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How To Amend Your Income Tax Return

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How To Amend Your Income Tax Return

How to amend your income tax return 5. How to amend your income tax return   Salarios, Sueldos y Otros Ingresos Table of Contents Recordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. How to amend your income tax return Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones Recordatorio Ingresos de fuentes en el extranjero. How to amend your income tax return   Si usted es ciudadano de los Estados Unidos o residente extranjero, tiene que declarar en la declaración de impuestos todo ingreso proveniente de fuentes fuera de los Estados Unidos (ingresos del extranjero) a menos que esté exento conforme a las leyes de los Estados Unidos. How to amend your income tax return Esto corresponde independientemente de si reside dentro o fuera de los Estados Unidos y si ha recibido o no el Formulario W-2, Wage and Tax Statement (Comprobante de salarios e impuestos), en inglés, o el Formulario 1099, también en inglés, de un pagador extranjero. How to amend your income tax return Esto corresponde tanto a ingresos derivados del trabajo (como salarios y propinas) como a ingresos no derivados del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). How to amend your income tax return Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de sus ingresos del trabajo provenientes de fuentes extranjeras. How to amend your income tax return Para más información, vea la Publicación 54, Tax Guide for U. How to amend your income tax return S. How to amend your income tax return Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y extranjeros residentes de los Estados Unidos que viven en el extranjero), en inglés. How to amend your income tax return Introduction Este capítulo abarca la compensación recibida por servicios prestados como empleado, tales como sueldos, salarios y beneficios marginales. How to amend your income tax return Se incluyen los siguientes temas: Bonificaciones y premios. How to amend your income tax return Reglas especiales para ciertos empleados. How to amend your income tax return Beneficios por enfermedad y lesiones. How to amend your income tax return Este capítulo explica cuáles son los ingresos que se incluyen en los ingresos brutos del empleado y cuáles no se incluyen. How to amend your income tax return Useful Items - You may want to see: Publicación 463 Travel, Entertainment, Gift, and Car Expenses (Gastos de viaje, entretenimiento, obsequios y automóvil), en inglés 525 Taxable and Nontaxable Income (Ingresos tributables y no tributables), en inglés Remuneración del Empleado Esta sección abarca varios tipos de remuneración del empleado incluyendo beneficios marginales, aportaciones a planes de jubilación, opciones para la compra de acciones y propiedad restringida. How to amend your income tax return Formulario W-2. How to amend your income tax return    Si es empleado, debe recibir un Formulario W-2 de su empleador que muestre la remuneración que recibió por sus servicios. How to amend your income tax return Incluya la cantidad de la remuneración en la línea 7 del Formulario 1040 o del Formulario 1040A o en la línea 1 del Formulario 1040EZ, aún si no recibe un Formulario W-2. How to amend your income tax return   Si prestó servicios, en otra calidad que no sea la de contratista independiente, y su empleador no le retuvo del sueldo impuestos del Seguro Social y Medicare, tiene que presentar el Formulario 8919, Uncollected Social Security and Medicare Tax on Wages (Impuestos del Seguro Social y Medicare sobre el salario no retenidos), en inglés, junto con el Formulario 1040. How to amend your income tax return Dicha parte del salario tiene que anotarse en la línea 7 del Formulario 1040. How to amend your income tax return Vea el Formulario 8919 para más información. How to amend your income tax return Proveedores de cuidado de menores. How to amend your income tax return    Si provee cuidado de menores, ya sea en el hogar del menor, en el hogar de usted o en algún otro sitio comercial, la remuneración que usted reciba tiene que ser incluida en sus ingresos. How to amend your income tax return Si no es un empleado, usted probablemente trabaje por cuenta propia y tiene que incluir los pagos por los servicios en el Anexo C (Formulario 1040), Profit or Loss From Business (Ganancias o pérdidas de un negocio), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de un negocio), ambos en inglés. How to amend your income tax return Generalmente, no es empleado a menos que esté sujeto a la voluntad y control de la persona que lo emplea en cuanto a lo que tiene que hacer y cómo lo tiene que hacer. How to amend your income tax return Niñeras. How to amend your income tax return   Si cuida a niños de parientes o vecinos, ya sea con regularidad o sólo ocasionalmente, las reglas para los proveedores del cuidado de menores le corresponden a usted. How to amend your income tax return Otras Clases de Remuneración Esta sección trata de diferentes clases de remuneración del empleado. How to amend your income tax return Comisiones pagadas por adelantado y otros ingresos. How to amend your income tax return   Si recibe comisiones pagadas por adelantado u otras cantidades por servicios que prestará en el futuro y usted es contribuyente que usa el método contable a base de efectivo, tendrá que incluir estas cantidades en el ingreso del año en que las reciba. How to amend your income tax return    Si reintegra comisiones no devengadas u otras cantidades en el mismo año en que las recibe, reste el reintegro de sus ingresos. How to amend your income tax return Si las reintegra en un año tributario posterior, puede deducir el reintegro como una deducción detallada en el Anexo A (Formulario 1040) o quizás pueda reclamar un crédito para ese año. How to amend your income tax return Vea Reintegros en el capítulo 12. How to amend your income tax return Asignaciones y reembolsos. How to amend your income tax return    Si recibe asignaciones o reembolsos de su empleador para cubrir gastos de viaje, transporte u otros gastos relacionados con un negocio, vea la Publicación 463, en inglés. How to amend your income tax return Si se le reembolsan gastos de mudanza, vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. How to amend your income tax return Pago de sueldo atrasado como indemnización. How to amend your income tax return    Incluya en sus ingresos las cantidades que se le otorguen en un convenio o sentencia para pagar sueldos atrasados. How to amend your income tax return Estas cantidades incluyen pagos hechos a usted por daños, primas de seguro de vida no pagadas y primas de seguro de salud no pagadas. How to amend your income tax return Su empleador debe informarle de las mismas en el Formulario W-2. How to amend your income tax return Bonificaciones y premios. How to amend your income tax return   Las bonificaciones o premios que usted reciba por trabajo sobresaliente se incluyen en los ingresos y deben aparecer en su Formulario W-2. How to amend your income tax return Éstos incluyen premios como viajes de vacaciones por alcanzar objetivos de ventas. How to amend your income tax return Si el premio o recompensa que recibe es en mercancía o servicios, tiene que incluir en sus ingresos el valor justo de mercado de los mismos. How to amend your income tax return Sin embargo, si su empleador solamente promete pagarle una bonificación o premio en el futuro, no es tributable hasta que usted lo reciba o esté a su disposición. How to amend your income tax return Premio por logros del empleado. How to amend your income tax return   Si recibe bienes muebles tangibles (que no sean efectivo, un certificado de regalo u otro artículo similar) como premio por años de servicio o por prácticas óptimas de seguridad, por lo general podrá excluir el valor de sus ingresos. How to amend your income tax return Sin embargo, la cantidad que puede excluir se limita a la cantidad del costo para su empleador y no puede ser más de $1,600 ($400 por premios que no sean premios de planes calificados) por todos los premios de esa índole que reciba durante el año. How to amend your income tax return Su empleador le puede decir si su premio pertenece a un plan calificado. How to amend your income tax return Su empleador tiene que entregarle el premio como parte de una ceremonia o presentación notable, bajo condiciones y circunstancias en las cuales no hay una probabilidad considerable de que el mismo sea una remuneración disimulada. How to amend your income tax return   No obstante, la exclusión no corresponde a los siguientes premios: Un premio por años de servicio si usted lo recibió por menos de cinco años de servicio o si recibió otro premio por años de servicio durante el año o durante los cuatro años anteriores. How to amend your income tax return Un premio por prácticas óptimas de seguridad si es gerente, administrador, empleado oficinista u otro empleado profesional, o si más del 10% de los empleados que reúnen los requisitos recibieron premios anteriormente por prácticas óptimas de seguridad durante el año. How to amend your income tax return Ejemplo. How to amend your income tax return Benito Valverde recibió tres premios por logros como empleado durante el año: un premio de un plan no calificado que fue un reloj con un valor de $250 y dos premios de un plan calificado que constan de un aparato estereofónico con un valor de $1,000 y un juego de palos de golf con un valor de $500. How to amend your income tax return Suponiendo que, por lo demás, los requisitos para los premios de planes calificados se han cumplido, cada premio por sí solo estaría excluido de los ingresos. How to amend your income tax return Sin embargo, ya que el valor total de todos los premios es $1,750 y excede de $1,600, Benito tiene que incluir $150 ($1,750 – $1,600) en los ingresos. How to amend your income tax return Pagos de salarios diferenciales. How to amend your income tax return   Los pagos de salarios diferenciales se definen como cualquier pago que le haya hecho un empleador y que corresponda a cualquier período de más de 30 días durante el cual preste servicio activo como miembro de los servicios uniformados. How to amend your income tax return Dichos pagos representan la totalidad, o una parte de, los salarios que hubiera recibido del empleador durante ese período. How to amend your income tax return Se considera que estos pagos son sueldos y están sujetos a la retención del ingreso federal sobre los ingresos. How to amend your income tax return Sin embargo, no están sujetos a los impuestos de la Ley de Contribución al Seguro Social (FICA, por sus siglas en inglés) ni a los impuestos de la Ley Federal de Contribución para el Desempleo (FUTA, por sus siglas en inglés). How to amend your income tax return Los pagos de salarios diferenciales se declaran como salarios en el Formulario W-2. How to amend your income tax return Asignaciones del gobierno por costo de vida. How to amend your income tax return   La mayoría de los pagos que los empleados civiles del gobierno de los Estados Unidos reciben por trabajo en el extranjero es tributable. How to amend your income tax return Sin embargo, ciertas asignaciones por costo de vida son libres de impuestos. How to amend your income tax return La Publicación 516, U. How to amend your income tax return S. How to amend your income tax return Government Civilian Employees Stationed Abroad (Empleados civiles del gobierno de los Estados Unidos con puesto en el extranjero), en inglés, provee una explicación sobre el trato tributario de dichas asignaciones, pagos diferenciales y otra paga especial que usted recibe por trabajar en el extranjero. How to amend your income tax return Planes de compensación diferida no calificados. How to amend your income tax return   Su empleador le informará del total de cantidades diferidas para el año conforme a un plan de compensación diferida no calificado. How to amend your income tax return Esta cantidad aparece en el recuadro 12 del Formulario W-2, con el código Y. How to amend your income tax return Esta cantidad no se incluye en los ingresos. How to amend your income tax return   Sin embargo, si en algún momento del año tributario, el plan no cumple ciertos requisitos, o no se opera conforme a dichos requisitos, todas las cantidades diferidas conforme al plan para ese año tributario y todos los años tributarios anteriores se incluyen en los ingresos del año en curso. How to amend your income tax return Esta cantidad se incluye en el salario, el cual aparece en el recuadro 1 del Formulario W-2. How to amend your income tax return Dicha cantidad se anota también en el recuadro 12 del Formulario W-2, con el código Z. How to amend your income tax return Pagaré recibido por servicios. How to amend your income tax return    Si su empleador le da un pagaré garantizado como pago por sus servicios, tendrá que incluir el valor justo de mercado (usualmente el valor de descuento) del pagaré en los ingresos del año en que lo recibió. How to amend your income tax return Luego, cuando reciba pagos sobre el pagaré, una proporción de cada pago es la recuperación del valor justo de mercado que usted previamente había incluido en los ingresos. How to amend your income tax return No vuelva a incluir esa parte en los ingresos. How to amend your income tax return Incluya el resto del pago en los ingresos del año en que recibió el pago. How to amend your income tax return   Si su empleador le da un pagaré no garantizado y no negociable como pago por sus servicios, los pagos sobre el pagaré que se aplican al capital del mismo se consideran ingresos de remuneración cuando usted los recibe. How to amend your income tax return Indemnización por despido. How to amend your income tax return   Los pagos recibidos por concepto de indemnización por despido y cancelación de contrato laboral tienen que ser incluidos en los ingresos. How to amend your income tax return Pago por vacaciones acumuladas. How to amend your income tax return    Si es empleado federal y recibe un pago global en concepto de vacaciones acumuladas al jubilarse o renunciar, esta cantidad se incluye como salario en el Formulario W-2. How to amend your income tax return   Si renuncia de una agencia federal y es empleado por otra, podría tener que devolver a la segunda agencia parte del pago global por vacaciones anuales acumuladas. How to amend your income tax return Puede reducir el salario bruto restando la cantidad que devolvió en el mismo año tributario en que la recibió. How to amend your income tax return Adjunte a la declaración de impuestos una copia del recibo o estado de cuentas que le dio la agencia a la cual le devolvió dicho pago para explicar la diferencia entre el salario en la declaración y el salario en los Formularios W-2. How to amend your income tax return Servicios de ayuda para obtener otro trabajo. How to amend your income tax return   Si elige aceptar una cantidad reducida en concepto de indemnización por despido para recibir servicios de ayuda para encontrar otro trabajo (como capacitación para escribir su hoja de vida y hacer entrevistas), tendrá que incluir la cantidad no reducida de la indemnización en los ingresos. How to amend your income tax return    No obstante, puede deducir el valor de estos servicios de ayuda para encontrar otro trabajo (hasta la diferencia entre la indemnización por despido incluida en los ingresos y la cantidad que en verdad recibió) como una deducción miscelánea (sujeta al límite del 2% del ingreso bruto ajustado o AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040). How to amend your income tax return Pagos por enfermedad. How to amend your income tax return   Los pagos que reciba de su empleador mientras esté enfermo o lesionado son parte del sueldo o salario. How to amend your income tax return Además, tiene que incluir en los ingresos los beneficios por enfermedad que reciba de cualquiera de los siguientes pagadores: Un fondo de bienestar social. How to amend your income tax return Un fondo estatal para enfermedad o incapacidad. How to amend your income tax return Una asociación de empleadores o empleados. How to amend your income tax return Una compañía de seguros, si su empleador pagó el plan. How to amend your income tax return No obstante, si pagó las primas de una póliza de accidente o de seguro de salud, las prestaciones que reciba conforme a la póliza no están sujetas a impuestos. How to amend your income tax return Para más información, vea la Publicación 525, en inglés. How to amend your income tax return Impuestos del Seguro Social y Medicare pagados por el empleador. How to amend your income tax return   Si usted y su empleador tienen un acuerdo conforme al cual su empleador paga su impuesto del Seguro Social y Medicare sin deducirlos de su salario bruto, tendrá que declarar la cantidad de impuestos que se pagó por usted como salario sujeto a impuestos en la declaración. How to amend your income tax return El pago también se considera salario para calcular los impuestos y beneficios del Seguro Social y Medicare. How to amend your income tax return No obstante, estos pagos no se consideran salario del Seguro Social y Medicare si usted es trabajador doméstico o trabajador agrícola. How to amend your income tax return Derechos de revalorización de acciones. How to amend your income tax return   No incluya un derecho de revalorización de acciones que le haya provisto su empleador en los ingresos hasta que ejerza (haga uso de) ese derecho. How to amend your income tax return Cuando ejerza ese derecho, tiene derecho a un pago en efectivo equivalente al valor justo de mercado de las acciones de la sociedad anónima en la fecha en que ejerció su derecho menos el valor justo de mercado de las acciones en la fecha en que se le otorgó el derecho. How to amend your income tax return Incluya el pago en efectivo en los ingresos del año en que ejerza su derecho. How to amend your income tax return Beneficios Marginales Los beneficios marginales que reciba relacionados con el desempeño de sus servicios se incluyen en los ingresos como remuneración a menos que pague su valor justo de mercado o estén específicamente excluidos por ley. How to amend your income tax return Abstenerse de prestar servicios (por ejemplo, conforme a un convenio de no competencia) se considera desempeño de sus servicios para los propósitos de estas reglas. How to amend your income tax return Período contable. How to amend your income tax return   Tiene que usar el mismo período contable que su empleador para declarar los beneficios marginales sujetos a impuestos que no sean en efectivo. How to amend your income tax return Su empleador tiene la opción de declarar los beneficios marginales sujetos a impuestos que no sean en efectivo usando cualquiera de las dos reglas siguientes: Regla general: los beneficios se declaran para un año natural (1 de enero – 31 de diciembre). How to amend your income tax return Regla especial del período contable: los beneficios provistos durante los 2 últimos meses del año natural (o de cualquier período más corto) son tratados como si hubiesen sido pagados durante el siguiente año natural. How to amend your income tax return Por ejemplo, cada año su empleador declara el valor de los beneficios provistos durante los últimos 2 meses del año anterior y los primeros 10 meses del año en curso. How to amend your income tax return  Su empleador no tiene que usar el mismo período contable para cada beneficio marginal, pero tiene que usar el mismo período para todos los empleados que reciban un beneficio particular. How to amend your income tax return   Si desea declarar una deducción por gastos de negocio como empleado (en el caso del uso de un auto, por ejemplo), tiene que usar el mismo período contable que use para declarar el beneficio. How to amend your income tax return Formulario W-2. How to amend your income tax return   Su empleador tiene que incluir todos los beneficios marginales en la casilla 1 del Formulario W-2 como salarios, propinas y otra remuneración; y si corresponde, en las casillas 3 y 5 como salarios sujetos a los impuestos al Seguro Social y al Medicare. How to amend your income tax return Aunque no se requiere, su empleador podría incluir el valor total de los beneficios marginales en la casilla 14 (o en un estado por separado). How to amend your income tax return Sin embargo, si su empleador le proveyó a usted un vehículo e incluyó el 100% de su valor de alquiler anual en los ingresos de usted, dicho empleador tiene que declararle este valor a usted por separado en la casilla 14 (o en un estado por separado). How to amend your income tax return Plan de Accidente o de Salud Generalmente, el valor de la cobertura de un seguro de accidente o de salud provisto por su empleador no se incluye en los ingresos. How to amend your income tax return Los beneficios que reciba del plan pueden estar sujetos a impuestos, como se explica más adelante en la sección titulada Beneficios por Enfermedad y Lesiones . How to amend your income tax return Para más información sobre los asuntos tratados en esta sección, salvo la cobertura para cuidados a largo plazo, vea la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para gastos médicos con beneficios tributarios), en inglés. How to amend your income tax return Cobertura para cuidados a largo plazo. How to amend your income tax return    Las aportaciones de su empleador para cubrir servicios de cuidados a largo plazo generalmente no se incluyen en los ingresos. How to amend your income tax return Sin embargo, las aportaciones hechas a una cuenta flexible de gastos médicos u otro plan similar (como un cafeteria plan (plan flexible de beneficios)) tienen que incluirse en los ingresos. How to amend your income tax return Esta cantidad se informa como salario en el recuadro 1 del Formulario W-2. How to amend your income tax return   Las aportaciones a este tipo de plan se explican en la Publicación 502, Medical and Dental Expenses (Gastos médicos y dentales), en inglés. How to amend your income tax return Aportaciones a una cuenta de ahorros médicos Archer (conocida como Archer MSA, en inglés). How to amend your income tax return    Las aportaciones hechas por su empleador a una cuenta de ahorros médicos Archer por lo general no se incluyen en los ingresos. How to amend your income tax return El total se declara en el recuadro 12 del Formulario W-2 con el código R. How to amend your income tax return Tiene que declarar esta cantidad en el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos de seguros de cuidado a largo plazo), en inglés. How to amend your income tax return Adjunte el formulario a la declaración de impuestos. How to amend your income tax return Cuenta flexible de ahorros para gastos médicos (conocida como Health FSA, en inglés). How to amend your income tax return   Si su empleador provee una cuenta flexible de ahorros para gastos médicos que reúna los requisitos como seguro de accidente o de salud, la cantidad de la reducción de su salario y los reembolsos de sus gastos por cuidados médicos generalmente no se incluyen en los ingresos. How to amend your income tax return Nota: Para los años de planes que comienzan después de 2012, las cuentas flexibles de ahorros están sujetas a un límite de $2,500 de aportaciones realizadas por medio de reducción en su salario. How to amend your income tax return Este límite de $2,500 está sujeto a ajuste por inflación para los años de planes que comienzan después de 2013. How to amend your income tax return Si desea más información, vea el Notice 2012-40 (Aviso 2012-40), que se encuentra en la página 1046 del Internal Revenue Bulletin 2012-26 (Boletín de Impuestos Internos 2012-26), disponible en inglés, en www. How to amend your income tax return irs. How to amend your income tax return gov/irb/2012-26_IRB/ar09. How to amend your income tax return html. How to amend your income tax return Cuenta de reembolso de gastos médicos (HRA, por sus siglas en inglés). How to amend your income tax return   Si su empleador provee una cuenta de reembolso de gastos médicos (HRA) que reúna los requisitos como un seguro de accidente o de salud, la cobertura y reembolsos de sus gastos por cuidados médicos por lo general no se incluyen en los ingresos. How to amend your income tax return Cuenta de ahorros para gastos médicos (HSA, por sus siglas en inglés). How to amend your income tax return   Si reúne los requisitos, usted y cualquier otra persona, incluyendo su empleador o un miembro de su familia, pueden hacer aportaciones a la cuenta HSA (de usted). How to amend your income tax return Las aportaciones, excepto las del empleador, se pueden deducir en la declaración independientemente de si detalla o no las deducciones. How to amend your income tax return Las aportaciones hechas por su empleador no se incluyen en los ingresos. How to amend your income tax return El dinero retirado de la cuenta HSA que se utilice para pagar gastos médicos calificados no se incluye en los ingresos. How to amend your income tax return Las distribuciones de la cuenta que no se utilicen para gastos médicos se incluyen en los ingresos. How to amend your income tax return Vea la Publicación 969, en inglés, para los requisitos correspondientes a una cuenta HSA. How to amend your income tax return   Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio bona fide no corresponden a aportaciones hechas por un empleador. How to amend your income tax return Estas aportaciones se consideran distribuciones de dinero de la cuenta y no se incluyen en el ingreso bruto de dicho socio. How to amend your income tax return Las aportaciones hechas por una sociedad colectiva a la cuenta HSA de un socio por servicios prestados se tratan como pagos garantizados que se pueden incluir en el ingreso bruto del socio. How to amend your income tax return En ambos casos, el socio puede deducir las aportaciones hechas a su cuenta HSA. How to amend your income tax return   Las aportaciones hechas por una sociedad anónima de tipo S a la cuenta HSA de un empleado-accionista del 2% por servicios prestados se tratan como pagos garantizados y se incluyen en el ingreso bruto del empleado-accionista. How to amend your income tax return El empleado-accionista puede deducir la aportación hecha a su cuenta HSA. How to amend your income tax return Distribución de fondos calificada a una cuenta de ahorros para gastos médicos (HSA). How to amend your income tax return   Se puede realizar una sola distribución de un arreglo de ahorros para la jubilación (IRA) a una cuenta HSA y normalmente no se incluye ninguna parte de dicha distribución en los ingresos. How to amend your income tax return Consulte la Publicación 590 para ver los requisitos correspondientes a estas distribuciones de fondos calificadas a una cuenta HSA. How to amend your income tax return Falta de cumplimiento con los requisitos. How to amend your income tax return   Si su cuenta de ahorros para gastos médicos (HSA) recibió distribuciones calificadas (para cuentas HSA) de una cuenta flexible para gastos médicos (Health FSA) o de un plan de reembolso de gastos médicos (HRA) (temas tratados anteriormente) o de una distribución de fondos calificada para una cuenta HSA, usted tiene que reunir los requisitos para fines de una cuenta HSA en el período desde el mes en el que se haya realizado la distribución calificada hasta el último día del duodécimo mes siguiente a dicho mes. How to amend your income tax return Si no reúne los requisitos durante este período y esto no se debe a fallecimiento o incapacidad, tiene que incluir la distribución en los ingresos del año tributario en el que deje de reunir los requisitos. How to amend your income tax return Dichos ingresos están sujetos a un impuesto adicional del 10%. How to amend your income tax return Ayuda para Adopción Es posible que pueda excluir de los ingresos cantidades pagadas o gastos incurridos por su empleador por gastos calificados de adopción relacionados con la adopción de un hijo que reúna los requisitos. How to amend your income tax return Vea las instrucciones para el Formulario 8839, Qualified Adoption Expenses (Gastos de adopción calificados), en inglés, para más información. How to amend your income tax return Los beneficios por adopción los declara el empleador en el recuadro 12 del Formulario W-2 con el código T. How to amend your income tax return También se incluyen como remuneración del Seguro Social y Medicare en los recuadros 3 y 5. How to amend your income tax return Sin embargo, no se incluyen como salario en el recuadro 1. How to amend your income tax return Para determinar las cantidades sujetas a impuestos y las que no lo están, tiene que llenar la Parte III del Formulario 8839, en inglés. How to amend your income tax return Adjunte el formulario a su declaración de impuestos. How to amend your income tax return Beneficios De Minimis (Mínimos) Si su empleador le provee un producto o servicio y el costo del mismo es tan pequeño que no sería razonable para el empleador declararlo, el valor no se incluye en los ingresos. How to amend your income tax return Generalmente, el valor de los beneficios como descuentos en las cafeterías de la compañía, el costo de transporte por taxi para regresar a su casa cuando trabaje horas extra y comidas patrocinadas por la compañía no se incluyen en los ingresos. How to amend your income tax return Obsequios por fiestas. How to amend your income tax return   Si su empleador le obsequia un pavo, jamón u otro artículo de valor nominal por Navidad u otras fiestas, no incluya el valor del obsequio en los ingresos. How to amend your income tax return Sin embargo, si su empleador le obsequia dinero en efectivo, un certificado de regalo o un artículo similar que usted fácilmente puede canjear por efectivo, incluya el valor de ese obsequio como salario o sueldo adicional sea cual sea la cantidad en cuestión. How to amend your income tax return Ayuda para Educación Puede excluir de sus ingresos hasta $5,250 en concepto de ayuda calificada para educación provista por el empleador. How to amend your income tax return Para más información, vea la Publicación 970, Tax Benefits for Education (Beneficios tributarios para estudios), en inglés. How to amend your income tax return Seguro de Vida Colectivo a Término Fijo Por lo general, el costo de hasta $50,000 de la cobertura de un seguro de vida colectivo a término fijo provisto por su empleador (o un empleador anterior) no se incluye en los ingresos. How to amend your income tax return Sin embargo, tiene que incluir en los ingresos el costo del seguro provisto por su empleador si es superior a $50,000 de cobertura menos toda cantidad que pague por la compra del seguro. How to amend your income tax return Para las excepciones, vea Costo exento de impuestos en su totalidad , y Costo sujeto a impuestos en su totalidad , más adelante. How to amend your income tax return Si su empleador provee más de $50,000 en cobertura, la cantidad incluida en los ingresos se declara como parte de su salario en el recuadro 1 del Formulario W-2. How to amend your income tax return También aparece por separado en el recuadro 12 con el código C. How to amend your income tax return Seguro de vida colectivo a término a fijo. How to amend your income tax return   Este tipo de seguro proporciona protección mediante un seguro de vida a término fijo (un seguro que tiene vigencia por un período de tiempo fijo) que: Provee una indemnización general por fallecimiento del asegurado, Se ofrece a un grupo de empleados, Se ofrece conforme a una póliza a nombre del empleador, y Provee una cantidad de seguro para cada empleado basada en una fórmula que impide una selección individual. How to amend your income tax return Beneficios permanentes. How to amend your income tax return   Si su póliza de seguro de vida colectivo a término fijo incluye beneficios permanentes, como el valor de su pago completo o el valor en efectivo de recuperación de la póliza, tiene que incluir en los ingresos, como salario, el costo de los beneficios permanentes menos la cantidad que pague por ellos. How to amend your income tax return Su empleador debe poder decirle la cantidad que tiene que incluir en los ingresos. How to amend your income tax return Beneficios por fallecimiento accidental. How to amend your income tax return   El seguro que provee beneficios por fallecimiento accidental u otro tipo de beneficios por fallecimiento pero no provee beneficios por fallecimiento en general (seguro de viajes, por ejemplo) no es seguro de vida colectivo a término fijo. How to amend your income tax return Empleador anterior. How to amend your income tax return   Si un empleador anterior proveyó más de $50,000 en cobertura de seguro de vida colectivo a término fijo durante el año, la cantidad incluida en sus ingresos se declara como salario en el recuadro 1 del Formulario W-2. How to amend your income tax return También aparece por separado en el recuadro 12 con el código C. How to amend your income tax return El recuadro 12 también muestra, con los códigos M y N, la cantidad de impuestos sin cobrar del Seguro Social y Medicare sobre la cobertura en exceso. How to amend your income tax return Tiene que pagar estos impuestos con su declaración de impuestos. How to amend your income tax return Inclúyalos en el impuesto total en la línea 60 del Formulario 1040 y siga las instrucciones para la línea 60. How to amend your income tax return Para más información, vea las Instrucciones del Formulario 1040, en inglés. How to amend your income tax return Dos o más empleadores. How to amend your income tax return   Su exclusión para la cobertura del seguro de vida colectivo a término fijo no puede sobrepasar el costo de $50,000 de cobertura provista por su empleador, independientemente de si el seguro es provisto por un solo empleador o por varios empleadores. How to amend your income tax return Si dos o más empleadores proveen cobertura de seguro que sume más de $50,000, las cantidades declaradas como salarios en los Formularios W-2 no serán correctas. How to amend your income tax return Tiene que calcular cuánto tiene que incluir en los ingresos. How to amend your income tax return A la cantidad que calcule, réstele la cantidad declarada con el código C en el recuadro 12 de los Formularios W-2, sume el resultado al salario declarado en el recuadro 1 y declare el total en su declaración de impuestos. How to amend your income tax return Cómo calcular el costo tributable. How to amend your income tax return   Utilice la hoja de trabajo siguiente para calcular la cantidad a incluir en los ingresos. How to amend your income tax return     Hoja de Trabajo 5-1. How to amend your income tax return Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos 1. How to amend your income tax return Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). How to amend your income tax return 1. How to amend your income tax return   2. How to amend your income tax return Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. How to amend your income tax return 2. How to amend your income tax return 50,000 3. How to amend your income tax return Reste la línea 2 de la línea 1. How to amend your income tax return 3. How to amend your income tax return   4. How to amend your income tax return Divida la línea 3 entre $1,000. How to amend your income tax return Incluya sólo un decimal. How to amend your income tax return 4. How to amend your income tax return   5. How to amend your income tax return Vaya a la Tabla 5-1. How to amend your income tax return Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. How to amend your income tax return 5. How to amend your income tax return   6. How to amend your income tax return Multiplique la línea 4 por la línea 5. How to amend your income tax return 6. How to amend your income tax return   7. How to amend your income tax return Anote el número de meses completos de cobertura a este costo. How to amend your income tax return 7. How to amend your income tax return   8. How to amend your income tax return Multiplique la línea 6 por la línea 7. How to amend your income tax return 8. How to amend your income tax return   9. How to amend your income tax return Anote las primas que pagó al mes. How to amend your income tax return 9. How to amend your income tax return       10. How to amend your income tax return Anote el número de meses que pagó las primas. How to amend your income tax return 10. How to amend your income tax return       11. How to amend your income tax return Multiplique la línea 9 por la línea 10. How to amend your income tax return 11. How to amend your income tax return   12. How to amend your income tax return Reste la línea 11 de la línea 8. How to amend your income tax return Incluya esta cantidad en sus ingresos como salario 12. How to amend your income tax return   Tabla 5-1. How to amend your income tax return Costo de Cada $1,000 de Seguro de Vida Colectivo a Término Fijo por un Mes Edad Costo Menor de 25 años $ 0. How to amend your income tax return 05 De 25 a 29 años 0. How to amend your income tax return 06 De 30 a 34 años 0. How to amend your income tax return 08 De 35 a 39 años 0. How to amend your income tax return 09 De 40 a 44 años 0. How to amend your income tax return 10 De 45 a 49 años 0. How to amend your income tax return 15 De 50 a 54 años 0. How to amend your income tax return 23 De 55 a 59 años 0. How to amend your income tax return 43 De 60 a 64 años 0. How to amend your income tax return 66 De 65 a 69 años 1. How to amend your income tax return 27 De 70 años en adelante 2. How to amend your income tax return 06 Ejemplo. How to amend your income tax return Usted tiene 51 años de edad y trabaja para los empleadores A y B. How to amend your income tax return Ambos empleadores le proveen cobertura de seguro de vida colectivo a término fijo para el año entero. How to amend your income tax return Su cobertura es $35,000 con el empleador A y $45,000 con el empleador B. How to amend your income tax return Usted paga las primas mensuales de $4. How to amend your income tax return 15 conforme al plan colectivo del empleador B. How to amend your income tax return La cantidad a ser incluida en los ingresos se calcula según lo indicado en la Hoja de Trabajo 5-1. How to amend your income tax return Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo, a continuación. How to amend your income tax return    Hoja de Trabajo 5-1. How to amend your income tax return Cómo Calcular el Costo del Seguro de Vida Colectivo a Término Fijo a Incluir en los Ingresos – Ejemplo 1. How to amend your income tax return Anote la cantidad total de su cobertura de seguro provista por su(s) empleador(es). How to amend your income tax return 1. How to amend your income tax return 80,000 2. How to amend your income tax return Límite sobre la exclusión para la cobertura del seguro de vida colectivo a término fijo provista por su empleador. How to amend your income tax return 2. How to amend your income tax return 50,000 3. How to amend your income tax return Reste la línea 2 de la línea 1. How to amend your income tax return 3. How to amend your income tax return 30,000 4. How to amend your income tax return Divida la línea 3 entre $1,000. How to amend your income tax return Incluya sólo un decimal. How to amend your income tax return 4. How to amend your income tax return 30. How to amend your income tax return 0 5. How to amend your income tax return Vaya a la Tabla 5-1. How to amend your income tax return Según la edad que tenga el último día del año tributario, busque el grupo correspondiente a su edad en la columna izquierda y anote el costo correspondiente indicado en la columna derecha. How to amend your income tax return 5. How to amend your income tax return . How to amend your income tax return 23 6. How to amend your income tax return Multiplique la línea 4 por la línea 5. How to amend your income tax return 6. How to amend your income tax return 6. How to amend your income tax return 90 7. How to amend your income tax return Anote el número de meses completos de cobertura a este costo. How to amend your income tax return 7. How to amend your income tax return 12 8. How to amend your income tax return Multiplique la línea 6 por la línea 7. How to amend your income tax return 8. How to amend your income tax return 82. How to amend your income tax return 80 9. How to amend your income tax return Anote las primas que pagó al mes. How to amend your income tax return 9. How to amend your income tax return 4. How to amend your income tax return 15     10. How to amend your income tax return Anote el número de meses que pagó las primas. How to amend your income tax return 10. How to amend your income tax return 12     11. How to amend your income tax return Multiplique la línea 9 por la línea 10. How to amend your income tax return 11. How to amend your income tax return 49. How to amend your income tax return 80 12. How to amend your income tax return Reste la línea 11 de la línea 8. How to amend your income tax return Incluya esta cantidad en sus ingresos como salario. How to amend your income tax return 12. How to amend your income tax return 33. How to amend your income tax return 00 Costo exento de impuestos en su totalidad. How to amend your income tax return   No se grava impuesto alguno sobre el costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: Está permanente y totalmente incapacitado y ha cesado su trabajo. How to amend your income tax return Su empleador es el beneficiario de la póliza por el período completo de vigencia del seguro durante el año tributario. How to amend your income tax return Una organización benéfica (definida en el capítulo 24), para la cual las aportaciones son deducibles, es la única beneficiaria de la póliza por el período completo de vigencia del seguro durante el año tributario. How to amend your income tax return (No tiene derecho a una deducción en concepto de donación caritativa por nombrar a una organización benéfica beneficiaria de su póliza). How to amend your income tax return El plan existía el 1 de enero de 1984 y Se jubiló antes del 2 de enero de 1984 y estaba cubierto por el plan cuando se jubiló o Llegó a los 55 años de edad antes del 2 enero de 1984 y estaba empleado por el empleador o su predecesor en 1983. How to amend your income tax return Costo sujeto a impuestos en su totalidad. How to amend your income tax return   Se grava la totalidad del costo del seguro de vida colectivo a término fijo si se da alguna de las siguientes circunstancias: El empleador provee el seguro por medio de un fideicomiso para empleados calificado, como un fideicomiso de pensiones o un plan de anualidades calificado. How to amend your income tax return Usted es un empleado clave y el plan de su empleador discrimina a favor de los empleados clave. How to amend your income tax return Servicios de Planificación para la Jubilación Si su empleador tiene un plan calificado de jubilación, los servicios de planificación calificados para la jubilación provistos a usted (y a su cónyuge) por el empleador no se incluyen en los ingresos. How to amend your income tax return Los servicios calificados incluyen asesoramiento sobre planificación para la jubilación, información sobre el plan de jubilación de su empleador e información sobre cómo podría encajar este plan dentro de su plan general individual de ingresos para la jubilación. How to amend your income tax return No puede excluir el valor de ningún servicio de preparación de impuestos, contabilidad, ni servicios de un abogado o corredor de bolsa provistos por su empleador. How to amend your income tax return Transporte Si su empleador le provee un beneficio marginal de transporte calificado, éste puede ser excluido de sus ingresos, hasta ciertos límites. How to amend your income tax return Un beneficio marginal de transporte calificado es: Transporte en vehículos de desplazamiento en carretera (como furgonetas) entre su hogar y el lugar de trabajo, Una tarjeta abonada de transporte colectivo, Estacionamiento que reúna los requisitos. How to amend your income tax return Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. How to amend your income tax return Los reembolsos en efectivo hechos por su empleador para dichos gastos conforme a un acuerdo bona fide para reembolsos también son excluibles. How to amend your income tax return Sin embargo, el reembolso en efectivo de una tarjeta abonada de transporte colectivo es excluible sólo si no tiene a su disposición un recibo o artículo similar que pueda ser canjeado únicamente por una tarjeta abonada de transporte colectivo. How to amend your income tax return Límite de exclusión. How to amend your income tax return   La exclusión para el transporte al trabajo en vehículos de carretera y los beneficios marginales de tarjetas abonadas de transporte colectivo no puede ser mayor que $245 al mes. How to amend your income tax return   La exclusión por el beneficio marginal de estacionamiento calificado no puede ser mayor de $245 al mes. How to amend your income tax return   La exclusión para desplazarse en bicicleta hasta el lugar de trabajo y de vuelta a la casa, conforme a los requisitos y durante un año natural, se calcula multiplicando $20 por el número de meses, los cuales reúnen los requisitos, en los que dicho desplazamiento se haya realizado durante dicho año. How to amend your income tax return   Si los beneficios tienen un valor superior a estos límites, la cantidad en exceso tiene que incluirse en los ingresos. How to amend your income tax return Usted no tiene derecho a estas exclusiones si los reembolsos se efectúan conforme a un acuerdo de reducción de remuneración. How to amend your income tax return Vehículo de transporte al trabajo en carretera. How to amend your income tax return   Es un vehículo de uso en carretera con asientos para por lo menos seis adultos (sin incluir al chófer). How to amend your income tax return Se espera que por lo menos el 80% del millaje del vehículo sea por: Transporte de empleados de su casa al trabajo y viceversa y Viajes durante los cuales los empleados ocupan por lo menos la mitad de los asientos para adultos del vehículo (sin incluir al chófer). How to amend your income tax return Tarjeta abonada de transporte. How to amend your income tax return   Es toda tarjeta, ficha, billete o vale que le dé a la persona el derecho de viajar en transporte colectivo (ya sea público o privado) gratis o con descuento o a viajar en un vehículo de transporte por carretera operado por una persona que se dedique al negocio de transportar personas a cambio de remuneración. How to amend your income tax return Estacionamiento que reúne los requisitos. How to amend your income tax return   Es un estacionamiento provisto a un empleado en el sitio del local comercial del empleador, o cerca del mismo. How to amend your income tax return También incluye el estacionamiento en el lugar, o cerca del lugar, desde el cual el empleado viaja a su lugar de trabajo en transporte público, en un vehículo de transporte en carretera o en un vehículo sujeto a un convenio entre dueños de autos para turnarse en el transporte a sus lugares de trabajo. How to amend your income tax return No incluye el estacionamiento en el hogar del empleado o cerca del mismo. How to amend your income tax return Desplazamiento calificado de ida y vuelta al trabajo en bicicleta. How to amend your income tax return   Éste es un reembolso basado en el número de meses calificados de desplazamiento de ida y vuelta al trabajo en bicicleta durante el año. How to amend your income tax return Un mes calificado de desplazamiento de ida y vuelta al trabajo en bicicleta es cualquier mes en el que utilice la bicicleta de manera habitual para una parte sustancial del viaje de ida y vuelta al trabajo sin recibir los demás beneficios marginales de transporte calificados. How to amend your income tax return Puede recibir el reembolso por gastos en los que incurrió durante el año al comprar una bicicleta y por mejoras, reparaciones y almacenaje relacionados con la bicicleta. How to amend your income tax return Aportaciones a un Plan de Jubilación Las aportaciones hechas por su empleador a un plan calificado de jubilación para usted no se incluyen en los ingresos en el momento en que se hacen. How to amend your income tax return Su empleador le puede decir si su plan de jubilación reúne los requisitos. How to amend your income tax return Sin embargo, es posible que el costo de cobertura de un seguro de vida incluido en el plan tenga que incluirse. How to amend your income tax return Vea el tema titulado Seguro de Vida Colectivo a Término Fijo , anteriormente, bajo Beneficios Marginales. How to amend your income tax return Si su empleador hace pagos a un plan no calificado para usted, generalmente tiene que incluir las aportaciones en los ingresos como salario para el año tributario en que se hicieron las aportaciones. How to amend your income tax return Sin embargo, si los intereses que recibe del plan no se pueden traspasar o están sujetos a un riesgo considerable de ser decomisados (o sea, usted tiene buena probabilidad de perderlos) en el momento de la aportación, no tiene que incluir el valor de los intereses en los ingresos hasta que sean transferibles, o no estén sujetos a dicho riesgo de ser decomisados. How to amend your income tax return Para información sobre las distribuciones de planes de jubilación, vea la Publicación 575, Pension and Annuity Income (Ingresos de pensiones y anualidades), (o la Publicación 721, Tax Guide to U. How to amend your income tax return S. How to amend your income tax return Civil Service Retirement Benefits (Guía tributaria de beneficios de jubilación federales de los Estados Unidos)), ambas en inglés, si usted es empleado o jubilado federal. How to amend your income tax return Aplazamientos electivos. How to amend your income tax return   Si tiene derecho a ciertos tipos de planes de jubiliación, puede escoger apartar parte de su salario para que su empleador lo aporte a un fondo para la jubiliación, en vez de serle pagado a usted. How to amend your income tax return La cantidad que aparte (denominada aplazamiento electivo) se considera aportación del empleador a un plan calificado. How to amend your income tax return Un aplazamiento electivo, que no sea una aportación designada hecha a un arreglo Roth (tema que se aborda más adelante), no se incluye en el salario sujeto a impuestos sobre el ingreso en el momento en que se hace la aportación. How to amend your income tax return Sin embargo, sí se incluye en el salario sujeto a impuestos del Seguro Social y Medicare. How to amend your income tax return   Los aplazamientos electivos incluyen aportaciones electivas hechas a los siguientes planes de jubilación: Acuerdos de pago en efectivo o diferidos (planes conforme a la sección 401(k)). How to amend your income tax return Thrift Savings Plan (Cuenta de ahorros para la jubilación) para empleados del gobierno federal. How to amend your income tax return Planes de pensiones simplificadas para empleados mediante la reducción de salarios (conocidos en inglés como salary reduction simplified employee pension plans (SARSEP)). How to amend your income tax return Planes de incentivos de ahorros para empleados en los que el empleador aporta cantidades iguales (conocidos en inglés como savings incentive match plans for employees (SIMPLE plans)). How to amend your income tax return Planes de anualidades con protección tributaria (planes conforme a la sección 403(b)). How to amend your income tax return Planes conforme a la sección 501(c)(18)(D). How to amend your income tax return Planes conforme a la sección 457. How to amend your income tax return Plan calificado de aportaciones automáticas. How to amend your income tax return   A través de un plan calificado de aportaciones automáticas, su empleador puede considerar que usted ha optado por aportar parte de su salario a un plan conforme a la sección 401(k). How to amend your income tax return A usted se le debe enviar una notificación por escrito de los derechos y deberes que le corresponden conforme al plan calificado de aportaciones automáticas. How to amend your income tax return Dicha notificación tiene que explicar: Su derecho a optar por que no se efectúen aportaciones optativas o por que sí se efectúen, pero a un porcentaje distinto y Cómo se invertirán las aportaciones efectuadas si usted no toma una decisión en cuanto a la inversión de las mismas. How to amend your income tax return   Después de recibir la notificación y antes de que se efectúe la primera aportación optativa, es obligatorio que tenga un período razonable para elegir una opción en cuanto a las aportaciones. How to amend your income tax return Límite global sobre aplazamientos. How to amend your income tax return   En el año 2013, por lo general, no debió haber diferido más de un total de $17,500 en aportaciones a los planes enumerados anteriormente en los apartados (1) al (3) y (5). How to amend your income tax return El límite sobre aportaciones hechas a un plan SIMPLE es $12,000. How to amend your income tax return El límite sobre aportaciones hechas a planes conforme a la sección 501(c)(18)(D) es $7,000 o el 25% de su remuneración, la cantidad que sea menor. How to amend your income tax return El límite sobre aportaciones hechas a planes conforme a la sección 457 es su remuneración incluible o $17,500, la cantidad que sea menor. How to amend your income tax return Las cantidades diferidas bajo los límites específicos del plan son parte del límite global sobre aplazamientos. How to amend your income tax return Aportaciones designadas a un arreglo Roth. How to amend your income tax return   Los empleadores con planes conforme a las secciones 401(k) y 403(b) pueden establecer programas calificados de aportaciones a un arreglo Roth para hacer que la totalidad o parte de sus aplazamientos electivos al plan se designen a aportaciones a un arreglo Roth después de impuestos. How to amend your income tax return Las aportaciones designadas a un arreglo Roth se consideran aplazamientos electivos, salvo que se incluyen en los ingresos. How to amend your income tax return Aplazamientos en exceso. How to amend your income tax return   Su empleador o el administrador de su plan debería aplicar el límite anual correspondiente al calcular sus aportaciones al plan. How to amend your income tax return No obstante, usted es responsable de controlar o llevar la cuenta del total que aplace para asegurarse de que los aplazamientos no sean mayores al límite global. How to amend your income tax return   Si aparta una cantidad mayor al límite, el exceso generalmente tiene que incluirse en los ingresos de ese año, a no ser que tenga un aplazamiento en exceso de una aportación designada a un arreglo Roth. How to amend your income tax return Vea la Publicación 525, en inglés, para una explicación sobre el tratamiento tributario de los aplazamientos en exceso. How to amend your income tax return Aportaciones de actualización. How to amend your income tax return   Es posible que se le permita hacer aportaciones de actualización (aplazamientos electivos adicionales) si tiene 50 años de edad o más para el final del año tributario. How to amend your income tax return Opciones de Compra de Acciones Si recibe una opción no estatutaria para comprar o vender acciones u otros bienes como pago por sus servicios, normalmente tendrá ingresos cuando reciba la opción, cuando ejerza la opción (cuando la use para comprar o vender las acciones u otros bienes) o cuando venda o de otra manera enajene la opción. How to amend your income tax return Sin embargo, si su opción es una opción estatutaria de acciones, no tendrá ningún ingreso hasta que venda o intercambie sus acciones. How to amend your income tax return Su empleador le puede decir qué clase de opción tiene. How to amend your income tax return Para más información, vea la Publicación 525, en inglés. How to amend your income tax return Bienes Restringidos Por lo general, si recibe bienes a cambio de sus servicios, tiene que incluir el valor justo de mercado en los ingresos en el año en que reciba los bienes. How to amend your income tax return Sin embargo, si recibe acciones u otros bienes que tengan ciertas restricciones que afecten su valor, no incluya el valor de los bienes en los ingresos hasta que se hayan adquirido todos los derechos a los mismos. How to amend your income tax return Puede elegir incluir el valor de los bienes en los ingresos en el año en que le son traspasados a usted. How to amend your income tax return Para más información, vea Restricted Property (Bienes restringidos), en la Publicación 525, en inglés. How to amend your income tax return Dividendos recibidos de acciones restringidas. How to amend your income tax return   Los dividendos que reciba de acciones restringidas se consideran remuneración y no ingresos de dividendos. How to amend your income tax return Su empleador debe incluir estos pagos en el Formulario W-2. How to amend your income tax return Acciones que usted elija incluir en los ingresos. How to amend your income tax return   Los dividendos que reciba de acciones restringidas que usted eligió incluir en los ingresos en el año en que se traspasaron son tratados como cualquier otro dividendo. How to amend your income tax return Declárelos en la declaración de impuestos como dividendos. How to amend your income tax return Para una explicación sobre dividendos, vea el capítulo 8 . How to amend your income tax return    Para más información sobre cómo tratar los dividendos declarados en el Formulario W-2 y el Formulario 1099-DIV, vea Dividends received on restricted stock (Dividendos recibidos de acciones restringidas), en la Publicación 525, en inglés. How to amend your income tax return Reglas Especiales para Algunos Empleados Esta sección trata de las reglas especiales para personas que tengan ciertas clases de empleo: miembros del clero, miembros de órdenes religiosas, personas que trabajan para empleadores extranjeros, personal militar y voluntarios. How to amend your income tax return Clero Por lo general, si es miembro del clero, tiene que incluir en sus ingresos las ofrendas y honorarios que reciba por oficiar en matrimonios, bautizos, funerales, misas, etc. How to amend your income tax return , además de su sueldo o salario. How to amend your income tax return Si la ofrenda se hace a la institución religiosa, no se le grava a usted. How to amend your income tax return Si es miembro de una organización religiosa y le da ganancias de otras fuentes a dicha organización religiosa, tiene que incluir dichas ganancias en sus ingresos. How to amend your income tax return No obstante, quizás tenga derecho a una deducción de la cantidad pagada a la organización caritativa. How to amend your income tax return Vea el capítulo 24 . How to amend your income tax return Pensión. How to amend your income tax return    Una pensión o pago por jubilación para un miembro del clero suele tratarse igual que otra pensión o anualidad. How to amend your income tax return Tiene que declararse en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. How to amend your income tax return Vivienda. How to amend your income tax return    Hay reglas especiales en cuanto a vivienda para los miembros del clero. How to amend your income tax return Conforme a estas reglas, no se incluye en los ingresos el valor del alquiler de una vivienda (incluyendo servicios públicos) ni una asignación para vivienda que le haya sido proporcionada como parte de su paga. How to amend your income tax return Sin embargo, la exclusión no puede ser mayor que la paga razonable por sus servicios. How to amend your income tax return Si paga por los servicios públicos, puede excluir toda asignación designada al costo de los servicios, hasta el costo real. How to amend your income tax return La vivienda o la asignación se le tiene que ofrecer como compensación por sus servicios como ministro ordenado, con licencia o con comisión. How to amend your income tax return No obstante, tiene que incluir el valor del alquiler de la vivienda o de la asignación para la vivienda como ganancias del trabajo por cuenta propia en el Anexo SE (Formulario 1040) si está sujeto al impuesto del trabajo por cuenta propia. How to amend your income tax return Para más información, vea la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. How to amend your income tax return Miembros de Órdenes Religiosas Si es miembro de una orden religiosa que ha hecho un voto de pobreza, la manera de tratar las ganancias a las cuales ha renunciado y que ha entregado a la orden depende de si presta servicios a la misma. How to amend your income tax return Servicios prestados a la orden religiosa. How to amend your income tax return   Si presta servicios en representación de la orden en el desempeño de los deberes requeridos por la misma, no incluya en sus ingresos las cantidades entregadas a la orden. How to amend your income tax return   Si su orden le manda prestar servicios para otra entidad de la iglesia supervisora o una institución asociada, se considera que presta los servicios en representación de la orden. How to amend your income tax return Los sueldos o salarios que gane en representación de una orden, y que le entregue a la misma, no se incluyen en sus ingresos. How to amend your income tax return Ejemplo. How to amend your income tax return Usted es miembro de una orden religiosa y ha hecho un voto de pobreza. How to amend your income tax return Renuncia a todo derecho sobre sus ganancias y le entrega a la orden todo sueldo o salario que gane. How to amend your income tax return Usted es enfermero registrado, por lo tanto su orden lo asigna a trabajar en un hospital que es una institución asociada con la iglesia. How to amend your income tax return No obstante, se mantiene bajo el mando general y el control de la orden. How to amend your income tax return A usted se le considera agente de la orden y los sueldos o salarios que gane en ese hospital y entregue a la orden no se incluyen en los ingresos. How to amend your income tax return Servicios prestados fuera de la orden religiosa. How to amend your income tax return   Si a usted se le instruye que trabaje fuera de la orden, sus servicios no son un desempeño de los deberes requeridos por la orden a menos que dichos servicios cumplan los dos requisitos siguientes: Son tipos de servicios que normalmente son deberes de los miembros de la orden. How to amend your income tax return Son parte de los deberes que usted tiene que prestar para la orden, o en nombre de la misma, como su agente. How to amend your income tax return Si es empleado de un tercero y presta servicios a éste, se considera que la orden no le exige a usted que preste dichos servicios. How to amend your income tax return Las cantidades que reciba por estos servicios se incluyen en sus ingresos, aun si ha hecho un voto de pobreza. How to amend your income tax return Ejemplo. How to amend your income tax return Marcos Moreno es miembro de una orden religiosa y ha hecho un voto de pobreza. How to amend your income tax return Ha renunciado a todo derecho a sus ganancias y se las entrega a la orden. How to amend your income tax return Marcos es maestro. How to amend your income tax return Sus superiores de la orden le dijeron que obtuviera empleo en una escuela privada exenta de impuestos. How to amend your income tax return Marcos se convirtió en un empleado de la escuela y, a solicitud suya, la escuela pagó su salario directamente a la orden. How to amend your income tax return Debido a que Marcos es empleado de la escuela, se considera que presta servicios para la escuela en vez de como agente de la orden. How to amend your income tax return El salario que gana Marcos por trabajar en la escuela se incluye en sus ingresos. How to amend your income tax return Empleador Extranjero Hay reglas especiales que se aplican a personas que trabajan para un empleador extranjero. How to amend your income tax return Ciudadano estadounidense. How to amend your income tax return   Si es ciudadano estadounidense que trabaja en los Estados Unidos para un gobierno extranjero, una organización internacional, una embajada extranjera o cualquier empleador extranjero, tiene que incluir su sueldo en los ingresos. How to amend your income tax return Impuestos del Seguro Social y Medicare. How to amend your income tax return   Está exento de los impuestos del Seguro Social y Medicare para empleados si trabaja en los Estados Unidos para una organización internacional o un gobierno extranjero. How to amend your income tax return No obstante, tiene que pagar impuestos sobre el trabajo por cuenta propia sobre sus ingresos por servicios prestados en los Estados Unidos, a pesar de que no trabaja por cuenta propia. How to amend your income tax return Esta regla también corresponde si es empleado de una agencia calificada que pertenezca en su totalidad a un gobierno extranjero. How to amend your income tax return Empleados de organizaciones internacionales o de gobiernos extranjeros. How to amend your income tax return   Su remuneración por prestar servicios oficiales a una organización internacional está exenta de impuestos federales sobre los ingresos si no es ciudadano estadounidense o si es ciudadano de las Filipinas (independientemente de si usted es o no ciudadano estadounidense). How to amend your income tax return   Su remuneración por prestar servicios oficiales a un gobierno extranjero está exenta de impuestos federales sobre los ingresos si se cumplen todas las siguientes condiciones: No es ciudadano estadounidense o es ciudadano filipino (independientemente de que sea o no ciudadano estadounidense). How to amend your income tax return Su trabajo se parece al trabajo desempeñado por empleados de los Estados Unidos en países extranjeros. How to amend your income tax return El gobierno extranjero ofrece una exención igual a empleados de los Estados Unidos que se encuentren en su país. How to amend your income tax return Renuncia al estado de extranjero. How to amend your income tax return   Podrían corresponderle reglas diferentes si es extranjero que trabaja para un gobierno extranjero o una organización internacional y presenta una renuncia conforme a la sección 247(b) de la Immigration and Nationality Act (Ley de Inmigración y Nacionalidad) para mantener su estado de inmigrante. How to amend your income tax return Vea el tema titulado Foreign Employer (Empleador extranjero) en la Publicación 525, en inglés. How to amend your income tax return Empleo en el extranjero. How to amend your income tax return   Para información sobre el trato tributario de los ingresos ganados en el extranjero, obtenga la Publicación 54, en inglés. How to amend your income tax return Fuerzas Armadas Los pagos que reciba como miembro de las Fuerzas Armadas suelen estar sujetos a impuestos como sueldo o salario, con excepción del pago de jubilación que está sujeto a impuestos como una pensión. How to amend your income tax return A las asignaciones generalmente no se les gravan impuestos. How to amend your income tax return Para información sobre el trato tributario de las asignaciones y beneficios militares, obtenga la Publicación 3, Armed Forces' Tax Guide (Guía tributaria para las Fuerzas Armadas), en inglés. How to amend your income tax return Pagos de salarios diferenciales. How to amend your income tax return   Si una persona que presta servicio activo como miembro de las Fuerzas Armadas recibe pagos de un empleador correspondientes a cualquier período de dicho servicio, éstos se tratan como remuneración. How to amend your income tax return Estos salarios están sujetos a la retención del impuesto sobre los ingresos y se declaran en el Formulario W-2. How to amend your income tax return Vea la sección Otras Clases de Remuneración , anteriormente. How to amend your income tax return Pagos de la jubilación militar. How to amend your income tax return   Si sus pagos de jubilación se basan en edad o duración de servicio, están sujetos a impuestos y tienen que incluirse en sus ingresos como una pensión en las líneas 16a y 16b del Formulario 1040, o en las líneas 12a y 12b del Formulario 1040A. How to amend your income tax return No incluya en los ingresos ninguna reducción de pago de jubilación o anticipo para proveer una anualidad de sobreviviente para su cónyuge o hijos conforme al Retired Serviceman's Family Protection Plan (Plan de protección para las familias de militares jubilados) o el Survivor Benefit Plan (Plan de beneficios para sobrevivientes). How to amend your income tax return   Para una explicación más detallada sobre las anualidades para sobrevivientes, vea el capítulo 10 . How to amend your income tax return Incapacidad. How to amend your income tax return   Si se jubiló por incapacidad, vea el tema titulado Pensiones Militares y Gubernamentales por Incapacidad bajo Beneficios por Enfermedad y Lesiones, más adelante. How to amend your income tax return Beneficios para veteranos. How to amend your income tax return   No incluya en sus ingresos beneficio alguno para veteranos pagado conforme a alguna ley, reglamento o práctica administrativa administrada por el Departamento de Asuntos de Veteranos (VA, por sus siglas en inglés). How to amend your income tax return Las cantidades siguientes pagadas a veteranos o a sus familias no están sujetas a impuestos: Asignaciones para educación, capacitación y subsistencia. How to amend your income tax return Pagos de compensación por incapacidad y pagos de pensión por incapacidad hechos a veteranos o a sus familias. How to amend your income tax return Subvenciones para casas diseñadas para habitantes en silla de ruedas. How to amend your income tax return Subvenciones para vehículos motorizados para veteranos que han perdido la vista o el uso de sus extremidades. How to amend your income tax return Ganancias y dividendos de seguros pagados a veteranos o a sus beneficiarios, incluyendo las ganancias de una póliza de seguro dotal para veteranos pagadas antes del fallecimiento. How to amend your income tax return Intereses sobre dividendos de seguros que deje en depósito en el Departamento de Asuntos de Veteranos. How to amend your income tax return Beneficios de un programa para el cuidado de dependientes. How to amend your income tax return La prestación pagada al sobreviviente de un miembro de las Fuerzas Armadas que falleció después del 10 de septiembre de 2001. How to amend your income tax return Pagos hechos conforme al programa de terapia laboral remunerada. How to amend your income tax return Todo pago de bonificación de un estado o subdivisión política por servicios prestados en una zona de combate. How to amend your income tax return Voluntarios El trato tributario de las cantidades que reciba como trabajador voluntario del Cuerpo de Paz o una agencia similar se trata en los párrafos siguientes. How to amend your income tax return Cuerpo de Paz. How to amend your income tax return   Las asignaciones de subsistencia que reciba como voluntario del Cuerpo de Paz, o como líder voluntario del mismo, por concepto de vivienda, servicios públicos, suministros para el hogar, alimento y ropa están exentas de impuestos. How to amend your income tax return Asignaciones sujetas a impuestos. How to amend your income tax return   Las asignaciones siguientes tienen que incluirse en sus ingresos y declararse como salario: Asignaciones pagadas a su cónyuge e hijos menores de edad mientras usted es líder voluntario en capacitación en los Estados Unidos. How to amend your income tax return Asignaciones para subsistencia designadas por el Director del Cuerpo de Paz como remuneración básica. How to amend your income tax return Éstas son asignaciones para artículos personales como ayuda con los quehaceres domésticos, lavado y mantenimiento de ropa, entretenimiento y recreación, transporte y otros gastos misceláneos. How to amend your income tax return Asignaciones para permisos o licencias (por vacaciones o enfermedad). How to amend your income tax return Asignaciones de reajuste o pagos de terminación. How to amend your income tax return Se considera que éstas son recibidas por usted cuando se abonan a su cuenta. How to amend your income tax return Ejemplo. How to amend your income tax return Gastón Carranza, un voluntario del Cuerpo de Paz, recibe $175 mensuales como asignación de reajuste durante el período de servicio, a serle pagada en una suma global al concluir su período de servicio. How to amend your income tax return Aunque la asignación no está a su disposición hasta concluir su servicio, Gastón tiene que incluirla en sus ingresos cada mes cuando se acredite a su cuenta. How to amend your income tax return Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América o VISTA, por sus siglas en inglés). How to amend your income tax return   Si es voluntario del programa Volunteers in Service to America (Voluntarios del servicio para los Estados Unidos de América), tiene que incluir las asignaciones para comidas y alojamiento en los ingresos como salario. How to amend your income tax return Programas del National Senior Services Corps (Cuerpo nacional de servicios prestados por personas mayores). How to amend your income tax return   Si recibe dinero por servicios de ayuda o reembolsos por gastos de bolsillo, no lo incluya en sus ingresos si proviene de los siguientes programas: Retired Senior Volunteer Program (o RSVP, por sus siglas en inglés) (Programa de voluntarios mayores jubilados). How to amend your income tax return Foster Grandparent Program (Programa de abuelos de crianza). How to amend your income tax return Senior Companion Program (Programa de acompañantes de personas mayores). How to amend your income tax return Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados o SCORE, por sus siglas en inglés). How to amend your income tax return   Si recibe dinero por servicios de ayuda o reembolsos de gastos de bolsillo, no lo incluya en sus ingresos si proviene del Service Corps of Retired Executives (Cuerpo de servicio de ejecutivos jubilados). How to amend your income tax return Asesoría voluntaria con los impuestos. How to amend your income tax return   No incluya en los ingresos reembolso alguno que reciba por transporte, comidas u otros gastos en los que incurra mientras recibe capacitación para proveer, o mientras provee, asesoría voluntaria con los impuestos federales a personas mayores (conocida en inglés como Tax Counseling for the Elderly o TCE, por sus siglas en inglés). How to amend your income tax return   Puede deducir como donación caritativa los gastos de bolsillo no reembolsados y en los que incurrió mientras tomaba parte en el Volunteer Income Tax Assistance Program (Programa de asistencia voluntaria para la preparación de impuestos sobre el ingreso o VITA, por sus siglas en inglés). How to amend your income tax return Vea el capítulo 24 . How to amend your income tax return Beneficios por Enfermedad y Lesiones Esta sección aborda diversas clases de beneficios por enfermedad o lesiones, incluyendo beneficios por incapacidad, contratos de seguros para cuidados a largo plazo, compensación del seguro obrero y otros beneficios. How to amend your income tax return Generalmente, tiene que declarar como ingresos toda cantidad que reciba por lesiones corporales o enfermedad de un plan de accidentes o de salud que pague su empleador. How to amend your income tax return Si usted y su empleador, ambos, pagan por el plan, sólo la cantidad que usted reciba por los pagos hechos por su empleador se declara como ingresos. How to amend your income tax return Sin embargo, puede ser que ciertos pagos no se le graven a usted. How to amend your income tax return Su empleador debería poder darle los detalles específicos sobre su plan de pensiones e informarle de la cantidad que usted pagó por su pensión por incapacidad. How to amend your income tax return Además de las pensiones y anualidades por incapacidad, quizás reciba otros pagos por enfermedad y lesiones. How to amend your income tax return No declare como ingresos ninguna cantidad recibida como reembolso de gastos médicos en los que incurrió después de establecerse el plan. How to amend your income tax return Costo pagado por usted. How to amend your income tax return   Si usted paga el costo entero de un plan de salud o de accidente, no incluya como ingresos en su declaración de impuestos ninguna cantidad que reciba del plan por lesiones corporales o enfermedad. How to amend your income tax return Si su plan le reembolsó los gastos médicos que usted dedujo en un año anterior, quizás tenga que incluir en los ingresos algunos, o todos, los reembolsos. How to amend your income tax return Vea el tema titulado Reembolso en un año posterior , en el capítulo 21. How to amend your income tax return Planes flexibles de beneficios (Cafeteria plans). How to amend your income tax return   Por lo general, si está cubierto por un plan de salud o de accidente a través de un plan flexible de beneficios y las primas del seguro no se incluyeron en los ingresos, se considera que no ha pagado las primas y tiene que incluir en los ingresos todos los beneficios que haya recibido. How to amend your income tax return Si las primas se incluyeron en los ingresos, se considera que ha pagado las primas y los beneficios que reciba no están sujetos a impuestos. How to amend your income tax return Pensiones por Incapacidad Si se jubiló por incapacidad, tiene que incluir en sus ingresos toda pensión por incapacidad que reciba conforme a un plan pagado por su empleador. How to amend your income tax return Tiene que declarar los pagos por incapacidad sujetos a impuestos como salario en la línea 7 del Formulario 1040 o del Formulario 1040A, hasta que usted cumpla la edad mínima para la jubilación. How to amend your income tax return La edad mínima para la jubilación es, por lo general, la edad en la cual usted puede recibir por primera vez una pensión o anualidad si no está incapacitado. How to amend your income tax return Podría tener derecho a un crédito tributario si estaba permanente y totalmente incapacitado cuando se jubiló. How to amend your income tax return Para más información sobre este crédito y la definición de incapacidad total y permanente, vea el capítulo 33. How to amend your income tax return A partir del día después de haber cumplido la edad mínima para la jubilación, los pagos que reciba están sujetos a impuestos como pensión o anualidad. How to amend your income tax return Declare estos pagos en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. How to amend your income tax return Para información sobre las reglas para declarar pensiones, vea el tema titulado Cómo Hacer la Declaración , en el capítulo 10. How to amend your income tax return Para información sobre los pagos por incapacidad de un programa gubernamental provistos como sustituto de la compensación por desempleo, vea el capítulo 12 . How to amend your income tax return Planes de jubilación y de participación en las ganancias. How to amend your income tax return   Si recibe pagos de un plan de jubilación o de participación en las ganancias que no provee jubilación por incapacidad, no declare los pagos como pensión por incapacidad. How to amend your income tax return Los pagos tienen que ser declarados como una pensión o anualidad. How to amend your income tax return Para más información sobre las pensiones, vea el capítulo 10 . How to amend your income tax return Pago por vacaciones acumuladas. How to amend your income tax return   Si se jubila por incapacidad, todo pago global que reciba por vacaciones acumuladas se considera pago de sueldo. How to amend your income tax return Este pago no es un pago por incapacidad. How to amend your income tax return Inclúyalo en sus ingresos en el año tributario en que lo reciba. How to amend your income tax return Pensiones Militares y Gubernamentales por Incapacidad Algunas pensiones militares y gubernamentales por incapacidad no están sujetas a impuestos. How to amend your income tax return Incapacidad por servicio gubernamental. How to amend your income tax return  
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Help for Victims of Ponzi Investment Schemes

 

The IRS provides two items of guidance to help taxpayers who are victims of losses from Ponzi-type investment schemes.

  • Revenue Ruling 2009-9 provides guidance on determining the amount and timing of losses from these schemes, which is difficult and dependent on the prospect of recovering the lost money (which may not become known for several years).

  • Revenue Procedure 2009-20 simplifies compliance for taxpayers by providing a safe-harbor means of determining the year in which the loss is deemed to occur and a simplified means of computing the amount of the loss.  

For an overview of this guidance, see IRS Commissioner Doug Shulman's March 17, 2009, testimony before the Senate Finance Committee on tax issues related to Ponzi schemes.

Questions and Answers

  • FAQs Related to Ponzi Scenarios for Clawback Treatment

  • Do you have questions on what to do if you've invested in a Ponzi scheme? If so, these questions and answers may help.

  • Do you have questions on what to do if you took a tax loss due to a Ponzi scheme investment but later recovered some of your investment? If so, these questions and answers on the tax treatment of distributions received from a trustee/receiver may help. A trustee or receiver may use this information to respond to questions from investors and may include a copy of these questions and answers with any distributions sent to investors.
Page Last Reviewed or Updated: 14-Mar-2014

The How To Amend Your Income Tax Return

How to amend your income tax return 5. How to amend your income tax return   Figuring Your Tax Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Identification NumberF-1 and M-1 visa holders. How to amend your income tax return J-1 visa holders. How to amend your income tax return Filing StatusResident Aliens Nonresident Aliens Reporting Your Income DeductionsResident Aliens Nonresident Aliens ExemptionsResident Aliens Nonresident Aliens Itemized DeductionsResident Aliens Nonresident Aliens Tax Credits and PaymentsResident Aliens Nonresident Aliens Bona Fide Residents of American Samoa or Puerto Rico Introduction After you have determined your alien status, the source of your income, and if and how that income is taxed in the United States, your next step is to figure your tax. How to amend your income tax return The information in this chapter is not as comprehensive for resident aliens as it is for nonresident aliens. How to amend your income tax return Resident aliens should get publications, forms, and instructions for U. How to amend your income tax return S. How to amend your income tax return citizens, because the information for filing returns for resident aliens is generally the same as for U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return If you are both a nonresident alien and a resident alien in the same tax year, see chapter 6 for a discussion of dual-status aliens. How to amend your income tax return Topics - This chapter discusses: Identification numbers, Filing status, Deductions, Exemptions, Tax credits and payments, and Special rules for bona fide residents of American Samoa and Puerto Rico. How to amend your income tax return Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 521 Moving Expenses 526 Charitable Contributions 535 Business Expenses 597 Information on the United States–Canada Income Tax Treaty Form (and Instructions) W-7 Application for IRS Individual Taxpayer Identification Number 1040 U. How to amend your income tax return S. How to amend your income tax return Individual Income Tax Return 1040NR U. How to amend your income tax return S. How to amend your income tax return Nonresident Alien Income Tax Return 1040NR-EZ U. How to amend your income tax return S. How to amend your income tax return Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 3903 Moving Expenses 4563 Exclusion of Income for Bona Fide Residents of American Samoa 8959 Additional Medicare Tax See chapter 12 for information about getting these publications and forms. How to amend your income tax return Tax Year You must figure your income and file a tax return on the basis of an annual accounting period called a tax year. How to amend your income tax return If you have not previously established a fiscal tax year, your tax year is the calendar year. How to amend your income tax return A calendar year is 12 consecutive months ending on December 31. How to amend your income tax return If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December or a 52–53 week year) and are considered to be a U. How to amend your income tax return S. How to amend your income tax return resident for any calendar year, you will be treated as a U. How to amend your income tax return S. How to amend your income tax return resident for any part of your fiscal year that falls within that calendar year. How to amend your income tax return Identification Number A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. How to amend your income tax return For an individual, this is a social security number (SSN). How to amend your income tax return If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). How to amend your income tax return An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan. How to amend your income tax return You must furnish a taxpayer identification number if you are: An alien who has income effectively connected with the conduct of a U. How to amend your income tax return S. How to amend your income tax return trade or business at any time during the year, An alien who has a U. How to amend your income tax return S. How to amend your income tax return office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns). How to amend your income tax return Social security number (SSN). How to amend your income tax return   Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U. How to amend your income tax return S. How to amend your income tax return employment. How to amend your income tax return   To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. How to amend your income tax return You can also download Form SS-5 from the SSA's website at www. How to amend your income tax return socialsecurity. How to amend your income tax return gov/ssnumber/ss5. How to amend your income tax return htm. How to amend your income tax return You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. How to amend your income tax return Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information. How to amend your income tax return F-1 and M-1 visa holders. How to amend your income tax return    If you are an F-1 or M-1 student, you must also show your Form I-20. How to amend your income tax return For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www. How to amend your income tax return socialsecurity. How to amend your income tax return gov/pubs/10181. How to amend your income tax return html. How to amend your income tax return J-1 visa holders. How to amend your income tax return   If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. How to amend your income tax return For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www. How to amend your income tax return socialsecurity. How to amend your income tax return gov/pubs/10107. How to amend your income tax return html. How to amend your income tax return Individual taxpayer identification number (ITIN). How to amend your income tax return   If you do not have and are not eligible to get an SSN, you must apply for an ITIN. How to amend your income tax return For details on how to do so, see Form W-7 and its instructions. How to amend your income tax return Allow 6 to 10 weeks for the IRS to notify you of your ITIN. How to amend your income tax return If you already have an ITIN, enter it wherever an SSN is required on your tax return. How to amend your income tax return   An ITIN is for tax use only. How to amend your income tax return It does not entitle you to social security benefits or change your employment or immigration status under U. How to amend your income tax return S. How to amend your income tax return law. How to amend your income tax return   In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for: Alien individuals who are claimed as dependents and are not eligible for an SSN, and Alien spouses who are claimed as exemptions and are not eligible for an SSN. How to amend your income tax return Employer identification number (EIN). How to amend your income tax return   An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. How to amend your income tax return To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS. How to amend your income tax return Filing Status The amount of your tax depends on your filing status. How to amend your income tax return Your filing status is important in determining whether you can take certain deductions and credits. How to amend your income tax return The rules for determining your filing status are different for resident aliens and nonresident aliens. How to amend your income tax return Resident Aliens Resident aliens can use the same filing statuses available to U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return See your form instructions or Publication 501 for more information on filing status. How to amend your income tax return Married filing jointly. How to amend your income tax return   Generally, you can file as married filing jointly only if both you and your spouse were resident aliens for the entire tax year, or if you make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to amend your income tax return Qualifying widow(er). How to amend your income tax return   If your spouse died in 2011 or 2012, you did not remarry before the end of 2013, and you have a dependent child living with you, you may qualify to file as a qualifying widow(er) and use the joint return tax rates. How to amend your income tax return This applies only if you could have filed a joint return with your spouse for the year your spouse died. How to amend your income tax return Head of household. How to amend your income tax return   You can qualify as head of household if you are unmarried or considered unmarried on the last day of the year and you pay more than half the cost of keeping up a home for you and a qualifying person. How to amend your income tax return You must be a resident alien for the entire tax year. How to amend your income tax return   You are considered unmarried for this purpose if your spouse was a nonresident alien at any time during the year and you do not make one of the choices discussed in chapter 1 to treat your spouse as a resident alien for the entire tax year. How to amend your income tax return Note. How to amend your income tax return   Even if you are considered unmarried for head of household purposes because you are married to a nonresident alien, you may still be considered married for purposes of the earned income credit. How to amend your income tax return In that case, you will not be entitled to the credit. How to amend your income tax return See Publication 596 for more information. How to amend your income tax return Nonresident Aliens If you are a nonresident alien filing Form 1040NR, you may be able to use one of the filing statuses discussed later. How to amend your income tax return If you are filing Form 1040NR-EZ, you can only claim “Single nonresident alien” or “Married nonresident alien” as your filing status. How to amend your income tax return Married nonresident alien. How to amend your income tax return   Married nonresident aliens who are not married to U. How to amend your income tax return S. How to amend your income tax return citizens or residents generally must use the Tax Table column or the Tax Computation Worksheet for married filing separate returns when determining the tax on income effectively connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return Exceptions. How to amend your income tax return   Married nonresident aliens normally cannot use the Tax Table column or the Tax Computation Worksheet for single individuals. How to amend your income tax return However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a married resident of Canada, Mexico, South Korea, or are a married U. How to amend your income tax return S. How to amend your income tax return national. How to amend your income tax return See the instructions for Form 1040NR or Form 1040NR-EZ to see if you qualify. How to amend your income tax return U. How to amend your income tax return S. How to amend your income tax return national is defined later in this section under Qualifying widow(er) . How to amend your income tax return   A nonresident alien generally cannot file as married filing jointly. How to amend your income tax return However, a nonresident alien who is married to a U. How to amend your income tax return S. How to amend your income tax return citizen or resident can choose to be treated as a resident and file a joint return on Form 1040, Form 1040A, or Form 1040EZ. How to amend your income tax return For information on these choices, see chapter 1. How to amend your income tax return If you do not make the choice to file jointly, file Form 1040NR or Form 1040NR-EZ and use the Tax Table column or the Tax Computation Worksheet for married individuals filing separately. How to amend your income tax return Qualifying widow(er). How to amend your income tax return   You may be eligible to file as a qualifying widow(er) and use the joint return tax rates if all of the following conditions apply. How to amend your income tax return You were a resident of Canada, Mexico, or South Korea, or a U. How to amend your income tax return S. How to amend your income tax return national (defined later). How to amend your income tax return Your spouse died in 2011 or 2012 and you did not remarry before the end of 2013. How to amend your income tax return You have a dependent child living with you. How to amend your income tax return See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child. How to amend your income tax return   A U. How to amend your income tax return S. How to amend your income tax return national is an individual who, although not a U. How to amend your income tax return S. How to amend your income tax return citizen, owes his or her allegiance to the United States. How to amend your income tax return U. How to amend your income tax return S. How to amend your income tax return nationals include American Samoans and Northern Mariana Islanders who chose to become U. How to amend your income tax return S. How to amend your income tax return nationals instead of U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return Head of household. How to amend your income tax return   You cannot file as head of household if you are a nonresident alien at any time during the tax year. How to amend your income tax return However, if you are married, your spouse can qualify as a head of household if: Your spouse is a resident alien or U. How to amend your income tax return S. How to amend your income tax return citizen for the entire tax year, You do not choose to be treated as a resident alien, and Your spouse meets the other requirements for this filing status, as discussed earlier under Resident Aliens . How to amend your income tax return Note. How to amend your income tax return   Even if your spouse is considered unmarried for head of household purposes because you are a nonresident alien, your spouse may still be considered married for purposes of the earned income credit. How to amend your income tax return In that case, your spouse will not be entitled to the credit. How to amend your income tax return See Publication 596 for more information. How to amend your income tax return Estates and trusts. How to amend your income tax return   A nonresident alien estate or trust using Form 1040NR must use Tax Rate Schedule W in the Form 1040NR instructions when determining the tax on income effectively connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return Special rules for aliens from certain U. How to amend your income tax return S. How to amend your income tax return possessions. How to amend your income tax return   A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year and who is temporarily working in the United States should read Bona Fide Residents of American Samoa or Puerto Rico, at the end of this chapter, for information about special rules. How to amend your income tax return Reporting Your Income You must report each item of income that is taxable according to the rules in chapters 2, 3, and 4. How to amend your income tax return For resident aliens, this includes income from sources both within and outside the United States. How to amend your income tax return For nonresident aliens, this includes both income that is effectively connected with a trade or business in the United States (subject to graduated tax rates) and income from U. How to amend your income tax return S. How to amend your income tax return sources that is not effectively connected (subject to a flat 30% tax rate or lower tax treaty rate). How to amend your income tax return Deductions Resident and nonresident aliens can claim similar deductions on their U. How to amend your income tax return S. How to amend your income tax return tax returns. How to amend your income tax return However, nonresident aliens generally can claim only deductions related to income that is effectively connected with their U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return Resident Aliens You can claim the same deductions allowed to U. How to amend your income tax return S. How to amend your income tax return citizens if you are a resident alien for the entire tax year. How to amend your income tax return While the discussion that follows contains some of the same general rules and guidelines that apply to you, it is specifically directed toward nonresident aliens. How to amend your income tax return You should get Form 1040 and instructions for more information on how to claim your allowable deductions. How to amend your income tax return Nonresident Aliens You can claim deductions to figure your effectively connected taxable income. How to amend your income tax return You generally cannot claim deductions related to income that is not connected with your U. How to amend your income tax return S. How to amend your income tax return business activities. How to amend your income tax return Except for personal exemptions, and certain itemized deductions, discussed later, you can claim deductions only to the extent they are connected with your effectively connected income. How to amend your income tax return Ordinary and necessary business expenses. How to amend your income tax return   You can deduct all ordinary and necessary expenses in the operation of your U. How to amend your income tax return S. How to amend your income tax return trade or business to the extent they relate to income effectively connected with that trade or business. How to amend your income tax return The deduction for travel expenses while in the United States is discussed under Itemized Deductions, later. How to amend your income tax return For information about other business expenses, see Publication 535. How to amend your income tax return Losses. How to amend your income tax return   You can deduct losses resulting from transactions that you entered into for profit and that you were not reimbursed for by insurance, etc. How to amend your income tax return to the extent that they relate to income that is effectively connected with a trade or business in the United States. How to amend your income tax return Educator expenses. How to amend your income tax return   If you were an eligible educator in 2013, you can deduct as an adjustment to income up to $250 in unreimbursed qualified expenses you paid or incurred during 2013 for books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment, and other equipment and materials used in the classroom. How to amend your income tax return For more information, see your tax form instructions. How to amend your income tax return Individual retirement arrangement (IRA). How to amend your income tax return   If you made contributions to a traditional IRA for 2013, you may be able to take an IRA deduction. How to amend your income tax return But you must have taxable compensation effectively connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business to do so. How to amend your income tax return A Form 5498 should be sent to you by May 31, 2014, that shows all contributions to your traditional IRA for 2013. How to amend your income tax return If you were covered by a retirement plan (qualified pension, profit-sharing (including 401(k)), annuity, SEP, SIMPLE, etc. How to amend your income tax return ) at work or through self-employment, your IRA deduction may be reduced or eliminated. How to amend your income tax return But you can still make contributions to a traditional IRA even if you cannot deduct them. How to amend your income tax return If you made nondeductible contributions to a traditional IRA for 2013, you must report them on Form 8606, Nondeductible IRAs. How to amend your income tax return   For more information, see Publication 590, Individual Retirement Arrangements (IRAs). How to amend your income tax return Moving expenses. How to amend your income tax return   If you are a nonresident alien temporarily in the United States earning taxable income for performing personal services, you can deduct moving expenses to the United States if you meet both of the following tests. How to amend your income tax return You are a full-time employee for at least 39 weeks during the 12 months right after you move, or if you are self-employed, you work full time for at least 39 weeks during the first 12 months and 78 weeks during the first 24 months right after you move. How to amend your income tax return Your new job location is at least 50 miles farther (by the shortest commonly traveled route) from your former home than your former job location was. How to amend your income tax return If you had no former job location, the new job location must be at least 50 miles from your former home. How to amend your income tax return   You cannot deduct the moving expense you have when returning to your home abroad or moving to a foreign job site. How to amend your income tax return   Figure your deductible moving expenses to the United States on Form 3903, and deduct them on line 26 of Form 1040NR. How to amend your income tax return   For more information on the moving expense deduction, see Publication 521. How to amend your income tax return Reimbursements. How to amend your income tax return   If your employer reimbursed you for allowable moving expenses under an accountable plan, your employer should have excluded these reimbursements from your income. How to amend your income tax return You can only deduct allowable moving expenses that were not reimbursed by your employer or that were reimbursed but the reimbursement was included in your income. How to amend your income tax return For more information, see Publication 521. How to amend your income tax return Moving expense or travel expense. How to amend your income tax return   If you deduct moving expenses to the United States, you cannot also deduct travel expenses (discussed later under Itemized Deductions) while temporarily away from your tax home in a foreign country. How to amend your income tax return Moving expenses are based on a change in your principal place of business while travel expenses are based on your temporary absence from your principal place of business. How to amend your income tax return Self-employed SEP, SIMPLE, and qualified retirement plans. How to amend your income tax return   If you are self-employed, you may be able to deduct contributions to a SEP, SIMPLE, or qualified retirement plan that provides retirement benefits for yourself and your common-law employees, if any. How to amend your income tax return To make deductible contributions for yourself, you must have net earnings from self-employment that are effectively connected with your U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return   Get Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans), for further information. How to amend your income tax return Penalty on early withdrawal of savings. How to amend your income tax return   You must include in income all effectively connected interest income you receive or that is credited to your account during the year. How to amend your income tax return Do not reduce it by any penalty you must pay on an early withdrawal from a time savings account. How to amend your income tax return However, if the interest income is effectively connected with your U. How to amend your income tax return S. How to amend your income tax return trade or business during the year, you can deduct on line 30 of Form 1040NR the amount of the early withdrawal penalty that the banking institution charged. How to amend your income tax return Student loan interest expense. How to amend your income tax return   If you paid interest on a student loan in 2013, you may be able to deduct up to $2,500 of the interest you paid. How to amend your income tax return Generally, you can claim the deduction if all the following requirements are met. How to amend your income tax return Your filing status is any filing status except married filing separately. How to amend your income tax return Your modified adjusted gross income is less than $75,000. How to amend your income tax return No one else is claiming an exemption for you on his or her 2013 tax return. How to amend your income tax return You paid interest on a loan taken out only to pay tuition and other qualified higher education expenses for yourself, your spouse, someone who was your dependent when the loan was taken out, or someone you could have claimed as a dependent for the year the loan was taken out except that: The person filed a joint return, The person had gross income that was equal to or more than the exemption amount for that year ($3,900 for 2013), or You could be claimed as a dependent on someone else's return. How to amend your income tax return The loan is not from a related person or a person who borrowed the proceeds under a qualified employer plan or a contract purchased under such a plan. How to amend your income tax return The education expenses were paid or incurred within a reasonable period of time before or after the loan was taken out. How to amend your income tax return The person for whom the expenses were paid or incurred was an eligible student. How to amend your income tax return Use the worksheet in the Form 1040NR or Form 1040NR-EZ instructions to figure the deduction. How to amend your income tax return For more information, see Publication 970, Tax Benefits for Education. How to amend your income tax return Exemptions Resident aliens can claim personal exemptions and exemptions for dependents in the same way as U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return However, nonresident aliens generally can claim only a personal exemption for themselves on their U. How to amend your income tax return S. How to amend your income tax return tax return. How to amend your income tax return Resident Aliens You can claim personal exemptions and exemptions for dependents according to the dependency rules for U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return You can claim an exemption for your spouse on a separate return if your spouse had no gross income for U. How to amend your income tax return S. How to amend your income tax return tax purposes and was not the dependent of another taxpayer. How to amend your income tax return You can claim this exemption even if your spouse has not been a resident alien for a full tax year or is an alien who has not come to the United States. How to amend your income tax return You can claim an exemption for each person who qualifies as a dependent according to the rules for U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return The dependent must be a citizen or national (defined earlier) of the United States or be a resident of the United States, Canada, or Mexico for some part of the calendar year in which your tax year begins. How to amend your income tax return Get Publication 501 for more information. How to amend your income tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to amend your income tax return See Identification Number, earlier. How to amend your income tax return Nonresident Aliens Generally, if you are a nonresident alien engaged in a trade or business in the United States, you can claim only one personal exemption ($3,900 for 2013). How to amend your income tax return You may be able to claim an exemption for a spouse and a dependent if you are described in any of the following discussions. How to amend your income tax return Your spouse and each dependent for whom you claim an exemption must have either an SSN or an ITIN. How to amend your income tax return See Identification Number, earlier. How to amend your income tax return Residents of Mexico or Canada or U. How to amend your income tax return S. How to amend your income tax return nationals. How to amend your income tax return   If you are a resident of Mexico or Canada or a national of the United States (defined earlier), you can also claim a personal exemption for your spouse if your spouse had no gross income for U. How to amend your income tax return S. How to amend your income tax return tax purposes and cannot be claimed as the dependent on another U. How to amend your income tax return S. How to amend your income tax return taxpayer's return. How to amend your income tax return In addition, you can claim exemptions for your dependents who meet certain tests. How to amend your income tax return Residents of Mexico, Canada, or nationals of the United States must use the same rules as U. How to amend your income tax return S. How to amend your income tax return citizens to determine who is a dependent and for which dependents exemptions can be claimed. How to amend your income tax return See Publication 501 for these rules. How to amend your income tax return For purposes of these rules, dependents who are U. How to amend your income tax return S. How to amend your income tax return nationals meet the citizenship test discussed in Publication 501. How to amend your income tax return Residents of South Korea. How to amend your income tax return   Nonresident aliens who are residents of South Korea may be able to claim exemptions for a spouse and children. How to amend your income tax return The income tax treaty with South Korea imposes two additional requirements on South Korean residents: The spouse and all children claimed must live with the alien in the United States at some time during the tax year, and The additional deduction for the exemptions must be prorated based on the ratio of the alien's U. How to amend your income tax return S. How to amend your income tax return source gross income effectively connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business for the tax year to the alien's entire income from all sources during the tax year. How to amend your income tax return Example. How to amend your income tax return Mr. How to amend your income tax return Park, a nonresident alien who is a resident of South Korea, lives temporarily in the United States with his wife and two children. How to amend your income tax return During the tax year he receives U. How to amend your income tax return S. How to amend your income tax return compensation of $18,000. How to amend your income tax return He also receives $6,000 of income from sources outside the United States that is not effectively connected with his U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return Thus, his total income for the year is $24,000. How to amend your income tax return Mr. How to amend your income tax return Park meets all requirements for claiming exemptions for his spouse and two children. How to amend your income tax return The additional deduction for 2013 is $8,775 figured as follows: $18,000 $24,000 × $11,700* = $8,775               *3 × $3,900 = $11,700   Students and business apprentices from India. How to amend your income tax return   Students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty may be able to claim exemptions for their spouse and dependents. How to amend your income tax return   You can claim an exemption for your spouse if he or she had no gross income during the year and cannot be claimed as a dependent on another U. How to amend your income tax return S. How to amend your income tax return taxpayer's return. How to amend your income tax return   You can claim exemptions for each of your dependents not admitted to the United States on “F-2,” “J-2,” or “M-2” visas if they meet the same rules that apply to U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return See Publication 501 for these rules. How to amend your income tax return   List your spouse and dependents on line 7c of Form 1040NR. How to amend your income tax return Enter the total on the appropriate line to the right of line 7c. How to amend your income tax return Itemized Deductions Nonresident aliens can claim some of the same itemized deductions that resident aliens can claim. How to amend your income tax return However, nonresident aliens can claim itemized deductions only if they have income effectively connected with their U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return Resident Aliens You can claim the same itemized deductions as U. How to amend your income tax return S. How to amend your income tax return citizens, using Schedule A of Form 1040. How to amend your income tax return These deductions include certain medical and dental expenses, state and local income taxes, real estate taxes, interest you paid on a home mortgage, charitable contributions, casualty and theft losses, and miscellaneous deductions. How to amend your income tax return If you do not itemize your deductions, you can claim the standard deduction for your particular filing status. How to amend your income tax return For further information, see Form 1040 and instructions. How to amend your income tax return Nonresident Aliens You can deduct certain itemized deductions if you receive income effectively connected with your U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return These deductions include state and local income taxes, charitable contributions to U. How to amend your income tax return S. How to amend your income tax return organizations, casualty and theft losses, and miscellaneous deductions. How to amend your income tax return Use Schedule A of Form 1040NR to claim itemized deductions. How to amend your income tax return If you are filing Form 1040NR-EZ, you can only claim a deduction for state or local income taxes. How to amend your income tax return If you are claiming any other itemized deduction, you must file Form 1040NR. How to amend your income tax return Standard deduction. How to amend your income tax return   Nonresident aliens cannot claim the standard deduction. How to amend your income tax return However, see Students and business apprentices from India , next. How to amend your income tax return Students and business apprentices from India. How to amend your income tax return   A special rule applies to students and business apprentices who are eligible for the benefits of Article 21(2) of the United States–India Income Tax Treaty. How to amend your income tax return You can claim the standard deduction provided you do not claim itemized deductions. How to amend your income tax return   Use Worksheet 5-1 to figure your standard deduction. How to amend your income tax return If you are married and your spouse files a return and itemizes deductions, you cannot take the standard deduction. How to amend your income tax return State and local income taxes. How to amend your income tax return   You can deduct state and local income taxes you paid on income that is effectively connected with a trade or business in the United States. How to amend your income tax return If you received a refund or rebate in 2013 of taxes you paid in an earlier year, do not reduce your deduction by that amount. How to amend your income tax return Instead, you must include the refund or rebate in income if you deducted the taxes in the earlier year and the deduction reduced your tax. How to amend your income tax return See Recoveries in Publication 525 for details on how to figure the amount to include in income. How to amend your income tax return Charitable contributions. How to amend your income tax return   You can deduct your charitable contributions or gifts to qualified organizations subject to certain limits. How to amend your income tax return Qualified organizations include organizations that are religious, charitable, educational, scientific, or literary in nature, or that work to prevent cruelty to children or animals. How to amend your income tax return Certain organizations that promote national or international amateur sports competition are also qualified organizations. How to amend your income tax return Foreign organizations. How to amend your income tax return   Contributions made directly to a foreign organization are not deductible. How to amend your income tax return However, you can deduct contributions to a U. How to amend your income tax return S. How to amend your income tax return organization that transfers funds to a charitable foreign organization if the U. How to amend your income tax return S. How to amend your income tax return organization controls the use of the funds or if the foreign organization is only an administrative arm of the U. How to amend your income tax return S. How to amend your income tax return organization. How to amend your income tax return   For more information about organizations that qualify to receive charitable contributions, see Publication 526, Charitable Contributions. How to amend your income tax return Worksheet 5-1. How to amend your income tax return 2013 Standard Deduction Worksheet for Students and Business Apprentices From India Caution. How to amend your income tax return If you are married filing a separate return and your spouse itemizes deductions, do not complete this worksheet. How to amend your income tax return You cannot take the standard deduction even if you were born before January 2, 1949, or are blind. How to amend your income tax return 1 Enter the amount shown below for your filing status. How to amend your income tax return           Single or married filing separately—$6,100 Qualifying widow(er)—$12,200 1. How to amend your income tax return           2 Can you be claimed as a dependent on someone else's U. How to amend your income tax return S. How to amend your income tax return income tax return?  No. How to amend your income tax return Enter the amount from line 1 on line 4. How to amend your income tax return Skip line 3 and go to line 5. How to amend your income tax return   Yes. How to amend your income tax return Go to line 3. How to amend your income tax return         3 Is your earned income* more than $650?           Yes. How to amend your income tax return Add $350 to your earned income. How to amend your income tax return Enter the total. How to amend your income tax return           No. How to amend your income tax return Enter $1,000 3. How to amend your income tax return       4 Enter the smaller of line 1 or line 3 4. How to amend your income tax return   5 If born before January 2, 1949, OR blind, enter $1,200 ($1,500 if single). How to amend your income tax return If born before January 2, 1949, AND blind, enter $2,400 ($3,000 if single). How to amend your income tax return Otherwise, enter -0- 5. How to amend your income tax return   6 Add lines 4 and 5. How to amend your income tax return Enter the total here and on Form 1040NR, line 38 (or Form 1040NR-EZ, line 11). How to amend your income tax return Print “Standard Deduction Allowed Under U. How to amend your income tax return S. How to amend your income tax return –India Income Tax Treaty” in the space to the left of these lines. How to amend your income tax return This is your standard deduction for 2013. How to amend your income tax return 6. How to amend your income tax return   *Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. How to amend your income tax return It also includes any amount received as a scholarship that you must include in your income. How to amend your income tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040NR, lines 8,12,13, and 19, minus amounts on lines 27 and 31 (or Form 1040NR-EZ, lines 3 and 5, minus any amount on line 8). How to amend your income tax return Contributions from which you benefit. How to amend your income tax return   If you receive a benefit as a result of making a contribution to a qualified organization, you can deduct only the amount of your contribution that is more than the value of the benefit you receive. How to amend your income tax return   If you pay more than the fair market value to a qualified organization for merchandise, goods, or services, the amount you pay that is more than the value of the item can be a charitable contribution. How to amend your income tax return For the excess amount to qualify, you must pay it with the intent to make a charitable contribution. How to amend your income tax return Cash contributions. How to amend your income tax return   You cannot deduct a cash contribution, regardless of the amount, unless you keep as a record of the contribution a bank record (such as a canceled check, a bank copy of a canceled check, or a bank statement containing the name of the charity, the date, and the amount) or a written record from the charity. How to amend your income tax return The written record must include the name of the charity, date of the contribution, and the amount of the contribution. How to amend your income tax return   You may deduct a cash contribution of $250 or more only if you have a written statement from the charitable organization showing: The amount of any money contributed, Whether the organization gave you any goods or services in return for your contribution, and A description and estimate of the value of any goods or services described in (2). How to amend your income tax return If you received only intangible religious benefits, the organization must state this, but it does not have to describe or value the benefit. How to amend your income tax return Noncash contributions. How to amend your income tax return   For contributions not made in cash, the records you must keep depend on the amount of your deduction. How to amend your income tax return See Publication 526 for details. How to amend your income tax return For example, if you make a noncash contribution and the amount of your deduction is more than $500, you must complete and attach to your tax return Form 8283, Noncash Charitable Contributions. How to amend your income tax return If you deduct more than $500 for a contribution of a motor vehicle, boat, or airplane, you must also attach a statement from the charitable organization to your return. How to amend your income tax return If your total deduction is over $5,000, you also may have to get appraisals of the values of the property. How to amend your income tax return If the donated property is valued at more than $5,000, you must obtain a qualified appraisal. How to amend your income tax return You generally must attach to your tax return an appraisal of any property if your deduction for the property is more than $500,000. How to amend your income tax return See Form 8283 and its instructions for details. How to amend your income tax return Contributions of appreciated property. How to amend your income tax return   If you contribute property to a qualified organization, the amount of your charitable contribution is generally the fair market value of the property at the time of the contribution. How to amend your income tax return However, if you contribute property with a fair market value that is more than your basis in it, you may have to reduce the fair market value by the amount of appreciation (increase in value) when you figure your deduction. How to amend your income tax return Your basis in the property is generally what you paid for it. How to amend your income tax return If you need more information about basis, get Publication 551, Basis of Assets. How to amend your income tax return   Different rules apply to figuring your deduction, depending on whether the property is: Ordinary income property, or Capital gain property. How to amend your income tax return For information about these rules, see Publication 526. How to amend your income tax return Limit. How to amend your income tax return   The amount you can deduct in a tax year is limited in the same way it is for a citizen or resident of the United States. How to amend your income tax return For a discussion of limits on charitable contributions and other information, get Publication 526. How to amend your income tax return Casualty and theft losses. How to amend your income tax return   You can deduct your loss from fire, storm, shipwreck, or other casualty, or theft of property even though your property is not connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return The property can be personal use property or income-producing property not connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business. How to amend your income tax return The property must be located in the United States at the time of the casualty or theft. How to amend your income tax return You can deduct theft losses only in the year in which you discover the loss. How to amend your income tax return   The amount of the loss is the fair market value of the property immediately before the casualty or theft less its fair market value immediately after the casualty or theft (but not more than its cost or adjusted basis) less any insurance or other reimbursement. How to amend your income tax return The fair market value of property immediately after a theft is considered zero, because you no longer have the property. How to amend your income tax return   If your property is covered by insurance, you should file a timely insurance claim for reimbursement. How to amend your income tax return If you do not, you cannot deduct this loss as a casualty or theft loss. How to amend your income tax return   Figure your deductible casualty and theft losses on Form 4684, Casualties and Thefts. How to amend your income tax return Losses from personal use property. How to amend your income tax return    You cannot deduct the first $100 of each casualty or theft loss to property held for personal use. How to amend your income tax return You can deduct only the total of these losses for the year (reduced by the $100 limit) that is more than 10% of your adjusted gross income (line 37, Form 1040NR) for the year. How to amend your income tax return Losses from income-producing property. How to amend your income tax return   These losses are not subject to the limitations that apply to personal use property. How to amend your income tax return Use Section B of Form 4684 to figure your deduction for these losses. How to amend your income tax return Job expenses and other miscellaneous deductions. How to amend your income tax return   You can deduct job expenses, such as allowable unreimbursed travel expenses (discussed next), and other miscellaneous deductions. How to amend your income tax return Generally, the allowable deductions must be related to effectively connected income. How to amend your income tax return Deductible expenses include: Union dues, Safety equipment and small tools needed for your job, Dues to professional organizations, Subscriptions to professional journals, Tax return preparation fees, and Casualty and theft losses of property used in performing services as an employee (employee property). How to amend your income tax return   Most miscellaneous itemized deductions are deductible only if they are more than 2% of your adjusted gross income (line 37, Form 1040NR). How to amend your income tax return For more information on miscellaneous deductions, see the instructions for Form 1040NR. How to amend your income tax return Travel expenses. How to amend your income tax return   You may be able to deduct your ordinary and necessary travel expenses while you are temporarily performing personal services in the United States. How to amend your income tax return Generally, a temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for one year or less. How to amend your income tax return You must be able to show you were present in the United States on an activity that required your temporary absence from your regular place of work. How to amend your income tax return   For example, if you have established a “tax home” through regular employment in a foreign country, and intend to return to similar employment in the same country at the end of your temporary stay in the United States, you can deduct reasonable travel expenses you paid. How to amend your income tax return You cannot deduct travel expenses for other members of your family or party. How to amend your income tax return Deductible travel expenses. How to amend your income tax return   If you qualify, you can deduct your expenses for: Transportation—airfare, local transportation, including train, bus, etc. How to amend your income tax return , Lodging—rent paid, utilities (do not include telephone), hotel or motel room expenses, and Meal expenses—actual expenses allowed if you keep records of the amounts, or, if you do not wish to keep detailed records, you are generally allowed a standard meal allowance amount depending on the date and area of your travel. How to amend your income tax return You generally can deduct only 50% of unreimbursed meal expenses. How to amend your income tax return The standard meal allowance rates for high-cost areas are available at www. How to amend your income tax return gsa. How to amend your income tax return gov/perdiem. How to amend your income tax return The rates for other areas are in Publication 463. How to amend your income tax return   Use Form 2106 or 2106-EZ to figure your allowable expenses that you claim on line 7 of Schedule A (Form 1040NR). How to amend your income tax return Expenses allocable to U. How to amend your income tax return S. How to amend your income tax return tax-exempt income. How to amend your income tax return   You cannot deduct an expense, or part of an expense, that is allocable to U. How to amend your income tax return S. How to amend your income tax return tax-exempt income, including income exempt by tax treaty. How to amend your income tax return Example. How to amend your income tax return Irina Oak, a citizen of Poland, resided in the United States for part of the year to acquire business experience from a U. How to amend your income tax return S. How to amend your income tax return company. How to amend your income tax return During her stay in the United States, she received a salary of $8,000 from her Polish employer. How to amend your income tax return She received no other U. How to amend your income tax return S. How to amend your income tax return source income. How to amend your income tax return She spent $3,000 on travel expenses, of which $1,000 were for meals. How to amend your income tax return None of these expenses were reimbursed. How to amend your income tax return Under the tax treaty with Poland, $5,000 of her salary is exempt from U. How to amend your income tax return S. How to amend your income tax return income tax. How to amend your income tax return In filling out Form 2106-EZ, she must reduce her deductible meal expenses by half ($500). How to amend your income tax return She must reduce the remaining $2,500 of travel expenses by 62. How to amend your income tax return 5% ($1,563) because 62. How to amend your income tax return 5% ($5,000 ÷ $8,000) of her salary is exempt from tax. How to amend your income tax return She enters the remaining total of $937 on line 7 of Schedule A (Form 1040NR). How to amend your income tax return She completes the remaining lines according to the instructions for Schedule A. How to amend your income tax return More information. How to amend your income tax return   For more information about deductible expenses, reimbursements, and recordkeeping, get Publication 463. How to amend your income tax return Tax Credits and Payments This discussion covers tax credits and payments for resident aliens, followed by a discussion of the credits and payments for nonresident aliens. How to amend your income tax return Resident Aliens Resident aliens generally claim tax credits and report tax payments, including withholding, using the same rules that apply to U. How to amend your income tax return S. How to amend your income tax return citizens. How to amend your income tax return The following items are some of the credits you may be able to claim. How to amend your income tax return Foreign tax credit. How to amend your income tax return   You can claim a credit, subject to certain limits, for income tax you paid or accrued to a foreign country on foreign source income. How to amend your income tax return You cannot claim a credit for taxes paid or accrued on excluded foreign earned income. How to amend your income tax return To claim a credit for income taxes paid or accrued to a foreign country, you generally will file Form 1116, Foreign Tax Credit (Individual, Estate, or Trust), with your Form 1040. How to amend your income tax return   For more information, get Publication 514, Foreign Tax Credit for Individuals. How to amend your income tax return Child and dependent care credit. How to amend your income tax return   You may be able to take this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to amend your income tax return Generally, you must be able to claim an exemption for your dependent. How to amend your income tax return   For more information, get Publication 503, Child and Dependent Care Expenses, and Form 2441, Child and Dependent Care Expenses. How to amend your income tax return Credit for the elderly or the disabled. How to amend your income tax return   You may qualify for this credit if you are 65 or older or if you retired on permanent and total disability. How to amend your income tax return For more information on this credit, get Publication 524, Credit for the Elderly or the Disabled, and Schedule R (Form 1040A or 1040). How to amend your income tax return Education credits. How to amend your income tax return   You may qualify for these credits if you paid qualified education expenses for yourself, your spouse, or your dependent. How to amend your income tax return There are two education credits: the American Opportunity Credit and the lifetime learning credit. How to amend your income tax return You cannot claim these credits if you are married filing separately. How to amend your income tax return Use Form 8863, Education Credits (American Opportunity and Lifetime Learning Credits), to figure the credit. How to amend your income tax return For more information, see Publication 970. How to amend your income tax return Retirement savings contributions credit. How to amend your income tax return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to amend your income tax return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than: $59,000, if your filing status is married filing jointly, $44,250, if your filing status is head of household, or $29,500, if your filing status is single, married filing separately, or qualifying widow(er). How to amend your income tax return Use Form 8880, Credit for Qualified Retirement Savings Contributions, to figure the credit. How to amend your income tax return For more information, see Publication 590. How to amend your income tax return Child tax credit. How to amend your income tax return   You may be able to take this credit if you have a qualifying child. How to amend your income tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to amend your income tax return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). How to amend your income tax return Is a U. How to amend your income tax return S. How to amend your income tax return citizen, a U. How to amend your income tax return S. How to amend your income tax return national, or a resident alien. How to amend your income tax return Did not provide over half of his or her own support for 2013. How to amend your income tax return Lived with you more than half of 2013. How to amend your income tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to amend your income tax return Is claimed as a dependent on your return. How to amend your income tax return An adopted child is always treated as your own child. How to amend your income tax return An adopted child includes a child lawfully placed with you for legal adoption. How to amend your income tax return   See your form instructions for additional details. How to amend your income tax return Adoption credit. How to amend your income tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to amend your income tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to amend your income tax return To claim the adoption credit, file Form 8839, Qualified Adoption Expenses, with your Form 1040. How to amend your income tax return Earned income credit. How to amend your income tax return   You may qualify for an earned income credit of up to $3,250 if a child lived with you in the United States and your earned income and adjusted gross income were each less than $37,870 ($43,210 if married filing jointly). How to amend your income tax return If two children lived with you in the United States and your earned income and adjusted gross income were each less than $43,038 ($48,378 if married filing jointly), your credit could be as much as $5,372. How to amend your income tax return If three or more children lived with you in the United States and your earned income and adjusted gross income were each less than $46,227 ($51,567 if married filing jointly), your credit could be as much as $6,044. How to amend your income tax return If you do not have a qualifying child and your earned income and adjusted gross income were each less than $14,340 ($19,680 if married filing jointly), your credit could be as much as $487. How to amend your income tax return You cannot claim the earned income credit if your filing status is married filing separately. How to amend your income tax return    You and your spouse (if filing a joint return) and any qualifying child must have valid SSNs to claim this credit. How to amend your income tax return You cannot claim the credit using an ITIN. How to amend your income tax return If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to amend your income tax return An example of a federally funded benefit is Medicaid. How to amend your income tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to amend your income tax return S. How to amend your income tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to amend your income tax return Other information. How to amend your income tax return   There are other eligibility rules that are not discussed here. How to amend your income tax return For more information, get Publication 596, Earned Income Credit. How to amend your income tax return Nonresident Aliens You can claim some of the same credits that resident aliens can claim. How to amend your income tax return You can also report certain taxes you paid, are considered to have paid, or that were withheld from your income. How to amend your income tax return Credits Credits are allowed only if you receive effectively connected income. How to amend your income tax return You may be able to claim some of the following credits. How to amend your income tax return Foreign tax credit. How to amend your income tax return   If you receive foreign source income that is effectively connected with a trade or business in the United States, you can claim a credit for any income taxes paid or accrued to any foreign country or U. How to amend your income tax return S. How to amend your income tax return possession on that income. How to amend your income tax return   If you do not have foreign source income effectively connected with a U. How to amend your income tax return S. How to amend your income tax return trade or business, you cannot claim credits against your U. How to amend your income tax return S. How to amend your income tax return tax for taxes paid or accrued to a foreign country or U. How to amend your income tax return S. How to amend your income tax return possession. How to amend your income tax return   You cannot take any credit for taxes imposed by a foreign country or U. How to amend your income tax return S. How to amend your income tax return possession on your U. How to amend your income tax return S. How to amend your income tax return source income if those taxes were imposed only because you are a citizen or resident of the foreign country or possession. How to amend your income tax return   If you claim a foreign tax credit, you generally will have to attach to your return a Form 1116. How to amend your income tax return See Publication 514 for more information. How to amend your income tax return Child and dependent care credit. How to amend your income tax return   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse, so that you can work or look for work. How to amend your income tax return Generally, you must be able to claim an exemption for your dependent. How to amend your income tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to amend your income tax return S. How to amend your income tax return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Joint Return Test in Publication 503). How to amend your income tax return   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income from the United States for that tax year. How to amend your income tax return Earned income generally means wages, salaries, and professional fees for personal services performed. How to amend your income tax return   For more information, get Publication 503. How to amend your income tax return Education credits. How to amend your income tax return   If you are a nonresident alien for any part of the year, you generally cannot claim the education credits. How to amend your income tax return However, if you are married and choose to file a joint return with a U. How to amend your income tax return S. How to amend your income tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for these credits. How to amend your income tax return Retirement savings contributions credit. How to amend your income tax return   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. How to amend your income tax return You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. How to amend your income tax return Use Form 8880 to figure the credit. How to amend your income tax return For more information, see Publication 590. How to amend your income tax return Child tax credit. How to amend your income tax return   You may be able to take this credit if you have a qualifying child. How to amend your income tax return   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. How to amend your income tax return Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). How to amend your income tax return Is a U. How to amend your income tax return S. How to amend your income tax return citizen, a U. How to amend your income tax return S. How to amend your income tax return national, or a resident alien. How to amend your income tax return Did not provide over half of his or her own support for 2013. How to amend your income tax return Lived with you more than half of 2013. How to amend your income tax return Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. How to amend your income tax return Is claimed as a dependent on your return. How to amend your income tax return An adopted child is always treated as your own child. How to amend your income tax return An adopted child includes a child lawfully placed with you for legal adoption. How to amend your income tax return   See your form instructions for additional details. How to amend your income tax return Adoption credit. How to amend your income tax return   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. How to amend your income tax return This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. How to amend your income tax return To claim the adoption credit, file Form 8839 with your Form 1040NR. How to amend your income tax return   Married nonresident aliens can claim the credit only if they choose to file a joint return with a U. How to amend your income tax return S. How to amend your income tax return citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). How to amend your income tax return Credit for prior year minimum tax. How to amend your income tax return   If you paid alternative minimum tax in a prior year, get Form 8801, Credit for Prior Year Minimum Tax—Individuals, Estates, and Trusts, to see if you qualify for this credit. How to amend your income tax return Earned income credit. How to amend your income tax return   If you are a nonresident alien for any part of the tax year, you generally cannot get the earned income credit. How to amend your income tax return However, if you are married and choose to file a joint return with a U. How to amend your income tax return S. How to amend your income tax return citizen or resident spouse as discussed in chapter 1, you may be eligible for the credit. How to amend your income tax return    You, your spouse, and any qualifying child must have valid SSNs to claim this credit. How to amend your income tax return You cannot claim the credit using an ITIN. How to amend your income tax return If a social security card has a legend that says Not Valid for Employment and the number was issued so that you (or your spouse or your qualifying child) could receive a federally funded benefit, you cannot claim the earned income credit. How to amend your income tax return An example of a federally funded benefit is Medicaid. How to amend your income tax return If a card has this legend and the individual's immigration status has changed so that the individual is now a U. How to amend your income tax return S. How to amend your income tax return citizen or lawful permanent resident, ask the SSA to issue a new social security card without the legend. How to amend your income tax return   See Publication 596 for more information on the credit. How to amend your income tax return Tax Withheld You can claim the tax withheld during the year as a payment against your U. How to amend your income tax return S. How to amend your income tax return tax. How to amend your income tax return You claim it on line 61 of Form 1040NR or on line 18 of Form 1040NR-EZ. How to amend your income tax return The tax withheld reduces any tax you owe with Form 1040NR or Form 1040NR-EZ. How to amend your income tax return Withholding from wages. How to amend your income tax return   Any federal income tax withheld from your wages during the tax year while you were a nonresident alien is allowed as a payment against your U. How to amend your income tax return S. How to amend your income tax return income tax liability for the same year. How to amend your income tax return You can claim the income tax withheld whether or not you were engaged in a trade or business in the United States during the year, and whether or not the wages (or any other income) were connected with a trade or business in the United States. How to amend your income tax return Excess social security tax withheld. How to amend your income tax return   If you have two or more employers, you may be able to claim a credit against your U. How to amend your income tax return S. How to amend your income tax return income tax liability for social security tax withheld in excess of the maximum required. How to amend your income tax return See Social Security and Medicare Taxes in chapter 8 for more information. How to amend your income tax return Additional Medicare Tax. How to amend your income tax return   Your employer is responsible for withholding the 0. How to amend your income tax return 9% Additional Medicare Tax on Medicare wages or RRTA compensation it pays to you in excess of $200,000 in 2013. How to amend your income tax return If you do not owe Additional Medicare Tax, you can claim a credit for any withheld Additional Medicare Tax against the total tax liability shown on your tax return by filing Form 8959. How to amend your income tax return Tax paid on undistributed long-term capital gains. How to amend your income tax return   If you are a shareholder in a mutual fund (or other regulated investment company) or real estate investment trust, you can claim a credit for your share of any taxes paid by the company on its undistributed long-term capital gains. How to amend your income tax return You will receive information on Form 2439, Notice to Shareholder of Undistributed Long-Term Capital Gains, which you must attach to your return. How to amend your income tax return Tax withheld at the source. How to amend your income tax return   You can claim as a payment any tax withheld at the source on investment and other fixed or determinable annual or periodic income paid to you. How to amend your income tax return Fixed or determinable income includes interest, dividend, rental, and royalty income that you do not claim to be effectively connected income. How to amend your income tax return Wage or salary payments can be fixed or determinable income to you, but usually are subject to withholding as discussed above. How to amend your income tax return Taxes on fixed or determinable income are withheld at a 30% rate or at a lower treaty rate. How to amend your income tax return Tax withheld on partnership income. How to amend your income tax return   If you are a foreign partner in a partnership, the partnership will withhold tax on your share of effectively connected taxable income from the partnership. How to amend your income tax return The partnership will give you a statement on Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax, showing the tax withheld. How to amend your income tax return A partnership that is publicly traded may withhold on your actual distributions of effectively connected income. How to amend your income tax return In this case, the partnership will give you a statement on Form 1042-S. How to amend your income tax return Claim the tax withheld as a payment on line 61b or 61d of Form 1040NR, as appropriate. How to amend your income tax return Claiming tax withheld on your return. How to amend your income tax return   When you fill out your tax return, take extra care to enter the correct amount of any tax withheld shown on your information documents. How to amend your income tax return The following table lists some of the more common information documents and shows where to find the amount of tax withheld. How to amend your income tax return Form number Location  of tax  withheld RRB-1042S Box 12 SSA-1042S Box 9 W-2 Box 2 W-2c Box 2 1042-S Box 9 8805 Line 10 8288-A Box 2 Bona Fide Residents of American Samoa or Puerto Rico If you are a nonresident alien who is a bona fide resident of American Samoa or Puerto Rico for the entire tax year, you generally are taxed the same as resident aliens. How to amend your income tax return You should file Form 1040 and report all income from sources both in and outside the United States. How to amend your income tax return However, you can exclude the income discussed in the following paragraphs. How to amend your income tax return For tax purposes other than reporting income, however, you will be treated as a nonresident alien. How to amend your income tax return For example, you are not allowed the standard deduction, you cannot file a joint return, and you are not allowed a deduction for a dependent unless that person is a citizen or national of the United States. How to amend your income tax return There are also limits on what deductions and credits are allowed. How to amend your income tax return See Nonresident Aliens under Deductions , Itemized Deductions , and Tax Credits and Payments in this chapter. How to amend your income tax return Residents of Puerto Rico. How to amend your income tax return   If you are a bona fide resident of Puerto Rico for the entire year, you can exclude from gross income all income from sources in Puerto Rico (other than amounts for services performed as an employee of the United States or any of its agencies). How to amend your income tax return   If you report income on a calendar year basis and you do not have wages subject to withholding, file your return and pay your tax by June 15. How to amend your income tax return You must also make your first payment of estimated tax by June 15. How to amend your income tax return You cannot file a joint income tax return or make joint payments of estimated tax. How to amend your income tax return However, if you are married to a U. How to amend your income tax return S. How to amend your income tax return citizen or resident, see Nonresident Spouse Treated as a Resident in chapter 1. How to amend your income tax return   If you earn wages subject to withholding, your U. How to amend your income tax return S. How to amend your income tax return income tax return is due by April 15. How to amend your income tax return Your first payment of estimated tax is also due by April 15. How to amend your income tax return For information on withholding and estimated tax, see chapter 8 . How to amend your income tax return Residents of American Samoa. How to amend your income tax return   If you are a bona fide resident of American Samoa for the entire year, you can exclude from gross income all income from sources in American Samoa (other than amounts for services performed as an employee of the U. How to amend your income tax return S. How to amend your income tax return government or any of its agencies). How to amend your income tax return An employee of the American Samoan government is not considered an employee of the U. How to amend your income tax return S. How to amend your income tax return government or any of its agencies for purposes of the exclusion. How to amend your income tax return For more information about this exclusion, get Form 4563 and Publication 570, Tax Guide for Individuals With Income From U. How to amend your income tax return S. 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