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Hnrblock Free Tax Form

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Hnrblock Free Tax Form

Hnrblock free tax form 15. Hnrblock free tax form   Selling Your Home Table of Contents Reminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Hnrblock free tax form More information. Hnrblock free tax form Special SituationsException for sales to related persons. Hnrblock free tax form Recapturing (Paying Back) a Federal Mortgage Subsidy Reminder Home sold with undeducted points. Hnrblock free tax form  If you have not deducted all the points you paid to secure a mortgage on your old home, you may be able to deduct the remaining points in the year of the sale. Hnrblock free tax form See Mortgage ending early under Points in chapter 23. Hnrblock free tax form Introduction This chapter explains the tax rules that apply when you sell your main home. Hnrblock free tax form In most cases, your main home is the one in which you live most of the time. Hnrblock free tax form If you sold your main home in 2013, you may be able to exclude from income any gain up to a limit of $250,000 ($500,000 on a joint return in most cases). Hnrblock free tax form See Excluding the Gain , later. Hnrblock free tax form Generally, if you can exclude all the gain, you do not need to report the sale on your tax return. Hnrblock free tax form If you have gain that cannot be excluded, it is taxable. Hnrblock free tax form Report it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040). Hnrblock free tax form You may also have to complete Form 4797, Sales of Business Property. Hnrblock free tax form See Reporting the Sale , later. Hnrblock free tax form If you have a loss on the sale, you generally cannot deduct it on your return. Hnrblock free tax form However, you may need to report it. Hnrblock free tax form See Reporting the Sale , later. Hnrblock free tax form The following are main topics in this chapter. Hnrblock free tax form Figuring gain or loss. Hnrblock free tax form Basis. Hnrblock free tax form Excluding the gain. Hnrblock free tax form Ownership and use tests. Hnrblock free tax form Reporting the sale. Hnrblock free tax form Other topics include the following. Hnrblock free tax form Business use or rental of home. Hnrblock free tax form Recapturing a federal mortgage subsidy. Hnrblock free tax form Useful Items - You may want to see: Publication 523 Selling Your Home 530 Tax Information for Homeowners 547 Casualties, Disasters, and Thefts Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 982 Reduction of Tax Attributes Due to Discharge of Indebtedness 8828 Recapture of Federal Mortgage Subsidy 8949 Sales and Other Dispositions of Capital Assets Main Home This section explains the term “main home. Hnrblock free tax form ” Usually, the home you live in most of the time is your main home and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Hnrblock free tax form To exclude gain under the rules of this chapter, you in most cases must have owned and lived in the property as your main home for at least 2 years during the 5-year period ending on the date of sale. Hnrblock free tax form Land. Hnrblock free tax form   If you sell the land on which your main home is located, but not the house itself, you cannot exclude any gain you have from the sale of the land. Hnrblock free tax form However, if you sell vacant land used as part of your main home and that is adjacent to it, you may be able to exclude the gain from the sale under certain circumstances. Hnrblock free tax form See Vacant land under Main Home in Publication 523 for more information. Hnrblock free tax form Example. Hnrblock free tax form You buy a piece of land and move your main home to it. Hnrblock free tax form Then you sell the land on which your main home was located. Hnrblock free tax form This sale is not considered a sale of your main home, and you cannot exclude any gain on the sale of the land. Hnrblock free tax form More than one home. Hnrblock free tax form   If you have more than one home, you can exclude gain only from the sale of your main home. Hnrblock free tax form You must include in income gain from the sale of any other home. Hnrblock free tax form If you have two homes and live in both of them, your main home is ordinarily the one you live in most of the time during the year. Hnrblock free tax form Example 1. Hnrblock free tax form You own two homes, one in New York and one in Florida. Hnrblock free tax form From 2009 through 2013, you live in the New York home for 7 months and in the Florida residence for 5 months of each year. Hnrblock free tax form In the absence of facts and circumstances indicating otherwise, the New York home is your main home. Hnrblock free tax form You would be eligible to exclude the gain from the sale of the New York home but not of the Florida home in 2013. Hnrblock free tax form Example 2. Hnrblock free tax form You own a house, but you live in another house that you rent. Hnrblock free tax form The rented house is your main home. Hnrblock free tax form Example 3. Hnrblock free tax form You own two homes, one in Virginia and one in New Hampshire. Hnrblock free tax form In 2009 and 2010, you lived in the Virginia home. Hnrblock free tax form In 2011 and 2012, you lived in the New Hampshire home. Hnrblock free tax form In 2013, you lived again in the Virginia home. Hnrblock free tax form Your main home in 2009, 2010, and 2013 is the Virginia home. Hnrblock free tax form Your main home in 2011 and 2012 is the New Hampshire home. Hnrblock free tax form You would be eligible to exclude gain from the sale of either home (but not both) in 2013. Hnrblock free tax form Property used partly as your main home. Hnrblock free tax form   If you use only part of the property as your main home, the rules discussed in this publication apply only to the gain or loss on the sale of that part of the property. Hnrblock free tax form For details, see Business Use or Rental of Home , later. Hnrblock free tax form Figuring Gain or Loss To figure the gain or loss on the sale of your main home, you must know the selling price, the amount realized, and the adjusted basis. Hnrblock free tax form Subtract the adjusted basis from the amount realized to get your gain or loss. Hnrblock free tax form     Selling price     − Selling expenses       Amount realized       Amount realized     − Adjusted basis       Gain or loss   Selling Price The selling price is the total amount you receive for your home. Hnrblock free tax form It includes money and the fair market value of any other property or any other services you receive and all notes, mortgages or other debts assumed by the buyer as part of the sale. Hnrblock free tax form Payment by employer. Hnrblock free tax form   You may have to sell your home because of a job transfer. Hnrblock free tax form If your employer pays you for a loss on the sale or for your selling expenses, do not include the payment as part of the selling price. Hnrblock free tax form Your employer will include it as wages in box 1 of your Form W-2, and you will include it in your income on Form 1040, line 7. Hnrblock free tax form Option to buy. Hnrblock free tax form   If you grant an option to buy your home and the option is exercised, add the amount you receive for the option to the selling price of your home. Hnrblock free tax form If the option is not exercised, you must report the amount as ordinary income in the year the option expires. Hnrblock free tax form Report this amount on Form 1040, line 21. Hnrblock free tax form Form 1099-S. Hnrblock free tax form   If you received Form 1099-S, Proceeds From Real Estate Transactions, box 2 (Gross proceeds) should show the total amount you received for your home. Hnrblock free tax form   However, box 2 will not include the fair market value of any services or property other than cash or notes you received or will receive. Hnrblock free tax form Instead, box 4 will be checked to indicate your receipt or expected receipt of these items. Hnrblock free tax form Amount Realized The amount realized is the selling price minus selling expenses. Hnrblock free tax form Selling expenses. Hnrblock free tax form   Selling expenses include: Commissions, Advertising fees, Legal fees, and Loan charges paid by the seller, such as loan placement fees or “points. Hnrblock free tax form ” Adjusted Basis While you owned your home, you may have made adjustments (increases or decreases) to the basis. Hnrblock free tax form This adjusted basis must be determined before you can figure gain or loss on the sale of your home. Hnrblock free tax form For information on how to figure your home's adjusted basis, see Determining Basis , later. Hnrblock free tax form Amount of Gain or Loss To figure the amount of gain or loss, compare the amount realized to the adjusted basis. Hnrblock free tax form Gain on sale. Hnrblock free tax form   If the amount realized is more than the adjusted basis, the difference is a gain and, except for any part you can exclude, in most cases is taxable. Hnrblock free tax form Loss on sale. Hnrblock free tax form   If the amount realized is less than the adjusted basis, the difference is a loss. Hnrblock free tax form A loss on the sale of your main home cannot be deducted. Hnrblock free tax form Jointly owned home. Hnrblock free tax form   If you and your spouse sell your jointly owned home and file a joint return, you figure your gain or loss as one taxpayer. Hnrblock free tax form Separate returns. Hnrblock free tax form   If you file separate returns, each of you must figure your own gain or loss according to your ownership interest in the home. Hnrblock free tax form Your ownership interest is generally determined by state law. Hnrblock free tax form Joint owners not married. Hnrblock free tax form   If you and a joint owner other than your spouse sell your jointly owned home, each of you must figure your own gain or loss according to your ownership interest in the home. Hnrblock free tax form Each of you applies the rules discussed in this chapter on an individual basis. Hnrblock free tax form Dispositions Other Than Sales Some special rules apply to other dispositions of your main home. Hnrblock free tax form Foreclosure or repossession. Hnrblock free tax form   If your home was foreclosed on or repossessed, you have a disposition. Hnrblock free tax form See Publication 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments, to determine if you have ordinary income, gain, or loss. Hnrblock free tax form Abandonment. Hnrblock free tax form   If you abandon your home, see Publication 4681 to determine if you have ordinary income, gain, or loss. Hnrblock free tax form Trading (exchanging) homes. Hnrblock free tax form   If you trade your old home for another home, treat the trade as a sale and a purchase. Hnrblock free tax form Example. Hnrblock free tax form You owned and lived in a home with an adjusted basis of $41,000. Hnrblock free tax form A real estate dealer accepted your old home as a trade-in and allowed you $50,000 toward a new home priced at $80,000. Hnrblock free tax form This is treated as a sale of your old home for $50,000 with a gain of $9,000 ($50,000 – $41,000). Hnrblock free tax form If the dealer had allowed you $27,000 and assumed your unpaid mortgage of $23,000 on your old home, your sales price would still be $50,000 (the $27,000 trade-in allowed plus the $23,000 mortgage assumed). Hnrblock free tax form Transfer to spouse. Hnrblock free tax form   If you transfer your home to your spouse or you transfer it to your former spouse incident to your divorce, you in most cases have no gain or loss. Hnrblock free tax form This is true even if you receive cash or other consideration for the home. Hnrblock free tax form As a result, the rules in this chapter do not apply. Hnrblock free tax form More information. Hnrblock free tax form   If you need more information, see Transfer to spouse in Publication 523 and Property Settlements in Publication 504, Divorced or Separated Individuals. Hnrblock free tax form Involuntary conversion. Hnrblock free tax form   You have a disposition when your home is destroyed or condemned and you receive other property or money in payment, such as insurance or a condemnation award. Hnrblock free tax form This is treated as a sale and you may be able to exclude all or part of any gain from the destruction or condemnation of your home, as explained later under Special Situations . Hnrblock free tax form Determining Basis You need to know your basis in your home to figure any gain or loss when you sell it. Hnrblock free tax form Your basis in your home is determined by how you got the home. Hnrblock free tax form Generally, your basis is its cost if you bought it or built it. Hnrblock free tax form If you got it in some other way (inheritance, gift, etc. Hnrblock free tax form ), your basis is generally either its fair market value when you received it or the adjusted basis of the previous owner. Hnrblock free tax form While you owned your home, you may have made adjustments (increases or decreases) to your home's basis. Hnrblock free tax form The result of these adjustments is your home's adjusted basis, which is used to figure gain or loss on the sale of your home. Hnrblock free tax form See Adjusted Basis , later. Hnrblock free tax form You can find more information on basis and adjusted basis in chapter 13 of this publication and in Publication 523. Hnrblock free tax form Cost As Basis The cost of property is the amount you paid for it in cash, debt obligations, other property, or services. Hnrblock free tax form Purchase. Hnrblock free tax form   If you bought your home, your basis is its cost to you. Hnrblock free tax form This includes the purchase price and certain settlement or closing costs. Hnrblock free tax form In most cases, your purchase price includes your down payment and any debt, such as a first or second mortgage or notes you gave the seller in payment for the home. Hnrblock free tax form If you build, or contract to build, a new home, your purchase price can include costs of construction, as discussed in Publication 523. Hnrblock free tax form Settlement fees or closing costs. Hnrblock free tax form   When you bought your home, you may have paid settlement fees or closing costs in addition to the contract price of the property. Hnrblock free tax form You can include in your basis some of the settlement fees and closing costs you paid for buying the home, but not the fees and costs for getting a mortgage loan. Hnrblock free tax form A fee paid for buying the home is any fee you would have had to pay even if you paid cash for the home (that is, without the need for financing). Hnrblock free tax form    Chapter 13 lists some of the settlement fees and closing costs that you can include in the basis of property, including your home. Hnrblock free tax form It also lists some settlement costs that cannot be included in basis. Hnrblock free tax form   Also see Publication 523 for additional items and a discussion of basis other than cost. Hnrblock free tax form Adjusted Basis Adjusted basis is your cost or other basis increased or decreased by certain amounts. Hnrblock free tax form To figure your adjusted basis, you can use Worksheet 1 in Publication 523. Hnrblock free tax form Do not use Worksheet 1 if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent. Hnrblock free tax form Increases to basis. Hnrblock free tax form   These include the following. Hnrblock free tax form Additions and other improvements that have a useful life of more than 1 year. Hnrblock free tax form Special assessments for local improvements. Hnrblock free tax form Amounts you spent after a casualty to restore damaged property. Hnrblock free tax form Improvements. Hnrblock free tax form   These add to the value of your home, prolong its useful life, or adapt it to new uses. Hnrblock free tax form You add the cost of additions and other improvements to the basis of your property. Hnrblock free tax form   For example, putting a recreation room or another bathroom in your unfinished basement, putting up a new fence, putting in new plumbing or wiring, putting on a new roof, or paving your unpaved driveway are improvements. Hnrblock free tax form An addition to your house, such as a new deck, a sunroom, or a new garage, is also an improvement. Hnrblock free tax form Repairs. Hnrblock free tax form   These maintain your home in good condition but do not add to its value or prolong its life. Hnrblock free tax form You do not add their cost to the basis of your property. Hnrblock free tax form   Examples of repairs include repainting your house inside or outside, fixing your gutters or floors, repairing leaks or plastering, and replacing broken window panes. Hnrblock free tax form Decreases to basis. Hnrblock free tax form   These include the following. Hnrblock free tax form Discharge of qualified principal residence indebtedness that was excluded from income. Hnrblock free tax form Some or all of the cancellation of debt income that was excluded due to your bankruptcy or insolvency. Hnrblock free tax form For details, see Publication 4681. Hnrblock free tax form Gain you postponed from the sale of a previous home before May 7, 1997. Hnrblock free tax form Deductible casualty losses. Hnrblock free tax form Insurance payments you received or expect to receive for casualty losses. Hnrblock free tax form Payments you received for granting an easement or right-of-way. Hnrblock free tax form Depreciation allowed or allowable if you used your home for business or rental purposes. Hnrblock free tax form Energy-related credits allowed for expenditures made on the residence. Hnrblock free tax form (Reduce the increase in basis otherwise allowable for expenditures on the residence by the amount of credit allowed for those expenditures. Hnrblock free tax form ) Adoption credit you claimed for improvements added to the basis of your home. Hnrblock free tax form Nontaxable payments from an adoption assistance program of your employer you used for improvements you added to the basis of your home. Hnrblock free tax form Energy conservation subsidy excluded from your gross income because you received it (directly or indirectly) from a public utility after 1992 to buy or install any energy conservation measure. Hnrblock free tax form An energy conservation measure is an installation or modification primarily designed either to reduce consumption of electricity or natural gas or to improve the management of energy demand for a home. Hnrblock free tax form District of Columbia first-time homebuyer credit (allowed on the purchase of a principal residence in the District of Columbia beginning on August 5, 1997 and before January 1, 2012). Hnrblock free tax form General sales taxes (allowed beginning 2004 and ending before 2014) claimed as an itemized deduction on Schedule A (Form 1040) that were imposed on the purchase of personal property, such as a houseboat used as your home or a mobile home. Hnrblock free tax form Discharges of qualified principal residence indebtedness. Hnrblock free tax form   You may be able to exclude from gross income a discharge of qualified principal residence indebtedness. Hnrblock free tax form This exclusion applies to discharges made after 2006 and before 2014. Hnrblock free tax form If you choose to exclude this income, you must reduce (but not below zero) the basis of the principal residence by the amount excluded from your gross income. Hnrblock free tax form   File Form 982 with your tax return. Hnrblock free tax form See the form's instructions for detailed information. Hnrblock free tax form Recordkeeping. Hnrblock free tax form You should keep records to prove your home's adjusted basis. Hnrblock free tax form Ordinarily, you must keep records for 3 years after the due date for filing your return for the tax year in which you sold your home. Hnrblock free tax form But if you sold a home before May 7, 1997, and postponed tax on any gain, the basis of that home affects the basis of the new home you bought. Hnrblock free tax form Keep records proving the basis of both homes as long as they are needed for tax purposes. Hnrblock free tax form The records you should keep include: Proof of the home's purchase price and purchase expenses, Receipts and other records for all improvements, additions, and other items that affect the home's adjusted basis, Any worksheets or other computations you used to figure the adjusted basis of the home you sold, the gain or loss on the sale, the exclusion, and the taxable gain, Any Form 982 you filed to report any discharge of qualified principal residence indebtedness, Any Form 2119, Sale of Your Home, you filed to postpone gain from the sale of a previous home before May 7, 1997, and Any worksheets you used to prepare Form 2119, such as the Adjusted Basis of Home Sold Worksheet or the Capital Improvements Worksheet from the Form 2119 instructions, or other source of computations. Hnrblock free tax form Excluding the Gain You may qualify to exclude from your income all or part of any gain from the sale of your main home. Hnrblock free tax form This means that, if you qualify, you will not have to pay tax on the gain up to the limit described under Maximum Exclusion , next. Hnrblock free tax form To qualify, you must meet the ownership and use tests described later. Hnrblock free tax form You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Hnrblock free tax form You can use Worksheet 2 in Publication 523 to figure the amount of your exclusion and your taxable gain, if any. Hnrblock free tax form If you have any taxable gain from the sale of your home, you may have to increase your withholding or make estimated tax payments. Hnrblock free tax form See Publication 505, Tax Withholding and Estimated Tax. Hnrblock free tax form Maximum Exclusion You can exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Hnrblock free tax form You meet the ownership test. Hnrblock free tax form You meet the use test. Hnrblock free tax form During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Hnrblock free tax form For details on gain allocated to periods of nonqualified use, see Periods of nonqualified use , later. Hnrblock free tax form You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Hnrblock free tax form Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Hnrblock free tax form This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Hnrblock free tax form Exception. Hnrblock free tax form   If you owned and lived in the property as your main home for less than 2 years, you can still claim an exclusion in some cases. Hnrblock free tax form However, the maximum amount you may be able to exclude will be reduced. Hnrblock free tax form See Reduced Maximum Exclusion , later. Hnrblock free tax form Example 1—home owned and occupied for at least 2 years. Hnrblock free tax form Mya bought and moved into her main home in September 2011. Hnrblock free tax form She sold the home at a gain in October 2013. Hnrblock free tax form During the 5-year period ending on the date of sale in October 2013, she owned and lived in the home for more than 2 years. Hnrblock free tax form She meets the ownership and use tests. Hnrblock free tax form Example 2—ownership test met but use test not met. Hnrblock free tax form Ayden bought a home, lived in it for 6 months, moved out, and never occupied the home again. Hnrblock free tax form He later sold the home for a gain. Hnrblock free tax form He owned the home during the entire 5-year period ending on the date of sale. Hnrblock free tax form He meets the ownership test but not the use test. Hnrblock free tax form He cannot exclude any part of his gain on the sale unless he qualified for a reduced maximum exclusion (explained later). Hnrblock free tax form Period of Ownership and Use The required 2 years of ownership and use during the 5-year period ending on the date of the sale do not have to be continuous nor do they both have to occur at the same time. Hnrblock free tax form You meet the tests if you can show that you owned and lived in the property as your main home for either 24 full months or 730 days (365 × 2) during the 5-year period ending on the date of sale. Hnrblock free tax form Temporary absence. Hnrblock free tax form   Short temporary absences for vacations or other seasonal absences, even if you rent out the property during the absences, are counted as periods of use. Hnrblock free tax form The following examples assume that the reduced maximum exclusion (discussed later) does not apply to the sales. Hnrblock free tax form Example 1. Hnrblock free tax form David Johnson, who is single, bought and moved into his home on February 1, 2011. Hnrblock free tax form Each year during 2011 and 2012, David left his home for a 2-month summer vacation. Hnrblock free tax form David sold the house on March 1, 2013. Hnrblock free tax form Although the total time David used his home is less than 2 years (21 months), he meets the requirement and may exclude gain. Hnrblock free tax form The 2-month vacations are short temporary absences and are counted as periods of use in determining whether David used the home for the required 2 years. Hnrblock free tax form Example 2. Hnrblock free tax form Professor Paul Beard, who is single, bought and moved into a house on August 18, 2010. Hnrblock free tax form He lived in it as his main home continuously until January 5, 2012, when he went abroad for a 1-year sabbatical leave. Hnrblock free tax form On February 6, 2013, 1 month after returning from the leave, Paul sold the house at a gain. Hnrblock free tax form Because his leave was not a short temporary absence, he cannot include the period of leave to meet the 2-year use test. Hnrblock free tax form He cannot exclude any part of his gain, because he did not use the residence for the required 2 years. Hnrblock free tax form Ownership and use tests met at different times. Hnrblock free tax form   You can meet the ownership and use tests during different 2-year periods. Hnrblock free tax form However, you must meet both tests during the 5-year period ending on the date of the sale. Hnrblock free tax form Example. Hnrblock free tax form Beginning in 2002, Helen Jones lived in a rented apartment. Hnrblock free tax form The apartment building was later converted to condominiums, and she bought her same apartment on December 3, 2010. Hnrblock free tax form In 2011, Helen became ill and on April 14 of that year she moved to her daughter's home. Hnrblock free tax form On July 12, 2013, while still living in her daughter's home, she sold her condominium. Hnrblock free tax form Helen can exclude gain on the sale of her condominium because she met the ownership and use tests during the 5-year period from July 13, 2008, to July 12, 2013, the date she sold the condominium. Hnrblock free tax form She owned her condominium from December 3, 2010, to July 12, 2013 (more than 2 years). Hnrblock free tax form She lived in the property from July 13, 2008 (the beginning of the 5-year period), to April 14, 2011 (more than 2 years). Hnrblock free tax form The time Helen lived in her daughter's home during the 5-year period can be counted toward her period of ownership, and the time she lived in her rented apartment during the 5-year period can be counted toward her period of use. Hnrblock free tax form Cooperative apartment. Hnrblock free tax form   If you sold stock as a tenant-stockholder in a cooperative housing corporation, the ownership and use tests are met if, during the 5-year period ending on the date of sale, you: Owned the stock for at least 2 years, and Lived in the house or apartment that the stock entitles you to occupy as your main home for at least 2 years. Hnrblock free tax form Exceptions to Ownership and Use Tests The following sections contain exceptions to the ownership and use tests for certain taxpayers. Hnrblock free tax form Exception for individuals with a disability. Hnrblock free tax form   There is an exception to the use test if: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year during the 5-year period before the sale of your home. Hnrblock free tax form Under this exception, you are considered to live in your home during any time within the 5-year period that you own the home and live in a facility (including a nursing home) licensed by a state or political subdivision to care for persons in your condition. Hnrblock free tax form If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Hnrblock free tax form Previous home destroyed or condemned. Hnrblock free tax form   For the ownership and use tests, you add the time you owned and lived in a previous home that was destroyed or condemned to the time you owned and lived in the replacement home on whose sale you wish to exclude gain. Hnrblock free tax form This rule applies if any part of the basis of the home you sold depended on the basis of the destroyed or condemned home. Hnrblock free tax form Otherwise, you must have owned and lived in the same home for 2 of the 5 years before the sale to qualify for the exclusion. Hnrblock free tax form Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. Hnrblock free tax form   You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve on “qualified official extended duty” as a member of the uniformed services or Foreign Service of the United States, or as an employee of the intelligence community. Hnrblock free tax form You can choose to have the 5-year test period for ownership and use suspended during any period you or your spouse serve outside the United States either as an employee of the Peace Corps on "qualified official extended duty" or as an enrolled volunteer or volunteer leader of the Peace Corps. Hnrblock free tax form This means that you may be able to meet the 2-year use test even if, because of your service, you did not actually live in your home for at least the required 2 years during the 5-year period ending on the date of sale. Hnrblock free tax form   If this helps you qualify to exclude gain, you can choose to have the 5-year test period suspended by filing a return for the year of sale that does not include the gain. Hnrblock free tax form For more information about the suspension of the 5-year test period, see Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps in Publication 523. Hnrblock free tax form Married Persons If you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use tests, you can exclude up to $250,000 of the gain. Hnrblock free tax form (But see Special rules for joint returns , next. Hnrblock free tax form ) Special rules for joint returns. Hnrblock free tax form   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Hnrblock free tax form You are married and file a joint return for the year. Hnrblock free tax form Either you or your spouse meets the ownership test. Hnrblock free tax form Both you and your spouse meet the use test. Hnrblock free tax form During the 2-year period ending on the date of the sale, neither you nor your spouse excluded gain from the sale of another home. Hnrblock free tax form If either spouse does not satisfy all these requirements, the maximum exclusion that can be claimed by the couple is the total of the maximum exclusions that each spouse would qualify for if not married and the amounts were figured separately. Hnrblock free tax form For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property. Hnrblock free tax form Example 1—one spouse sells a home. Hnrblock free tax form Emily sells her home in June 2013 for a gain of $300,000. Hnrblock free tax form She marries Jamie later in the year. Hnrblock free tax form She meets the ownership and use tests, but Jamie does not. Hnrblock free tax form Emily can exclude up to $250,000 of gain on a separate or joint return for 2013. Hnrblock free tax form The $500,000 maximum exclusion for certain joint returns does not apply because Jamie does not meet the use test. Hnrblock free tax form Example 2—each spouse sells a home. Hnrblock free tax form The facts are the same as in Example 1 except that Jamie also sells a home in 2013 for a gain of $200,000 before he marries Emily. Hnrblock free tax form He meets the ownership and use tests on his home, but Emily does not. Hnrblock free tax form Emily can exclude $250,000 of gain and Jamie can exclude $200,000 of gain on the respective sales of their individual homes. Hnrblock free tax form However, Emily cannot use Jamie's unused exclusion to exclude more than $250,000 of gain. Hnrblock free tax form Therefore, Emily and Jamie must recognize $50,000 of gain on the sale of Emily's home. Hnrblock free tax form The $500,000 maximum exclusion for certain joint returns does not apply because Emily and Jamie do not both meet the use test for the same home. Hnrblock free tax form Sale of main home by surviving spouse. Hnrblock free tax form   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Hnrblock free tax form   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Hnrblock free tax form The sale or exchange took place after 2008. Hnrblock free tax form The sale or exchange took place no more than 2 years after the date of death of your spouse. Hnrblock free tax form You have not remarried. Hnrblock free tax form You and your spouse met the use test at the time of your spouse's death. Hnrblock free tax form You or your spouse met the ownership test at the time of your spouse's death. Hnrblock free tax form Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. Hnrblock free tax form Example. Hnrblock free tax form   Harry owned and used a house as his main home since 2009. Hnrblock free tax form Harry and Wilma married on July 1, 2013, and from that date they use Harry's house as their main home. Hnrblock free tax form Harry died on August 15, 2013, and Wilma inherited the property. Hnrblock free tax form Wilma sold the property on September 3, 2013, at which time she had not remarried. Hnrblock free tax form Although Wilma owned and used the house for less than 2 years, Wilma is considered to have satisfied the ownership and use tests because her period of ownership and use includes the period that Harry owned and used the property before death. Hnrblock free tax form Home transferred from spouse. Hnrblock free tax form   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Hnrblock free tax form Use of home after divorce. Hnrblock free tax form   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Hnrblock free tax form Reduced Maximum Exclusion If you fail to meet the requirements to qualify for the $250,000 or $500,000 exclusion, you may still qualify for a reduced exclusion. Hnrblock free tax form This applies to those who: Fail to meet the ownership and use tests, or Have used the exclusion within 2 years of selling their current home. Hnrblock free tax form In both cases, to qualify for a reduced exclusion, the sale of your main home must be due to one of the following reasons. Hnrblock free tax form A change in place of employment. Hnrblock free tax form Health. Hnrblock free tax form Unforeseen circumstances. Hnrblock free tax form Unforeseen circumstances. Hnrblock free tax form   The sale of your main home is because of an unforeseen circumstance if your primary reason for the sale is the occurrence of an event that you could not reasonably have anticipated before buying and occupying your main home. Hnrblock free tax form   See Publication 523 for more information and to use Worksheet 3 to figure your reduced maximum exclusion. Hnrblock free tax form Business Use or Rental of Home You may be able to exclude gain from the sale of a home you have used for business or to produce rental income. Hnrblock free tax form But you must meet the ownership and use tests. Hnrblock free tax form Periods of nonqualified use. Hnrblock free tax form   In most cases, gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gains are allocated to periods of nonqualified use. Hnrblock free tax form Nonqualified use is any period after 2008 during which neither you nor your spouse (or your former spouse) used the property as a main home with the following exceptions. Hnrblock free tax form Exceptions. Hnrblock free tax form   A period of nonqualified use does not include: Any portion of the 5-year period ending on the date of the sale or exchange after the last date you (or your spouse) use the property as a main home; Any period (not to exceed an aggregate period of 10 years) during which you (or your spouse) are serving on qualified official extended duty: As a member of the uniformed services; As a member of the Foreign Service of the United States; or As an employee of the intelligence community; and Any other period of temporary absence (not to exceed an aggregate period of 2 years) due to change of employment, health conditions, or such other unforeseen circumstances as may be specified by the IRS. Hnrblock free tax form The gain resulting from the sale of the property is allocated between qualified and nonqualified use periods based on the amount of time the property was held for qualified and nonqualified use. Hnrblock free tax form Gain from the sale or exchange of a main home allocable to periods of qualified use will continue to qualify for the exclusion for the sale of your main home. Hnrblock free tax form Gain from the sale or exchange of property allocable to nonqualified use will not qualify for the exclusion. Hnrblock free tax form Calculation. Hnrblock free tax form   To figure the portion of the gain allocated to the period of nonqualified use, multiply the gain by the following fraction:   Total nonqualified use during the period of ownership after 2008      Total period of ownership     This calculation can be found in Worksheet 2, line 10, in Publication 523. Hnrblock free tax form Example 1. Hnrblock free tax form On May 23, 2007, Amy, who is unmarried for all years in this example, bought a house. Hnrblock free tax form She moved in on that date and lived in it until May 31, 2009, when she moved out of the house and put it up for rent. Hnrblock free tax form The house was rented from June 1, 2009, to March 31, 2011. Hnrblock free tax form Amy claimed depreciation deductions in 2009 through 2011 totaling $10,000. Hnrblock free tax form Amy moved back into the house on April 1, 2011, and lived there until she sold it on January 31, 2013, for a gain of $200,000. Hnrblock free tax form During the 5-year period ending on the date of the sale (January 31, 2008-January 31, 2013), Amy owned and lived in the house for more than 2 years as shown in the following table. Hnrblock free tax form Five Year Period Used as  Home Used as  Rental 1/31/08 – 5/31/09 16 months       6/1/09 – 3/31/11   22 months 4/1/11 – 1/31/13 22 months         38 months 22 months During the period Amy owned the house (2,080 days), her period of nonqualified use was 668 days. Hnrblock free tax form Amy divides 668 by 2,080 and obtains a decimal (rounded to at least three decimal places) of 0. Hnrblock free tax form 321. Hnrblock free tax form To figure her gain attributable to the period of nonqualified use, she multiplies $190,000 (the gain not attributable to the $10,000 depreciation deduction) by 0. Hnrblock free tax form 321. Hnrblock free tax form Because the gain attributable to periods of nonqualified use is $60,990, Amy can exclude $129,010 of her gain. Hnrblock free tax form Example 2. Hnrblock free tax form William owned and used a house as his main home from 2007 through 2010. Hnrblock free tax form On January 1, 2011, he moved to another state. Hnrblock free tax form He rented his house from that date until April 30, 2013, when he sold it. Hnrblock free tax form During the 5-year period ending on the date of sale (May 1, 2008-April 30, 2013), William owned and lived in the house for more than 2 years. Hnrblock free tax form He must report the sale on Form 4797 because it was rental property at the time of sale. Hnrblock free tax form Because the period of nonqualified use does not include any part of the 5-year period after the last date William lived in the house, he has no period of nonqualified use. Hnrblock free tax form Because he met the ownership and use tests, he can exclude gain up to $250,000. Hnrblock free tax form However, he cannot exclude the part of the gain equal to the depreciation he claimed or could have claimed for renting the house, as explained next. Hnrblock free tax form Depreciation after May 6, 1997. Hnrblock free tax form   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Hnrblock free tax form If you can show by adequate records or other evidence that the depreciation allowed was less than the amount allowable, then you may limit the amount of gain recognized to the depreciation allowed. Hnrblock free tax form See Publication 544 for more information. Hnrblock free tax form Property used partly for business or rental. Hnrblock free tax form   If you used property partly as a home and partly for business or to produce rental income, see Publication 523. Hnrblock free tax form Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and do not qualify to exclude all of it, You have a gain and choose not to exclude it, or You received Form 1099-S. Hnrblock free tax form If any of these conditions apply, report the entire gain or loss. Hnrblock free tax form For details on how to report the gain or loss, see the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949. Hnrblock free tax form If you used the home for business or to produce rental income, you may have to use Form 4797 to report the sale of the business or rental part (or the sale of the entire property if used entirely for business or rental). Hnrblock free tax form See Business Use or Rental of Home in Publication 523 and the Instructions for Form 4797. Hnrblock free tax form Installment sale. Hnrblock free tax form    Some sales are made under arrangements that provide for part or all of the selling price to be paid in a later year. Hnrblock free tax form These sales are called “installment sales. Hnrblock free tax form ” If you finance the buyer's purchase of your home yourself instead of having the buyer get a loan or mortgage from a bank, you probably have an installment sale. Hnrblock free tax form You may be able to report the part of the gain you cannot exclude on the installment basis. Hnrblock free tax form    Use Form 6252, Installment Sale Income, to report the sale. Hnrblock free tax form Enter your exclusion on line 15 of Form 6252. Hnrblock free tax form Seller-financed mortgage. Hnrblock free tax form   If you sell your home and hold a note, mortgage, or other financial agreement, the payments you receive in most cases consist of both interest and principal. Hnrblock free tax form You must separately report as interest income the interest you receive as part of each payment. Hnrblock free tax form If the buyer of your home uses the property as a main or second home, you must also report the name, address, and social security number (SSN) of the buyer on line 1 of Schedule B (Form 1040A or 1040). Hnrblock free tax form The buyer must give you his or her SSN, and you must give the buyer your SSN. Hnrblock free tax form Failure to meet these requirements may result in a $50 penalty for each failure. Hnrblock free tax form If either you or the buyer does not have and is not eligible to get an SSN, see Social Security Number in chapter 1. Hnrblock free tax form More information. Hnrblock free tax form   For more information on installment sales, see Publication 537, Installment Sales. Hnrblock free tax form Special Situations The situations that follow may affect your exclusion. Hnrblock free tax form Sale of home acquired in a like-kind exchange. Hnrblock free tax form   You cannot claim the exclusion if: You acquired your home in a like-kind exchange (also known as a section 1031 exchange), or your basis in your home is determined by reference to the basis of the home in the hands of the person who acquired the property in a like-kind exchange (for example, you received the home from that person as a gift), and You sold the home during the 5-year period beginning with the date your home was acquired in the like-kind exchange. Hnrblock free tax form Gain from a like-kind exchange is not taxable at the time of the exchange. Hnrblock free tax form This means that gain will not be taxed until you sell or otherwise dispose of the property you receive. Hnrblock free tax form To defer gain from a like-kind exchange, you must have exchanged business or investment property for business or investment property of a like kind. Hnrblock free tax form For more information about like-kind exchanges, see Publication 544, Sales and Other Dispositions of Assets. Hnrblock free tax form Home relinquished in a like-kind exchange. Hnrblock free tax form   If you use your main home partly for business or rental purposes and then exchange the home for another property, see Publication 523. Hnrblock free tax form Expatriates. Hnrblock free tax form   You cannot claim the exclusion if the expatriation tax applies to you. Hnrblock free tax form The expatriation tax applies to certain U. Hnrblock free tax form S. Hnrblock free tax form citizens who have renounced their citizenship (and to certain long-term residents who have ended their residency). Hnrblock free tax form For more information about the expatriation tax, see Expatriation Tax in chapter 4 of Publication 519, U. Hnrblock free tax form S. Hnrblock free tax form Tax Guide for Aliens. Hnrblock free tax form Home destroyed or condemned. Hnrblock free tax form   If your home was destroyed or condemned, any gain (for example, because of insurance proceeds you received) qualifies for the exclusion. Hnrblock free tax form   Any part of the gain that cannot be excluded (because it is more than the maximum exclusion) can be postponed under the rules explained in: Publication 547, in the case of a home that was destroyed, or Publication 544, chapter 1, in the case of a home that was condemned. Hnrblock free tax form Sale of remainder interest. Hnrblock free tax form   Subject to the other rules in this chapter, you can choose to exclude gain from the sale of a remainder interest in your home. Hnrblock free tax form If you make this choice, you cannot choose to exclude gain from your sale of any other interest in the home that you sell separately. Hnrblock free tax form Exception for sales to related persons. Hnrblock free tax form   You cannot exclude gain from the sale of a remainder interest in your home to a related person. Hnrblock free tax form Related persons include your brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Hnrblock free tax form ), and lineal descendants (children, grandchildren, etc. Hnrblock free tax form ). Hnrblock free tax form Related persons also include certain corporations, partnerships, trusts, and exempt organizations. Hnrblock free tax form Recapturing (Paying Back) a Federal Mortgage Subsidy If you financed your home under a federally subsidized program (loans from tax-exempt qualified mortgage bonds or loans with mortgage credit certificates), you may have to recapture all or part of the benefit you received from that program when you sell or otherwise dispose of your home. Hnrblock free tax form You recapture the benefit by increasing your federal income tax for the year of the sale. Hnrblock free tax form You may have to pay this recapture tax even if you can exclude your gain from income under the rules discussed earlier; that exclusion does not affect the recapture tax. Hnrblock free tax form Loans subject to recapture rules. Hnrblock free tax form   The recapture applies to loans that: Came from the proceeds of qualified mortgage bonds, or Were based on mortgage credit certificates. Hnrblock free tax form The recapture also applies to assumptions of these loans. Hnrblock free tax form When recapture applies. Hnrblock free tax form   Recapture of the federal mortgage subsidy applies only if you meet both of the following conditions. Hnrblock free tax form You sell or otherwise dispose of your home at a gain within the first 9 years after the date you close your mortgage loan. Hnrblock free tax form Your income for the year of disposition is more than that year's adjusted qualifying income for your family size for that year (related to the income requirements a person must meet to qualify for the federally subsidized program). Hnrblock free tax form When recapture does not apply. Hnrblock free tax form   Recapture does not apply in any of the following situations. Hnrblock free tax form Your mortgage loan was a qualified home improvement loan (QHIL) of not more than $15,000 used for alterations, repairs, and improvements that protect or improve the basic livability or energy efficiency of your home. Hnrblock free tax form Your mortgage loan was a QHIL of not more than $150,000 in the case of a QHIL used to repair damage from Hurricane Katrina to homes in the hurricane disaster area; a QHIL funded by a qualified mortgage bond that is a qualified Gulf Opportunity Zone Bond; or a QHIL for an owner-occupied home in the Gulf Opportunity Zone (GO Zone), Rita GO Zone, or Wilma GO Zone. Hnrblock free tax form For more information, see Publication 4492, Information for Taxpayers Affected by Hurricanes Katrina, Rita, and Wilma. Hnrblock free tax form Also see Publication 4492-B, Information for Affected Taxpayers in the Midwestern Disaster Areas. Hnrblock free tax form The home is disposed of as a result of your death. Hnrblock free tax form You dispose of the home more than 9 years after the date you closed your mortgage loan. Hnrblock free tax form You transfer the home to your spouse, or to your former spouse incident to a divorce, where no gain is included in your income. Hnrblock free tax form You dispose of the home at a loss. Hnrblock free tax form Your home is destroyed by a casualty, and you replace it on its original site within 2 years after the end of the tax year when the destruction happened. Hnrblock free tax form The replacement period is extended for main homes destroyed in a federally declared disaster area, a Midwestern disaster area, the Kansas disaster area, and the Hurricane Katrina disaster area. Hnrblock free tax form For more information, see Replacement Period in Publication 547. Hnrblock free tax form You refinance your mortgage loan (unless you later meet the conditions listed previously under When recapture applies ). Hnrblock free tax form Notice of amounts. Hnrblock free tax form   At or near the time of settlement of your mortgage loan, you should receive a notice that provides the federally subsidized amount and other information you will need to figure your recapture tax. Hnrblock free tax form How to figure and report the recapture. Hnrblock free tax form    The recapture tax is figured on Form 8828. Hnrblock free tax form If you sell your home and your mortgage is subject to recapture rules, you must file Form 8828 even if you do not owe a recapture tax. Hnrblock free tax form Attach Form 8828 to your Form 1040. Hnrblock free tax form For more information, see Form 8828 and its instructions. Hnrblock free tax form Prev  Up  Next   Home   More Online Publications
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Free File: About the Free File Alliance

The Free File Alliance is a group of industry-leading private-sector tax preparation companies that have agreed to provide free commercial online tax preparation and electronic filing. All Alliance members must meet our rigorous standards for security and privacy.
 

What are the objectives of the Free File Agreement?

  • Provide greater access to free, online tax filing options
  • Make tax filing and preparation easier and reduce burden on individual taxpayers, and
  • Increase growth of e-filing to reach our goal of having 80 percent of returns filed electronically.


Why was the Free File Alliance formed?
In November of 2001, the Office of Management and Budget's (OMB) Quicksilver Task Force established 24 e-government initiatives that were a part of the President's Management Agenda. These initiatives were designed to improve government to government, government to business and government to citizen electronic capabilities.

One initiative, IRS Free File, instructed the IRS to provide free and secure online tax return preparation and filing services to taxpayers. In accordance with this OMB directive, we worked in partnership with the tax software industry to develop a solution. The result was the formation of the Free File Alliance, LLC.

Why is IRS working in a partnership with private industry rather than providing its own software free to the public?
Private industry, with established expertise and experience in electronic tax preparation, has a proven track record in providing the best technology and services available. 

Some private sector firms have offered free e-filing to select taxpayer groups for several years; how is this approach different?
Free File offers a multi-year agreement between IRS and the Free File Alliance to provide free service(s) to more taxpayers. Previously, free offerings were not consistently available and were subject to modification or discontinuation from year-to-year.

With Free File, taxpayers have easy access to IRS.gov, which offers a list of all free offerings on a single web page. Under our agreement, Free File Alliance companies offer both free preparation and free e-filing services. There is no cost to qualifying taxpayers. 

How are Free File program disputes solved?
We negotiate most issues before they become disputes. When necessary, we use binding arbitration to resolve disagreements with the Free File Alliance, LLC, Alliance members or new market entrants. In accordance with IRS guidance, binding arbitration before the General Services Board of Contract Appeals is used to resolve disputes under Article VIII of the Memorandum of Understanding on Service Standards and Disputes between IRS and the Alliance. Binding arbitration may be invoked by an Alliance member or new market entrant for various reasons. As a result, we are able to achieve our goal of providing effective, efficient and fair resolution of Free File program related controversies.
 

Note: We do not endorse any individual Free File Alliance company. While the IRS manages the content of the Free File pages accessible on IRS.gov, it does not retain any taxpayer information entered on the Free File site.

Agreements
Free File Alliance Information
Free On-Line Electronic Tax filing Agreement Amendment - 2009
Free On-Line Electronic Tax Filing Agreement Amendment - 2005
Free On-Line Electronic Filing Agreement - 2002

Memorandums of Understanding 
File (Fifth) Memorandum of Understanding - 2010

Free File (Fourth) Memorandum of Understanding - 2009
Free File (Third) Memorandum of Understanding - 2008
Free File (Second) Memorandum of Understanding - 2007
Free File (First) Memorandum of Understanding - 2006

 

Page Last Reviewed or Updated: 16-Jan-2014

The Hnrblock Free Tax Form

Hnrblock free tax form 6. Hnrblock free tax form   Ingresos de Propinas Table of Contents Introduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Hnrblock free tax form Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Hnrblock free tax form Declaración final. Hnrblock free tax form Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas Introduction Este capítulo es para empleados que reciben propinas. Hnrblock free tax form Todas las propinas que usted reciba son ingresos y están sujetas al impuesto federal sobre los ingresos. Hnrblock free tax form Tiene que incluir en el ingreso bruto todas las propinas que reciba directamente, propinas recibidas por medio de cargos a tarjetas de crédito o débito que le son entregadas por su empleador y su participación de todas las propinas recibidas de un fondo común u otro acuerdo de distribución de propinas. Hnrblock free tax form El valor de las propinas que no son pagadas en efectivo, tales como boletos, pases u otros artículos de valor también son ingresos y están sujetos al impuesto. Hnrblock free tax form La declaración correcta de los ingresos de propinas no es difícil. Hnrblock free tax form Usted tiene que completar tres pasos: Mantener un registro diario de propinas. Hnrblock free tax form Declarar sus propinas a su empleador. Hnrblock free tax form Declarar todas sus propinas en su declaración de impuestos. Hnrblock free tax form  Este capítulo le explicará estos tres pasos y le ayudará a determinar cómo completar su declaración de impuestos si no ha realizado los dos primeros pasos. Hnrblock free tax form Este capítulo también le mostrará cómo tratar las propinas asignadas. Hnrblock free tax form Para información sobre acuerdos y programas especiales relacionados con las propinas, vea la Publicación 531, en inglés. Hnrblock free tax form Useful Items - You may want to see: Publicación 531 Reporting Tip Income (Cómo declarar los ingresos de propinas), en inglés 1244-PR Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Patrono, en español 1244 Employee's Daily Record of Tips and Report to Employer (Registro Diario de Propinas Recibidas por el(la) Empleado(a) e Informe al Empleador), en inglés Formularios (e Instrucciones) 4137 Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y Medicare sobre el ingreso de propinas no declaradas), en inglés 4070-PR Informe al Patrono de Propinas Recibidas por el(la) Empleado(a), disponible en español 4070 Employee's Report of Tips to Employer (Informe al Empleador de Propinas Recibidas por el(la) Empleado(a)), en inglés Cómo Mantener un Registro Diario de Propinas ¿Por qué mantener un registro diario de propinas?   Usted tiene que mantener un registro diario de propinas para que pueda: Declarar sus propinas correctamente a su empleador, Declarar sus propinas correctamente en su declaración de impuestos y Comprobar sus ingresos de propinas si se cuestiona su declaración. Hnrblock free tax form Cómo mantener un registro diario de propinas. Hnrblock free tax form   Hay dos maneras de mantener un registro diario de propinas. Hnrblock free tax form Puede optar por: Anotar la información sobre sus propinas en un diario de propinas o Mantener copias de documentos que comprueben sus propinas, tales como cuentas de restaurantes y recibos de cargos hechos a tarjetas de crédito o de débito. Hnrblock free tax form Usted debe mantener su registro diario de propinas junto con su documentación tributaria u otra documentación personal. Hnrblock free tax form Tiene que guardar su documentación por el tiempo en que sea importante para la aplicación de la ley tributaria federal. Hnrblock free tax form Para información sobre cuánto tiempo debe guardar esta documentación, vea el tema titulado Cuánto Tiempo Debe Mantener Los Documentos , en el capítulo 1. Hnrblock free tax form    Si mantiene un registro de propinas, puede utilizar el Formulario 4070A-PR, Registro Diario de Propinas del(la) Empleado(a) (o el Formulario 4070-A, en inglés). Hnrblock free tax form Para obtener el Formulario 4070A-PR (o el Formulario 4070-A), pídale al IRS o a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Hnrblock free tax form Asimismo, la Publicación 1244-PR está disponible en el sitio web www. Hnrblock free tax form irs. Hnrblock free tax form gov/pub/irs-pdf/p1244pr. Hnrblock free tax form pdf. Hnrblock free tax form La Publicación 1244-PR (o la Publicación 1244, en inglés) contiene suficientes copias del Formulario 4070A-PR (o del Formulario 4070-A, en inglés) para un año. Hnrblock free tax form Cada día, anote la información solicitada en el formulario. Hnrblock free tax form   Además de la información solicitada en el Formulario 4070A-PR, también es necesario que mantenga un registro u otra documentación de la fecha y el valor de toda propina que reciba que no sea en efectivo, tales como boletos, pases u otros artículos de valor. Hnrblock free tax form Aunque no declara estas propinas a su empleador, tiene que declararlas en su declaración de impuestos. Hnrblock free tax form   Si no utiliza el Formulario 4070A-PR (o el Formulario 4070-A, en inglés), comience su registro escribiendo su nombre, el nombre de su empleador y el nombre del negocio o establecimiento donde trabaja si es distinto al nombre de su empleador. Hnrblock free tax form Luego, cada día que trabaje, anote la fecha y la siguiente información: Propinas en efectivo que obtiene directamente de los clientes o de otros empleados. Hnrblock free tax form Propinas de los clientes que pagan con tarjeta de crédito y de débito que su empleador le paga. Hnrblock free tax form El valor de toda propina que haya recibido que no sea pagada en efectivo, tales como boletos, pases y otros artículos de valor. Hnrblock free tax form La cantidad de propinas que usted le pagó a otros empleados a través de un fondo común u otro acuerdo de distribución de propinas y los nombres de los empleados a los cuales les pagó las propinas. Hnrblock free tax form Registro electrónico de propinas. Hnrblock free tax form   Usted puede utilizar un sistema electrónico provisto por su empleador para mantener un registro de propinas diarias. Hnrblock free tax form En tal caso, tiene que recibir y guardar una copia en papel de este registro. Hnrblock free tax form Cargos por servicios. Hnrblock free tax form   No anote en su registro de propinas la cantidad de ningún cargo por servicios que su empleador añada a la cuenta de un cliente y que luego le pague a usted y que el empleador trate como salario de usted. Hnrblock free tax form Los cargos de este tipo son parte de su salario, no son propinas. Hnrblock free tax form Vea los ejemplos que se presentan a continuación. Hnrblock free tax form Ejemplo 1. Hnrblock free tax form El restaurante Buena Comida añade un cargo del 18% a la cuenta de grupos de 6 o más clientes. Hnrblock free tax form Juanita forma parte de un grupo de 8 personas. Hnrblock free tax form Además del costo de la comida y bebidas que se sirvieron a todos en el grupo de Juanita, la cuenta incluye un monto igual al 18% del costo de las mismas, el cual aparece en la línea para anotar propinas. Hnrblock free tax form Dicho monto se incluye en el total de la cuenta. Hnrblock free tax form Debido a que Juanita no tenía un derecho ilimitado de determinar el monto en la línea para anotar propinas, el cargo del 18% se considera un cargo por servicios. Hnrblock free tax form No anote el cargo del 18% en su registro de propinas. Hnrblock free tax form Los cargos por servicios que se le paguen son considerados salarios y no propinas. Hnrblock free tax form Ejemplo 2. Hnrblock free tax form El restaurante Buena Comida también incluye ejemplos de cálculos para las cantidades de propinas en la parte inferior de la cuenta para la comida y las bebidas servidas a los clientes. Hnrblock free tax form En la parte inferior de la cuenta de David, debajo de la línea para la firma, se incluye una línea en blanco para anotar propinas, además de ejemplos de propinas calculadas en base al 15%, 18% y 20% de los costos de la comida y bebidas que le sirvieron. Hnrblock free tax form Debido a que David tenía libertad para anotar cualquier cantidad en la línea para anotar propinas, o dejarla en blanco, cualquier cantidad que David anote se considera propina. Hnrblock free tax form Cerciórese de incluir esta cantidad en su registro de propinas. Hnrblock free tax form Cómo Declarar las Propinas a su Empleador ¿Por qué tiene que declarar sus propinas a su empleador?   Tiene que declarar sus propinas a su empleador para que: Éste pueda retenerle impuesto federal sobre el ingreso, impuestos del Seguro Social, impuestos de Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria, Éste pueda declarar la cantidad correcta de sus ganancias a la Administración del Seguro Social o a la Junta de la Jubilación Ferroviaria (lo cual afecta sus beneficios cuando se jubile o si queda incapacitado, o los beneficios de su familia cuando usted fallezca) y Usted pueda evitar la Multa por no declarar las propinas a su empleador (tema explicado más adelante). Hnrblock free tax form Propinas que tiene que declarar a su empleador. Hnrblock free tax form   Declárele a su empleador solamente las propinas que reciba en efectivo, en cheques, tarjetas de débito y de crédito. Hnrblock free tax form   Si el total de las propinas que reciba de un trabajo en un mes determinado es menos de $20, no declare las propinas de ese mes a ese empleador. Hnrblock free tax form   Si recibe propinas conforme a un acuerdo para compartir propinas equitativamente, declare sólo las propinas que reciba y retenga. Hnrblock free tax form No declare a su empleador ninguna parte de las propinas que reciba para luego entregárselas a otros empleados. Hnrblock free tax form Sin embargo, tiene que declarar las propinas que reciba de otros empleados. Hnrblock free tax form    No declare a su empleador el valor de las propinas que no reciba en efectivo, tales como boletos o pases. Hnrblock free tax form No se pagan impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre estas propinas. Hnrblock free tax form Cómo se declaran las propinas. Hnrblock free tax form    Si su empleador no le proporciona otro medio para declarar las propinas, puede usar el Formulario 4070-PR, en español (o el Formulario 4070, en inglés). Hnrblock free tax form Escriba la información requerida en el formulario, incluya su firma y la fecha y entrégueselo a su empleador. Hnrblock free tax form Si desea obtener copias del formulario para un año completo, comuníquese con el IRS o pídale a su empleador la Publicación 1244-PR (o la Publicación 1244, en inglés). Hnrblock free tax form   Si no usa el Formulario 4070-PR (o el Formulario 4070, en inglés), entréguele a su empleador un informe con la información siguiente: Su nombre, dirección y número de Seguro Social. Hnrblock free tax form El nombre de su empleador, la dirección y el nombre del establecimiento (si es diferente al nombre del empleador). Hnrblock free tax form El mes (o las fechas de cualquier período más corto) en el cual usted recibió propinas. Hnrblock free tax form El total de propinas que se tienen que declarar para ese período. Hnrblock free tax form Usted tiene que firmar y fechar el informe. Hnrblock free tax form Cerciórese de guardar una copia junto con sus documentos tributarios u otros documentos personales. Hnrblock free tax form   Su empleador puede requerirle que declare sus propinas más de una vez al mes. Hnrblock free tax form Sin embargo, el informe no puede abarcar un período mayor de un mes natural. Hnrblock free tax form Informe electrónico de propinas. Hnrblock free tax form   Su empleador puede exigir que facilite su informe de propinas por medios electrónicos. Hnrblock free tax form Cuándo debe declarar las propinas. Hnrblock free tax form   Entregue a su empleador el informe correspondiente a cada mes, a más tardar el día 10 del mes siguiente. Hnrblock free tax form Si el día 10 cae en sábado, domingo o día feriado legal, entonces entréguele el informe a su empleador el próximo día siempre que no sea sábado, domingo o día feriado legal. Hnrblock free tax form Ejemplo. Hnrblock free tax form Tiene que declararle a su empleador la cantidad de propinas que recibió en septiembre del año 2014 a más tardar el día 10 de octubre de 2014. Hnrblock free tax form Declaración final. Hnrblock free tax form   Si deja de trabajar durante el mes, puede declarar las propinas recibidas cuando termine su empleo. Hnrblock free tax form Multa por no declarar las propinas. Hnrblock free tax form   Si no le declara a su empleador las propinas que recibió, tal como se requiere, puede estar sujeto a que se le imponga una multa equivalente al 50% de los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria que adeude sobre las propinas que no declaró. Hnrblock free tax form (Para información sobre estos impuestos, vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, más adelante). Hnrblock free tax form La cantidad de la multa que se impone es adicional a los impuestos que adeude. Hnrblock free tax form   Puede evitar que esta multa le sea impuesta si puede demostrar que existe causa razonable por la cual no le declaró las propinas a su empleador. Hnrblock free tax form Para hacerlo, adjunte un documento escrito a su declaración de impuestos explicando la razón por la cual no declaró la cantidad de propinas que recibió. Hnrblock free tax form Entrega de dinero al empleador para el pago de los impuestos. Hnrblock free tax form   Es posible que lo que gana normalmente no sea suficiente para que su empleador le retenga todos los impuestos que adeude sobre su salario normal más las propinas que recibe. Hnrblock free tax form Si esto ocurre, puede entregarle dinero a su empleador hasta el cierre del año natural para pagar el resto de los impuestos. Hnrblock free tax form   Si no le entrega dinero suficiente a su empleador, el mismo aplicará su salario normal y todo dinero que usted le entregue para los impuestos, en el orden siguiente: Todos los impuestos sobre su salario normal. Hnrblock free tax form Los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuestos de la jubilación ferroviaria sobre las propinas que declaró. Hnrblock free tax form Los impuestos federales, estatales y locales sobre los ingresos sobre las propinas que declaró. Hnrblock free tax form    Su empleador puede descontar de su próximo salario todo impuesto que quede pendiente. Hnrblock free tax form Si al final del año aún no se le han retenido suficientes impuestos, usted puede estar sujeto a una multa por pago insuficiente de impuestos estimados. Hnrblock free tax form Vea la Publicación 505, Tax Withholding and Estimated Tax (Retención de impuestos e impuesto estimado), en inglés, para más información. Hnrblock free tax form    Impuestos no recaudados. Hnrblock free tax form Usted tiene que informar en su declaración de impuestos todo impuesto del Seguro Social y Medicare o impuestos de la jubilación ferroviaria que no se recaudaron al final del año 2013. Hnrblock free tax form Estos impuestos no recaudados aparecerán en su Formulario W-2 del año 2013. Hnrblock free tax form Vea el tema titulado Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos, a continuación. Hnrblock free tax form Cómo se Declaran las Propinas en la Declaración de Impuestos Cómo se declaran las propinas. Hnrblock free tax form    Declare las propinas que recibió junto con su salario en la línea 7 del Formulario 1040, la línea 7 del Formulario 1040A o en la línea 1 del Formulario 1040EZ. Hnrblock free tax form Qué propinas se tienen que declarar. Hnrblock free tax form   Usted tiene que informar en su declaración de impuestos todas las propinas que recibió en 2013. Hnrblock free tax form Incluya las que recibió en efectivo y las que no fueron en efectivo. Hnrblock free tax form Toda propina que usted haya declarado en 2013 a su empleador está incluida en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Hnrblock free tax form Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Hnrblock free tax form    Si recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en un mes y no las declaró a su empleador, vea más adelante el tema titulado Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador . Hnrblock free tax form    Si usted no llevó un registro diario de las propinas que recibió, tal como se requiere, y aparece una cantidad en el recuadro 8 del Formulario W-2, vea más adelante la sección titulada Asignación de Propinas . Hnrblock free tax form   Si usted llevó un registro diario y declaró a su empleador todas las propinas que recibió, tal como se requiere conforme a las reglas explicadas anteriormente, añada a la cantidad que aparece en el recuadro 1 de su Formulario W-2 las siguientes propinas: Las propinas que recibió tanto en efectivo como cargadas a tarjetas de crédito o débito que fueron menos de $20 en un mes cualquiera. Hnrblock free tax form El valor de las propinas que no recibió en efectivo, tales como boletos, pases u otros artículos de valor. Hnrblock free tax form Ejemplo. Hnrblock free tax form Mariano Almendares comenzó a trabajar en el Restaurante Océano Azul (su único empleador en el año 2013) el día 30 de junio y recibió $10,000 en salarios durante el año. Hnrblock free tax form Mariano llevó un registro diario de las propinas que recibió durante el año, el cual muestra que en junio recibió $18 en propinas y en el resto del año recibió $7,000 en propinas. Hnrblock free tax form Al Sr. Hnrblock free tax form Almendares no se le requirió declararle a su empleador las propinas que recibió en junio, pero sí le declaró todas las propinas que recibió durante el resto del año, tal como se requiere. Hnrblock free tax form El Formulario W-2 que el Sr. Hnrblock free tax form Almendares recibió del Restaurante Océano Azul muestra $17,000 ($10,000 de salario más $7,000 de propinas declaradas) en el recuadro 1. Hnrblock free tax form El Sr. Hnrblock free tax form Almendares añade a esa cantidad los $18 de propinas que no le declaró al empleador y declara $17,018 como salario en su declaración de impuestos. Hnrblock free tax form Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador. Hnrblock free tax form    Si en un mes recibió $20 o más en propinas en efectivo o cargadas a tarjetas de crédito o débito en algún empleo y no declaró todas esas propinas a su empleador, tiene que declarar como impuesto adicional los impuestos del Seguro Social, Medicare e Impuesto Adicional del Medicare sobre las propinas que no declaró a su empleador. Hnrblock free tax form Para declarar estos impuestos, tiene que presentar una declaración aunque de otro modo no tuviera que presentarla. Hnrblock free tax form Para hacerlo, tiene que usar el Formulario 1040. Hnrblock free tax form (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Hnrblock free tax form    Use el Formulario 4137, Social Security and Medicare Tax on Unreported Tip Income (Impuestos del Seguro Social y de Medicare sobre el ingreso de propinas no declaradas), en inglés, para calcular los impuestos al Seguro Social y al Medicare. Hnrblock free tax form Anote el impuesto en su declaración como se indica y adjunte el Formulario 4137 debidamente completado a la misma. Hnrblock free tax form Use el Formulario 8959, en inglés, para calcular el Impuesto Adicional del Medicare. Hnrblock free tax form    Si usted está sujeto a la Railroad Retirement Tax Act (Ley Tributaria para la Jubilación Ferroviaria), no puede utilizar el Formulario 4137 para pagar el impuesto para la jubilación ferroviaria sobre propinas no declaradas. Hnrblock free tax form Para obtener crédito para la jubilación ferroviaria, tiene que declarar sus propinas a su empleador. Hnrblock free tax form Cómo se declaran los impuestos no recaudados del Seguro Social, Medicare o impuesto de la jubilación ferroviaria sobre propinas declaradas a su empleador. Hnrblock free tax form   Usted podría tener impuestos sin recaudar si su salario normal no es suficiente para que su empleador retenga todos los impuestos adeudados y si no le dio a su empleador dinero suficiente para pagar el resto de los impuestos. Hnrblock free tax form Para más información, vea Entrega de dinero al empleador para el pago de los impuestos , bajo Cómo Declarar las Propinas a su Empleador, anteriormente. Hnrblock free tax form   Si su empleador no pudo recaudar todos los impuestos al Seguro Social y al Medicare o impuesto de la jubilación ferroviaria que usted adeuda sobre propinas declaradas para 2013, los impuestos por recaudar se mostrarán en el recuadro 12 del Formulario W-2 (códigos A y B). Hnrblock free tax form Tiene que declarar estas cantidades como impuesto adicional en su declaración. Hnrblock free tax form A diferencia de la parte no recaudada del impuesto regular al Medicare (1. Hnrblock free tax form 45%), el Impuesto Adicional del Medicare no recaudado no se declara en el recuadro 12 del Formulario W-2 con el código B. Hnrblock free tax form    Para declarar estos impuestos no recaudados, tiene que presentar una declaración aunque no tuviera que presentarla de otro modo. Hnrblock free tax form Tiene que declarar estos impuestos en la línea 60 del Formulario 1040. Hnrblock free tax form Vea las instrucciones para la línea 60 del Formulario 1040, disponibles en inglés. Hnrblock free tax form (No puede presentar el Formulario 1040EZ ni el Formulario 1040A). Hnrblock free tax form Asignación de Propinas Si su empleador le asignó propinas, las mismas aparecen por separado en el recuadro 8 de su Formulario W-2. Hnrblock free tax form Estas propinas no están incluidas en el recuadro 1 con sus salarios y propinas declaradas. Hnrblock free tax form Si el recuadro 8 está en blanco, lo que se explica en esta sección no es aplicable en su caso. Hnrblock free tax form ¿Qué son propinas asignadas?   Éstas son propinas que su empleador le asignó, además de las que usted le declaró para el año. Hnrblock free tax form Su empleador habrá hecho esto únicamente si: Usted trabajó en un establecimiento (restaurante, bar o negocio similar) que tiene que asignar las propinas a los empleados y La cantidad de propinas que declaró a su empleador fue menos de su parte del 8% de las ventas de comidas y bebidas del establecimiento donde usted trabajó. Hnrblock free tax form De las propinas asignadas, no se retienen impuestos sobre los ingresos, Seguro Social, Medicare, Impuesto Adicional del Medicare ni impuestos de la jubilación ferroviaria. Hnrblock free tax form ¿Cómo se calcula su asignación de propinas?   Las propinas que se le asignan a usted son su parte de una cantidad calculada restando las propinas declaradas de todos los empleados del 8% (u otra tasa más baja aprobada) de las ventas de comida y bebida (que no sean ventas de comida para llevar por los clientes o ventas con un cargo por servicio del 10% o más). Hnrblock free tax form Su parte de esa cantidad fue calculada utilizando un método provisto por un acuerdo laboral entre empleador y empleado o por un método provisto por los reglamentos del IRS basado en las ventas hechas o las horas trabajadas por los empleados. Hnrblock free tax form Para más información sobre el método de asignación exacto utilizado, consulte a su empleador. Hnrblock free tax form ¿Tiene que incluir en la declaración sus propinas asignadas?   Tiene que incluir en la declaración de impuestos todas las propinas que recibió en 2013, incluyendo las propinas pagadas en efectivo como las no pagadas en efectivo. Hnrblock free tax form Todas las propinas que usted haya declarado en 2013 a su empleador están incluidas en los salarios que aparecen en el recuadro 1 de su Formulario W-2. Hnrblock free tax form Sume a la cantidad del recuadro 1 solamente las propinas que usted no le declaró a su empleador. Hnrblock free tax form Esto tiene que incluir toda propina asignada mostrada en el recuadro 8 de su(s) Formulario(s) W-2, a menos que tenga registros confiables que muestren que recibió menos propinas en el año que las cifras asignadas. Hnrblock free tax form   Vea los temas titulados Qué propinas se tienen que declarar , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos y Cómo Mantener un Registro Diario de Propinas , anteriormente. Hnrblock free tax form Cómo declarar las propinas asignadas. Hnrblock free tax form   Declare la cantidad en el recuadro 1 y las propinas asignadas en el recuadro 8 de su(s) Formulario(s) W-2 como salario en la línea 7 del Formulario 1040, en la línea 8 del Formulario 1040NR o en la línea 3 del Formulario 1040NR-EZ. Hnrblock free tax form (No puede presentar el Formulario 1040A ni el Formulario 1040EZ cuando se tienen propinas asignadas). Hnrblock free tax form    Debido a que los impuestos del Seguro Social, Medicare o Impuesto Adicional del Medicare no fueron retenidos de las propinas asignadas, tiene que declararlos como impuestos adicionales en su declaración. Hnrblock free tax form Complete el Formulario 4137 e incluya las propinas asignadas en la línea 1 del formulario. Hnrblock free tax form Vea Cómo declarar los impuestos del Seguro Social, Medicare, Impuesto Adicional del Medicare o impuesto de la jubilación ferroviaria sobre las propinas no declaradas a su empleador , bajo Cómo se Declaran las Propinas en la Declaración de Impuestos. Hnrblock free tax form Prev  Up  Next   Home   More Online Publications