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How To Do An Amendment Tax Return

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How To Do An Amendment Tax Return

How to do an amendment tax return Publication 503 - Main Content Table of Contents Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. How to do an amendment tax return Employment Taxes for Household Employers How To Get Tax HelpLow Income Taxpayer Clinics Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040, Form 1040A, or Form 1040NR, not Form 1040EZ or Form 1040NR-EZ, and meet all the following tests. How to do an amendment tax return The care must be for one or more qualifying persons who are identified on Form 2441. How to do an amendment tax return (See Qualifying Person Test. How to do an amendment tax return ) You (and your spouse if filing jointly) must have earned income during the year. How to do an amendment tax return (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. How to do an amendment tax return ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. How to do an amendment tax return (See Work-Related Expense Test, later. How to do an amendment tax return ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. How to do an amendment tax return If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. How to do an amendment tax return You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. How to do an amendment tax return See Payments to Relatives or Dependents under Work-Related Expense Test, later. How to do an amendment tax return Your filing status may be single, head of household, or qualifying widow(er) with dependent child. How to do an amendment tax return If you are married, you must file a joint return, unless an exception applies to you. How to do an amendment tax return See Joint Return Test, later. How to do an amendment tax return You must identify the care provider on your tax return. How to do an amendment tax return (See Provider Identification Test, later. How to do an amendment tax return ) If you exclude or deduct dependent care benefits provided by a dependent care benefit plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). How to do an amendment tax return (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. How to do an amendment tax return See Reduced Dollar Limit under How To Figure the Credit, later. How to do an amendment tax return ) These tests are presented in Figure A and are also explained in detail in this publication. How to do an amendment tax return Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. How to do an amendment tax return A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart , later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to do an amendment tax return Dependent defined. How to do an amendment tax return   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. How to do an amendment tax return To be your dependent, a person must be your qualifying child (or your qualifying relative). How to do an amendment tax return Qualifying child. How to do an amendment tax return   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. How to do an amendment tax return More information. How to do an amendment tax return   For more information about who is a dependent or a qualifying child, see Publication 501. How to do an amendment tax return Physically or mentally not able to care for oneself. How to do an amendment tax return   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. How to do an amendment tax return Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. How to do an amendment tax return Person qualifying for part of year. How to do an amendment tax return   You determine a person's qualifying status each day. How to do an amendment tax return For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. How to do an amendment tax return Also see Yearly limit under Dollar Limit, later. How to do an amendment tax return Birth or death of otherwise qualifying person. How to do an amendment tax return   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home more than half the time he or she was alive in 2013. How to do an amendment tax return Taxpayer identification number. How to do an amendment tax return   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). How to do an amendment tax return If the correct information is not shown, the credit may be reduced or disallowed. How to do an amendment tax return Individual taxpayer identification number (ITIN) for aliens. How to do an amendment tax return   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. How to do an amendment tax return The ITIN is entered wherever an SSN is requested on a tax return. How to do an amendment tax return If the alien does not have an ITIN, he or she must apply for one. How to do an amendment tax return See Form W-7, Application for IRS Individual Taxpayer Identification Number, for details. How to do an amendment tax return   An ITIN is for tax use only. How to do an amendment tax return It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. How to do an amendment tax return S. How to do an amendment tax return law. How to do an amendment tax return Adoption taxpayer identification number (ATIN). How to do an amendment tax return   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. How to do an amendment tax return File Form W-7A, Application for Taxpayer Identification Number for Pending U. How to do an amendment tax return S. How to do an amendment tax return Adoptions. How to do an amendment tax return Child of divorced or separated parents or parents living apart. How to do an amendment tax return   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. How to do an amendment tax return   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. How to do an amendment tax return If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. How to do an amendment tax return For details and an exception for a parent who works at night, see Publication 501. How to do an amendment tax return   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. How to do an amendment tax return Please click here for the text description of the image. How to do an amendment tax return Figure a. How to do an amendment tax return Can you claim the credit Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. How to do an amendment tax return Earned income. How to do an amendment tax return   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. How to do an amendment tax return A net loss from self-employment reduces earned income. How to do an amendment tax return Earned income also includes strike benefits and any disability pay you report as wages. How to do an amendment tax return   Generally, only taxable compensation is included. How to do an amendment tax return However, you can elect to include nontaxable combat pay in earned income. How to do an amendment tax return If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. How to do an amendment tax return (In other words, if one of you makes the election, the other one can also make it but does not have to. How to do an amendment tax return ) Including this income will give you a larger credit only if your (or your spouse's) other earned income is less than the amount entered on line 3 of Form 2441. How to do an amendment tax return You should figure your credit both ways and make the election if it gives you a greater tax benefit. How to do an amendment tax return    You can choose to include your nontaxable combat pay in earned income when figuring your credit for child and dependent care expenses, even if you choose not to include it in earned income for the earned income credit or the exclusion or deduction for dependent care benefits. How to do an amendment tax return Members of certain religious faiths opposed to social security. How to do an amendment tax return   This section is for persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes. How to do an amendment tax return These forms are: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, and Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits, for use by members of recognized religious groups. How to do an amendment tax return   Each form is discussed here in terms of what is or is not earned income for purposes of the child and dependent care credit. How to do an amendment tax return For information on the use of these forms, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to do an amendment tax return Form 4361. How to do an amendment tax return   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee are earned income. How to do an amendment tax return This includes wages, salaries, tips, and other taxable employee compensation. How to do an amendment tax return   However, amounts you received for ministerial duties, but not as an employee, do not count as earned income. How to do an amendment tax return Examples include fees for performing marriages and honoraria for delivering speeches. How to do an amendment tax return   Any amount you received for work that is not related to your ministerial duties is earned income. How to do an amendment tax return Form 4029. How to do an amendment tax return   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation are earned income. How to do an amendment tax return   However, amounts you received as a self-employed individual do not count as earned income. How to do an amendment tax return What is not earned income?   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarships or fellowship grants, except for those reported on Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received, Income of a nonresident alien that is not effectively connected with a U. How to do an amendment tax return S. How to do an amendment tax return trade or business, or Any amount received for work while an inmate in a penal institution. How to do an amendment tax return Rule for student-spouse or spouse not able to care for self. How to do an amendment tax return   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. How to do an amendment tax return (Your spouse also must live with you for more than half the year. How to do an amendment tax return )   If you are filing a joint return, this rule also applies to you. How to do an amendment tax return You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. How to do an amendment tax return   Figure the earned income of the nonworking spouse, described under (1) or (2) above, as shown under Earned Income Limit under How To Figure the Credit, later. How to do an amendment tax return   This rule applies to only one spouse for any one month. How to do an amendment tax return If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. How to do an amendment tax return Full-time student. How to do an amendment tax return    You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. How to do an amendment tax return You must have been a full-time student for some part of each of 5 calendar months during the year. How to do an amendment tax return (The months need not be consecutive. How to do an amendment tax return ) School. How to do an amendment tax return   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. How to do an amendment tax return A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How to do an amendment tax return Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. How to do an amendment tax return Expenses are considered work-related only if both of the following are true. How to do an amendment tax return They allow you (and your spouse if filing jointly) to work or look for work. How to do an amendment tax return They are for a qualifying person's care. How to do an amendment tax return Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. How to do an amendment tax return If you are married, generally both you and your spouse must work or look for work. How to do an amendment tax return One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. How to do an amendment tax return Your work can be for others or in your own business or partnership. How to do an amendment tax return It can be either full time or part time. How to do an amendment tax return Work also includes actively looking for work. How to do an amendment tax return However, if you do not find a job and have no earned income for the year, you cannot take this credit. How to do an amendment tax return See Earned Income Test, earlier. How to do an amendment tax return An expense is not considered work-related merely because you had it while you were working. How to do an amendment tax return The purpose of the expense must be to allow you to work. How to do an amendment tax return Whether your expenses allow you to work or look for work depends on the facts. How to do an amendment tax return Example 1. How to do an amendment tax return The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. How to do an amendment tax return Example 2. How to do an amendment tax return You work during the day. How to do an amendment tax return Your spouse works at night and sleeps during the day. How to do an amendment tax return You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. How to do an amendment tax return Your expenses are considered work-related. How to do an amendment tax return Volunteer work. How to do an amendment tax return   For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. How to do an amendment tax return Work for part of year. How to do an amendment tax return   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. How to do an amendment tax return For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work related. How to do an amendment tax return However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). How to do an amendment tax return Temporary absence from work. How to do an amendment tax return   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. How to do an amendment tax return Instead, you can figure your credit including the expenses you paid for the period of absence. How to do an amendment tax return   An absence of 2 weeks or less is a short, temporary absence. How to do an amendment tax return An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. How to do an amendment tax return Example. How to do an amendment tax return You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. How to do an amendment tax return You become ill and miss 4 months of work but receive sick pay. How to do an amendment tax return You continue to pay the nanny to care for the children while you are ill. How to do an amendment tax return Your absence is not a short, temporary absence, and your expenses are not considered work-related. How to do an amendment tax return Part-time work. How to do an amendment tax return   If you work part-time, you generally must figure your expenses for each day. How to do an amendment tax return However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. How to do an amendment tax return Any day when you work at least 1 hour is a day of work. How to do an amendment tax return Example 1. How to do an amendment tax return You work 3 days a week. How to do an amendment tax return While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. How to do an amendment tax return You can pay the center $150 for any 3 days a week or $250 for 5 days a week. How to do an amendment tax return Your child attends the center 5 days a week. How to do an amendment tax return Your work-related expenses are limited to $150 a week. How to do an amendment tax return Example 2. How to do an amendment tax return The facts are the same as in Example 1 except the center does not offer a 3-day option. How to do an amendment tax return The entire $250 weekly fee may be a work-related expense. How to do an amendment tax return Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. How to do an amendment tax return You do not have to choose the least expensive way of providing the care. How to do an amendment tax return The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. How to do an amendment tax return Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. How to do an amendment tax return Expenses for household services qualify if part of the services is for the care of qualifying persons. How to do an amendment tax return See Household Services, later. How to do an amendment tax return Expenses not for care. How to do an amendment tax return   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. How to do an amendment tax return However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. How to do an amendment tax return Otherwise, see the discussion of Expenses partly work-related, later. How to do an amendment tax return   Child support payments are not for care and do not qualify for the credit. How to do an amendment tax return Education. How to do an amendment tax return   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. How to do an amendment tax return   Expenses to attend kindergarten or a higher grade are not expenses for care. How to do an amendment tax return Do not use these expenses to figure your credit. How to do an amendment tax return   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. How to do an amendment tax return   Summer school and tutoring programs are not for care. How to do an amendment tax return Example 1. How to do an amendment tax return You take your 3-year-old child to a nursery school that provides lunch and a few educational activities as part of its preschool childcare service. How to do an amendment tax return The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. How to do an amendment tax return You can count the total cost when you figure the credit. How to do an amendment tax return Example 2. How to do an amendment tax return You place your 10-year-old child in a boarding school so you can work full time. How to do an amendment tax return Only the part of the boarding school expense that is for the care of your child is a work-related expense. How to do an amendment tax return You can count that part of the expense in figuring your credit if it can be separated from the cost of education. How to do an amendment tax return You cannot count any part of the amount you pay the school for your child's education. How to do an amendment tax return Care outside your home. How to do an amendment tax return   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. How to do an amendment tax return Dependent care center. How to do an amendment tax return   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. How to do an amendment tax return   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. How to do an amendment tax return Camp. How to do an amendment tax return   The cost of sending your child to an overnight camp is not considered a work-related expense. How to do an amendment tax return    The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. How to do an amendment tax return Transportation. How to do an amendment tax return   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. How to do an amendment tax return This includes transportation by bus, subway, taxi, or private car. How to do an amendment tax return However, transportation not provided by a care provider is not for the care of a qualifying person. How to do an amendment tax return Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. How to do an amendment tax return Fees and deposits. How to do an amendment tax return   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. How to do an amendment tax return However, a forfeited deposit is not for the care of a qualifying person if care is not provided. How to do an amendment tax return Example 1. How to do an amendment tax return You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. How to do an amendment tax return The fee you paid is a work-related expense. How to do an amendment tax return Example 2. How to do an amendment tax return You placed a deposit with a preschool to reserve a place for your 3-year-old child. How to do an amendment tax return You later sent your child to a different preschool and forfeited the deposit. How to do an amendment tax return The forfeited deposit is not for care and so is not a work-related expense. How to do an amendment tax return Household Services Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. How to do an amendment tax return Definition. How to do an amendment tax return   Household services are ordinary and usual services done in and around your home that are necessary to run your home. How to do an amendment tax return They include the services of a housekeeper, maid, or cook. How to do an amendment tax return However, they do not include the services of a chauffeur, bartender, or gardener. How to do an amendment tax return Housekeeper. How to do an amendment tax return   In this publication, the term housekeeper refers to any household employee whose services include the care of a qualifying person. How to do an amendment tax return Expenses partly work-related. How to do an amendment tax return   If part of an expense is work-related (for either household services or the care of a qualifying person) and part is for other purposes, you have to divide the expense. How to do an amendment tax return To figure your credit, count only the part that is work-related. How to do an amendment tax return However, you do not have to divide the expense if only a small part is for other purposes. How to do an amendment tax return Example. How to do an amendment tax return You pay a housekeeper to care for your 9-year-old and 15-year-old children so you can work. How to do an amendment tax return The housekeeper spends most of the time doing normal household work and spends 30 minutes a day driving you to and from work. How to do an amendment tax return You do not have to divide the expenses. How to do an amendment tax return You can treat the entire expense of the housekeeper as work-related because the time spent driving is minimal. How to do an amendment tax return Nor do you have to divide the expenses between the two children, even though the expenses are partly for the 15-year-old child who is not a qualifying person, because the expense is also partly for the care of your 9-year-old child, who is a qualifying person. How to do an amendment tax return However, the dollar limit (discussed later) is based on one qualifying person, not two. How to do an amendment tax return Meals and lodging provided for housekeeper. How to do an amendment tax return   If you have expenses for meals that your housekeeper eats in your home because of his or her employment, count these as work-related expenses. How to do an amendment tax return If you have extra expenses for providing lodging in your home to the housekeeper, count these as work-related expenses also. How to do an amendment tax return Example. How to do an amendment tax return To provide lodging to the housekeeper, you move to an apartment with an extra bedroom. How to do an amendment tax return You can count the extra rent and utility expenses for the housekeeper's bedroom as work-related. How to do an amendment tax return However, if your housekeeper moves into an existing bedroom in your home, you can count only the extra utility expenses as work-related. How to do an amendment tax return Taxes paid on wages. How to do an amendment tax return   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. How to do an amendment tax return For more information on a household employer's tax responsibilities, see Employment Taxes for Household Employers, later. How to do an amendment tax return Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. How to do an amendment tax return However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. How to do an amendment tax return Joint Return Test Generally, married couples must file a joint return to take the credit. How to do an amendment tax return However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. How to do an amendment tax return Legally separated. How to do an amendment tax return   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. How to do an amendment tax return You may be eligible to take the credit on your return using head of household filing status. How to do an amendment tax return Married and living apart. How to do an amendment tax return   You are not considered married and are eligible to take the credit if all the following apply. How to do an amendment tax return You file a return apart from your spouse. How to do an amendment tax return Your home is the home of a qualifying person for more than half the year. How to do an amendment tax return You pay more than half the cost of keeping up your home for the year. How to do an amendment tax return Your spouse does not live in your home for the last 6 months of the year. How to do an amendment tax return Costs of keeping up a home. How to do an amendment tax return   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. How to do an amendment tax return   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. How to do an amendment tax return   They also do not include the purchase, permanent improvement, or replacement of property. How to do an amendment tax return For example, you cannot include the cost of replacing a water heater. How to do an amendment tax return However, you can include the cost of repairing a water heater. How to do an amendment tax return Death of spouse. How to do an amendment tax return   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. How to do an amendment tax return If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's own return. How to do an amendment tax return Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. How to do an amendment tax return Use Form 2441, Part I, to show the information. How to do an amendment tax return If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). How to do an amendment tax return Information needed. How to do an amendment tax return   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. How to do an amendment tax return    If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. How to do an amendment tax return If the care provider is an organization, then it is the employer identification number (EIN). How to do an amendment tax return   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). How to do an amendment tax return In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. How to do an amendment tax return   If you cannot provide all of the information or the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. How to do an amendment tax return Getting the information. How to do an amendment tax return    You can use Form W-10, Dependent Care Provider's Identification and Certification, to request the required information from the care provider. How to do an amendment tax return If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10, including: A copy of the provider's social security card, A copy of the provider's completed Form W-4, Employee's Withholding Allowance Certificate, if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the necessary information. How to do an amendment tax return    You should keep this information with your tax records. How to do an amendment tax return Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. How to do an amendment tax return Due diligence. How to do an amendment tax return   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. How to do an amendment tax return However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. How to do an amendment tax return   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. How to do an amendment tax return Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. How to do an amendment tax return Provider refusal. How to do an amendment tax return    If the provider refuses to give you the identifying information, you should report on Form 2441 whatever information you have (such as the name and address). How to do an amendment tax return Enter “See Attached Statement” in the columns calling for the information you do not have. How to do an amendment tax return Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. How to do an amendment tax return Be sure to write your name and social security number on this statement. How to do an amendment tax return The statement will show that you used due diligence in trying to furnish the necessary information. How to do an amendment tax return U. How to do an amendment tax return S. How to do an amendment tax return citizens and resident aliens living abroad. How to do an amendment tax return   If you are living abroad, your care provider may not have, and may not be required to get, a U. How to do an amendment tax return S. How to do an amendment tax return taxpayer identification number (for example, an SSN or an EIN). How to do an amendment tax return If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. How to do an amendment tax return How To Figure the Credit Your credit is a percentage of your work-related expenses. How to do an amendment tax return Your expenses are subject to the earned income limit and the dollar limit. How to do an amendment tax return The percentage is based on your adjusted gross income. How to do an amendment tax return Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. How to do an amendment tax return Expenses prepaid in an earlier year. How to do an amendment tax return   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. How to do an amendment tax return Claim the expenses for the later year as if they were actually paid in that later year. How to do an amendment tax return Expenses not paid until the following year. How to do an amendment tax return   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. How to do an amendment tax return You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. How to do an amendment tax return See Payments for prior year's expenses under Amount of Credit, later. How to do an amendment tax return If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. How to do an amendment tax return You may be able to claim a credit for them on your 2014 return. How to do an amendment tax return Expenses reimbursed. How to do an amendment tax return   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. How to do an amendment tax return Example. How to do an amendment tax return You paid work-related expenses of $3,000. How to do an amendment tax return You are reimbursed $2,000 by a state social services agency. How to do an amendment tax return You can use only $1,000 to figure your credit. How to do an amendment tax return Medical expenses. How to do an amendment tax return   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. How to do an amendment tax return You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. How to do an amendment tax return   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. How to do an amendment tax return However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. How to do an amendment tax return For information on medical expenses, see Publication 502, Medical and Dental Expenses. How to do an amendment tax return    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. How to do an amendment tax return Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. How to do an amendment tax return See Reduced Dollar Limit, later. How to do an amendment tax return But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. How to do an amendment tax return Dependent care benefits. How to do an amendment tax return    Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. How to do an amendment tax return Your salary may have been reduced to pay for these benefits. How to do an amendment tax return If you received benefits as an employee, they should be shown in box 10 of your Form W-2, Wage and Tax Statement. How to do an amendment tax return See Statement for employee, later. How to do an amendment tax return Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. How to do an amendment tax return   Enter the amount of these benefits on Form 2441, Part III, line 12. How to do an amendment tax return Exclusion or deduction. How to do an amendment tax return   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. How to do an amendment tax return Your employer can tell you whether your benefit plan qualifies. How to do an amendment tax return To claim the exclusion, you must complete Part III of Form 2441. How to do an amendment tax return You cannot use Form 1040EZ. How to do an amendment tax return   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. How to do an amendment tax return Therefore, you would not get an exclusion from wages. How to do an amendment tax return Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. How to do an amendment tax return To claim the deduction, you must use Form 2441. How to do an amendment tax return   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). How to do an amendment tax return   The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. How to do an amendment tax return    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. How to do an amendment tax return Statement for employee. How to do an amendment tax return   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. How to do an amendment tax return Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. How to do an amendment tax return Effect of exclusion on credit. How to do an amendment tax return   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. How to do an amendment tax return Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year, if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. How to do an amendment tax return Earned income for the purpose of figuring the credit is defined under Earned Income Test, earlier. How to do an amendment tax return For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. How to do an amendment tax return Example. How to do an amendment tax return You remarried on December 3. How to do an amendment tax return Your earned income for the year was $18,000. How to do an amendment tax return Your new spouse's earned income for the year was $2,000. How to do an amendment tax return You paid work-related expenses of $3,000 for the care of your 5-year-old child and qualified to claim the credit. How to do an amendment tax return The amount of expenses you use to figure your credit cannot be more than $2,000 (the smaller of your earned income or that of your spouse). How to do an amendment tax return Separated spouse. How to do an amendment tax return   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test, earlier), you are not considered married for purposes of the earned income limit. How to do an amendment tax return Use only your income in figuring the earned income limit. How to do an amendment tax return Surviving spouse. How to do an amendment tax return   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. How to do an amendment tax return Community property laws. How to do an amendment tax return   Disregard community property laws when you figure earned income for this credit. How to do an amendment tax return Self-employment earnings. How to do an amendment tax return   If you are self-employed, include your net earnings in earned income. How to do an amendment tax return For purposes of the child and dependent care credit, net earnings from self-employment generally means the amount from Schedule SE (either Section A or Section B), line 3, minus any deduction for self-employment tax on Form 1040 or Form 1040NR, line 27. How to do an amendment tax return Include your self-employment earnings in earned income, even if they are less than $400 and you did not file Schedule SE. How to do an amendment tax return Clergy or church employee. How to do an amendment tax return   If you are a member of the clergy or a church employee, see the Instructions for Form 2441 for details. How to do an amendment tax return Statutory employee. How to do an amendment tax return   If you filed Schedule C (Form 1040) or C-EZ (Form 1040) to report income as a statutory employee, also include as earned income the amount from line 1 of that Schedule C (Form 1040) or C-EZ (Form 1040). How to do an amendment tax return Net loss. How to do an amendment tax return   You must reduce your earned income by any net loss from self-employment. How to do an amendment tax return Optional method if earnings are low or a net loss. How to do an amendment tax return   If your net earnings from self-employment are low or you have a net loss, you may be able to figure your net earnings by using an optional method instead of the regular method. How to do an amendment tax return Get Publication 334, Tax Guide for Small Business, for details. How to do an amendment tax return If you use an optional method to figure net earnings for self-employment tax purposes, include those net earnings in your earned income for this credit. How to do an amendment tax return In this case, subtract any deduction you claimed on Form 1040 or Form 1040NR, line 27, from the total of the amounts on Schedule SE, Section B, lines 3 and 4b, to figure your net earnings. How to do an amendment tax return You or your spouse is a student or not able to care for self. How to do an amendment tax return   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. How to do an amendment tax return His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. How to do an amendment tax return Spouse works. How to do an amendment tax return   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. How to do an amendment tax return Spouse qualifies for part of month. How to do an amendment tax return   If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. How to do an amendment tax return You are a student or not able to care for self. How to do an amendment tax return   These rules also apply if you are a student or not able to care for yourself and are filing a joint return. How to do an amendment tax return For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). How to do an amendment tax return If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. How to do an amendment tax return Both spouses qualify. How to do an amendment tax return   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. How to do an amendment tax return Example. How to do an amendment tax return Jim works and keeps up a home for himself and his wife Sharon. How to do an amendment tax return Because of an accident, Sharon is not able to care for herself for 11 months during the tax year. How to do an amendment tax return During the 11 months, Jim pays $3,300 of work-related expenses for Sharon's care. How to do an amendment tax return These expenses also qualify as medical expenses. How to do an amendment tax return Their adjusted gross income is $29,000 and the entire amount is Jim's earned income. How to do an amendment tax return Jim and Sharon's earned income limit is the smallest of the following amounts. How to do an amendment tax return   Jim and Sharon's Earned Income Limit   1) Work-related expenses Jim paid $   3,300   2) Jim's earned income $   29,000   3) Income considered earned by Sharon (11 × $250) $    2,750   Jim and Sharon can use $2,750 to figure the credit and treat the balance of $550 ($3,300 − $2,750) as a medical expense. How to do an amendment tax return However, if they use the $3,300 first as a medical expense, they cannot use any part of that amount to figure the credit. How to do an amendment tax return Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. How to do an amendment tax return This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. How to do an amendment tax return If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. How to do an amendment tax return This limit does not need to be divided equally among them. How to do an amendment tax return For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. How to do an amendment tax return Yearly limit. How to do an amendment tax return   The dollar limit is a yearly limit. How to do an amendment tax return The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. How to do an amendment tax return Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. How to do an amendment tax return Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. How to do an amendment tax return Example 1. How to do an amendment tax return You pay $500 a month for after-school care for your son. How to do an amendment tax return He turned 13 on May 1 and is no longer a qualifying person. How to do an amendment tax return You can use the $2,000 of expenses for his care January through April to figure your credit because it is not more than the $3,000 yearly limit. How to do an amendment tax return Example 2. How to do an amendment tax return In July of this year, to permit your spouse to begin a new job, you enrolled your 3-year-old daughter in a nursery school that provides preschool childcare. How to do an amendment tax return You paid $300 per month for the childcare. How to do an amendment tax return You can use the full $1,800 you paid ($300 × 6 months) as qualified expenses because it is not more than the $3,000 yearly limit. How to do an amendment tax return Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. How to do an amendment tax return Your reduced dollar limit is figured on Form 2441, Part III. How to do an amendment tax return See Dependent Care Benefits, earlier, for information on excluding or deducting these benefits. How to do an amendment tax return Example 1. How to do an amendment tax return George is a widower with one child and earns $24,000 a year. How to do an amendment tax return He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. How to do an amendment tax return His employer pays an additional $1,000 under a qualified dependent care benefit plan. How to do an amendment tax return This $1,000 is excluded from George's income. How to do an amendment tax return Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. How to do an amendment tax return This is because his dollar limit is reduced as shown next. How to do an amendment tax return   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. How to do an amendment tax return Randall is married and both he and his wife are employed. How to do an amendment tax return Each has earned income in excess of $6,000. How to do an amendment tax return They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. How to do an amendment tax return Randall's work-related expenses are $6,000 for the year. How to do an amendment tax return Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. How to do an amendment tax return Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. How to do an amendment tax return Although the dollar limit for his work-related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. How to do an amendment tax return This is because his dollar limit is reduced as shown next. How to do an amendment tax return   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits selected from employer's cafeteria plan and  excluded from Randall's income −5,000 3) Reduced dollar limit on work-related expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. How to do an amendment tax return This percentage depends on your adjusted gross income shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. How to do an amendment tax return The following table shows the percentage to use based on adjusted gross income. How to do an amendment tax return   IF your adjusted gross income is: THEN the       Over:       But not over:   percentage is:       $0   —   $15,000   35%       15,000   —   17,000   34%       17,000   —   19,000   33%       19,000   —   21,000   32%       21,000   —   23,000   31%       23,000   —   25,000   30%       25,000   —   27,000   29%       27,000   —   29,000   28%       29,000   —   31,000   27%       31,000   —   33,000   26%       33,000   —   35,000   25%       35,000   —   37,000   24%       37,000   —   39,000   23%       39,000   —   41,000   22%       41,000   —   43,000   21%       43,000   —   No limit   20%   To qualify for the credit, you must have one or more qualifying persons. How to do an amendment tax return You should show the expenses for each person on Form 2441, line 2, column (c). How to do an amendment tax return However, it is possible a qualifying person could have no expenses and a second qualifying person could have expenses exceeding $3,000. How to do an amendment tax return You should list -0- for the one person and the actual amount for the second person. How to do an amendment tax return The $6,000 limit that applies to two or more qualifying persons would still be used to compute your credit unless you already excluded or deducted, in Part III of Form 2441, certain dependent care benefits paid to you (or on your behalf) by your employer. How to do an amendment tax return Example. How to do an amendment tax return Roger and Megan Paris have two qualifying children. How to do an amendment tax return They received $1,000 of dependent care benefits from Megan's employer during 2013, but they incurred a total of $19,500 of child and dependent care expenses. How to do an amendment tax return They complete Part III of Form 2441 to exclude the $1,000 from their taxable income (offsetting $1,000 of their expenses). How to do an amendment tax return Roger and Megan continue to line 27 to figure their credit using the remaining $18,500 of expenses. How to do an amendment tax return Line 30 tells them to complete line 2 without including any dependent care benefits. How to do an amendment tax return They complete line 2 of Form 2441, listing both Susan and James, as shown in the Line 2 example above. How to do an amendment tax return Line 2 Example (a) Qualifying person's name (b) Qualifying person's social security number (c) Qualified expenses you incurred and paid in 2013 for the person listed in column (a) First Last Susan Paris 123-00-6789 -0- James Paris 987-00-4321 18,500. How to do an amendment tax return 00 All of Susan's expenses were covered by the $1,000 of employer-provided dependent care benefits. How to do an amendment tax return However, their son James has special needs and they paid $18,500 for his care. How to do an amendment tax return Line 3 imposes a $5,000 limit for two or more children ($6,000 limit, minus $1,000 already excluded from income = $5,000) and Roger and Megan continue to complete the form. How to do an amendment tax return Even though line 2 indicates one of the Paris children did not have any dependent care expenses, it does not change the fact that they had two qualifying children for the purposes of Form 2441. How to do an amendment tax return Payments for prior year's expenses. How to do an amendment tax return   If you had work-related expenses in 2012 that you paid in 2013, you may be able to increase the credit on your 2013 return. How to do an amendment tax return Attach a statement to your form showing how you figured the additional amount from 2012. How to do an amendment tax return Then enter “CPYE” (Credit for Prior Year Expenses) and the amount of the credit on the dotted line next to line 9 on Form 2441. How to do an amendment tax return Also enter the name and taxpayer identification number of the person for whom you paid the prior year's expenses. How to do an amendment tax return Then add this credit to the amount on line 9, and replace the amount on line 9 with the total. How to do an amendment tax return See Worksheet A. How to do an amendment tax return Example. How to do an amendment tax return In 2012, Sam and Kate had childcare expenses of $2,600 for their 12-year-old child. How to do an amendment tax return Of the $2,600, they paid $2,000 in 2012 and $600 in 2013. How to do an amendment tax return Their adjusted gross income for 2012 was $30,000. How to do an amendment tax return Sam's earned income of $14,000 was less than Kate's earned income. How to do an amendment tax return A credit for their 2012 expenses paid in 2013 is not allowed in 2012. How to do an amendment tax return It is allowed for the 2013 tax year, but they must use their adjusted gross income for 2012 to compute the amount. How to do an amendment tax return The filled-in Worksheet A they used to figure this credit is shown later. How to do an amendment tax return Sam and Kate add the $162 from line 13 of this worksheet to their 2013 credit and enter the total on their Form 2441, line 9. How to do an amendment tax return They enter “CPYE $162” and their child's name and SSN in the space to the left of line 9. How to do an amendment tax return Worksheet A. How to do an amendment tax return Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. How to do an amendment tax return 1. How to do an amendment tax return   Enter your 2012 qualified expenses paid in 2012 1. How to do an amendment tax return     2. How to do an amendment tax return   Enter your 2012 qualified expenses paid in 2013 2. How to do an amendment tax return     3. How to do an amendment tax return   Add the amounts on lines 1 and 2 3. How to do an amendment tax return     4. How to do an amendment tax return   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. How to do an amendment tax return     5. How to do an amendment tax return   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. How to do an amendment tax return     6. How to do an amendment tax return   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. How to do an amendment tax return     7. How to do an amendment tax return   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. How to do an amendment tax return     8. How to do an amendment tax return   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. How to do an amendment tax return     9. How to do an amendment tax return   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. How to do an amendment tax return     10. How to do an amendment tax return   Subtract the amount on line 9 from the amount on line 8 and enter the result. How to do an amendment tax return If zero or less, stop here. How to do an amendment tax return You cannot increase your 2013 credit by any previous year's expenses 10. How to do an amendment tax return     11. How to do an amendment tax return   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. How to do an amendment tax return     12. How to do an amendment tax return   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. How to do an amendment tax return             IF your 2012 adjusted gross income is:   THEN the decimal                 Over:   But not over:     amount is:                 $0 — $15,000     . How to do an amendment tax return 35                 15,000 — 17,000     . How to do an amendment tax return 34                 17,000 — 19,000     . How to do an amendment tax return 33                 19,000 — 21,000     . How to do an amendment tax return 32                 21,000 — 23,000     . How to do an amendment tax return 31                 23,000 — 25,000     . How to do an amendment tax return 30                 25,000 — 27,000     . How to do an amendment tax return 29                 27,000 — 29,000     . How to do an amendment tax return 28                 29,000 — 31,000     . How to do an amendment tax return 27                 31,000 — 33,000     . How to do an amendment tax return 26                 33,000 — 35,000     . How to do an amendment tax return 25                 35,000 — 37,000     . How to do an amendment tax return 24                 37,000 — 39,000     . How to do an amendment tax return 23                 39,000 — 41,000     . How to do an amendment tax return 22                 41,000 — 43,000     . How to do an amendment tax return 21                 43,000 — No limit     . How to do an amendment tax return 20           13. How to do an amendment tax return   Multiply line 10 by line 12. How to do an amendment tax return Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. How to do an amendment tax return Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses           Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. How to do an amendment tax return       Worksheet A. How to do an amendment tax return Filled-in Worksheet for 2012 Expenses Paid in 2013 Use this worksheet to figure the credit you may claim for 2012 expenses paid in 2013. How to do an amendment tax return 1. How to do an amendment tax return   Enter your 2012 qualified expenses paid in 2012 1. How to do an amendment tax return   $2,000 2. How to do an amendment tax return   Enter your 2012 qualified expenses paid in 2013 2. How to do an amendment tax return   600 3. How to do an amendment tax return   Add the amounts on lines 1 and 2 3. How to do an amendment tax return   2,600 4. How to do an amendment tax return   Enter $3,000 if care was for one qualifying person ($6,000 if for two or more) 4. How to do an amendment tax return   3,000 5. How to do an amendment tax return   Enter any dependent care benefits received for 2012 and excluded from your income (from your 2012 Form 2441, line 25) 5. How to do an amendment tax return   0 6. How to do an amendment tax return   Subtract the amount on line 5 from the amount on line 4 and enter the result 6. How to do an amendment tax return   3,000 7. How to do an amendment tax return   Compare your earned income for 2012 and your spouse's earned income for 2012 and enter the smaller amount 7. How to do an amendment tax return   14,000 8. How to do an amendment tax return   Compare the amounts on lines 3, 6, and 7 and enter the smallest amount 8. How to do an amendment tax return   2,600 9. How to do an amendment tax return   Enter the amount on which you figured the credit for 2012 (from your 2012 Form 2441, line 6) 9. How to do an amendment tax return   2,000 10. How to do an amendment tax return   Subtract the amount on line 9 from the amount on line 8 and enter the result. How to do an amendment tax return If zero or less, stop here. How to do an amendment tax return You cannot increase your 2013 credit by any previous year's expenses 10. How to do an amendment tax return   600 11. How to do an amendment tax return   Enter your 2012 adjusted gross income (from your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37) 11. How to do an amendment tax return   30,000 12. How to do an amendment tax return   Find your 2012 adjusted gross income in the table below and enter the corresponding decimal amount here 12. How to do an amendment tax return   . How to do an amendment tax return 27         IF your 2012 adjusted gross income is:   THEN the decimal                 Over   But not over     amount is:                 $0 — $15,000     . How to do an amendment tax return 35                 15,000 — 17,000     . How to do an amendment tax return 34                 17,000 — 19,000     . How to do an amendment tax return 33                 19,000 — 21,000     . How to do an amendment tax return 32                 21,000 — 23,000     . How to do an amendment tax return 31                 23,000 — 25,000     . How to do an amendment tax return 30                 25,000 — 27,000     . How to do an amendment tax return 29                 27,000 — 29,000     . How to do an amendment tax return 28                 29,000 — 31,000     . How to do an amendment tax return 27                 31,000 — 33,000     . How to do an amendment tax return 26                 33,000 — 35,000     . How to do an amendment tax return 25                 35,000 — 37,000     . How to do an amendment tax return 24                 37,000 — 39,000     . How to do an amendment tax return 23                 39,000 — 41,000     . How to do an amendment tax return 22                 41,000 — 43,000     . How to do an amendment tax return 21                 43,000 — No limit     . How to do an amendment tax return 20           13. How to do an amendment tax return   Multiply line 10 by line 12. How to do an amendment tax return Add this amount to your 2013 credit and enter the total on your 2013 Form 2441, line 9. How to do an amendment tax return Enter the following on the dotted line next to line 9 of Form 2441: “CPYE” The amount of this credit for a prior year's expenses             Also, attach a statement to your tax return showing the name and taxpayer identification number of the person for whom you paid the prior year's expenses and how you figured the credit 13. How to do an amendment tax return   $162   How To Claim the Credit To claim the credit, you can file Form 1040, Form 1040A, or Form 1040NR. How to do an amendment tax return You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. How to do an amendment tax return Form 1040, Form 1040A, or Form 1040NR. How to do an amendment tax return    You must complete Form 2441 and attach it to your Form 1040, Form 1040A, or Form 1040NR. How to do an amendment tax return Enter the credit on your Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46. How to do an amendment tax return Limit on credit. How to do an amendment tax return    The amount of credit you can claim is limited to your tax. How to do an amendment tax return For more information, see the Instructions for Form 2441. How to do an amendment tax return Tax credit not refundable. How to do an amendment tax return   You cannot get a refund for any part of the credit that is more than this limit. How to do an amendment tax return Recordkeeping. How to do an amendment tax return You should keep records of your work-related expenses. How to do an amendment tax return Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and length of the disability. How to do an amendment tax return Other records you should keep to support your claim for the credit are described under Provider Identification Test, earlier. How to do an amendment tax return Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. How to do an amendment tax return If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. How to do an amendment tax return If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. How to do an amendment tax return Self-employed persons who are in business for themselves are not household employees. How to do an amendment tax return Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. How to do an amendment tax return If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. How to do an amendment tax return This control could include providing rules of conduct and appearance and requiring regular reports. How to do an amendment tax return In this case, you do not have to pay employment taxes. How to do an amendment tax return But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. How to do an amendment tax return If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. How to do an amendment tax return Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. How to do an amendment tax return Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. How to do an amendment tax return Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. How to do an amendment tax return For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. How to do an amendment tax return State employment tax. How to do an amendment tax return   You may also have to pay state unemployment tax. How to do an amendment tax return Contact your state unemployment tax office for information. How to do an amendment tax return You should also find out whether you need to pay or collect other state employment taxes or carry worker's compensation insurance. How to do an amendment tax return For a list of state unemployment tax agencies, visit the U. How to do an amendment tax return S. How to do an amendment tax return Department of Labor's website. How to do an amendment tax return To find that website, use the link in Publication 926 or search online. How to do an amendment tax return How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to do an amendment tax return Free help with your tax return. How to do an amendment tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to do an amendment tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to do an amendment tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to do an amendment tax return Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to do an amendment tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to do an amendment tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to do an amendment tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to do an amendment tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to do an amendment tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to do an amendment tax return aarp. How to do an amendment tax return org/money/taxaide or call 1-888-227-7669. How to do an amendment tax return For more information on these programs, go to IRS. How to do an amendment tax return gov and enter “VITA” in the search box. How to do an amendment tax return Internet. How to do an amendment tax return    IRS. How to do an amendment tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to do an amendment tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to do an amendment tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to do an amendment tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to do an amendment tax return gov or download the IRS2Go app and select the Refund Status option. How to do an amendment tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to do an amendment tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to do an amendment tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to do an amendment tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to do an amendment tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to do an amendment tax return No need to wait on the phone or stand in line. How to do an amendment tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to do an amendment tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to do an amendment tax return New subject areas are added on a regular basis. How to do an amendment tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to do an amendment tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to do an amendment tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to do an amendment tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to do an amendment tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to do an amendment tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to do an amendment tax return You can also ask the IRS to mail a return or an account transcript to you. How to do an amendment tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to do an amendment tax return gov or by calling 1-800-908-9946. How to do an amendment tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to do an amendment tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to do an amendment tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to do an amendment tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to do an amendment tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to do an amendment tax return gov and enter Where's My Amended Return? in the search box. How to do an amendment tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to do an amendment tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to do an amendment tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to do an amendment tax return gov. How to do an amendment tax return Select the Payment tab on the front page of IRS. How to do an amendment tax return gov for more information. How to do an amendment tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to do an amendment tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to do an amendment tax return gov. How to do an amendment tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to do an amendment tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to do an amendment tax return gov. How to do an amendment tax return Request an Electronic Filing PIN by going to IRS. How to do an amendment tax return gov and entering Electronic Filing PIN in the search box. How to do an amendment tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to do an amendment tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to do an amendment tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to do an amendment tax return An employee can answer questions about your tax account or help you set up a payment plan. How to do an amendment tax return Before you visit, check the Office Locator on IRS. How to do an amendment tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to do an amendment tax return If you have a special need, such as a disability, you can request an appointment. How to do an amendment tax return Call the local number listed in the Office Locator, or look in the phone book under Unit
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The How To Do An Amendment Tax Return

How to do an amendment tax return 18. How to do an amendment tax return   Pensión para el Cónyuge Divorciado Table of Contents IntroductionCónyuge o ex cónyuge. How to do an amendment tax return Documento (instrumento) de divorcio o separación judicial. How to do an amendment tax return Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. How to do an amendment tax return Impuestos y seguro. How to do an amendment tax return Otros pagos a terceros. How to do an amendment tax return Documentos Firmados Después de 1984Pagos a terceros. How to do an amendment tax return Excepción. How to do an amendment tax return Pagos sustitutivos. How to do an amendment tax return Específicamente designado como pensión para hijos menores. How to do an amendment tax return Contingencia relacionada con su hijo. How to do an amendment tax return Pago claramente asociado con una contingencia. How to do an amendment tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación Introduction Este capítulo trata de las reglas correspondientes si paga o recibe pensión para el cónyuge divorciado. How to do an amendment tax return Abarca los siguientes temas: Qué pagos se consideran pensión para el cónyuge divorciado. How to do an amendment tax return Qué pagos no se consideran pensión para el cónyuge divorciado, como la pensión para la manutención de hijos. How to do an amendment tax return Cómo deducir la pensión para el cónyuge divorciado que pagó. How to do an amendment tax return Cómo declarar la pensión para el cónyuge divorciado que recibió por concepto de ingresos. How to do an amendment tax return Si debe o no recuperar los beneficios tributarios de la pensión para el cónyuge divorciado. How to do an amendment tax return “Recuperar” significa volver a añadir a sus ingresos toda, o parte de, una deducción que haya tomado en un año anterior. How to do an amendment tax return La “pensión para el cónyuge divorciado” es un pago hecho a, o para, un cónyuge o ex cónyuge conforme a un documento (instrumento) de divorcio o separación judicial. How to do an amendment tax return No incluye pagos voluntarios que no sean hechos conforme a un documento de divorcio o separación. How to do an amendment tax return La pensión para el cónyuge divorciado es deducible por el pagador y tiene que ser incluida en los ingresos del cónyuge o ex cónyuge. How to do an amendment tax return Aunque en general este capítulo está dirigido al pagador de la pensión para el cónyuge divorciado, el cónyuge beneficiario puede usar la información para determinar si una cantidad recibida se considera pago de pensión para el cónyuge divorciado. How to do an amendment tax return Para considerarse pensión para el cónyuge divorciado, un pago tiene que cumplir ciertos requisitos. How to do an amendment tax return Requisitos distintos generalmente corresponden a pagos hechos conforme a documentos firmados después de 1984 y a pagos hechos conforme a documentos firmados antes de 1985. How to do an amendment tax return Este capítulo trata de las reglas relativas a pagos hechos conforme a documentos firmados después de 1984. How to do an amendment tax return Si usted necesita consultar las reglas para pagos hechos conforme a documentos firmados antes de 1985, obtenga y guarde una copia de la versión del año 2004 de la Publicación 504, Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to do an amendment tax return Ése fue el último año en que la información sobre documentos firmados antes de 1985 se incluyó en la Publicación 504. How to do an amendment tax return Use la Tabla 18-1 de este capítulo como guía para determinar si ciertos pagos se consideran pensión para el cónyuge divorciado. How to do an amendment tax return Definiciones. How to do an amendment tax return   Las siguientes son definiciones aplicables a lo largo de este capítulo. How to do an amendment tax return Cónyuge o ex cónyuge. How to do an amendment tax return   Salvo que se indique lo contrario, el término “cónyuge” incluye a un ex cónyuge. How to do an amendment tax return Documento (instrumento) de divorcio o separación judicial. How to do an amendment tax return   El término “documento de divorcio o separación judicial” significa: Un decreto u orden de divorcio o de manutención por separación judicial o un documento (instrumento) por escrito relacionado con ese decreto u orden; Un acuerdo de separación por escrito o Un decreto o cualquier tipo de orden judicial, que le exige a un cónyuge que haga pagos para la manutención del otro cónyuge. How to do an amendment tax return Esto abarca un decreto temporal, un decreto interlocutorio (no final) y un decreto de pensión para el cónyuge divorciado pendente lite (en espera de que se tomen acciones con respecto al decreto o acuerdo final). How to do an amendment tax return Useful Items - You may want to see: Publicación 504 Divorced or Separated Individuals (Personas divorciadas o separadas), en inglés. How to do an amendment tax return Reglas Generales Las siguientes reglas corresponden a la pensión para el cónyuge divorciado independientemente de cuándo se firmó el documento de divorcio o separación judicial. How to do an amendment tax return Pagos que no son pensión para el cónyuge divorciado. How to do an amendment tax return   No todos los pagos hechos conforme a un documento de divorcio o separación judicial son pensión para el cónyuge divorciado. How to do an amendment tax return La pensión para el cónyuge divorciado no abarca: Pensión para hijos menores; Acuerdos de división (distribución) de bienes que no sean en efectivo; Pagos que le corresponden a su cónyuge como parte de los ingresos de la comunidad de bienes conyugales, según se explica bajo Community Property (Bienes gananciales), en la Publicación 504, en inglés; Pagos hechos para el mantenimiento de los bienes del pagador o Uso de los bienes del pagador. How to do an amendment tax return Pagos a terceros. How to do an amendment tax return   Los pagos en efectivo, cheques o giros hechos a un tercero en nombre de su cónyuge según las condiciones del documento de divorcio o separación judicial pueden ser pagos de pensión para el cónyuge divorciado, si por lo demás reúnen los requisitos. How to do an amendment tax return Estos abarcan pagos hechos para cubrir los gastos médicos de su cónyuge, costos de vivienda (alquiler, servicios públicos, etc. How to do an amendment tax return ), impuestos, matrícula escolar, etcétera. How to do an amendment tax return A estos pagos se les trata como si hubiesen sido recibidos por su cónyuge y luego pagados al tercero. How to do an amendment tax return Primas de un seguro de vida. How to do an amendment tax return   La pensión para el cónyuge divorciado incluye las primas que tiene que pagar conforme a su documento de divorcio o separación judicial por su seguro de vida hasta la medida o el punto en que su cónyuge sea el dueño de la póliza. How to do an amendment tax return Pagos por una vivienda comprada conjuntamente. How to do an amendment tax return   Si su documento de divorcio o separación judicial estipula que tiene que pagar los gastos de una vivienda que es propiedad de usted y su cónyuge, algunos de sus pagos pueden ser considerados pensión para el cónyuge divorciado. How to do an amendment tax return Pagos hipotecarios. How to do an amendment tax return   Si tiene que pagar todos los pagos hipotecarios (capital e intereses) sobre una vivienda de propiedad conjunta y por lo demás estos pagos reúnen los requisitos para considerarse pensión para el cónyuge divorciado, puede deducir la mitad del total de los pagos como pensión para el cónyuge divorciado. How to do an amendment tax return Si detalla sus deducciones y la vivienda reúne los requisitos, puede declarar la mitad de los intereses al calcular sus intereses deducibles. How to do an amendment tax return Su cónyuge tiene que declarar la mitad de los pagos como pensión para el cónyuge divorciado recibida. How to do an amendment tax return Si su cónyuge detalla sus deducciones y la vivienda reúne los requisitos, él o ella puede declarar la mitad de los intereses sobre la hipoteca al calcular sus intereses deducibles. How to do an amendment tax return Impuestos y seguro. How to do an amendment tax return   Si tiene que pagar todos los impuestos sobre bienes raíces o seguro de una vivienda que es tenencia común (tenancy in common), puede deducir la mitad de dichos pagos como pensión para el cónyuge divorciado. How to do an amendment tax return Su cónyuge tiene que declarar la mitad de estos pagos como pensión para el cónyuge divorciado recibida. How to do an amendment tax return Si usted y su cónyuge detallan sus deducciones, cada uno puede reclamar la mitad de los impuestos sobre bienes raíces y ninguna parte del seguro de la vivienda. How to do an amendment tax return    Si es dueño de una vivienda de tenencia en su totalidad (tenancy by the entirety) o tenencia conjunta (joint tenancy), ninguno de sus pagos de impuestos o pagos de seguro se considera pensión para el cónyuge divorciado. How to do an amendment tax return Sin embargo, si detalla sus deducciones, puede reclamar todos los impuestos sobre bienes raíces y ninguna parte del seguro de vivienda. How to do an amendment tax return Otros pagos a terceros. How to do an amendment tax return   Si hizo otros pagos a terceros, vea la Publicación 504, en inglés, para ver si alguna parte de los pagos reúne los requisitos como pensión para el cónyuge divorciado. How to do an amendment tax return Documentos Firmados Después de 1984 Las reglas siguientes de la pensión para el cónyuge divorciado corresponden a pagos hechos conforme a un documento de divorcio o separación judicial firmado después de 1984. How to do an amendment tax return Excepción para documentos firmados antes de 1985. How to do an amendment tax return   Existen dos situaciones en las que las reglas para documentos firmados después de 1984 corresponden a documentos firmados antes de 1985: Un documento de divorcio o separación judicial firmado antes de 1985 y modificado después de 1984 para especificar que las reglas para documentos firmados después de 1984 se aplicarán. How to do an amendment tax return Un documento temporal de divorcio o separación judicial firmado antes de 1985 e incorporado dentro de, o adoptado por, un decreto final firmado después de 1984 que: Cambie la cantidad o el período del pago o Añada o suprima cualquier contingencia o condición. How to do an amendment tax return   Para las reglas de los pagos de la pensión para el cónyuge divorciado hechos conforme a documentos anteriores a 1985 que no cumplan estas excepciones, consulte la versión de la Publicación 504 publicada en 2004, en inglés, en www. How to do an amendment tax return irs. How to do an amendment tax return gov/pub504. How to do an amendment tax return Ejemplo 1. How to do an amendment tax return En noviembre de 1984, usted y su ex cónyuge firmaron un acuerdo de separación judicial. How to do an amendment tax return En febrero de 1985, el acuerdo de separación judicial por escrito fue sustituido por un documento de divorcio. How to do an amendment tax return El documento de divorcio no cambió las condiciones relativas a la pensión para el cónyuge divorciado que le paga a su ex cónyuge. How to do an amendment tax return El documento de divorcio se trata como si hubiese sido firmado antes de 1985. How to do an amendment tax return Los pagos de pensión para el cónyuge divorciado hechos conforme a este documento no están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to do an amendment tax return Ejemplo 2. How to do an amendment tax return Suponga que los hechos son iguales a los del Ejemplo 1, salvo que el documento de divorcio cambió la cantidad de la pensión para el cónyuge divorciado. How to do an amendment tax return En este ejemplo, el documento de divorcio no se trata como si hubiese sido firmado antes de 1985. How to do an amendment tax return Los pagos de pensión para el cónyuge divorciado están sujetos a las reglas de pagos hechos conforme a documentos firmados después de 1984. How to do an amendment tax return Requisitos de la pensión para el cónyuge divorciado. How to do an amendment tax return   Un pago realizado a, o para, un cónyuge conforme a un documento de divorcio o separación se considera pensión para el cónyuge divorciado si los cónyuges no presentan una declaración conjunta juntos y si todos los siguientes requisitos se cumplen: El pago es en efectivo. How to do an amendment tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How to do an amendment tax return Cónyuges que han sido separados legalmente conforme a un decreto de divorcio o un decreto de manutención por separación judicial no se consideran miembros de la misma vivienda. How to do an amendment tax return No hay obligación de hacer pago alguno (en efectivo o en bienes) después de la muerte del cónyuge beneficiario. How to do an amendment tax return El pago no se considera pensión para hijos menores. How to do an amendment tax return Cada uno de estos requisitos se trata a continuación. How to do an amendment tax return Requisito de pagos en efectivo. How to do an amendment tax return   Sólo los pagos en efectivo, incluidos cheques y giros, se consideran pensión para el cónyuge divorciado. How to do an amendment tax return Los siguientes ejemplos no se consideran pensión para el cónyuge divorciado: Transferencias de servicios o bienes (incluyendo una escritura de deuda de un tercero o un contrato de anualidad). How to do an amendment tax return La firma de una escritura de deuda por parte del pagador. How to do an amendment tax return Uso de los bienes del pagador. How to do an amendment tax return Pagos a terceros. How to do an amendment tax return   Los pagos en efectivo a terceros conforme a las condiciones de su documento de divorcio o separación judicial pueden considerarse pagos en efectivo hechos a su cónyuge. How to do an amendment tax return Vea Pagos a terceros bajo Reglas Generales, anteriormente. How to do an amendment tax return   Además, los pagos en efectivo a terceros por medio de una solicitud escrita de parte de su cónyuge pudieran ser considerados pensión para el cónyuge divorciado si se cumplen los requisitos siguientes: Los pagos se hacen en lugar de pagos de la pensión para el cónyuge divorciado hechos directamente a su cónyuge. How to do an amendment tax return La solicitud por escrito declara que ambos cónyuges quieren que los pagos se consideren pagos de pensión para el cónyuge divorciado. How to do an amendment tax return Usted recibe la solicitud por escrito de su cónyuge antes de presentar su declaración para el año en que hizo los pagos. How to do an amendment tax return Pagos no designados como pensión para el cónyuge divorciado. How to do an amendment tax return   Usted y su cónyuge pueden designar que los pagos que de otra manera se considerarían pensión para el cónyuge divorciado, en este caso, no se consideren como tal. How to do an amendment tax return Esto se hace incluyendo una disposición en su documento de divorcio o separación judicial que declare que sus pagos de pensión para el cónyuge divorciado no son deducibles y pueden ser excluidos de los ingresos de su cónyuge. How to do an amendment tax return Con este fin, todo instrumento (documento por escrito) firmado tanto por usted como por su cónyuge que haga esta designación y que se refiera a un acuerdo de separación judicial por escrito anterior se considera acuerdo de separación por escrito (y por lo tanto, un documento de divorcio o separación judicial). How to do an amendment tax return Si está sujeto a una orden temporal de manutención, la designación debe ser hecha en la orden original o en una orden temporal de manutención posterior. How to do an amendment tax return   Su cónyuge puede excluir los pagos de los ingresos sólo si él o ella adjunta a la declaración de impuestos una copia del documento que los designa pagos que no son pensión para el cónyuge divorciado. How to do an amendment tax return La copia debe ser adjuntada cada año en el que la designación corresponda. How to do an amendment tax return Los cónyuges no pueden vivir en la misma vivienda. How to do an amendment tax return    Los pagos a su cónyuge mientras ustedes vivan en la misma vivienda no son pensión para el cónyuge divorciado si están legalmente separados conforme a un documento de divorcio o de manutención por separación judicial. How to do an amendment tax return Una residencia que ambos compartieran antiguamente se considera una vivienda, aun si ustedes se separan físicamente en la residencia. How to do an amendment tax return   No se consideran miembros de la misma vivienda si uno de ustedes se va a ir de la vivienda y se va a más tardar un mes después de la fecha del pago. How to do an amendment tax return Excepción. How to do an amendment tax return   Si no está legalmente separado conforme a un documento de divorcio o de manutención por separación judicial, un pago hecho conforme a un acuerdo de separación por escrito, documento de manutención u otra orden judicial puede considerarse pensión para el cónyuge divorciado aun si ustedes son miembros de la misma vivienda cuando se hace el pago. How to do an amendment tax return Tabla 18-1. How to do an amendment tax return Requisitos de la Pensión para el Cónyuge Divorciado (Documentos Firmados Después de 1984) Los pagos SON pensión para el cónyuge divorciado si todas las condiciones siguientes le corresponden: Los pagos NO son pensión para el cónyuge divorciado si cualquiera de las condiciones siguientes le corresponden: Los pagos son requeridos por un documento de divorcio o de separación judicial. How to do an amendment tax return Los pagos no son requeridos por un documento de divorcio o de separación judicial. How to do an amendment tax return El cónyuge que paga y el cónyuge beneficiario del pago no presentan una declaración conjunta juntos. How to do an amendment tax return El cónyuge que paga y el cónyuge beneficiario del pago presentan una declaración conjunta juntos. How to do an amendment tax return Los pagos son en efectivo (incluyendo cheques o giros). How to do an amendment tax return El pago: No es en efectivo, Es un acuerdo de división (distribución) de bienes que no son en efectivo, Le corresponde a su cónyuge como su parte de los ingresos de la comunidad de bienes conyugales o Es para el mantenimiento de los bienes del cónyuge que paga. How to do an amendment tax return El documento no indica que el pago no es pensión para el cónyuge divorciado. How to do an amendment tax return El documento indica que el pago no es pensión para el cónyuge divorciado. How to do an amendment tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial no son miembros de la misma vivienda. How to do an amendment tax return Los cónyuges que están legalmente separados conforme a un decreto de divorcio o de manutención por separación judicial viven en la misma vivienda. How to do an amendment tax return Los pagos no son requeridos después de la muerte del cónyuge beneficiario. How to do an amendment tax return Los pagos son requeridos después de la muerte del cónyuge beneficiario. How to do an amendment tax return El pago no se considera pensión para hijos menores. How to do an amendment tax return El pago se considera pensión para hijos menores. How to do an amendment tax return Estos pagos pueden ser deducidos por el cónyuge que paga y deben ser incluidos en los ingresos del cónyuge beneficiario. How to do an amendment tax return Estos pagos no pueden ser deducidos por el cónyuge que paga ni pueden ser incluidos en los ingresos del cónyuge beneficiario. How to do an amendment tax return Obligación de pagos después de la muerte del cónyuge beneficiario. How to do an amendment tax return   Si tiene que continuar haciendo pagos por algún período después de la muerte de su cónyuge, la parte del pago que continuaría no se considera pensión para el cónyuge divorciado, independientemente de si se haya hecho antes o después de la muerte. How to do an amendment tax return Si la totalidad del pago continúa, ninguno de los pagos hechos antes o después de la muerte se considera pensión para el cónyuge divorciado. How to do an amendment tax return   En el documento de divorcio o de separación judicial no tiene que constar expresamente que los pagos cesan al morir su cónyuge si, por ejemplo, la obligación de continuar con los pagos terminara conforme a la ley estatal. How to do an amendment tax return Ejemplo. How to do an amendment tax return Usted tiene que pagar a su ex cónyuge $10,000 en efectivo anualmente por 10 años. How to do an amendment tax return En su decreto de divorcio consta que los pagos cesarán al morir su ex cónyuge. How to do an amendment tax return También tiene que pagarle $20,000 en efectivo a su ex cónyuge, o al caudal hereditario (patrimonio) de su ex cónyuge, anualmente por 10 años. How to do an amendment tax return La muerte de su cónyuge no causaría el cese de estos pagos conforme a la ley estatal. How to do an amendment tax return Los pagos anuales de $10,000 podrían considerarse pensión para el cónyuge divorciado. How to do an amendment tax return Los pagos anuales de $20,000 que no cesan al morir su ex cónyuge no son pensión para el cónyuge divorciado. How to do an amendment tax return Pagos sustitutivos. How to do an amendment tax return   Si tiene que hacer algún pago en efectivo o en bienes después de la muerte de su cónyuge para sustituir los pagos continuos que de otra manera corresponderían antes de la muerte, los pagos que de otra manera corresponderían no son considerados pensión para el cónyuge divorciado. How to do an amendment tax return Hasta el punto en que sus pagos comiencen, se aceleren o aumenten debido a la muerte de su cónyuge, los pagos que de otra manera corresponderían que usted hizo podrían considerarse pagos que no son pensión para el cónyuge divorciado. How to do an amendment tax return Si los pagos son o no considerados pensión para el cónyuge divorciado depende de todos los hechos y circunstancias. How to do an amendment tax return Ejemplo 1. How to do an amendment tax return Conforme a su decreto de divorcio, tiene que pagarle a su ex cónyuge $30,000 anualmente. How to do an amendment tax return Los pagos cesarán al final de 6 años o al morir su cónyuge, lo que suceda antes. How to do an amendment tax return Su ex cónyuge tiene la custodia de sus hijos menores de edad. How to do an amendment tax return El decreto estipula que si algún hijo aún es menor de edad al morir su cónyuge, tiene que pagar $10,000 anualmente a un fideicomiso hasta que su hijo más joven alcance la mayoría de edad. How to do an amendment tax return Los ingresos de fideicomiso y los bienes entregados en fideicomiso (capital) sólo pueden ser usados para el beneficio de sus hijos. How to do an amendment tax return Estos hechos indican que los pagos que han de hacerse después de la muerte de su ex cónyuge sustituyen $10,000 de los pagos anuales de $30,000. How to do an amendment tax return De cada uno de los pagos anuales de $30,000, $10,000 no se consideran pensión para el cónyuge divorciado. How to do an amendment tax return Ejemplo 2. How to do an amendment tax return Conforme a su decreto de divorcio, usted tiene que pagarle a su ex cónyuge $30,000 anualmente. How to do an amendment tax return Los pagos cesarán al final de 15 años o al morir su ex cónyuge, lo que suceda antes. How to do an amendment tax return El decreto estipula que si su ex cónyuge fallece antes del final del período de 15 años, usted le tiene que pagar a su caudal hereditario (patrimonio) la diferencia entre $450,000 ($30,000 x 15) y el total de la cantidad pagada hasta ese momento. How to do an amendment tax return Por ejemplo, si su cónyuge fallece al final del décimo año, tiene que pagarle al caudal hereditario (patrimonio) $150,000 ($450,000 − $300,000). How to do an amendment tax return Estos hechos indican que el pago de suma global que ha de hacerse después de la muerte de su ex cónyuge sustituye la cantidad completa de los pagos anuales de $30,000. How to do an amendment tax return Ninguno de los pagos anuales se considera pensión para el cónyuge divorciado. How to do an amendment tax return El resultado sería el mismo si el pago que se requiere cuando ocurre la muerte se descontara por un factor de intereses correspondientes para justificar el pago por adelantado. How to do an amendment tax return Pensión para hijos menores. How to do an amendment tax return   Un pago específicamente designado como pensión para hijos menores o tratado específicamente como pensión para hijos menores conforme a su documento de divorcio o separación judicial no se considera pensión para el cónyuge divorciado. How to do an amendment tax return La cantidad o parte designada podría variar con el tiempo. How to do an amendment tax return Los pagos de la pensión para hijos menores no son deducibles por parte del pagador ni están sujetos a impuestos por parte del beneficiario. How to do an amendment tax return Específicamente designado como pensión para hijos menores. How to do an amendment tax return   Un pago se considera específicamente designado como pensión para hijos menores hasta el punto en que el pago sea reducido por una de las siguientes situaciones: En el caso de una contingencia relacionada con su hijo o En un momento que pueda ser claramente asociado con la contingencia. How to do an amendment tax return Un pago puede considerarse específicamente designado pensión para hijos menores aun si otros pagos por separado son específicamente designados como pensión para hijos menores. How to do an amendment tax return Contingencia relacionada con su hijo. How to do an amendment tax return   Una contingencia está relacionada con su hijo si depende de algún suceso relacionado con ese hijo. How to do an amendment tax return No importa si es seguro o probable que el suceso vaya a ocurrir. How to do an amendment tax return Los sucesos relacionados con su hijo incluyen que éste: Obtenga un empleo, Muera, Deje la unidad familiar, Deje la escuela, Se case o Alcance una edad o un nivel de ingresos específico. How to do an amendment tax return Pago claramente asociado con una contingencia. How to do an amendment tax return   Se considera que los pagos se reducirán en un momento que esté claramente asociado con el suceso de una contingencia relacionada con su hijo sólo en las siguientes situaciones: Los pagos han de ser reducidos dentro de un período de no más de 6 meses antes o después de la fecha en que su hijo alcance los 18 o 21 años de edad o la mayoría de edad en su localidad. How to do an amendment tax return Los pagos han de ser reducidos en dos o más ocasiones que ocurran a más tardar un año antes o después de que otro hijo suyo alcance cierta edad entre los 18 y 24 años. How to do an amendment tax return Esta edad tiene que ser la misma para cada hijo pero no tiene que ser en años completos. How to do an amendment tax return En todas las demás situaciones, las reducciones en pagos no se consideran claramente asociadas con el suceso de una contingencia relacionada con su hijo. How to do an amendment tax return   Usted o el IRS puede evitar la presunción hecha en las dos situaciones anteriores. How to do an amendment tax return Esto se hace mostrando que el momento en el que los pagos han de ser reducidos fue determinado independientemente de toda contingencia relacionada con sus hijos. How to do an amendment tax return Por ejemplo, si puede mostrar que el período de pagos de la pensión para el cónyuge divorciado es el que se acostumbra en su jurisdicción local, tal como un período equivalente a la mitad de los años que duró el matrimonio, puede evitar la presunción y tal vez pueda tratar la cantidad que pagó como pensión para el cónyuge divorciado. How to do an amendment tax return Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Puede deducir la pensión para el cónyuge divorciado que pagó, independientemente de si detalla sus deducciones en su declaración o no. How to do an amendment tax return Tiene que presentar el Formulario 1040. How to do an amendment tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to do an amendment tax return Anote la cantidad de la pensión para el cónyuge divorciado que pagó en la línea 31a del Formulario 1040. How to do an amendment tax return En el espacio provisto en la línea 31b, anote el número de Seguro Social (SSN, por sus siglas en inglés o su número de identificación de contribuyente individual para extranjeros (ITIN, por sus siglas en inglés)) de su cónyuge. How to do an amendment tax return Si le pagó pensión para el cónyuge divorciado a más de una persona, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de uno de los beneficiarios de pago. How to do an amendment tax return Muestre el número de Seguro Social o número de identificación de contribuyente individual para extranjeros y la cantidad pagada a cada otro beneficiario de pago en una hoja adjunta. How to do an amendment tax return Anote el total de sus pagos en la línea 31a. How to do an amendment tax return Tiene que proveer el SSN o ITIN de su cónyuge. How to do an amendment tax return Si no lo hace, quizás podría que pagar una multa de $50 y su deducción podría ser denegada. How to do an amendment tax return Para más información sobre los SSN o ITIN, consulte Número de Seguro Social , en el capítulo 1. How to do an amendment tax return Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Declare la pensión para el cónyuge divorciado que usted recibió en la línea 11 del Formulario 1040. How to do an amendment tax return No puede usar el Formulario 1040A ni el Formulario 1040EZ. How to do an amendment tax return Tiene que darle su número de Seguro Social o número de identificación de contribuyente individual para extranjeros a la persona que pagó la pensión para el cónyuge divorciado. How to do an amendment tax return Si no lo hace, podría tener que pagar una multa de $50. How to do an amendment tax return Regla de Recuperación Si sus pagos de la pensión para el cónyuge divorciado disminuyen o cesan durante los primeros 3 años naturales, podría estar sujeto a la regla de recuperación. How to do an amendment tax return Si está sujeto a esta regla, tiene que incluir en sus ingresos del tercer año parte de los pagos de la pensión para el cónyuge divorciado que había deducido anteriormente. How to do an amendment tax return Su cónyuge puede deducir en el tercer año parte de los pagos de la pensión para el cónyuge divorciado que él o ella anteriormente había incluido en los ingresos. How to do an amendment tax return El período de los 3 años comienza con el primer año natural en el cual usted haga un pago que se considere pensión para el cónyuge divorciado conforme a un documento de divorcio o de separación judicial o conforme a un acuerdo de separación por escrito. How to do an amendment tax return No incluya ningún período en que los pagos se hayan hecho conforme a una orden de manutención temporal. How to do an amendment tax return El segundo y tercer año son los 2 años naturales siguientes, independientemente de si se hacen o no pagos durante esos años. How to do an amendment tax return Las causas de una reducción o cese de pagos de la pensión para el cónyuge divorciado que puedan requerir una recuperación incluyen: Un cambio en su documento de divorcio o separación, No hacer pagos oportunamente, Reducción en su capacidad de proveer manutención o Reducción en las necesidades de su cónyuge. How to do an amendment tax return Cuándo aplicar la regla de recuperación. How to do an amendment tax return   Usted está sujeto a la regla de recuperación el tercer año si la pensión para el cónyuge divorciado que paga el tercer año disminuye por más de $15,000 en comparación con la cantidad que pagó en el segundo año o la pensión para el cónyuge divorciado que paga en el segundo y tercer año disminuye considerablemente de la cantidad de la pensión para el cónyuge divorciado que pagó en el primer año. How to do an amendment tax return   Cuando calcule una disminución en la pensión para el cónyuge divorciado, no incluya las cantidades de los pagos siguientes: Pagos hechos conforme a una orden de manutención temporal. How to do an amendment tax return Pagos requeridos durante un período de por lo menos 3 años naturales que varían porque son una parte fija de sus ingresos provenientes de un negocio o bienes, o de la remuneración de empleo o empleo por cuenta propia. How to do an amendment tax return Pagos que disminuyen debido a la muerte de cualquiera de los cónyuges o porque el cónyuge beneficiario de pago se vuelve a casar antes de finalizar el tercer año. How to do an amendment tax return Cómo calcular la recuperación. How to do an amendment tax return   Use la Worksheet 1 (Hoja de Trabajo 1) de la Publicación 504, en inglés, para calcular la pensión para el cónyuge divorciado recuperada. How to do an amendment tax return Cómo incluir la recuperación en los ingresos. How to do an amendment tax return   Si tiene que incluir una cantidad recuperada en sus ingresos, anótela en la línea 11 (Formulario 1040), “Alimony received” (Pensión para el cónyuge divorciado recibida). How to do an amendment tax return Tache la palabra “received” (recibida) y anote, en inglés, la palabra “recapture” (recuperación). How to do an amendment tax return En la línea de puntos junto a la cantidad, escriba el apellido y número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to do an amendment tax return Cómo deducir la recuperación. How to do an amendment tax return   Si puede deducir una cantidad recuperada, anótela en la línea 31a (Formulario 1040), “Alimony paid” (Pensión para el cónyuge divorciado pagada). How to do an amendment tax return Tache la palabra “paid” (pagada) y anote, en inglés, la palabra “recapture” (recuperación). How to do an amendment tax return En el espacio provisto, anote el número de Seguro Social o número de identificación de contribuyente individual para extranjeros de su cónyuge. How to do an amendment tax return Prev  Up  Next   Home   More Online Publications