacto que sólo pueda usar durante un corto lapso de tiempo debido a dolor, infección o úlceras, usted puede tomar la deducción estándar más alta por ceguera si reúne los demás requisitos. H and r block 1040x Cónyuge de 65 Años o Más o Ciego Puede tomar la deducción estándar mayor si su cónyuge tiene 65 años o más de edad o está ciego y: Ustedes presentan una declaración conjunta o Usted presenta una declaración separada y reclama una exención por su cónyuge porque el mismo no tuvo ningún ingreso bruto; y otro contribuyente no pudo haber reclamado a su cónyuge como dependiente. H and r block 1040x No puede tomar la deducción estándar más alta por una persona que no sea usted o su cónyuge. H and r block 1040x Ejemplos Los siguientes ejemplos muestran cómo determinar su deducción estándar utilizando la Tabla 20-1 y 20-2. H and r block 1040x Ejemplo 1. H and r block 1040x Carlos, de 46 años de edad, y Ana, de 33 años de edad, presentan una declaración conjunta en el año 2013. H and r block 1040x Ninguno de los dos es ciego ni puede ser reclamado como dependiente. H and r block 1040x Ellos optan por no detallar sus deducciones. H and r block 1040x Ellos utilizan la Tabla 20-1. H and r block 1040x La deducción estándar para ambos es $12,200. H and r block 1040x Ejemplo 2. H and r block 1040x Los datos son los mismos que en el Ejemplo 1, salvo que Carlos está ciego al final del año 2013. H and r block 1040x Carlos y Ana utilizan la Tabla 20-2. H and r block 1040x La deducción estándar para ambos es $13,400. H and r block 1040x Ejemplo 3. H and r block 1040x Roberto y María presentan una declaración conjunta para 2013. H and r block 1040x Los dos son mayores de 65 años de edad. H and r block 1040x Ninguno de los dos es ciego y ninguno de los dos puede ser reclamado como dependiente. H and r block 1040x Si ellos no detallan las deducciones, utilizan la Tabla 20-2. H and r block 1040x Su deducción estándar es $14,600. H and r block 1040x Deducción Estándar para Dependientes La deducción estándar de una persona quien otra persona puede reclamar como dependiente en su declaración de impuestos suele limitarse a la cantidad siguiente que sea mayor: $1,000 o El ingreso del trabajo de la persona para el año, más $350 (pero no en exceso de la cantidad normal de la deducción estándar, generalmente $6,100). H and r block 1040x Sin embargo, la deducción estándar podría ser más alta si la persona tiene 65 años de edad o más o si es ciego. H and r block 1040x Si alguna exención suya (o de su cónyuge si presentan una declaración conjunta) se puede reclamar en la declaración de impuestos de otra persona, utilice la Tabla 20-3 para determinar su deducción estándar. H and r block 1040x Definición del ingreso del trabajo. H and r block 1040x   El ingreso del trabajo corresponde a salarios, sueldos, propinas, honorarios por servicios profesionales y otras cantidades recibidas como pagos por trabajo que usted de hecho realiza. H and r block 1040x    Para propósitos de la deducción estándar, el ingreso del trabajo también incluye toda parte de una beca de estudios o de una beca de desarrollo profesional que usted tenga que incluir en el ingreso bruto. H and r block 1040x Vea Becas de estudios y becas de desarrollo profesional en el capítulo 12, para más información sobre qué se considera una beca de estudios o una beca de desarrollo profesional. H and r block 1040x Ejemplo 1. H and r block 1040x Miguel es soltero. H and r block 1040x Sus padres reclaman una exención por él en su declaración de impuestos del año 2013. H and r block 1040x Tiene ingresos de intereses de $780 y un salario de $150. H and r block 1040x No tiene deducciones detalladas. H and r block 1040x Miguel utiliza la Tabla 20-3 para calcular su deducción estándar. H and r block 1040x Él anota $150 (su ingreso del trabajo) en la línea 1, $500 ($150 + $350) en la línea 3, $1,000 (la cantidad mayor entre $500 y $1,000) en la línea 5, y $6,100 en la línea 6. H and r block 1040x Su deducción estándar, la cual se anota en la línea 7a, es de $1,000 (la cantidad menor entre $1,000 y $6,100). H and r block 1040x Ejemplo 2. H and r block 1040x José, un estudiante universitario a tiempo completo con 22 años de edad, puede ser reclamado como dependiente en la declaración de impuestos del año 2013 de sus padres. H and r block 1040x José está casado y presenta una declaración por separado. H and r block 1040x Su esposa no detalla sus deducciones en su declaración. H and r block 1040x José tiene ingresos de intereses de $1,500 y un salario de $3,800. H and r block 1040x Él no tiene deducciones detalladas. H and r block 1040x José utiliza la Tabla 20-3 para calcular su deducción estándar. H and r block 1040x Él anota su ingreso de trabajo de $3,800 en la línea 1. H and r block 1040x Él suma las líneas 1 y 2 y anota $4,150 en la línea 3. H and r block 1040x En la línea 5, él anota $4,150, la cantidad mayor entre las líneas 3 y 4. H and r block 1040x Ya que José está casado y presenta una declaración por separado, él anota $6,100 en la línea 6. H and r block 1040x En la línea 7a, él anota $4,150, como su deducción estándar, porque es menos de $6,100, la cantidad en la línea 6. H and r block 1040x Ejemplo 3. H and r block 1040x Carla, que es soltera, puede ser reclamada como dependiente en la declaración de impuestos del año 2013 de sus padres. H and r block 1040x Tiene 18 años de edad y es ciega. H and r block 1040x Tiene ingresos de intereses de $1,300 y un salario de $2,900. H and r block 1040x Ella no tiene deducciones detalladas. H and r block 1040x Carla consulta la Tabla 20-3 para encontrar su deducción estándar. H and r block 1040x Ella anota su salario de $2,900 en la línea 1. H and r block 1040x Suma las líneas 1 y 2 y anota $3,250 en la línea 3. H and r block 1040x En la línea 5, anota $3,250, la mayor entre las líneas 3 y 4. H and r block 1040x Ya que ella es soltera, Carla anota $6,100 en la línea 6. H and r block 1040x Anota $3,250 en la línea 7a. H and r block 1040x Esta es la menor entre las cantidades de las líneas 5 y 6. H and r block 1040x Ya que ella marcó el recuadro en la parte superior de la hoja, ella anota $1,500 en la línea 7b. H and r block 1040x Luego, suma las cantidades de las líneas 7a y 7b y anota su deducción estándar de $4,750 en la línea 7c. H and r block 1040x Ejemplo 4. H and r block 1040x Edgardo es soltero. H and r block 1040x Sus padres pueden reclamar una exención por él en su declaración del 2013. H and r block 1040x Su salario es de $7,000, tiene ingresos por intereses de $500, y pérdida de negocio de $3,000. H and r block 1040x Él no tiene deducciones detalladas. H and r block 1040x Edgardo utiliza la Tabla 20-3 para calcular su deducción estándar. H and r block 1040x Él anota $4,000 ($7,000 - $ 3,000) en la línea 1. H and r block 1040x Suma las líneas 1 y 2 y anota $4,350 en la línea 3. H and r block 1040x En la línea 5, anota $4,350, la cantidad mayor entre las líneas 3 y 4. H and r block 1040x Ya que él es soltero, Edgardo anota $6,100 en la línea 6. H and r block 1040x En la línea 7a, anota $4,350 como su deducción estándar porque es menor de $6,100, la cantidad que fue anotada en la línea 6. H and r block 1040x Quién Debe Detallar las Deducciones Debe detallar las deducciones si el total de las mismas es mayor que la cantidad de la deducción estándar. H and r block 1040x Además, debe detallar las deducciones si no reúne los requisitos para la deducción estándar, según se explicó anteriormente bajo Personas que no reúnen los requisitos para la deducción estándar . H and r block 1040x Debe calcular primero las deducciones detalladas y comparar aquella cantidad con su deducción estándar para asegurarse de estar utilizando el método que le brinda el mayor beneficio. H and r block 1040x Puede estar sujeto a un límite en algunas de sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $250,000 si es soltero ($275,000 si es cabeza de familia, $300,000 si es casado que presenta una declaración conjunta o viudo(a) que reúne los requisitos; o $150,000 si es casado que presenta la declaración por separado). H and r block 1040x Vea el capítulo 29 o las instrucciones para el Anexo A (Formulario 1040) para más información sobre cómo calcular la cantidad exacta de sus deducciones detalladas. H and r block 1040x Cuándo detallar las deducciones. H and r block 1040x   Es posible que le convenga detallar sus deducciones en el Anexo A (Formulario 1040) si usted: No reúne los requisitos para la deducción estándar o la cantidad que puede reclamar está limitada, Tuvo gastos médicos o dentales cuantiosos que no fueron cubiertos por su seguro durante el año, Pagó intereses e impuestos sobre su vivienda, Tuvo gastos de negocio del empleado cuantiosos que no fueron reembolsados por su empleador u otras deducciones misceláneas, Tuvo pérdidas por hechos fortuitos o por robo cuantiosas que no fueron cubiertas por su seguro, Hizo aportaciones cuantiosas a instituciones de caridad calificadas, o Tiene deducciones detalladas cuyo total es mayor que la deducción estándar a la que, por lo demás, tiene derecho. H and r block 1040x Estas deducciones se explican en los capítulos 21 al 28. H and r block 1040x   Si decide detallar las deducciones, complete el Anexo A y adjúntelo a su Formulario 1040. H and r block 1040x Anote la cantidad de la línea 29 del Anexo A en la línea 40 del Formulario 1040. H and r block 1040x Puede optar por detallar las deducciones para impuestos estatales u otros propósitos. H and r block 1040x   Aun si sus deducciones detalladas son menos que su deducción estándar, puede optar por detallar sus deducciones en la declaración de impuestos federales en vez de tomar la deducción estándar. H and r block 1040x Es posible que le convenga hacer esto si, por ejemplo, el beneficio tributario de detallar sus deducciones en la declaración de impuestos estatales es mayor que el beneficio tributario que pierde si no toma la deducción estándar en la declaración de impuestos federales. H and r block 1040x Para elegir esta opción, tiene que marcar el recuadro de la línea 30 del Anexo A. H and r block 1040x Si cambia de idea. H and r block 1040x   Si no detalla las deducciones y más tarde se da cuenta de que debió haberlas detallado –o si detalla las deducciones y más tarde se da cuenta de que no debió haberlo hecho– puede cambiar su declaración de impuestos presentando el Formulario 1040X, Amended U. H and r block 1040x S. H and r block 1040x Individual Income Tax Return (Declaración enmendada del impuesto federal sobre el ingreso personal en los Estados Unidos), en inglés. H and r block 1040x Vea Declaraciones Enmendadas y Solicitudes de Reembolso en el capítulo 1 para más información sobre las declaraciones enmendadas. H and r block 1040x Personas casadas que presentan la declaración por separado. H and r block 1040x   Puede cambiar de método para tomar deducciones sólo si usted y su cónyuge hacen los mismos cambios. H and r block 1040x Cada uno de los dos tienen que presentar una autorización para permitir la determinación de impuestos adicionales que cualquiera de ustedes pueda adeudar como resultado de dicho cambio. H and r block 1040x    Usted y su cónyuge pueden utilizar el método que les resulte en el total de impuestos más bajo, aunque uno de ustedes quizá pague más impuestos de los que hubiera pagado al utilizar el otro método. H and r block 1040x Tanto usted como su cónyuge tienen que utilizar el mismo método para reclamar deducciones. H and r block 1040x Si uno de ustedes detalla sus deducciones, el otro debe detallar sus deducciones también, porque él o ella no reunirá los requisitos para la deducción estándar. H and r block 1040x Vea Personas que no reúnen los requisitos para la deduccón estándar , anteriormente. H and r block 1040x Tablas de Deducción Estándar para el 2013 Si usted es casado que presenta la declaración por separado y su cónyuge detalla las deducciones, o si usted es extranjero con doble residencia, no puede tomar la deducción estándar aunque haya nacido antes del 2 de enero de 1949 o sea ciego. H and r block 1040x Tabla 20-1. H and r block 1040x Tabla de Deducción Estándar para la Mayoría de las Personas* Si su estado civil para efectos de la  declaración es Entonces su  deducción  estándar es: Soltero o casado que presenta la declaración por separado $6,100 Casado que presenta la declaración conjunta o viudo(a) que reúne los requisitos con hijo dependiente 12,200 Cabeza de familia 8,950 * No utilice esta tabla si nació antes del 2 de enero de 1949, o es ciego, o si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H and r block 1040x En vez de ésta, utilice la Tabla 20-2 ó 20-3. H and r block 1040x Tabla 20-2. H and r block 1040x Tabla de la Deducción Estándar para Personas que Nacieron Antes del 2 de enero de 1949 o que sean ciegas* Marque el número correcto de recuadros siguientes. H and r block 1040x Luego pase a la tabla. H and r block 1040x Usted: Nació antes del  2 de enero de 1949□ Es ciego□ Su cónyuge, si reclama  una exención por él o ella: Nació antes del  2 de enero de 1949 □ Es ciego□ Número total de recuadros que marcó   SI su estado civil para   efectos de la  declaración es Y el número en el  recuadro de arriba es ENTONCES su deducción  estándar es: Soltero 1 $7,600   2 9,100 Casado que presenta la 1 $13,400 declaración conjunta o 2 14,600 viudo(a) que reúne los requisitos 3 15,800 con hijo dependiente 4 17,000 Casado que presenta 1 $7,300 la declaración por separado 2 8,500   3 9,700   4 10,900 Cabeza de familia 1 $10,450   2 11,950 *Si alguien más puede reclamar una exención por usted (o su cónyuge, si presenta la declaración conjunta), utilice la tabla 20-3, en vez de ésta. H and r block 1040x Tabla 20-3. H and r block 1040x Tabla de Deducción Estándar para Dependientes Utilice esta hoja de trabajo sólo si alguien más puede reclamar una exención por usted (o por su cónyuge, si es casado que presenta la declaración conjuntamente). H and r block 1040x Marque el número correcto de recuadros más abajo. H and r block 1040x Luego pase a la hoja de trabajo. H and r block 1040x Usted:   Nació antes del 2 de enero de 1949 □ Es ciego □ Su cónyuge, si reclama una exención por él o ella: Nació antes del 2 de enero de 1949 □ Es ciego □ Número total de recuadros que marcó 1. H and r block 1040x Anote su ingreso del trabajo (definido más abajo). H and r block 1040x Si no tiene ninguno, anote -0-. H and r block 1040x 1. H and r block 1040x   2. H and r block 1040x Cantidad adicional. H and r block 1040x 2. H and r block 1040x $350 3. H and r block 1040x Sume las líneas 1 y 2. H and r block 1040x 3. H and r block 1040x   4. H and r block 1040x Deducción estándar mínima. H and r block 1040x 4. H and r block 1040x $1,000 5. H and r block 1040x De las líneas 3 ó 4, anote la cantidad mayor. H and r block 1040x 5. H and r block 1040x   6. H and r block 1040x Anote una de las cantidades siguientes según su estado civil para efectos de la declaración. H and r block 1040x Soltero o Casado que presenta la declaración por separado—$6,100 Casado que presenta la declaración conjunta—$12,200 Cabeza de familia—$8,950 6. H and r block 1040x   7. H and r block 1040x Deducción estándar. H and r block 1040x         a. H and r block 1040x De las líneas 5 ó 6, anote la cantidad que sea menor. H and r block 1040x Si nació después del 1 de enero de 1949, y no es ciego, pare. H and r block 1040x Ésta es su deducción estándar. H and r block 1040x De lo contrario, pase a la línea 7b. H and r block 1040x 7a. H and r block 1040x     b. H and r block 1040x Si nació antes del 2 de enero de 1949, o si es ciego, multiplique $1,500 ($1,200 si es casado) por la cifra en la línea de arriba. H and r block 1040x 7b. H and r block 1040x     c. H and r block 1040x Sume las líneas 7a y 7b. H and r block 1040x Ésta es su deducción estándar para el año 2013. H and r block 1040x 7c. H and r block 1040x   El ingreso del trabajo incluye salarios, sueldos, propinas, honorarios por servicios profesionales y otras remuneraciones recibidas por servicios personales que usted prestó. H and r block 1040x También incluye toda cantidad recibida por concepto de beca que deba incluir en sus ingresos. H and r block 1040x Prev  Up  Next   Home   More Online Publications